Jage Ram and Others v. State of Haryana and Others

1 SCC 671Reported decision1971#1751 most cited

What is Jage Ram and Others v. State of Haryana and Others authority for?

A tax collected by the state government and spent away cannot be refunded even if the tax is later found to be ultra vires.

64

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2012 to 2021.

Also referred to as

Jage Ram and Others v. State of Haryana · tax refund · spent away · afforestation · forest plantation · ultra vires · Section 98-A · utilization of collected tax

Judgments citing Jage Ram and Others v. State of Haryana and Others

Principal Commissioner of Income Tax vs. M/S Ajmer Vidyut Vitran Nigam Limited

ITA/153/2019HC Rajasthan08 Nov 2021

Bench: AKIL KURESHI,REKHA BORANA

…round that they had been adversely affected in the exercise of their rights under Article 14 and 19 of the Constitution of India. A three judge Bench of the Supreme Court, relying on the earlier judgments in Jasbhai Motibhai Desai vs. Roshan Kumar: (1976) 1 SCC 671 and Nagar Rice and Flour Mills vs. N.T. Gowda: (1970) 1 SCC 575, held that the existing tour operators lacked locus standi to question grant of permits, to the new permit holders, under the liberalized regime. While the jurisdiction of the Supreme Court, in Mithilesh Garg & others vs. Union of India & others, was invoked under Article 32…

Pr. Commissioner of Income Tax-6 vs. Menarini Raunaq Pharma Ltd

ITA/1051/2017HC Delhi11 Sept 2018

Bench: HON'BLE MR. JUSTICE SANJIV KHANNA,HON'BLE MR. JUSTICE CHANDER SHEKHAR

…l in the category of “busybody” or “meddlesome interloper”, seeking to intervene for extraneous reasons rather than to assist the Court on question/s of law. Reliance is placed on Jasbhai Motibhai Desai v. Roshan Kumar, Haji Bashir Ahmed and Others, 1976 1 SCC 671, wherein the Supreme Court has observed as under – “37. It will be seen that in the context of locus standi to apply for a writ of Digitally Signed By:ABHISHEK THAKUR Signing Date:25.08.2025 15:29:13 Signature Not Verified W.P.(C) 600/2017 & Connected Matters Page 4 of 175 certiorari, an applicant may ordinarily fall i…

Pr. Commissioner of Income Tax-6 vs. Nokia Solutions & Networks India Pvt. Ltd. (Formerly Known As, Nokia Siemens

ITA/1095/2017HC Delhi04 Dec 2017

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA

…l in the category of “busybody” or “meddlesome interloper”, seeking to intervene for extraneous reasons rather than to assist the Court on question/s of law. Reliance is placed on Jasbhai Motibhai Desai v. Roshan Kumar, Haji Bashir Ahmed and Others, 1976 1 SCC 671, wherein the Supreme Court has observed as under – “37. It will be seen that in the context of locus standi to apply for a writ of Digitally Signed By:ABHISHEK THAKUR Signing Date:25.08.2025 15:29:13 Signature Not Verified W.P.(C) 600/2017 & Connected Matters Page 4 of 175 certiorari, an applicant may ordinarily fall i…

M/S.S B Minerals vs. State of Karnataka

WP/17000/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S Kumaraswamy Mineral Exports Ltd vs. State of Karnataka

WP/15432/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S Gavisiddeswara Enterprises vs. The State of Karnataka

WP/17583/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

Smt.R.Mallamma vs. State of Karnataka

WP/31145/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

S V Srinivasulu S/O Late S.V.Chetty vs. The State of Karnataka

WP/15795/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

Sri. M.Srinivasulu vs. State of Karnataka

WP/15985/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S Mehboob Transport Company vs. State of Karnataka

WP/15954/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S. S.B Minerals vs. State of Karnataka

WP/31129/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S Gogga Gurusanthiah & Bros vs. State of Karnataka

WP/16145/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S. the Sandur Manganese & Iron Ore Ltd vs. State of Karnataka

WP/31148/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

Sri.S.A.Thawab vs. State of Karnataka

WP/10712/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S B Ashwathnarayana Singh & Co vs. State of Karnataka & Others

WP/31327/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

H N Premakumar S/O Late H.N.N. Setty vs. State of Karnataka Rep by Its Secretary

WP/6721/2009HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

Banashankari Iron Ore Mines vs. The State of Karnataka

WP/31184/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S Sandur Manganese and Iron Ore Ltd vs. State of Karnataka

WP/29222/2010HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S Kumaraswamy Mineral Exports vs. State of Karnataka

WP/31191/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

M/S Trident Minerals & Others vs. State of Karnataka

WP/30928/2008HC Karnataka03 Dec 2015

Bench: B.V.NAGARATHNA,SUBHRO KAMAL MUKHARJEE (AG.CJ)

…repel the contention of the petitioners that it is ultra vires Section 98-A of the Act. (u) In this regard, reliance was placed on Jage Ram and Others vs. State of Haryana and Others [(1971) 1 SCC 671], Rohit Pulp and Paper Mills Ltd., vs. Collector of Central Excise Baroda [(1990) 3 SCC 447], and Grasim Industries Ltd., vs. Collector of Customs, Bombay [(2002) 4 SCC 297]. (v) With regard to the demand for refund of tax paid by the petitioners, learned Additional Advocate General, submitted, that in the event petitioners succeed, there…

Jage Ram and Others v. State of Haryana and Others (1 SCC 671) — Cited in 64 Judgments | BharatTax