Reviewed case brief
Tata Engineering & Locomotive Co Ltd v State of Bihar
AIR 1965 SC 40
Tata Engineering challenged the Bihar Finance Act's imposition of tax on the ground that it violated fundamental rights. The Supreme Court held that a company, being a legal person, can claim protection under Article 14 (equality) and Article 19(1)(f) and (g) (right to property and trade) of the Con
- Court
- Supreme Court of India
- Year
- 1965
- Subjects
- Company Law
- Reviewed
- 2026-06-30
Rule established
A company, being a juristic person and citizen under certain provisions, can invoke fundamental rights under Articles 14, 19(1)(f) and 19(1)(g) of the Constitution
Facts
Issues
Held
Ratio decidendi
How to use it in an exam
Editorial source
Supreme Court of India
Educational summary only. Read the reported judgment or an authorised law report before relying on the case professionally.