Supreme Court · 1962 INSC 245 · Decided 29 August 1962
Khandige Sham Bhat and Others v. The Agricultural Income Tax Officer
- Court
- Supreme Court of India
- Citation
- 1962 INSC 245 · [1963] 3 S.C.R. 809
- Case number
- WRIT PETITION (CIVIL) No. 103/1961
- Decided
- 29 August 1962
- Bench
- BHUVNESHWAR PRASAD SINHA, K. SUBBA RAO, J.C. SHAH, N. RAJAGOPALA AYYANGAR, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 2A, 14; Income Tax Act
Headnote
SUPREME COURT REPORTS "'1 KHANDIGE SHAM BHAT AND OTHERS v. THE AGRICULTURAL INCOME TAX OFFICER (B. P. SINHA, 0. J., K. SuBBA RAo, J; C. SHAH, N. RAJAGOPALA AYYANGAR and J. R. MUDHOLKAR, JJ.) Agricultural Income ta.t: - Temporary amendment of enactment consequent on reorganisation of by Kerala Act 11 of 1959, s.2A - Constitution of Jnaia, Art 14. This petition challenged the constitutional validity of s. 2A of the Kerala Agricultural Income Tax Act, 1950 as amended by Kerala Act 11 of 1959, under which the peti­ tion er was assessed to agricultural income tax, on the
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