Pradeep Kumar Biswas v. Indian Institute of Chemical Biology

5 SCC 111Reported decision2002#1212 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 366,470 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

Sections most often in play

Section 10(46)Section 11Section 11(1)(a)Section 11(2)Section 13(8)Section 2(15)Section 289

Issues it is cited on

section 4(3)section 205section 10(23c)(iv)section 36(1)(v)advancement of general public utilitysection 52proviso to section 2(15)mlisection 10(23c)put to usesection 2(15)section 40a(3)

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

M/S Milan Minerals Pvt Ltd vs. The State of Karnataka

WP/863/2009HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

M/S Kariganur Mineral Mining Industry vs. State of Karnataka

WP/15991/2010HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

M/S.V S Lad & Sons vs. State of Karnataka

WP/17002/2010HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

Smt K M Parvathamma vs. State of Karnataka

WP/16144/2010HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

M/S.Hind Traders vs. The State of Karnataka

WP/31185/2008HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

Sri H G Rangangoud vs. State of Karnataka

WP/17001/2010HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

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

WP/31149/2008HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

M/S Kanhaiyalal Dudheria vs. State of Karnataka

WP/31233/2008HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

M/S Lakshminarayana Mining Company vs. State of Karnataka

WP/15431/2010HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

M/S Garudadhri Impex Pvt. Ltd vs. State of Karnataka

WP/39190/2010HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

M/S Canara Minerals Private Limited vs. State of Karnataka

WP/13803/2008HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

Bellary Mining Corporation Ltd vs. State of Karnataka

WP/60230/2009HC Karnataka03 Dec 2015

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

…ession “owned” or “controlled” found in Section 98-A of the Act has been interpreted in several judgments and recently by a Seven Judge Bench of the Hon’ble Supreme Court in Pradeep Kumar Biswas vs. Indian Institute of Chemical Biology and others [(2002) 5 SCC 111], which is applicable in the instant case, although that judgment was rendered in the context of Article 12 of Indian Constitution. -: 239 :- Petitioners’ counsel submitted in unison that writ petitions may be allowed. (10) POINTS FOR CONSIDERATION:…

ACIT, Bangalore vs. M/S Menzies Aviation Bobba (Bangalore) Private Limited, Bangalore

In the result, Revenue’s appeal is dismissed

ITA 1160/BANG/2012[2009-10]Status: DisposedITAT Bangalore05 Oct 2015AY 2009-10

Bench: : Smt. P. Madhavi Devi & Shri Jason P.Boazassessment Year: 2009-10 Acit, Circle 12(1) Vs. M/S.Menzies Aviation Bobba Bangalore. (Bangalore) Pvt. Ltd. Bangalore. Pan: Aaecm6862D (Appellant) (Respondent) M.P.No.19/Bang/2014 Arising Out Of Ita No.1160/Bang/2012 - Assessment Year 2009-10 M/S.Menzies Aviation Acit, Circle 12(1) Bobba (Bangalore) Pvt. Vs. Bangalore. Ltd. Bangalore. Pan: Aaecm6862D (Appellant) (Respondent) For Revenue : Mr. Farahat Hussain Qureshi For Assessee : Mr. V. Srinivasan Date Of Hearing : 24.06.2015 Date Of Pronouncement : 05.10.2015 Order Per Smt. P. Madhavi Devi, J.M. This Appeal By The Revenue Is Against The Order Of The Cit(A)-Iii, Bangalore, Dated 11.06.2012 For The Assessment Year 2009-2010. 2

For Appellant: Mr. V. SrinivasanFor Respondent: Mr. Farahat Hussain Qureshi
Section 80I

…EKHI vs. UNION OF INDIA & 21 ITA.No.1160/Bang/2012 M/s. Menzies Aviation Bobba (Bangalore), P. Ltd., Bangalore. ANR. And the seven Judges Constitutional Bench decision in PRADEEP KUMAR BISWAS vs. INDIAN INSTITUTE OF CHEMICAL BIOLOGY & ORS. Reported in (2002) 5 SCC 111 and other decisions of the Apex Court reported in 1952 SC 1621 @ 1678 para 152 (1963) 1 SCR 773 UJJAM BAI vs. STATE OF UTTAR PRADESH, 1967 (3) SCR 377 in the case of RAJASTHAN STATE ELECTRICITY BOAD vs. MOHAN LAL 1979 (3) SCC 489 in the case of RAMANA DAYARAM SHETTY vs. INTERNATIONAL AIRPORT AUTHORITY OF INDIA & ORS. In support of his legal submiss…