Supreme Court · 1967 INSC 135 · Decided 2 May 1967
G. Ekambarappa & ORS. v. Excess Profits Tax Officer, Bellary
- Court
- Supreme Court of India
- Citation
- 1967 INSC 135 · [1967] 3 S.C.R. 864
- Case number
- CIVIL APPEAL No. 185/1966
- Decided
- 2 May 1967
- Bench
- J.C. SHAH, S.M. SIKRI, V. RAMASWAMI (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Aclap1<1tio11 of Laws, Order (No. 3) dated December 31, 1956- Excess Profits Tax Act, 1940 made i11app/lcable to all areas forming part of a Part B State immediately before November I, 1956-IVhetlier tunounts to 'repeal' of Act in respect of such area-General Clauses Acl. s. 6 1vhether i11cluded i11 Part B State Immediately before NO\·ember I, 1956-Notice under E.tcess Profits Tax Act, s. IS Issued in 1960 ln respect of business carried on in sahl district in 1943-44-Terms of s. 6(e) General Clauses Acl whether satisfied-Liability 10 tax ll'hetlier .arises at eud of
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)