Supreme Court · 1951 INSC 1 · Decided 12 January 1951
Ramjilal v. Income-Tax Officer, Mohindargarh
- Court
- Supreme Court of India
- Citation
- 1951 INSC 1 · [1951] 1 S.C.R. 128
- Case number
- WRIT TO PETITION (CIVIL)... No. 135/1950
- Decided
- 12 January 1951
- Bench
- HARILAL JEKISUNDAS KANIA, M. PATANJALI SASTRI, BIJAN KUMAR MUKHERJEA, SUDHI RANJAN DAS, SIR SYED FAZL ALI (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 31(1), 32, 265; Income Tax Act
Headnote
INCOME-TAX OFFICER, MOHINDARGARH [SHR1 HARILAL KANIA C.J., SAIYID FAzL. Au, PATANJALI SASTRI, MuKHERJEA and DAs JJ.J Constitution of India, Arts. 14, 31 (1), 32, 265-Patiala and East Puniab States Union General Provisions (Administration) Ordinance (XVI of 2005)-Union of States-Law Equality of law-Infringement of fundamental right-Assessment t>f income which accrued before August 20, 1948-Legality­ Fundamental right not to be deprived of property save under authority of law-Whether applies to taxation-Scope of Arts. 31 (1) and 265-Application under Art. 32 for
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