Supreme Court of India · 1962-02-27
R. C. JALL vs UNION OF INDIA
- Citation / case number
- SC 1959/158
- Court
- Supreme Court of India
- Petitioner
- R. C. JALL
- Respondent
- UNION OF INDIA
- Bench
- SINHA, BHUVNESHWAR P.(CJ),SUBBARAO, K.,AYYANGAR, N. RAJAGOPALA,MUDHOLKAR, J.R.,AIYYAR, T.L. VENKATARAMA
Judgment text excerpt
The Supreme Court held that Article 149 of the Indian Limitation Act, 1908, in conjunction with Article 120, applied to the case concerning the recovery of cess on coal consignments. The Court ruled that the suit filed by the Union of India was within the limitation period and that the cess was levied lawfully under Article 265 of the Constitution. The appellants' arguments regarding the illegality of the levy and the applicability of previous case law were rejected, affirming the High Court's decree in favor of the Union.