Supreme Court · 1964 INSC 42 · Decided 21 February 1964
R. Abdul Quader and CO. v. Sales Tax Officer, Hyderabad
- Court
- Supreme Court of India
- Citation
- 1964 INSC 42 · [1964] 6 S.C.R. 867
- Case number
- CIVIL APPEAL No. 760/1962
- Decided
- 21 February 1964
- Bench
- P.B. GAJENDRAGADKAR, K.N. WANCHOO, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
SUPREME COURT REPORTS llllnd on a different footing from new assessments after the l9tll new law comes into force. It is true that Parliament provid- B•"'""'•' ed otherwise in this case and the Finance Act of 1950 said Milb that the old assessments would be carried on by ofd law. All that Parliament did by the Validating Act was to allow the old assessments to be made under the procedure provided under the old law and we can see no discrimination in the Validating Act on account of this fact. We are therefore of opinion that the Validating Act is not hit by
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