1997 INSC 0897
SUPREME COURT OF INDIA

Koluthara Exports Ltd.

Vs.
State of Kerala

C.A.No.12788 of 1996

                         (M.M.Punchhi, C.J., K.T.Thomas and S.Rajendra Babu JJ.)

24.03.1998

ORDER

1. The High Court in its order under appeal has relied on Gasket Radiators (P) Ltd. v. ESI Corpn.,:
(1985)ILLJ506SC wherein a concept of impost in the form of compulsory contribution has been
given birth to and whether such birth should further multiply, is a question touching the
interpretation of the Constitution. We, therefore, refer this matter to the Constitution Bench of five
Hon'ble Judges in order to test the correctness or otherwise of the Gasket case,: (1985)ILLJ506SC .

Court Masters.