Supreme Court · 1963 INSC 245 · Decided 6 December 1963
Sultan Brothers (P) LTD. v. Commissioner of Income-Tax
- Court
- Supreme Court of India
- Citation
- 1963 INSC 245 · [1964] 5 S.C.R. 807
- Case number
- CIVIL APPEAL No. 63/1961
- Decided
- 6 December 1963
- Bench
- BHUVNESHWAR PRASAD SINHA, A.K. SARKAR, M. HIDAYATULLAH, K.C. DAS GUPTA, N. RAJAGOPALA AYYANGAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 9
Headnote
. SUPREME COURT REPORTS 807 to see' that the fence which under the Act it was his 1963 duty to see was kept in position all along had not -'.-. been . removed. It seems to us clear that if it was State 0! Gujarat his duty to exercise due diligence for the purpose in a . . V• •• had removed it. If it were not so, the intention of the Act to give protection to workmen would be wholly defeated.· · For these. reasons we are unable to agree with th~ view of the High Court or the learned trial magisttate. Accordingly we allow the appeal and set aside the
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