Kewal Krishan Puri v. State of Punjab

1 SCC 416Reported decision1980#1041 most cited

What is Kewal Krishan Puri v. State of Punjab authority for?

The case lays down principles for distinguishing between a tax and a fee, examining the nature of the impost and whether it involves an element of quid pro quo for specific services rendered.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2013 to 2021.

Also referred to as

Kewal Krishan Puri v. State of Punjab · (1980) 1 SCC 416 · distinction between tax and fee · constitutional law · fiscal legislation · legislative competence · quid pro quo · nature of impost · taxing power · fee definition

Judgments citing Kewal Krishan Puri v. State of Punjab

SRI. SHIVALINGAIAH vs. THE STATE OF KARNATAKA

WP/52084/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

SAPTHAGIRI BUILDERS & DEVELOPERS vs. THE STATE OF KARNATAKA

WP/15/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

SRI. AL MUTHAIAH vs. THE STATE OF KARNATAKA

WP/17048/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

M/S FOUNTAIN REAL ESTATES AND DEVELOPERS vs. THE STATE OF KARNATAKA

WP/24906/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

M/S ESTEEM ICON vs. THE STATE OF KARNATAKA

WP/9581/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

OMAR FAROOK vs. STATE OF KARNATAKA

WP/41409/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

M/S SOBHA LIMITED vs. STATE OF KARNATAKA

WP/13495/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

TRANQUIL REALTY PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/8984/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

M/S SOBHA HIGHRISE VENTURES PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/28990/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

PURAVANKARA LIMITED vs. STATE OF KARNATAKA

WP/57893/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

SRI R SHANKARAPPA vs. THE STATE OF KARNATAKA

WP/17262/2018HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

M/S.SOBHA LIMITED vs. STATE OF KARNATAKA

WP/55945/2015HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

SOBHA LIMITED vs. STATE OF KARNATAKA

WP/10164/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

M/S BHARTIYA CITY DEVELOPERS PRIVATE LIMITED vs. STATE OF KARNATAKA

WP/7538/2016HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

SRI KRISHANAMA RAJU vs. THE STATE OF KARNATAKA

WP/59/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

SRI M MUNISWAMY vs. THE STATE OF KARNATAKA

WP/30168/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

SIPANI PROPERTIES PVT LTD vs. STATE OF KARNATAKA

WP/23888/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

SMT. VIMALAMMA vs. THE STATE OF KARNATAKA

WP/27756/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

M/S SHUBHACHANDI GRIHA NIRMAN PVT. LTD., vs. THE STATE OF KARNATAKA

WP/29271/2019HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

M/S R.K. SURAKSHA PROPERTIES vs. STATE OF KARNATAKA

WP/7949/2020HC Karnataka04 Aug 2021

Bench: The Hon'Ble Mr. Justice M. Nagaprasanna

…gir-Rampur Coal Co. Ltd. v. State of Orissa, AIR 1961 SC 459] , Corpn. of Calcutta v. Liberty Cinema [Corpn. of Calcutta v. Liberty Cinema, AIR 1965 SC 1107] , Kewal Krishan Puri v. State of Punjab [Kewal Krishan Puri v. State of Punjab, (1980) 1 SCC 416] , Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd. [Krishi Upaj Mandi Samiti v. Orient Paper and Industries Ltd., (1995) 1 SCC 655] , State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal [State of Gujarat v. Akhil Gujarat Pravasi V.S. Mahamandal, (2004) 5 SCC 155] and State of W.B. v. Kesoram Industries Ltd. [St…

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