Case Name : Government of Andhra Pradesh and Others vs P Laxmi Devi (Smt)
Case Reference: (2008) 3 SCR 330 : (2008) 4 SCC 720
Neutral Citation: 2008 INSC 247
Case Number: CA 8270/2001
Court: Supreme Court
Bench: 02
Coram: HK Sema, Markandey Katju (Author)
Date: 25.02.2008
Grundnorm
Likelihood of abuse by itself does not render a statutory provision unconstitutional. Distinction between the statute and the action taken under the statute.
Stamp Duty is a tax. Hardship in taxing statute not relevant to determine constitutionality of statute. Taxing statutes should be construed strictly.
Clear and present danger test adopted.
Declaration of unconstitutionality of a statute must be only when it is the only possible view. Presumption in favour of constitutionality of Statute.
– Refer also:
See also: Constitution - Article 19(2)
Constitution - VII Schedule - List II - Entry 63
Constitution - VII Schedule - List III - Entry 44
PDF: Govt of AP vs P Laxmi Devi, (2008) 3 SCR 330.pdf
Web Link: URL of judgment