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Union of India v H S Dhillon   flag  31

[1971] INSC 292; [1972] 2 SCR 33; (1971) 2 SCC 779; AIR 1972 SC 1061
Supreme Court of India
India
21st October, 1971

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Jalkal Vibhag Nagar Nigam, Lucknow v Pradeshiya Industrial and Investment Corporation Lucknow THR Its Managing Director [2021] INSC 615 Supreme Court of India India 22 Oct 2021 LIIofIndia flag
Jaishri Laxmanrao Patil v the Chief Minister [2021] INSC 172 Supreme Court of India India 5 May 2021 LIIofIndia flag
Pandurang Ganpati Chaugule v Vishwasrao Patil Murgud Sahakari Bank l [2020] INSC 369 Supreme Court of India India 5 May 2020 LIIofIndia flag
Bimolangshu Roy(Dead)through LRS v Assam [2017] INSC 574 Supreme Court of India India 26 Jul 2017 LIIofIndia flag
Jindal Stainless Ltd & Anr v Haryana [2016] INSC 785 Supreme Court of India India 11 Nov 2016 LIIofIndia flag
Supreme Court Advocates-on-Record Association and Anr v Union of India [2015] INSC 776 Supreme Court of India India 16 Oct 2015 LIIofIndia flag
Madras Bar Association v Union of India & Anr [2014] INSC 717 Supreme Court of India India 25 Sep 2014 LIIofIndia flag
Dropti Devi & Anr v Union of India [2012] INSC 343 Supreme Court of India India 2 Jul 2012 LIIofIndia flag
Union of India v R Gandhi [2010] INSC 393 Supreme Court of India India 11 May 2010 LIIofIndia flag
MR Narinder Batra v Union of India - CW 7868/2005 [2009] INDLHC 698 High Court of Delhi India 2 Mar 2009 LIIofIndia flag
Mahesh Kumar Gupta v UP - WP [2004] INUPLUHC 36 High Court of Allahabad, Lucknow Bench India 10 Nov 2004 LIIofIndia flag
Tamil Nadu Kalyana Mandapam Assn v Union of India [2004] INSC 272 Supreme Court of India India 15 Apr 2004 LIIofIndia flag
Union of India & Anr v Delhi High Court Bar Association [2002] INSC 135 Supreme Court of India India 14 Mar 2002 LIIofIndia flag
Union of India & Anr v Asanyasi Rao [1996] INSC 245; (1996) 3 SCC 465; 1996 2 SCALE 280; 1996 2 JT 425; AIR 1996 SC 1219 Supreme Court of India India 13 Feb 1996 LIIofIndia flag 5
Attorney General for India v Amratlal Prajivandas [1994] INSC 316; 1994 3 JT 583; AIR 1994 SC 2179 Supreme Court of India India 12 May 1994 LIIofIndia flag 4
S Satyapal Reddy v Govt of Ap [1994] INSC 294; 1994 2 SCALE 1114; 1994 4 SCC 391 Supreme Court of India India 6 May 1994 LIIofIndia flag 6
Ajay Kumar Singh v Bihar [1994] INSC 178; (1994) 4 SCC 401; 1994 2 SCALE 302; 1993 2 SCR 993; 1994 2 JT 662 Supreme Court of India India 17 Mar 1994 LIIofIndia flag 15
SR Bommai v Union of India [1994] INSC 173; (1994) 3 SCC 1; [1994] 2 SCR 644; 1994 2 SCALE 37; 1994 2 JT 215; AIR 1994 SC 1918 Supreme Court of India India 11 Mar 1994 LIIofIndia flag 83
Kartar Singh v Punjab [1994] INSC 172; (1994) 3 SCC 569; [1994] SCC (Cri) 899; [1994] SCALE 1; 1994 2 JT 423 Supreme Court of India India 11 Mar 1994 LIIofIndia flag 86
Commissioner of Wealth Tax v DR Karan Singh [1993] INSC 61; 1994 1 SCALE 270; 1993 2 JT 321; 1993 4 SCC Supl 500; 1993 1 SCR 560 Supreme Court of India India 4 Feb 1993 LIIofIndia flag
Vijay Kumar Sharma v Karnataka [1990] INSC 60; (1990) 2 SCC 562; 1990 1 SCR 614; 1990 2 JT 448; 1990 1 SCALE 342; AIR 1990 SC 2072 Supreme Court of India India 27 Feb 1990 LIIofIndia flag 8
India Cement Ltd v Tamil Nadu (1990) 1 SCC 12; 1989 4 JT 190; 1989 2 SCALE 953; AIR 1990 SC 85 Supreme Court of India India 25 Oct 1989 LIIofIndia flag 34
Federation of Hotel & Restaurant Associationof India, v Union of India [1989] INSC 170; 1988 2 JT 519; 1988 3 SCR 998 Supreme Court of India India 2 May 1989 LIIofIndia flag
Ujagar Prints v Union of India [1988] INSC 345; 1989 3 SCC 488; 1988 2 SCALE 1115; 1988 4 JT 330; 1988 3 SCR Supl 770; AIR 1989 SC 516; [1989] SCC (Tax) 469; (1989) 179 ITR 317 Supreme Court of India India 4 Nov 1988 LIIofIndia flag 52
Accountant and Secretarial Services PVT Ltd & Anr v Union of India [1988] INSC 179; 1988 2 SCALE 53; 1988 3 JT 78; 1988 4 SCC 324; 1988 1 SCR Supl 493; AIR 1988 SC 1708 Supreme Court of India India 20 Jul 1988 LIIofIndia flag 6
Khandelwal Metal & Engineering Works & Anr v Union of India [1985] INSC 141; (1985) 3 SCC 620; 1985 1 SCALE 1073; 1985 1 SCR Supl 750; AIR 1985 SC 1211; [1985] SCC (Tax) 466 Supreme Court of India India 11 Jun 1985 LIIofIndia flag 5
Delhi Cloth and General Mills, v Union of India [1983] INSC 83; [1983] 3 SCR 438; AIR 1983 SC 937; 1983 2 SCALE 16 Supreme Court of India India 21 Jul 1983 LIIofIndia flag 8
SP Mittal v Union of India [1982] INSC 81; (1983) 1 SCC 51; [1983] SCR 729; AIR 1983 SC 1; 1982 2 SCALE 1001 Supreme Court of India India 8 Nov 1982 LIIofIndia flag 18
Satpal & Co v LT Governor of Delhi [1979] INSC 83; (1979) 4 SCC 232; 1979 3 SCR 651; AIR 1979 SC 1550; [1979] SCC (Tax) 322 Supreme Court of India India 12 Apr 1979 LIIofIndia flag 19
Karnataka v Union of India & Anr [1977] INSC 213; (1977) 4 SCC 608; (1978) 2 SCR 1; AIR 1978 SC 68 Supreme Court of India India 8 Nov 1977 LIIofIndia flag 27
Kesavananda Bharati Sripadagalvaru v Kerala and Anr [1973] INSC 258 Supreme Court of India India 24 Apr 1973 LIIofIndia flag

Legislation Cited

Legislation Name Provision
Land Tax Act, 1966 (Tas)
Finance Act. 1969 s2, s5, s21, s24

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1990] SC 85 [1990] SC 85 United Kingdom - Scotland circa 1990 flag 16
Ujagar Prints v Union of India [1988] INSC 345; 1989 3 SCC 488; 1988 2 SCALE 1115; 1988 4 JT 330; 1988 3 SCR Supl 770; AIR 1989 SC 516; [1989] SCC (Tax) 469; (1989) 179 ITR 317 Supreme Court of India India 4 Nov 1988 LIIofIndia flag
[1983] SC 937 [1983] SC 937 United Kingdom - Scotland circa 1983 flag 13
[1983] SC 1 [1983] SC 1 United Kingdom - Scotland circa 1983 flag 14
SP Gupta v Union of India [1982] SC 149; [1982] 2 SCR 985--AIR United Kingdom - Scotland circa 1982 flag 59
[1981] SC 774 [1981] SC 774 United Kingdom - Scotland circa 1981 flag 6
10 RF 1980 10 RF 1980 Brazil circa 1980 flag 2
[1978] SC 68 [1978] SC 68 United Kingdom - Scotland circa 1978 flag 19
(1609) 2005 f 1976 (1609) 2005 F 1976 circa 1976 1
Second Gift Tax Officer, Mangalore, v D H Nazareth [1970] INSC 86; [1971] 1 SCR 195; (1970) 2 SCC 267; AIR 1970 SC 999 Supreme Court of India India 2 Apr 1970 LIIofIndia flag 8
Shri Prithvi Cotton Mills Ltd v Broach Borough Municipality (1971) 79 ITR 136; [1970] 1 SCR 388; AIR 1970 SC 192 Supreme Court of India India circa 1970 flag 31
[1970] 1 SCR 286 [1970] 1 SCR 286 circa 1970 1
E] Harakchand Ratanchand Banthia v Union [1970] 1 SCR 471 circa 1970 1
Assistant Commissioner of Urban Land Tax v the Buckingham & Carnatic Co Ltd [1969] INSC 108; [1970] 1 SCR 268; 1969 2 SCC 55; AIR 1970 SC 169 Supreme Court of India India 11 Apr 1969 LIIofIndia flag 11
Sudhir Chandra Nawn v Wealth-Tax Officer, Calcutta [1968] INSC 119; [1969] 1 SCR 108; AIR 1969 SC 59 Supreme Court of India India 23 Apr 1968 LIIofIndia flag 14
Seth Banarsi Das v Wealth Tax Officer, Special Circle Meerut [1964] INSC 283; 1965 2 SCR 355; AIR 1965 SC 1387 Supreme Court of India India 8 Dec 1964 LIIofIndia flag 4
Patel Gordhandas Hargovindas v Municipal Commissioner, Ahmedabad [1963] INSC 76; [1964] 2 SCR 608; AIR 1963 SC 1742 Supreme Court of India India 28 Mar 1963 LIIofIndia flag 20
Automobile Transport v Rajasthan [1963] 1 SCR 491 circa 1963 52
Atiabari Tea Co , Ltd v Assam and Connected Petition a [1960] INSC 123; [1961] 1 SCR 809; AIR 1961 SC 232 Supreme Court of India India 16 Aug 1960 LIIofIndia flag 57
Mahavir Prasad Badridas v Yagnik, II WTO (1959) 37 ITR 191 circa 1959 2
Bombay v R M D Chamarbaugwala [1957] INSC 33; [1957] SCR 874; AIR 1957 SC 699 Supreme Court of India India 9 Apr 1957 LIIofIndia flag 64
Municipal Corporation v Godhandas AIR 1954 Bom 188 India - Maharashtra circa 1954 flag 2
Bombay v Narothamdas Jethabai & Anr [1950] INSC 40; [1951] SCR 51; AIR 1951 SC 69 Supreme Court of India India 20 Dec 1950 LIIofIndia flag 29
Canadian Pacific Railway Co v Attorney-General for British Columbia [1950] AC 122 United Kingdom circa 1950 LexisNexis / Westlaw flag 19
Ralla Ram v The Province of East Punjab [1948] FCR 207 Federal Court of Australia Australia circa 1948 Legal Online / Westlaw flag 13
Attorney-General for Ontario v Attorney-General for Canada [1947] AC 127; [1947] 1 All ER 137 United Kingdom circa 1947 LexisNexis / Westlaw flag 25
Mannikkasundara v RS Nayudu [1946] FCR 67 Federal Court of Australia Australia circa 1946 Legal Online / Westlaw flag 4
Council v The Raleigh Investment Co , Ltd [1944] FCR 229 Federal Court of Australia Australia circa 1944 Legal Online / Westlaw flag 6
Province of Madras v Boddu Paidanna and Sons [1942] FCR 90 Federal Court of Australia Australia circa 1942 Legal Online / Westlaw flag 22
Subramanyan Chettiar v Muttuswami Goundan [1940] FCR 188 Federal Court of Australia Australia circa 1940 Legal Online / Westlaw flag 25
[1940] Bom 65 [1940] Bom 65 India - Maharashtra circa 1940 flag 2
Re Alberta Legislation [1939] AC 117; [1938] 2 DLR 81; [1938] SCR 100 United Kingdom circa 1939 LexisNexis / Westlaw flag 104
Central Provinces case [1939] FCR 18 Federal Court of Australia Australia circa 1939 Legal Online / Westlaw flag 60
Shannon v Lower Mainland Dairy Products Board [1938] AC 708 United Kingdom circa 1938 LexisNexis / Westlaw flag 35
Robinson Brothers (Brewers) Ltd v Houghton and Chester-le- Street Assessment Committee-[1937] 2 KB 445 United Kingdom circa 1937 LexisNexis / Westlaw flag 3
Attorney-General for Canada v Attorney-General for Ontario [1937] AC 355 United Kingdom circa 1937 LexisNexis / Westlaw flag 12
Gallagher v Lynn [1937] AC 863 United Kingdom circa 1937 LexisNexis / Westlaw flag 25
Provincial Treasurer of Alberta v Kerr [1933] AC 710; (1933) 102 LJPC 137 United Kingdom circa 1933 LexisNexis / Westlaw flag 11
In re Silver Brothers Ltd [1932] AC 514 United Kingdom circa 1932 LexisNexis / Westlaw flag 37
In re Regulation and Control of Aeronautics in Canada [1932] AC 54 United Kingdom circa 1932 LexisNexis / Westlaw flag 22
In re The Insurance Act of Canada [1932] AC 41 United Kingdom circa 1932 LexisNexis / Westlaw flag 13
Proprietary Articles Trade Association v Attorney-General for Canada [1931] AC 310; 100 LJPC 84 United Kingdom circa 1931 LexisNexis / Westlaw flag 47
Attorney ‑ General for Canada v Attorney ‑ General for British Columbia [1930] AC 111 United Kingdom circa 1930 LexisNexis / Westlaw flag 22
Attorney-General for Ontario v Reciprocal Insurers [1924] AC 328 United Kingdom circa 1924 LexisNexis / Westlaw flag 43
Great West Saddlery Co v R [1921] 2 AC 91 United Kingdom circa 1921 LexisNexis / Westlaw flag 36
Canadian Pacific Wine Co v Tuley [1921] 2 AC 417 United Kingdom circa 1921 LexisNexis / Westlaw flag 7
Attorney-General for Canada v Attorney-General for Alberta [1916] 1 AC 588 United Kingdom circa 1916 LexisNexis / Westlaw flag 22
Attorney-General for Ontario v Attorney-General for Canada [1912] UKLawRpAC 31; [1912] AC 571 United Kingdom 16 May 1912 CommonLII flag 61
Union Label Case [1908] HCA 94; (1908) 6 CLR 469; 14 ALR 565 High Court of Australia Australia - Commonwealth 8 Aug 1908 AustLII flag 305
AG for New South Wales v Brewery Employees Union (1908) 6 CLR 649 Australia - Commonwealth circa 1908 Legal Online / Westlaw flag 1
Grand Trunk Railway Co of Canada v Attorney-General of Canada [1906] UKLawRpAC 47; [1907] AC 65; 76 LJPC 23 United Kingdom 5 Nov 1906 CommonLII flag 29
Attorney-General for Ontario v Attorney-General for the Dominion [1896] UKLawRpAC 27; [1896] AC 348; 65 LJPC 26 United Kingdom 9 May 1896 CommonLII flag 98
Attorney-General of Ontario v Attorney-General for the Dominion of Canada [1894] UKLawRpAC 10; [1894] AC 189; 63 LJPC 59 United Kingdom 24 Feb 1894 CommonLII flag 35
Tennant v Union Bank of Canada [1893] UKLawRpAC 59; [1894] AC 31 United Kingdom 9 Dec 1893 CommonLII flag 28
Citizens Insurance Co of Canada v Parsons (1881) 7 AC 96 United Kingdom circa 1881 LexisNexis / Westlaw flag 45
(1881-82) 7 AC 836 (1881-82) 7 AC 836 United Kingdom circa 1881 LexisNexis / Westlaw flag 1
Russell v R (1881) 7 AC 829 United Kingdom circa 1881 LexisNexis / Westlaw flag 2
[1879] 5 AC 155 [1879] 5 AC 155 United Kingdom circa 1879 LexisNexis / Westlaw flag 1
[1816] AC 348 [1816] AC 348 United Kingdom circa 1816 LexisNexis / Westlaw flag 1
Vysyaraju Badri Narayanamurthy v Commissioner of Wealth-tax, Bihar & Orissa 56 ITR 298 circa 1970 3
Banarsi Das v Wealth Tax Officer 56 ITR 224 circa 1970 6
M A Muthial Chettiar v WTO 53 ITR 104 circa 1970 1
52 Itr 605 52 ITR 605 circa 1970 1
52 Itr 372 52 ITR 372 circa 1970 2
Sri Krishna Rao v Third Wealth Tax Officer 48 ITR 472 circa 1970 4
Ramabhadra Raja v Union 45 ITR 118 circa 1970 1
C K Mohammad Keyi v WTO 44 ITR 277 circa 1970 3
44 Itr 94 44 ITR 94 circa 1970 1
N v Subrahmanian v WTO 40 ITR 569 1
40 Itr 567 40 ITR 567 2
7 AC 96 7 AC 96 United Kingdom LexisNexis / Westlaw flag 33
2 SCR 1 2 SCR 1 24
1 SCR 268 1 SCR 268 1

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