Supreme Court · 1960 INSC 100 · Decided 4 May 1960
Kavalappara Kottarathil Kochuni and Others v. The State of Madras and Others
- Court
- Supreme Court of India
- Citation
- 1960 INSC 100 · [1960] 3 S.C.R. 887
- Case number
- WRIT PETITION (CIVIL) No. 443/1955
- Decided
- 4 May 1960
- Bench
- BHUVNESHWAR PRASAD SINHA, SYED JAFFER IMAM, A.K. SARKAR, K. SUBBA RAO, J.C. SHAH (5-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 4, 19(r)(f), 31
Headnote
SUPREME COURT REPORTS 887 against the excess dividends. In our opinion, the z960 question of modification of the language cannot arise Commissioner of in the circumstances of the case. Our reasons have .Income-tax, - been given in Civil Appeal No. 427 of 1957, decided to- Bombay day, and we need net certain class of income, and can only successfully do so, if it frames Hidayatullah J. a provision appropriate to that end. If the law fails and the tax-payer cannot be brought within its letter, no question of unjustness as such, arises. The answers given by the High Court to the two
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)