Supreme Court · 1967 INSC 247 · Decided 30 October 1967
T. M. Kanniyan v. Income-Tax Officer, Pondicherry and ANR.
- Court
- Supreme Court of India
- Citation
- 1967 INSC 247 · [1968] 2 S.C.R. 103
- Case number
- WRIT PETITION (CIVIL) No. 49/1967
- Decided
- 30 October 1967
- Bench
- K.N. WANCHOO, R.S. BACHAWAT, V. RAMASWAMI, G.K. MITTER, K.S. HEGDE (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 240(1), 240, 7; Income Tax Act
Headnote
E F G T. M. KANNIYAN v INCOME·TAX OFFICER, PONDICHERRY AND ANR. (With Connected Petitions) October 30, 1967 [K. N. WANCHOO, C.J., R. S. BACHAWAT, V. RAMASWAMI, G. K. MITTER AND K. S. HEGDE, JJ.) Constitution of India, Articles 240(1) and Proviso,, 246--Power of President to 111ake Act, 1897, s. 3(58)-D.efinition of "State" Including Union territories if re- p1111nant to the subject and context of Ari, 246. Parliament enacted the Pondicherry Administration Act. 1962, which provided that all laws in ·force immediately before August 19, 1962, 1when
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