Supreme Court · 1964 INSC 207 · Decided 5 October 1964

Commissioner, Quilon Municipality, Quilon, and Another v. M/S. Harrisons & Crosfield LTD.

Court: Supreme Court of India
Citation: 1964 INSC 207 · [1965] 1 S.C.R. 581
Case number: CIVIL APPEAL No. 415/1964
Decided: 5 October 1964
Bench: P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, RAGHUBAR DAYAL, J.R. MUDHOLKAR (5-judge bench)
Outcome: Dismissed
Case type: Civil
Acts & sections cited: Constitution Article 276, 3; Income Tax Act

Headnote

.. '1. ~- 581 A COMMISSIONER, QUILON MUNICIPALITY, QUILON, AND ANOTHER B c D E F G H v. M/S. HARRISONS & CROSFIELD LTD. October 5, 1964 (P. B. GAJENDRAGADKAR, C.J., K. N. WANCHOO, M. HIDAYATULLAH, RAGHUBAR DAYAL AND J. R. MuDHOLKAR JJ.) Kerala Profession Tax (Validation and Re-assessment) and amend rules under the section whether includes power to give retrospective operation to rules. The Quilon Municipality levied, in the pre-Constitution period, a pro fession tax under powers conferred by the Travancore District Municipali ties Act (Act 23 of 1116 M.E., corresponding

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