Supreme Court · 1960 INSC 125 · Decided 17 August 1960
M/S. Zoraster and CO. v. The Commissioner of Income Tax, Delhi, Ajmer, Rajasthan and Madhya Bharat (Now) Madhya Pradesh
- Court
- Supreme Court of India
- Citation
- 1960 INSC 125 · [1961] 1 S.C.R. 210
- Case number
- CIVIL APPEAL No. 30/1958
- Decided
- 17 August 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, J.C. SHAH (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 66(1), 66(4)
Headnote
COURT REPORTS [Hl61] '960 standard to satisfy the test of" active member". The burden which lies upon the petitio1wr who impoaches A M;ad 1 " 1 ""Ghai dh the validity of the classification to show that it 111a11a a cui t • • . v. violates tho guarantee of Rao J b. bl ur k 1 August 17. · is ar 1trary or·unn•asOIHL e. n e must ma e it c ear that this finding must be confined only to tho validity of the impugned uotification dated August 31, 1956. The petition accordingly fails and is di"sruissed with costs. Petition dismissed.
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