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NHPC LTD vs THE STATE OF HIMACHAL PRADESH SECRETARY

Supreme Court of IndiaJudgment

About this record

The Supreme Court of India decided this matter on 6 September 2023. The registry identifies it as Diary No. 12907/2009. The bench of 2 comprised Justice Ujjal Bhuyan and Justice B.V. Nagarathna.

The disposal recorded by the registry is "Appeals dismissed; amendments upheld; liability to pay tax from 01.04.2023". The record refers to 5 enactments, among them Himachal Pradesh Passengers and Goods Taxation Act, 1955, Himachal Pradesh Passengers and Goods (Amendment and Validation) Act, 1997 and Motor Vehicles Act, 1939. 14 statutory provisions are noted on the record.

Court record

Court record details
CourtSupreme Court of India
Record typeJudgment
Diary numberDiary No. 12907/2009
Date of decision
Decision year2023
Bench
  • HON'BLE MR. JUSTICE UJJAL BHUYAN
  • HON'BLE MRS. JUSTICE B.V. NAGARATHNA
PetitionerNHPC LTD
RespondentTHE STATE OF HIMACHAL PRADESH SECRETARY
DisposalAppeals dismissed; amendments upheld; liability to pay tax from 01.04.2023
Reportingreportable
Acts
  • Himachal Pradesh Passengers and Goods Taxation Act, 1955
  • Himachal Pradesh Passengers and Goods (Amendment and Validation) Act, 1997
  • Motor Vehicles Act, 1939
  • Motor Vehicles Act, 1988
  • Road Transport Corporations Act, 1950
Sections
  • Section 3
  • Section 3(1)
  • Section 3(1A)
  • Section 3A
  • Section 3B
  • Section 9
  • Section 2(aa)
  • Section 2(c)
  • Section 2(e)
  • Section 2(f)
  • Section 2(g)
  • Section 2(ia)
  • Section 2(gb)
  • Section 2(gc)

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