https://www.taxtmi.com/caselaws?id=273572 For territorial jurisdiction under Section 20 CPC, the test is whether the defendant carries on business at the forum, and that expression is not confined to private persons. The Supreme Court noted that Articles 298 and 19(6) recognise business activity by the Union and the States, so the character of the activity, not the identity of the actor, is decisive. Running railways is a commercial activity capable of being carried on by private persons and does not cease to be business merely because the Union conducts it. Profit motive is not essential for this purpose, and the railway headquarters therefore supported territorial jurisdiction. en-us Tue, 07 May 1963 00:00:00 +0530 Tue, 03 Jul 2018 14:41:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=273572 For territorial jurisdiction under Section 20 CPC, the test is whether the defendant carries on business at the forum, and that expression is not confined to private persons. The Supreme Court noted that Articles 298 and 19(6) recognise business activity by the Union and the States, so the character of the activity, not the identity of the actor, is decisive. Running railways is a commercial activity capable of being carried on by private persons and does not cease to be business merely because the Union conducts it. Profit motive is not essential for this purpose, and the railway headquarters therefore supported territorial jurisdiction. Case-Laws Indian Laws Tue, 07 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=273572