Reviewed case brief
Bhagwan Dass Jain v Union of India
AIR 1981 SC 1364
AIR 1981 SC 1364 · Supreme Court of India
- Court
- Supreme Court of India
- Year
- 1981
- Subjects
- Law of Taxation
- Reviewed
- 2026-08-02
Rule established
The power to tax is subject to constitutional limitations; a tax must be authorized by law and cannot be levied arbitrarily.
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
AIR 1981 SC 1364
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.