Supreme Court · 1953 INSC 87 · Decided 16 December 1953
D.R.MADHAVAKRISHNAIAH v. The Income-Tax Officer, BANGALORE.
- Court
- Supreme Court of India
- Citation
- 1953 INSC 87 · [1954] 1 S.C.R. 537
- Case number
- CIVIL APPEAL No. 209/1953
- Decided
- 16 December 1953
- Bench
- M. PATANJALI SASTRI, MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, B. JAGANNADHADAS (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act
Headnote
SUPREME COURT REPORTS 537 D. · R. MAD HA V AKRISHNAIAH v. THE INCOME-TAX OFFICER, BANGALORE. f PATANJALI SASTRI CHAND MAHAJAN, s. R. DAS, GHULAM C.J., MEHR HASAN and J AGANN AD HAD AS JJ.] FJl)(;nce Act (XXV of 1950), s. 13, proviso--Validity thcreof­ Constitution of Indian, Art. 277. State of Mysore, on the ground that the proviso to s. 13 of the Indian Finance Act, 1950, by virtue of which he was exercising his power was ultra vires and void as the Parliament had no power to make a law authorising any officer appointed under the Indian Income-tax Act to levy tax under the
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