Hansraj And Sons vs State Of Jammu & Kashmir And Ors.

The case concerns the legality and validity of the levy of additional toll tax on dry fruits, specifically almonds, walnuts, and walnut kernels, under Notification SRO 348 dated 20.8.82. The petitioners challenged the notification as being ultra vires the parent statute and a violation of their fundamental rights. The Court examined whether the state government possessed the statutory authority to impose such a tax via notification.