Supreme Court · 1960 INSC 159 · Decided 21 September 1960
Sri Sudhansu Shekhar Singh Deo v. The State of Orissa and Another
- Court
- Supreme Court of India
- Citation
- 1960 INSC 159 · [1961] 1 S.C.R. 779
- Case number
- CIVIL APPEAL No. 307/1958
- Decided
- 21 September 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; Income Tax Act
Headnote
SUPREME COURT REPORTS 77(;1 SRI SUDHANSU SHEKHAR SINGH DEO v. THE STATE OF ORISSA. AND ANOTHER (S. K. DAS, M. HIDAYATULLAH, K. c. DAS GUPTA J.C. SHAH a.nd N. RAJAGOPALA AYYANGAR, JJ.) Agricultural Income Tax-Ex-Ruler of Indian State-Exemp­ tion from taxation-Claim based on agreement. of December 15, 1947, the Ruler of the erstwhile State of Sonepur, the appellant, executed a merger agreement whereby the Government of India acquired full sovereign rights over the territory of the State, but ownership and full enjoyment of pri­ vate properties belonging to the appellant and
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