Supreme Court · 1978 INSC 164 · Decided 12 September 1978
Mahant Sri Srinivas Ramnuj Das, Mahant of Emar Math, Puri v. The Agricultural Income Tax Officer, Puri & ANR.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 164 · [1979] 1 S.C.R. 656
- Case number
- CIVIL APPEAL No. 1770/1972
- Decided
- 12 September 1978
- Bench
- P.N. BHAGWATI, V.D. TULZAPURKAR, R.S. PATHAK (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 226, 227; Income Tax Act Section 8(1)
Headnote
SRI SRINIV AS RAMNUJ DAS, MAHANT OF EMAR MATH, PURI v. THE AGRICULTURAL INCOME TAX OFFICER, PURI & ANR. September 12, 1978 [P. N. BHAGWATI, V. D. TULZAPURKAR AND R. S. PATHAK, JJ.J Orissa Agricultural Income Tax Act, 1947, S. 8(1), whether .'>uflers fro1n the vice of discrimination Being a trustee, the appellant has been assessed in the status of an "individual" under the Orissa Agricultural Income Tax .i-\ct. 1947 for the assessment years 1948-49 to 1967-68 in respe;;t of the income derived fron1 agricultural lands owned by the trust. These assess~ ments were made
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