Supreme Court · 1964 INSC 41 · Decided 20 February 1964
Hukumchand Mills LID. v. The State of Madhya Bharat and Another
- Court
- Supreme Court of India
- Citation
- 1964 INSC 41 · [1964] 6 S.C.R. 857
- Case number
- CIVIL APPEAL No. 316/1962
- Decided
- 20 February 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14; Income Tax Act
Headnote
SUPREME COURT REPORTS 857 possession, showing a rational relation between the differ- 1964 1ential treatment and the classification and has also not State of Madlqfi, placed any material before the Court throwing light on the Pradult v. question whether the continuance of the tax was justified : manner in which the trial of the petition has proceeded. We would in the circumstances not be justified in dismissing the peti· tion on a technical view of the burden of proof. , We think that this is a case in which the iparties should be given an opportunity to plead their respective
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