AMRIT BANASPATI CO. LTD. versus UNION OF INDIA AND ORS.

AMRIT BANASPATI CO. LTD. versus UNION OF INDIA AND ORS.

There are no specific or sufficient pleadings or particulars to establish that section 178 of the Delhi Municipal Corporation Act violates Article 301 or is discriminatory and, even assuming it impedes inter-state trade, the imposition is saved by Article 302 as enacted by Parliament and presumed to be in the public interest. The burden of rebutting these presumptions was not discharged by the appellant.

Parties
Appellant: Amrit Banaspati Co. Ltd.; Respondents: Union of India and Ors.; Respondent: M.C.D.
Jurisdiction
India
Judgment Date
10 February 1995
Procedural Posture
Civil Appeal / Appeal From Delhi High Court Judgment Dated 15.9.1972 in C.w.p. No. 144 of 1972, on a Certificate Under Article 133(1)(a), (b) & (c) of the Constitution
Outcome
Appeal dismissed
Legal Topics
Terminal Tax, Inter State Trade and Commerce, Discrimination, Article 301, Article 302
Constitutional Law Tax Law Municipal Law Terminal Tax Inter State Trade and Commerce Discrimination Article 301 Article 302

Case Brief

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Parties

Amrit Banaspati Co. Ltd.

Appellant

Union of India and Ors.

Respondents

M.C.D.

Respondent

Procedural Posture

Civil Appeal / Appeal From Delhi High Court Judgment Dated 15.9.1972 in C.w.p. No. 144 of 1972, on a Certificate Under Article 133(1)(a), (b) & (c) of the Constitution

Legal Issues

  1. 1 Whether section 178 of the Delhi Municipal Corporation Act, 1957, which imposes terminal tax on goods brought into the Union Territory from outside, violates Article 301 of the Constitution of India or is discriminatory.
  2. 2 Whether, if there is a violation, it is saved by Article 302 of the Constitution.

Ratio Decidendi

There are no specific or sufficient pleadings or particulars to establish that section 178 of the Delhi Municipal Corporation Act violates Article 301 or is discriminatory and, even assuming it impedes inter-state trade, the imposition is saved by Article 302 as enacted by Parliament and presumed to be in the public interest. The burden of rebutting these presumptions was not discharged by the appellant.

Court Disposition

Appeal dismissed

Orders

  • No order as to costs.