Pradeep Kumar Biswas v. Indian Institute of Chemical Biology

5 SCC 111Reported decision2002#1228 most cited

What is Pradeep Kumar Biswas v. Indian Institute of Chemical Biology authority for?

The legal form or ostensible autonomy of an entity does not prevent it from being classified as 'State' or 'authority' under Article 12 if it functions as an instrumentality of the Government, thereby attracting constitutional accountability under Part III.

93

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2025.

Also referred to as

Pradeep Kumar Biswas v. Indian Institute of Chemical Biology · Article 12 · definition of State · instrumentality of government · Section 2(15) · Section 10(23C) · Section 11 · charitable exemption · public utility · constitutional accountability

Issues it is cited on

Judgments citing Pradeep Kumar Biswas v. Indian Institute of Chemical Biology

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