Supreme Court · 1964 INSC 51 · Decided 3 March 1964
Matiullah Sheikh v. The State of West Bengal
- Court
- Supreme Court of India
- Citation
- 1964 INSC 51 · [1964] 6 S.C.R. 978
- Case number
- CRIMINAL APPEAL No. 111/1961
- Decided
- 3 March 1964
- Bench
- K. SUBBA RAO, K.C. DAS GUPTA, RAGHUBAR DAYAL (3-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
- Acts & sections cited
- IPC Section 34, 449, 307; Constitution
Headnote
(1964] JGM trades, callings or employments shall be invalid c. RaJagopalacllari on the ground that it relates to a tax on income." CorpoT~inn of Thi~ section would assist the respondent only if tax imposed J.ladrtU were one on a profession, trade, calliµg, or employment and in mean that the State might levy a tax on income and call it "profession tax". This is sufficient to dispose of a similar argument as regards the scope of the amended Entry 46 in the Provincial Legislature List (List II) to which we have advened earlier. The appeal accordingly succeeds
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)