Supreme Court · 1965 INSC 300 · Decided 15 December 1965
Karimtharuvi Tea Estate LTD. v. State of Kerala
- Court
- Supreme Court of India
- Citation
- 1965 INSC 300 · [1966] 3 S.C.R. 93
- Case number
- CIVIL APPEAL No. 980/1964
- Decided
- 15 December 1965
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, M. HIDAYATULLAH, V. RAMASWAMI, P. SATYANARAYANA RAJU (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act
Headnote
A B c D KARIMTHARUVI TEA ESTATE LTD. v. STATE OF KERALA December 15, 1965 [P. B. GAJENDRAGADKAR, C.J., K. N. WANCHOO, M. HIDAYATULLAH, V. RAMASWAMI AND P. SATYANARAYANA RAJU, JJ.j The Kera/a Surcharge on Taxes Act ( 11 of 1957), s. 2-Wliether applicable to' the assessment year 1957-58, For the from the appellant under the provisions of the Kerala Surcharge on Taxes Act, 1957. The· appellant appealed to the Deputy Commissioner, objecting to the imposi­ tion of surcharge on the ground that the Jaw applicable to the assess­ ment for 1957-58, under the provisions of
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