AMADALAVALASA COOPERATIVE AGRICULTURAL &INDUSTRIAL SOCIETY vs U.O.I.

The Supreme Court held that the Emergency Risks (Goods) Insurance Act, 1962 and the Emergency Risks (Factories) Insurance Act, 1962 imposed a mandatory duty on individuals to insure their factories and goods at full insurable value, with failure constituting an offence. The Court ruled that the liability to pay evaded premiums arose during the currency of the Acts, and the ascertainment of such liability could be conducted by an authorized officer even after the Acts expired. The Court found that the provisions of the Acts did not contravene Articles 14, 19, and 31 of the Constitution, thus upholding the validity of the statutes enacted during the Emergency period.