kerala cashew nut factories acquisition act judgment

8/9/2019 Kerala Cashew Nut Factories Acquisition Act Judgment

1/32Page 1

REPORTABLE

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.3962 OF 2007

S.T. SADIQ APPELLANT

VERSUS

STATE OF KERALA & ORS. RESPONDENTSWITH

CIVIL APPEAL NO.3963 OF 2007

J U D G M E N T

R.F. NARIMAN, J.

1. These petiti !s "#ise $%esti !s #s t the !stit%ti !#'

(#'i)it* + the Ke"#'# C#she, F# t "ies -A $%isiti ! A t/ 10 2

-he"ei!#+te" "e+e""e) t #s 3the s#i) A t4 / ,hi h h#s 5ee! p'# e)

i! the 0 th S he)%'e t the C !stit%ti ! + I!)i#/ 5ei!6 e!t"* 127

the"e +. This A t #8e i!t + " e ! 10 th N (e85e"/ 10 2 #!)

Se ti ! 9 the"e + e!#5'e) the St#te : (e"!8e!t t # $%i"e i!

p%5'i i!te"est #she, +# t "ies %!)e" e"t#i! i" %8st#! es.

Se ti ! 9 is set %t he"e%!)e";

39. Ord r !" A#$%&'&(&!) ;#ti ! #!) p#*8e!t + ,#6est the , "?e"s + the +# t "*@ "

-5 th#t "#, #she,!%ts #'' tte) t # #she, +# t "*5* the C#she, C "p "#ti ! + I!)i# #"e ! t 5ei!6

p" esse) i! the +# t "* t ,hi h #'' t8e!t h#s 5ee!8#)e " th#t s% h !%ts #"e 5ei!6 t"#!s+e""e) t #!*the" #she, +# t "*@ "

- th#t the"e h#s 5ee! '#"6e s #'e %!e8p' *8e!t/the" th#! 5* ,#* + '#* ++ " "et"e! h8e!t/ + the

, "?e"s + # #she, +# t "* 5* ")e" p%5'ishe) i! the:# ette )e '#"e th#t the #she, +# t "* sh#'' st#!)t"#!s+e""e) t / #!) (est i! the : (e"!8e!t.

P" (i)e) th#t 5e+ "e 8#?i!6 # )e '#"#ti ! %!)e"this s%5


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%pie" i! "e'#ti ! t the +# t "* #!) #'' 5 ?s +# %!ts/ "e6iste"s #!) the" ) %8e!ts "e'#ti!6the"et sh#'' st#!) t"#!s+e""e) t / #!) (est i!/ the: (e"!8e!t.4

. I)e!ti #' ! ti es ,e"e se!t 5et,ee! 1072 #!) 107 t 1

#she, +# t "ies %!)e" Se ti ! 9 + the A $%isiti ! A t/ #!) the

s#i) +# t "ies ,e"e # $%i"e) %!)e" the A t p%"s%#!t t th se

! ti es. Si8i'#" ! ti es st#ti!6 i)e!ti #' 6" %!)s ,e"e se!t t 9

the" #she, +# t "ies i! 1077 5* ,hi h the s#i) +# t "ies ,e"e

#'s # $%i"e) %!)e" the s#i) A t. A spe i8e! ! ti e is set %t

he"ei!5e' ,.

3N .91 99 K9 72 I) 10.0.107GNOTICE

N ti e %!)e" "%'e 9 + the Ke"#'# C#she, F# t "ies-A $%isiti ! R%'es/ 10 2.

HEREAS it h#s 5ee! 5" %6ht t the ! ti e + the: (e"!8e!t th#t i! "espe t + C#she, F# t "*N .AP.11 ' #te) i! E"%(#/ K#*#8?%'#8/ i!K#"thi?#pp#''* T#'%?/ A'#p% h# Dist"i t + ,hi h S8t.T. S%h#"# ee(i C M#s#'i#" I!)%st"ies/ Ki'i? '' "/K ''#8 is the ,!e" #!) M s. J#!s E>p "ts -P"i(#teLt)./ N.N.C./ Est#tes V#)#??e(i'# P.O./ K ''#8 is the

%pie" -p" p se) the"e e>ist 6" %!)s #s )et#i'e)5e' , ,#""#!ti!6 # ti ! %!)e" se ti ! 9-1 + theKe"#'# C#she, F# t "ies -A $%isiti ! A t/ 10 2! ti e is he"e5* 6i(e! t #'' ! e"!e) + the i!te!ti !

+ the : (e"!8e!t t t#?e # ti ! %!)e" the #5 (e s#i)se ti ! + the A t. I!te"este) pe"s !s #"e he"e5*)i"e te) t +i'e thei" 5Be ti !s/ i+ #!*/ 5e+ "e the: (e"!8e!t + Ke"#'# #6#i!st the p" p se) # ti !,ithi! se(e! )#*s + the "e eipt + this ! ti e " thep%5'i #ti ! + this ! ti e i! the !e,sp#pe"s/ ,hi he(e"is e#"'ie" " i+ the* ! )esi"e/ #ppe#" 5e+ "e Sh"i N.

: p#'#! N#i"/ A))iti !#' Di"e t " + I!)%st"ies #!)

3


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C 88e" e #!) spe i#' ++i e + " #she, s ieties #tthe Dist"i t I!)%st"ies Ce!t"e/ K ''#8 #t 11 #.8. !

9.0.107G #!) st#te thei" 5Be ti !s. I+ ! 5Be ti !s#"e "e ei(e) ,ithi! the s#i) pe"i ) " ! pe"s !s#ppe#"s ! the s#i) )#te it ,i'' 5e p"es%8e) th#t the"e

#"e ! 5Be ti !s #6#i!st the p" p se) # ti ! #!)+%"the" steps ,i'' 5e t#?e!.

A'' ! e"!e) #"e +%"the" i!+ "8e) th#t Sh"i N.: p#'#! N#i"/ A))iti !#' Di"e t " + I!)%st"ies #!)C 88e" e #!) Spe i#' O++i e" + " C#she, S ieties/Vi?#s h#(#!/ Thi"%(#!#!th#p%"#8 h#s 5ee!#%th "i e) t p"ep#"e #! i!(e!t "* + #'' p" pe"ties +the #she, +# t "ies 8e!ti !e) #5 (e %!)e" se ti !

G-1 + the A t. The* #"e #'s i!+ "8e) th#t88issi !s + #!* # t 5* #!* pe"s ! ,hi h ,i'')i8i!ish the (#'%e + the p" pe"ties #!) #ssets + the

#she, +# t "* " the "e8 (#' + #!* p" pe"t* "#ssets +" 8 the p"e8ises + the +# t "* is p%!ish#5'e%!)e" se ti ! 19 + the A t.

:ROUNDS

It h#s 5ee! "ep "te) 5* the A%th "i e) ++i e"th#t * %" +# t "* is '*i!6 ' se) #!) th#t the"e is !p ssi5i'it* + its st#"ti!6 +%! ti !i!6 ,ithi! # pe"i ) +te! )#*s " i! the i88e)i#te +%t%"e. The : (e"!8e!t#"e the"e+ "e/ + pi!i ! th#t the s#i) sit%#ti ! ,i'''e#) t '#"6e s #'e %!e8p' *8e!t + the , "?e"s +the C#she, F# t "*.

* O")e" + the : (e"! " P'# e; Thi"%(#!#!th#p%"#8 M. ViB#*#!%!!iD#te); 1 .0.107G Spe i#' Se "et#"* t: (e"! "

I!)%st"ies Dep#"t8e!tT /S8t. T. S%h#"# ee(i/ C M%s#'i#" I!)%st"iesKi'i? '' "/ K ''#8 2.

C p* t ;1. Sh"i N. : p#'#! N#i"/ A))'. Di"e t " +

I!)%st"ies #!) C 88e" e #!) Sp'. O++i e" + "

4


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C#she, S ieties/ Vi?#s h#(#!/Thi"%(#!#!th#p%"#8.

. Spe i#' O++i e" + " #she, i!)%st"*/ K ''#8 + "!e ess#"* # ti !.

9. The Di"e t " + P%5'i Re'#ti !s + " i88e)i#tep%5'i #ti ! i! #!* t, 'e#)i!6 )#i'ies h#(i!6 ,i)e

i" %'#ti !.F ",#")e) * ")e" S) < Se ti ! O++i e".4

9. The 1 #she, +# t "ies th#t ,e"e # $%i"e) +i'e) ,"it

petiti !s i! the Hi6h C %"t i! the *e#" 107G


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St#te : (e"!8e!t is s#tis+ie) th#t 3the"e h#s 5ee!'#"6e s #'e %!e8p' *8e!t/ the" th#! 5* ,#* + '#*

++ " "et"e! h8e!t/ + the , "?e"s + # #she, !%t+# t "*4. The 6" %!)s ) ! t e(e! st#te th#t the"e h#s5ee! #!* %!e8p' *8e!t 8% h 'ess '#"6e s #'e

%!e8p' *8e!t. The 6" %!)s si8p'* st#te th#t the+# t "* ,#s '*i!6 ' se) #!) the"e ,#s ! p ssi5i'it*+ its st#"ti!6 +%! ti !i!6 ,ithi! # pe"i ) + te! )#*s "

i! the i88e)i#te +%t%"e/ ,hi h ,i'' 'e#) t '#"6e s #'e%!e8p' *8e!t. N )et#i's h#(e 5ee! 8e!ti !e) i!the s#i) ! ti e #s t +" 8 ,h#t )#te e# h + the+# t "ies ,#s '*i!6 ' se). e #"e ! t #5'e t#pp"e i#te #s t h , 5* # 88 ! ! ti e #'' the 9

#she, +# t "ies %') 5e s%88 !e) t sh , #%se

,ith %t 6i(i!6 p#"ti %'#"s + !)iti !s e>isti!6 i!)i++e"e!t +# t "ies. The 'e#"!e) %!se'/ ,h#ppe#"e) ! 5eh#'+ + the St#te/ %') ! t p i!t %t/#s t h , )i++e"e!t %pie"s " the ,!e"s + the+# t "ies %') h#(e +i'e) 5Be ti !s t s% h 88 !! ti e ,hi h )i) ! t "e+e" t #!* !)iti !s pe"t#i!i!6t thei" +# t "ies.

0. The"e is ! )isp%te th#t the #she, !%t +# t "ies )! t , "? th" %6h %t the *e#" 5%t , "? + " (#"*i!6pe"i )s )epe!)i!6 %p ! the s%pp'* + "#, !%ts et . Ass% h the p#"ti %'#"s + the #''e6e) ' s%"e + e# h +the +# t "ies ,e"e "e$%i"e) t 5e +%"!ishe) t thei!)i(i)%#' ,!e" t 8eet the #se #6#i!st hi8. The

5Be t + the A t is t s#+e6%#") the i!te"ests + the, "?e"s i! the #she, +# t "ies #!) it is t s#+e6%#")thei" i!te"ests th#t the p ,e" h#s 5ee! (este) i! theSt#te : (e"!8e!t t iss%e ")e"s + " the t"#!s+e" +the +# t "ies. The t"#!s+e" " (esti!6 + the +# t "iesh#s t 5e i! # ")#! e ,ith the p" e)%"e p"es "i5e)i! the A t. As #'"e#)* p i!te) %t #5 (e/ the p" (is ts%5


7/32Page 7

Se ti ! 9.

1 . It is ,e''e" ise + the p ,e" is h#''e!6e)/the %"ts #"e e!tit'e) t e>#8i!e ,hethe" th se

!)iti !s e>iste) ,he! the ")e" ,#s 8#)e. Ape"s ! #66"ie(e) 5* s% h # ti ! #! $%esti ! thes#tis+# ti ! 5* sh ,i!6 th#t it ,#s ,h ''* 5#se) !

i""e'e(#!t 6" %!)s #!) he! e #8 %!te) t !s#tis+# ti ! #t #''. I! the" , ")s/ the e>iste! e + thei" %8st#! es i! $%esti ! is pe! t B%)i i#' "e(ie,.

11. It #!! t 5e )isp%te) th#t se"i %s !se$%e! es+ '' , ! the 5#sis + the ")e" p#sse) 5* the: (e"!8e!t ! 6" %!)s 8e!ti !e) i! '#%ses -# / -5#!) - . He! e it is #'' the 8 "e !e ess#"* th#t the: (e"!8e!t +%"!ishes the +%'' p#"ti %'#"s ! the 5#sis

+ ,hi h the : (e"!8e!t '#i8s t 5e s#tis+ie) th#tthe"e is # #se + " t#?i!6 (e" the +# t "*. As #'"e#)*p i!te) %t #5 (e/ the"e is ! t e(e! #! #sse"ti ! i!the ! ti e th#t the"e h#s 5ee! #!* %!e8p' *8e!t8% h 'ess '#"6e s #'e %!e8p' *8e!t. The 6" %!)si8p'* s#*s th#t the : (e"!8e!t ,#s + the pi!i !th#t the ' s%"e + the +# t "* 3,i'' 'e#) t # '#"6e s #'e%!e8p' *8e!t4. e #"e + the (ie,/ th#t i! the +# ts#!) i" %8st#! es + the p"ese!t #se/ the ! ti eiss%e) t the petiti !e"s ,ith the s < #''e) 6" %!)s,#s ! t i! # ")#! e ,ith the "e$%i"e8e!t + thep" (isi !s + s%5


8/32Page 8

th"ee !)iti !s 8e!ti !e) the"ei! e>ists i! i!)i(i)%#'+# t "ies/ 5* + '' ,i!6 the p" e)%"e p"es "i5e)the"ei!.

19. I! ")e" t , "? %t the e$%ities #!) the "i6hts #!)

'i#5i'ities ,hi h h#(e #"ise! 5et,ee! the )#te + thet"#!s+e" + the +# t "ies #!) p#ssi!6 + this ")e"/ ,e)i"e t;

-i The p ssessi ! + the +# t "ies sh#'' 5e h#!)e)(e" t the "espe ti(e ,!e"s ,ithi! t, ,ee?s +" 8

the )#te + this ")e". As #!) ,he! p ssessi ! is6i(e!/ #! i!(e!t "* + #'' the 8#te"i#'s sh#'' 5e 8#)e.

-ii The )#i'* , "?e"s the" th#! the 8e85e"s + thest#++ e!6#6e) 5* the Ke"#'# St#te C#she,De(e' p8e!t C "p "#ti ! Lt)./ " the St#te: (e"!8e!t/ #s the #se 8#* 5e/ sh#'' 5e "et#i!e) 5*the +# t "* ,!e"s #!) sh#'' ! t 5e "et"e! he) e> epti! # ")#! e ,ith '#,. S +#" #s the 8e85e"s + thest#++ #"e ! e"!e)/ it sh#'' ! t 5e the 5'i6#ti ! + the+# t "* ,!e"s t "et#i! the8/ i! (ie, + the i!te"i8

")e" p#sse) 5* this C %"t ! 10<


9/32Page 9

8# hi!e"* " 8#te"i#'s i!st#''e) 5* it ,ithi! !e ,ee?+ p"ep#"#ti ! + the i!(e!t "*@ #!)

-(i A!* )is ip'i!#"* e!$%i"* pe!)i!6 #6#i!st #!* + the, "?8e! 8#* 5e !ti!%e) 5* the ,!e" + the

+# t "* ! e"!e)/ i+ he h ses t ) s .4

2. #se) ! the +# t th#t the ! ti e ,#s i)e!ti #' #'s i! the

#se + the 1 +# t "ies/ 5* # B%)68e!t )#te) 1 .9.100G/ this

C %"t + '' ,e) the B%)68e!t i! the I!)i#! N%t P" )% ts #se i!

the + '' ,i!6 te"8s;3IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTIONCIVIL APPEAL NO. OF 100G

-A"isi!6 %t + the S.L.P.-C N .7 10 02

S.T. S#)i$ Appe''#!tVs.

St#te + Ke"#'# & O"s. Resp !)e!tsORDER

It is 'e#" t %s th#t this #se is +%''* (e"e) 5* #)e isi ! + this %"t i! I!)i#! N%t P" )% ts & O"s.Et . Vs. U!i ! + I!)i# & O"s. 1002 -2 SCC 0 #!)the "i6hts + the : (e"!8e!t t e>e" ise p ,e"

!+e""e) ! it 5* s%5


10/32Page 10

G. It #ppe#"s th#t s +#" #s the 9 #she, +# t "ies #"e

! e"!e)/ the 8#!)#8%s + this C %"t ,#s + '' ,e) 5* h#!)i!6

the8 5# ? t thei" "espe ti(e ,!e"s 5* .G.1002. H ,e(e"/ the

s#8e ,#s ! t ) !e s +#" #s the 1 #she, +# t "ies #"e

! e"!e)/ ,hi h the! +i'e) !te8pt petiti !s ,hi h ,e"e

)isp se) + ! 1 . .100 st#ti!6;

3The ")e"s + this %"t p#sse) i! C.A. N .929 0G,e"e "e$%i"e) t 5e 5e*e) 5* 2.9.100G 5* the"esp !)e!ts. Spe i+i #tte!ti ! ,#s )"#,! 5* thepetiti !e" ! 1.2.100G + " 8p'i#! e ,ith the ")e"5%t/ #pp#"e!t'*/ 8p'i#! e ,#s ?ept )e'#*e)5e #%se h#!6e + '#, ,#s !te8p'#te) ,hi h%'ti8#te'* +"% ti+ie) 5* #! O")i!#! e ! 1 .7.100G.Th %6h it , %') h#(e 5ee! )esi"#5'e + " the"esp !)e!ts t #""* %t the ")e" + this %"t/ thei"t#?i!6 she'te" i! the !te8p'#te) O")i!#! e is ! tt t#''* %t + p'# e. The* #"e 6%i't*/ th %6h/ +

!te8pt + " ! !< 8p'i#! e + " # s8#'' pe"i ).H ')i!6 s / ,e # ept thei" #p ' 6* #s te!)e"e) i! the#++i)#(its +i'e) i! "esp !se.

The !te8pt p" ee)i!6s #"e/ th%s/te"8i!#te).4

. The p" 8ise) O")i!#! e ,#s the! 5" %6ht i! ,hi h 5e #8e

the Ke"#'# C#she, F# t "ies A $%isiti ! -A8e!)8e!t A t +

1 .7.100G. This A t ,#s 5" %6ht i!t + " e ,ith e++e t +" 8

1.G.1072 s #s t (e" #'' 2 # $%isiti !s th#t h#) 5ee! 8#)e

%!)e" the P"i! ip#' A t. This A t is # sh "t A t + si> Se ti !s #!)

# S he)%'e. e #"e ! e"!e) ,ith Se ti ! 9A #!) Se ti !

10


11/32Page 11

,hi h #"e set %t he"ei!5e' ,;

39A. P ,e" t # $%i"e #!* #she, +# t "* i! p%5'ii!te"est.

-1 N t,ithst#!)i!6 #!*thi!6 !t#i!e) i! se ti ! 9/ i+the : (e"!8e!t #"e s#tis+ie)/ i! "e'#ti ! t # #she,+# t "*/ th#t it h#s 5ee! ' se) + " # pe"i ) + ! t 'essth#! th"ee 8 !ths #!) s% h ' s%"e h#s p"eB%)i i#''*#++e te) the i!te"est + the 8#B "it* + the , "?e"se!6#6e) i! th#t +# t "* #!) th#t i88e)i#te # ti ! is!e ess#"* t "est#"t the #she, +# t "* #!) s% h"est#"ti!6 is !e ess#"* i! the p%5'i i!te"est/ the* 8#*/5* ")e" p%5'ishe) i! the :# ette/ )e '#"e/ th#t the

#she, +# t "* sh#'' st#!) t"#!s+e""e) t / #!) (e!t i!/the : (e"!8e!t.

P" (i)e) th#t ! ")e" %!)e" this s%5


12/32Page 12

-9 F " "e8 (#' + ) %5t it is he"e5* )e '#"e) th#t the)#tes 8e!ti !e) i! the S he)%'e #6#i!st e# h +# t "*sh#'' 5e the #pp i!te) )#* i! "espe t + th#t +# t "*+ " the p%"p ses + the p"i! ip#' A t.

-2 A'' # ts/ p" ee)i!6s " thi!6s ) !e " t#?e! 5*the : (e"!8e!t " #!* ++i e" " #%th "it* i! "espe t

+ #she, +# t "ies 8e!ti !e) i! the S he)%'ei! '%)i!6 #'' the ")e"s iss%e) %!)e" s%5


13/32Page 13

!si)e"i!6 th#t #'' the ! ti es se"(e) ,e"e i! i)e!ti #' te"8s/ #!)

!si)e"i!6 th#t the 5Be ts #!) "e#s !s + the 100G A8e!)8e!t

A t p'# e) #'' 2 +# t "ies #t p#"/ Se ti ! + the A t (i '#te)

A"ti 'e 12 i!#s8% h #s it )is "i8i!#te) 5et,ee! the 1 +# t "ies

,hi h ,e"e s %6ht t 5e t#?e! (e" #!) the 9 +# t "ies ,hi h

,e"e ! t s %6ht t 5e t#?e! (e" 5* the A8e!)8e!t A t. The

thi") p i!t he #"6%e) 5e+ "e %s ,#s th#t i! #!* #se Se ti ! +

the A8e!)8e!t A t "e#) ,ith Se ti ! 0 + the "i6i!#' A t ,#s #!i!)epe!)e!t st#!) #' !e p" (isi !. Se ti ! + the A8e!)8e!t

A t ,#s ! t i! the 0 th S he)%'e #!) si! e it "e+e""e) inter alia t

Se ti ! 0 + the "i6i!#' A t/ it ,#s 'e6is'#ti ! 5* i! "p "#ti !

#!)/ the"e+ "e/ Se ti ! 0 5ei!6 p#"t + the A8e!)8e!t A t , %')

5e pe! t #tt# ? ! the 6" %!) th#t it (i '#te) A"ti 'e 9 A + the

C !stit%ti ! + I!)i#/ i! th#t the 5#sis + " #,#")i!6 8pe!s#ti !

+ " '#!) th#t is # $%i"e) #' !6 ,ith the #she, +# t "ies is ! #

8p'ete'* i""e'e(#!t #!) #"5it"#"* )#te/ !#8e'*/ the 8#"?et (#'%e

+ the '#!) ! the )#te + setti!6 %p + the #she, +# t "*. He

p i!te) %t t %s ! +# ts th#t s 8e +# t "ies ,e"e 6"#!te) #s

'itt'e #s Rs.G7 #s 8pe!s#ti ! + " # "es + '#!) t#?e! (e"

8e"e'* 5e #%se the #she, +# t "* th#t ,#s set %p ! the '#!)

8#* h#(e 5ee! set %p 8#!* 8#!* *e#"s #6 .

0. I! +# t/ he p i!te) %t ! his +# ts th#t his +# t "* 5%i')i!6

13


14/32Page 14

,#s !'* ! 0 e!ts #!) 1.7 # "es ,#s s %6ht t 5e t#?e! (e"

)espite the +# t th#t this '#!) ,#s !eithe" %se) ! " ,#s !e ess#"*

+ " the , "?i!6 + the +# t "*.

1 . M". :i"i #ppe#"i!6 + " the St#te + Ke"#'# "ep'ie) t e# h !e

+ these th"ee !te!ti !s. I! his (ie,/ s +#" #s the +i"st

!te!ti ! is ! e"!e)/ he p i!te) %t the B%)68e!t + this C %"t

i! the I!)i#! N%t P" )% ts #se #!) s#i) th#t !'* # ! ti e h#)

5ee! st"% ? ) ,! #!) the C %"t h#) 'e+t it pe! t the St#te tt#?e (e" i! +%t%"e ! the 5#sis + "e'e(#!t 8#te"i#' #!* #she,

+# t "* i+ the !)iti !s st#te) i! Se ti ! 9-1 + the p"i! ip#' A t

,e"e s#tis+ie). A ")i!6 t hi8/ the"e ,#s ! $%esti ! +

"et" spe ti(e'* #8e!)i!6 the A t s #s t "e8 (e the 5#sis + #!*

e#"'ie" )e isi ! #s the A t h#) ! t 5ee! t % he) 5* the S%p"e8e

C %"t. He/ the"e+ "e/ #"6%e) th#t Se ti ! %') 5e (ie,e) #s #

p" (isi ! %!)e" ,hi h #she, +# t "ies %') 5e # $%i"e) i!

p%5'i i!te"est #p#"t +" 8 5ei!6 # $%i"e) %!)e" Se ti ! 9 "

Se ti ! 9A + the A t 5* 8e"e'* p%tti!6 s% h #she, +# t "ies i!t

the S he)%'e !t#i!e) i! the A8e!)8e!t A t. S +#" #s p i!t

is ! e"!e)/ he #"6%e) th#t the Hi6h C %"t ,#s ""e t i! s#*i!6

th#t the"e is #! i!te''i6i5'e )i++e"e!ti# 5et,ee! #she, +# t "ies

t#?e! (e" 5* the C#she, De(e' p8e!t C "p "#ti ! ! the !e

h#!) -the 9 +# t "ies #!) the 1 +# t "ies t#?e! (e" 5*

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CAPE / ,hi h is #! #pe> 5 )* !sisti!6 + pe"#ti(e s ieties

+ , "?8e!. S +#" #s p i!t 9 is ! e"!e)/ he "ep'ie) 5* s#*i!6

th#t A"ti 'e 91 , %') 5#" #!* h#''e!6e t the 8pe!s#ti !

p" (isi ! th#t is Se ti ! 0 + the 8#i! A t. Se ti ! 8e"e'*

"e+e"s t Se ti ! 0 #!)/ the"e+ "e/ 'e6is'#ti ! is ! t 5*

i! "p "#ti ! 5%t 5* "e+e"e! e.

11. H#(i!6 he#") 'e#"!e) %!se' + " 5 th p#"ties/ ,e thi!? M".

Ve!%6 p#' is ! +i"8 6" %!) ! 5 th p i!ts 1 #!) #"6%e) 5*hi8. e ) ! t +ee' it !e ess#"* t e!te" %p ! # )is %ssi ! !

p i!t 9 i!#s8% h #s the Ci(i' Appe#'s 5e+ "e %s h#(e t 5e

#'' ,e) ! p i!ts 1 #!) .

1 . P!&)( 8 .

It is sett'e) '#, 5* # #te!# + )e isi !s + this C %"t th#t

the 'e6is'#t%"e #!! t )i"e t'* #!!%' # B%)68e!t + # %"t. The

'e6is'#ti(e +%! ti ! !sists i! 38#?i!64 '#, see; A"ti 'e 2G + the

C !stit%ti ! #!) ! t i! 3)e '#"i!64 ,h#t the '#, sh#'' 5e see;

A"ti 'e 121 + the C !stit%ti ! . I+ the 'e6is'#t%"e ,e"e #t 'i5e"t* t

#!!%' B%)68e!ts + %"ts/ the 6h st + 5i''s + #tt#i!)e" ,i'' "e(isit

%s t e!#5'e 'e6is'#t%"es t p#ss 'e6is'#ti(e B%)68e!ts ! 8#tte"s

,hi h #"e i!te"


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US C !stit%ti ! e>p"ess'* %t'#,e) 5i''s + #tt#i!)e" see; A"ti 'e

1 Se ti ! 0 .

It is + " this "e#s ! th#t %" C !stit%ti ! pe"8its # 'e6is'#t%"e

t 8#?e '#,s "et" spe ti(e'* ,hi h 8#* #'te" the '#, #s it st )

,he! # )e isi ! ,#s #""i(e) #t. It is i! this 'i8ite) i" %8st#! e

th#t # 'e6is'#t%"e 8#* #'te" the (e"* 5#sis + # )e isi ! 6i(e! 5* #

%"t/ #!) i+ #! #ppe#' " the" p" ee)i!6 5e pe!)i!6/ e!#5'e

the C %"t t #pp'* the '#, "et" spe ti(e'* s 8#)e ,hi h , %')the! h#!6e the (e"* 5#sis + the e#"'ie" )e isi ! s th#t it , %')

! ' !6e" h ') 6 ). H ,e(e"/ i+ s% h is ! t the #se the!

'e6is'#ti ! ,hi h t"e! hes %p ! the B%)i i#' p ,e" 8%st

!e ess#"i'* 5e )e '#"e) t 5e %! !stit%ti !#'.

This C %"t h#s st"% ? ) ,! s% h 'e6is'#ti ! i! # !%85e" +

B%)68e!ts. Th%s/ i! (-( !" T.N. /. M. R-1-++- G!%)d r 10 1

-9 SCC p#6e 1/ Se ti ! + the M#)"#s E!te"t#i!8e!t T#> A t/

1090 ,#s st"% ? ) ,!. The C %"t he');

33. The $%esti ! #s t the p ,e" + the #ssessi!6#%th "it* t "e#ssess the "e eipts th#t h#) es #pe)#ssess8e!t %!)e" the M#)"#s E!te"t#i!8e!ts T#>

A t/ 1090/ h#) 8e %p + " !si)e"#ti ! 5e+ "e theHi6h C %"t + M#)"#s i! R. Sundararaja Naidu (.Entertainment Tax Officer P N . G19 + 10 9-M#)"#s . The"ei! the Hi6h C %"t + M#)"#s he') th#tthe"e ,#s ! p ,e" t "e#ssess %!)e" th#t A t.The"e#+te" the St#te Le6is'#t%"e e!# te) the A t. The

A t #8 !6 the" p" (isi !s !t#i!s Se ti ! / #

p" (isi ! "e'#ti!6 t (#'i)#ti ! + #ssess8e!t #!)

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17/32Page 17

''e ti ! + e"t#i! t#>es. Th#t se ti ! "e#)s;3N t,ithst#!)i!6 #!*thi!6 !t#i!e) i! this A t "

i! the p"i! ip#' A t " i! #!* B%)68e!t/ )e "ee " ")e"+ #!* C %"t ! #ssess8e!t " "e#ssess8e!t "

''e ti ! + #!* t#> )%e ! #!* p#*8e!t + "

#)8issi ! t #!* e!te"t#i!8e!t " #!* i!e8#t 6"#phe>hi5iti ! ,hi h h#s es #pe) #ssess8e!t t t#>/ ",hi h h#s 5ee! #ssesse) #t # "#te ' ,e" th#! the "#te#t ,hi h it is #ssess#5'e/ %!)e" Se ti ! 2 " 2


18/32


19/32Page 19

e!# ti!6 the #8e!)e) p" (isi ! is t !%''i+* the e++e t+ the B%)68e!t ,hi h 5e #8e ! '%si(e #!) 5i!)i!6! the p#"ties t e!#5'e the St#te : (e"!8e!t t

"et#i! the #8 %!t ," !6+%''* #!) i''e6#''* ''e te) #ss#'es t#> #!) this 5Be t h#s 5ee! s %6ht t 5e

# hie(e) 5* the i8p%6!e) #8e!)8e!t ,hi h ) es! t e(e! p%"p "t " see? t "e8e)* " "e8 (e the)e+e t #!) '# %!# 5%t 8e"e'* "#ises the "#te + )%t*+" 8 .1 t 2G #!) +%"the" p" ee)s t !%''i+* the

B%)68e!t #!) ")e" + the Hi6h C %"t. I! %" pi!i !/the e!h#! e8e!t + the "#te + )%t* +" 8 .1 t2G ,ith "et" spe ti(e e++e t is i! the +# ts #!)

i" %8st#! es + the #se 'e#"'* #"5it"#"* #!)%!"e#s !#5'e. The )e+e t " '# %!# is ! t e(e! s %6ht

t 5e "e8e)ie) #!) the !'* B%sti+i #ti ! + " the steep"ise i! the "#te + )%t* 5* the #8e!)e) p" (isi ! is t!%''i+* the e++e t + the 5i!)i!6 B%)68e!t. The (i e +i''e6#' ''e ti ! i! the #5se! e + the "e8 (#' + thei''e6#'it* ,hi h 'e) t the i!(#'i)#ti ! + the e#"'ie"#ssess8e!ts ! the 5#sis + i''e6#' 'e(*/ !ti!%es tt#i!t the e#"'ie" 'e(*. I! %" pi!i !/ this is ! t # p" pe"6" %!) + " i8p si!6 the 'e(* #t the hi6he" "#te ,ith"et" spe ti(e e++e t. It 8#* 5e pe! t the Le6is'#t%"et i8p se the 'e(* #t the hi6he" "#te ,ith p" spe ti(e

pe"#ti ! 5%t 'e(* + t#>#ti ! #t hi6he" "#te ,hi h"e#''* #8 %!ts t i8p siti ! + t#> ,ith "et" spe ti(e

pe"#ti ! h#s t 5e B%sti+ie) ! p" pe" #!) 6e!t6" %!)s. This #spe t + the 8#tte" ) es ! t #ppe#" th#(e 5ee! p" pe"'* !si)e"e) 5* the Hi6h C %"t #!)the Hi6h C %"t i! %" (ie, ,#s ! t "i6ht i! h ')i!6 th#t

5* the e!# t8e!t + Se ti ! + the i8p%6!e) A tthe (e"* 5#sis + the 8p'#i!t 8#)e 5* the petiti !e"5e+ "e this C %"t i! the e#"'ie" ,"it petiti ! #s #'s the5#sis + the )e isi ! + this C %"t i! C#,#sBi s #seth#t the St#te is ''e ti!6 #8 %!ts 5* ,#* + t#> i!e> ess + ,h#t ,#s #%th "ise) %!)e" the A t h#s5ee! "e8 (e). e/ # ")i!6'*/ set #si)e the

B%)68e!t #!) ")e" + the Hi6h C %"t t the e>te!t it%ph ')s the (#'i)it* + the i8p%6!e) #8e!)8e!t ,ith"et" spe ti(e e++e t +" 8 1st + Ap"i'/ 10 #!) t thee>te!t it see?s t !%''i+* the e#"'ie" B%)68e!t + theHi6h C %"t. e )e '#"e th#t Se ti ! + the

i8p%6!e) #8e!)8e!t t the e>te!t th#t it i8p ses the

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hi6he" 'e(* + 2G ,ith "et" spe ti(e e++e t +" 8 the1st )#* + Ap"i'/ 10 #!) Se ti ! 9 + the i8p%6!e)

A t see?i!6 t !%''i+* the B%)68e!t #!) ")e" + theHi6h C %"t #"e i!(#'i) #!) %! !stit%ti !#'.4 -#t p#6e721


21/32Page 21

p" (isi !s + the A8e!)8e!t A t + 1071 ,hi h8e"e'* #%th "ise the Assist#!t C ''e t " + +i"st 6"#)et )e i)e the '#i8s t 5e 8#)e 5e+ "e hi8 '#i8i!6

e"t#i! '#!)s " i88 (#5'e p" pe"ties #s sh#8i'#t)eh(esti!6 i! P#! h#*#ts i6! "i!6 the B%)i i#' ")e"s "

)e "ees/ 5* ,hi h #!* "i6ht/ tit'e " i!te"est + p"i(#tep#"ties i! s% h '#!)s " i88 (#5'e p" pe"ties #"e"e 6!ise)/ #"e %! !stit%ti !#'/ "e$%i"es t 5e%phe'). C !se$%e!t'*/ the p" (isi !s + the

A8e!)8e!t A t + 1071/ i!s +#" #s the* #"e i!te!)e)t pe"#te "et" spe ti(e'* + " !%''i+*i!6 the#)B%)i #ti !s 8#)e 5* i(i' %"ts p"i " t th#t

A8e!)8e!t A t/ #"e i!(#'i)/ i! pe"#ti(e #!)%! !stit%ti !#'. H ,e(e"/ the p" (isi !s i! the

A8e!)8e!t A t + 1071/ #! %!) %5te)'* pe"#tep" spe ti(e'* + " #)B%)i #ti!6 %p ! '#i8s tsh#8i'#t)eh i! p" ee)i!6s i!iti#te) s%5se$%e!t t

the 88e! e8e!t + th#t A t/ i+ the* ) ! t/ i! #!*,#*/ )ist%"5 the +i!#'it* + #)B%)i #ti !s 8#)e e#"'ie".4

E$%#''*/ i! R C-%/ r1 W-( r D&'+%( ' Tr&?%)- , 1009

S%pp -1 SCC 0 / this C %"t #+te" "e+e""i!6 t t, e#"'ie"

B%)68e!ts st#te);

=76. The p"i! ip'e ,hi h e8e"6es +" 8 these#%th "ities is th#t the 'e6is'#t%"e #! h#!6e the 5#sis

! ,hi h # )e isi ! is 6i(e! 5* the C %"t #!) th%sh#!6e the '#, i! 6e!e"#'/ ,hi h ,i'' #++e t # '#ss +

pe"s !s #!) e(e!ts #t '#"6e. It #!! t/ h ,e(e"/ set#si)e #! i!)i(i)%#' )e isi ! i!te" p#"tes #!) #++e t

thei" "i6hts #!) 'i#5i'ities #' !e. S% h #! # t ! thep#"t + the 'e6is'#t%"e #8 %!ts t e>e" isi!6 the

B%)i i#' p ,e" + the St#te #!) t +%! ti !i!6 #s #!#ppe''#te %"t " t"i5%!#'.4

Si8i'#"'*/ i! .R. B -5:-( (. (-( !" M1'!r , -100G

SCC 1 / this C %"t he');

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=87. e 8#* "e #pit%'#te #t this st#6e th#t thepetiti !e"s h#(e 8 %!te) # 'i8ite) #tt# ? ! thei8p%6!e) p" (isi !s + the A t i!s +#" #s the* )ep"i(ethe8 + the 8 !et#"* 5e!e+its +' ,i!6 +" 8 the)ee8e) p" 8 ti ! t 5e 6i(e! t the8 p%"s%#!t t the

")e"s + the Di(isi ! e! h + the Hi6h C %"t ,hi hh#(e 5e 8e +i!#' 5et,ee! the p#"ties. e h#(ee>t"# te) the #+ "es#i) se ti ! ,ith its "e'e(#!t s%5e" ise. Se ti !11- / the"e+ "e/ 8%st 5e he') t 5e #! #tte8pt ! thep#"t + the St#te Le6is'#t%"e t 'e6is'#ti(e'* (e""%'e5i!)i!6 )e isi !s + 8pete!t %"ts #6#i!st theSt#te. It is ! ) %5t t"%e th#t i+ #!* )e isi ! ,#s

"e!)e"e) #6#i!st the St#te + K#"!#t#?# ,hi h ,#spe!)i!6 i! #ppe#' #!) h#) ! t 5e 8e +i!#' it %')"e'* %p ! the "e'e(#!t p" (isi !s + the A t ,hi h ,e"e6i(e! "et" spe ti(e e++e t 5* s%5


24/32Page 24

e! " # he) %p ! the B%)i i#' p ,e" e!t"%ste) t the(#"i %s #%th "ities +%! ti !i!6 %!)e" the "e'e(#!tst#t%tes #!) the C !stit%ti !. S% h #! e>e" ise +'e6is'#ti(e p ,e" #!! t 5e %!te!#! e).4

I! D & C !( 4 G ) r- M& ' C!. L(d. /. (-( !"

R-;-'( -), -100 SCC 220/ this C %"t st"% ? ) ,! The K t#

M%!i ip#' Li8its -C !ti!%e) E>iste! e V#'i)#ti!6 A t/ i! the

+ '' ,i!6 te"8s;

=8@. I! the #se + the (i''#6e + R#ip%"# the"e ,#s #p"e'i8i!#"* ! ti+i #ti ! #''i!6 + " 5Be ti !s t thee>te!si ! + the 'i8its + the K t# M%!i ip#'it* ti! '%)e it/ 5%t it ,#s ! t + '' ,e) 5* # +i!#' ! ti+i #ti !.I! the #se + the (i''#6e + U88e)6#!B the"e ,#s #! ti+i #ti ! e>te!)i!6 the 'i8its + the K t#M%!i ip#'it* t i! '%)e it/ 5%t it h#) ! t 5ee! p"e e)e)5* # ! ti+i #ti ! i!(iti!6 the 5Be ti !s + the p%5'ithe"et . L#te"/ #! the" ! ti+i #ti ! ,#s p%5'ishe)

,he"e5* the (i''#6e + U88e)6#!B ,#s e> '%)e) +" 8the 'i8its + the K t# M%!i ip#'it*. The p" (isi !s +Se ti !s 2 t + the 10G0 A t #!) the e#"'ie"p" (isi !s + the 10G1 A t i! the s#8e 5eh#'+ ,e"e/the"e+ "e/ ! t 8et i! the #se + eithe" the (i''#6e +R#ip%"# " the (i''#6e + U88e)6#!B. The F%'' e! h

+ the R#B#sth#! Hi6h C %"t h#s he') th#t thesep" (isi !s ,e"e 8#!)#t "* #!) th#t B%)68e!t h#s5e 8e +i!#'.

86. The V#'i)#ti!6 A t p" (i)es th#t/ ! t,ithst#!)i!6#!*thi!6 !t#i!e) i! Se ti !s 2 t + the 10G0 A t

" i! #!* B%)68e!t/ )e "ee/ ")e" " )i"e ti ! + #!*%"t/ the (i''#6es + R#ip%"# #!) U88e)6#!B sh %')

5e )ee8e) #',#*s t h#(e !ti!%e) t e>ist #!) the*!ti!%e t e>ist ,ithi! the 'i8its + the K t#

M%!i ip#'it*/ t #'' i!te!ts #!) + " #'' p%"p ses. Thisp" (isi ! "e$%i"es the )ee8i!6 + the 'e6#' p siti !th#t the (i''#6es + R#ip%"# #!) U88e)6#!B +#'' ,ithi!the 'i8its + the K t# M%!i ip#'it*/ ! t the )ee8i!6 +

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+# ts +" 8 ,hi h this 'e6#' !se$%e! e , %') +' ,. A'e6#' !se$%e! e #!! t 5e )ee8e) ! "/ the"e+" 8/

#! the e(e!ts th#t sh %') h#(e p"e e)e) it. F# ts8#* 5e )ee8e) #!)/ the"e+" 8/ the 'e6#'

!se$%e! es th#t + '' ,.

87. Se ti !s 2 t "e8#i!e) ! the st#t%te 5 ?%!#8e!)e) ,he! the V#'i)#ti!6 A t ,#s p#sse).Thei" p" (isi !s ,e"e 8#!)#t "*. The* h#) #)8itte)'*! t 5ee! + '' ,e). The )e+e t + ! t + '' ,i!6 these8#!)#t "* p" (isi !s i! the #se + the (i''#6es +R#ip%"# #!) U88e)6#!B ,#s ! t %"e) 5* theV#'i)#ti!6 A t. The %"i!6 + the )e+e t ,#s #!esse!ti#' "e$%i"e8e!t + " the p#ssi!6 + # (#'i)(#'i)#ti!6 st#t%te/ #s he') 5* the C !stit%ti ! e! h i!the #se + Prithvi Cotton Mills td. -10 0 SCC 79; -10 1 SCR 977 It 8%st/ the"e+ "e/ 5e he') th#tthe V#'i)#ti!6 A t is 5#) i! '#, #!) it 8%st 5e st"% ?) ,!.4

M". :i"i/ 'e#"!e) %!se' #ppe#"i!6 + " the St#te is ""e t i!

s#*i!6 th#t ! Se ti ! + the p"i! ip#' A t h#) 5ee! st"% ? ) ,!

#!) he! e Se ti ! + the A8e!)8e!t A t )i) ! t !ee) t

"e8 (e the 5#sis + #!* e#"'ie" )e isi ! st"i?i!6 ) ,! #! A t. e

"epe#te)'* #s?e) hi8 i+ # ti ! h#) 5ee! t#?e! %!)e" Se ti ! 9-1

" 9A + the A8e!)8e!t A t t # $%i"e #!* + the #she,

+# t "ies 5e+ "e %s. His #!)i) #!s,e" ,#s 3! 4. The #"6%8e!t

th#t Se ti ! !t#i!s # thi") s %" e + p ,e" t # $%i"e #she,

+# t "ies 8e"e'* 5* p%tti!6 the8 i! # s he)%'e h#s t 5e "eBe te)

! t, +%!)#8e!t#' 6" %!)s. Fi"st/ ! ! ti e " he#"i!6 is

p" (i)e) #s i! Se ti ! 9 " Se ti ! GA + the L#!) A $%isiti ! A t

" #!* the" s#+e6%#") s% h #s # "es '%ti ! + the 'e6is'#ti(e

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26/32Page 26

#sse85'* s%pp "ti!6 s% h # $%isiti ! #s i! Se ti ! 9A. I+

# $%isiti ! is t t#?e p'# e i! !+ "8it* ,ith '#, "%'es + !#t%"#'

B%sti e #!! t 5e 5*p#sse). F%"the"/ Se ti ! is #i8e) !'* #t

)i"e t'* %psetti!6 # +i!#' B%)68e!t + # +i!#' %"t !#8e'* the

S%p"e8e C %"t + I!)i#. This is 'e#" +" 8 t, thi!6s = -1 the

non obstante '#%se ,ipi!6 %t 3#!* B%)68e!t4 #!) - the

"e+e"e! e t the s he)%'e + the A8e!)8e!t A t ,hi h !t#i!s

!'* the 1 #she, +# t "ies th#t ,e"e ")e"e) t 5e h#!)e) 5# ?5* # +i!#' B%)68e!t + this C %"t )#te) 1 .9.100G. It is 'e#"/

the"e+ "e/ th#t Se ti ! )i"e t'* see?s t %pset # +i!#' B%)68e!t

i!te"


27/32Page 27

. The : (e"!8e!t h#(e # $%i"e) e"t#i! #she,+# t "ies 5* i!( ?i!6 se ti ! 9 + the Ke"#'# C#she,F# t "ies -A $%isiti ! A t/ 10 2. The #5 (e # ti ! +the : (e"!8e!t ,#s h#''e!6e) 5* the "i6i!#'

,!e"s. I! I!)i#! N%t P" )% t


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i!te!)s t #"8 ,ith # !e, 'e6is'#ti ! t # $%i"e e"t#i!+# t "ies +" 8 the )#te + "i6i!#' ! ti+i #ti ! + "# $%isiti !.

. The i'' see?s t #8e!) the Ke"#'# C#she,

F# t "ies -A $%isiti ! A t/ 10 2/ t # hie(e the #5 (e5Be ts.4

A 5#"e "e#)i!6 + the St#te8e!t + O5Be ts + the

A8e!)8e!t A t sh ,s th#t the Ke"#'# Le6is'#t%"e ,ishe) t

i!te"+e"e ,ith t, B%)68e!ts + the S%p"e8e C %"t 8#?i!6 !)isti! ti ! 5et,ee! +# t "ies th#t ,e"e 8#!#6e) 5* the C#she,

De(e' p8e!t C "p "#ti ! -the 9 +# t "ies #!) CAPE -the 1

+# t "ies . It is i!te"esti!6 t ! te th#t #p#"t +" 8 the : (e"!8e!t

s%++e"i!6 +i!#! i#''* -i+ the +# t "ies #"e t 5e h#!)e) 5# ? / the"e

,i'' 5e '#"6e s #'e %!e8p' *8e!t #8 !6 , "?e"s i! the #she,

i!)%st"*.

It is 'e#" th#t the 5Be ts #!) "e#s !s + " the A8e!)8e!t

A t 8#?es ! )i++e"e!ti#ti ! 5et,ee! the 9 +# t "ies h#!)e)

5# ? #!) the 1 +# t "ies t#?e! (e" 5* the A8e!)8e!t A t. The

Hi6h C %"t ,#s i! e"" " i! s#*i!6 th#t the"e ,#s #! i!te''i6i5'e

)i++e"e!ti# 5et,ee! the t, . F%"the"/ e(e! the",ise/ the"e is !

)i++e"e! e 5et,ee! +# t "ies ,hi h p st # $%isiti ! #"e "%! 5* the

C#she, De(e' p8e!t C "p "#ti ! " CAPE "e6#") 5ei!6 h#) t

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the 5Be t s %6ht t 5e # hie(e) = !#8e'* t #( i)

%!e8p' *8e!t + #she, , "?e"s. hethe" 9 +# t "ies "%! 5*

the C#she, De(e' p8e!t C "p "#ti ! #"e t 5e # $%i"e) " 1

+# t "ies "%! 5* CAPE #"e t 5e # $%i"e) 8#?es ! t the 'e#st

)i++e"e! e t the 5Be t s %6ht t 5e # hie(e). L#"6e s #'e

%!e8p' *8e!t is the"e i! 5 th #ses. A!) 5 th the C#she,

De(e' p8e!t C "p "#ti ! #!) CAPE / #' !6 ,ith the

: (e"!8e!t/ ,i'' s%++e" +i!#! i#''*. I! +# t/ the h#!)i!6 5# ? +!'* 9 +# t "ies , %') 5e p#te!t'* )is "i8i!#t "* #s #'' 2

+# t "ies #"e si8i'#"'* sit%#te #!) h#(e 5ee! t"e#te) #s s% h 5*

the St#te 5* iss%i!6 88 ! ! ti es t #'' + the8 %!)e" Se ti !

9 + the A t. e h#(e 5ee! "e'i#5'* i!+ "8e) th#t these 9

+# t "ies #"e +%! ti !i!6 %!)e" thei" "espe ti(e ,!e"s + " the '#st

t,e!t* *e#"s. I! the i" %8st#! es ,e h ') th#t the"e is !

i!te''i6i5'e )i++e"e!ti# 5et,ee! the 9 +# t "ies #!) the 1 +# t "ies

t#?e! (e" h#(i!6 #!* "#ti !#' "e'#ti ! ,ith the 5Be t s %6ht t

5e # hie(e) #!) ! this 6" %!) #'s Se ti ! + the A8e!)8e!t

A t )ese"(es t 5e st"% ? ) ,! #s (i '#ti!6 A"ti 'e 12 + the

C !stit%ti !.

12. The #ppe#'s #"e #'' ,e). The B%)68e!t + the Hi6h C %"t is

set #si)e #!) it is ")e"e) th#t the #she, +# t "ies #!) the '#!)

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30/32Page 30

#pp%"te!#!t the"et th#t h#(e 5ee! t#?e! (e" 5* the St#te %!)e"

the A8e!)i!6 A t 8%st 5e h#!)e) 5# ? ,ithi! # pe"i ) + ei6ht

,ee?s +" 8 the )#te ! ,hi h this B%)68e!t is p" ! %! e).

...J.R-);-) G!5!&

...J.R.F. N-r& -)

N : D &F ?r%-r1 0 , 208@.

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ITEM NO.1A COURT NO.7 SECTION XIA (for Judgment) S U P R E M E C O U R T O F I N I A RECOR OF PROCEE IN!S

C"#"$ A%%e&$ No('). *+,+--7

S.T. SA I A%%e$$&nt(')

/ERSUS

STATE OF 0ERA A 2 ORS. Re'%ondent(')

3IT4C.A. No. * ,+--7

&te 5 -6,-+,+-1 T8e'e &%%e&$' 9ere :&$$ed on for %ronoun:ementof ;udgment tod& Pr&>&'8= Ad#. Mr. ?";u P. R&m&n= Ad#. Mr. Su@8&'8 C8&ndr&n 0.R. Ad#.= M'. S8rut" Sr"#&'t&= Ad#. M'. og&m&&'8= Ad#. Mr. 0. R. S&'"%r&@8u= Ad#.

Mr. M. /";&en o#er @< t8e St&te under

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t8e Amend"ng A:t mu't @e 8&nded @&:> 9"t8"n & %er"od of e"g8t

9ee>' from t8e d&te on 98":8 t8"' ;udgment "' %ronoun:ed "n term'

of t8e '"gned re%ort&@$e ;udgment.

(R.NATARAJAN) (IN U ?A A 0APUR) Court M&'ter Court M&'ter

(S"gned re%ort&@$e ;udgment "' %$&:ed on t8e f"$e)

kerala cashew nut factories acquisition act judgment

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