Supreme Court · 2002 INSC 257 · Decided 3 May 2002
Assistant Director of Inspection Investigation v. KUM. A.B. Shanthi
- Court
- Supreme Court of India
- Citation
- 2002 INSC 257 · [2002] 3 S.C.R. 764
- Case number
- CRIMINAL APPEAL No. 601/1992
- Decided
- 3 May 2002
- Bench
- R.P. SETHI, K.G. BALAKRISHNAN (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Criminal
- Acts & sections cited
- Constitution Article 14; Income Tax Act
Headnote
Income Tax Act, I 96 I: Sections 269 SS and 27 I D-Prescribed mode of taking or accepting C loan and penalty in violation thereof-Ascertained in respect of borrower and not the /ender-Whether discriminatory-Held provisions are not discriminatory, draconian or exproprietory-Hence constitutionally entry 82 in List I of Seventh Schedule-Legislative competence challenged-Plea that enactment is on the subject outside scope of Income Tax Act-Held, since law relating to tax can be enacted under Schedule 7, List I, Entry 82, it is within ihe competence of Parliament and the same is not
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