Supreme Court · 1962 INSC 105 · Decided 26 March 1962
State of Uttar Pradesh v. DR. Vijay Anand Maharaj
- Court
- Supreme Court of India
- Citation
- 1962 INSC 105 · [1963] 1 S.C.R. 1
- Case number
- CIVIL APPEAL No. 25/1961
- Decided
- 26 March 1962
- Bench
- T.L. VENKATARAMA AIYYAR, BHUVNESHWAR PRASAD SINHA, K. SUBBA RAO, N. RAJAGOPALA AYYANGAR, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- CPC; Constitution Article 226; Income Tax Act
Headnote
},.., 1\• j THE SUP.REME COURT REP-ORTS STATE OF UTTAR PRADESH v. DR. VIJAY ANAND MAHARAJ (B. P. SINHA, C.J., K. SUBBA RA.o,. N. RAJAGOPA.LA AYYANGAR, J. R. MunHOLKAR, and T. L. VENKATA.RAMA AIYAR, JJ.) Agricultural I ncome•ta::c-Review of proceedings-Pro­ ceedings, ~f include writ cl. 10-0onatitution of India, Art. 226. The respondent, who owned agricultural properties in the different districts of Uttar Pradesh, was .assessed to agri· cultural income tax by the Additional Collector of Banaras. On challenge by way of a petition under Art. 226 of the Constitution,
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