Supreme Court of India · 1961-07-28
KANSHI RAM JAGAN NATH AND OTHERS vs THE STATE
- Citation / case number
- SC 1958/180
- Court
- Supreme Court of India
- Petitioner
- KANSHI RAM JAGAN NATH AND OTHERS
- Respondent
- THE STATE
- Author
- GAJENDRAGADKAR, P.B. (),SUBBARAO, K.,HIDAYATULLAH, M.,SHAHC.,DAYAL, RAGHUBAR
- Bench
- GAJENDRAGADKAR, P.B. (CJ),SUBBARAO, K.,HIDAYATULLAH, M.,SHAH, J.C.,DAYAL, RAGHUBAR
Judgment text excerpt
The Supreme Court held that the levy of royalty on bricks imposed by the erstwhile State of Patiala was not repealed by the Finance Act, 1950, specifically under Section 13(2). The Court reasoned that the Central Excises and Salt Act, 1944, did not expressly save local laws from repeal, and thus the order from 1919 did not correspond to the 1944 Act. Consequently, the appeal challenging the validity of the royalty was dismissed, affirming the High Court's decision.