Supreme Court · 1960 INSC 137 · Decided 31 August 1960
Rajputana Mining Agencies LTD. v. Union of India and ANOTHER.
- Court
- Supreme Court of India
- Citation
- 1960 INSC 137 · [1961] 1 S.C.R. 453
- Case number
- CIVIL APPEAL No. 26/1956
- Decided
- 31 August 1960
- Bench
- S.K. DAS, M. HIDAYATULLAH, K.C. DAS GUPTA, J.C. SHAH, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226; Income Tax Act Section 14(2)(c)
Headnote
SUPREME COURT REPORTS 453 RAJPUTANA MINING AGENCIES LTD. v. UNION OF INDIA AND ANOTHER. (S. K. DAS, M. HIDAYATULLAH, K. c. DAS GUPTA, J. c. SHAH AND N. RAJAGOPALA AYYANGAR, JJ.) Income Tax-Applicability of enactment to Part B States­ Indian Income-tax Act, z922 (.Z:I of z922), as amended by States of Rajasthan in 1949· The United ·states of Rajasthan became State of Rajasthan, a Part B State. The Indian Finance Act, 1950, made the Indian Income-tax Act, 1922, applicable to Part B States with effect from April ·1, 1950, whereupon Rajasthan became a taxable
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)