Supreme Court · 1954 INSC 94 · Decided 18 October 1954
The Chamber of Commerce, Hapur, and Three Others v. The State of Uttar Pradesh and Two OTHERS.
- Court
- Supreme Court of India
- Citation
- 1954 INSC 94 · [1955] 1 S.C.R. 838
- Case number
- CIVIL APPEAL No. 309/1953
- Decided
- 18 October 1954
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, NATWARLAL HARILAL BHAGWATI, B. JAGANNADHADAS (5-judge bench)
- Case type
- Civil
- Acts & sections cited
- Constitution Article 839, 19(l)(g), 32; Companies Act
Headnote
: . "SUPREME COURT REPORTS [1955) in England ~an argument which· we have already ·discarded. The argument founded on an assumed ]tl avinchandt'a legislative practice being thus out of the way, there can Mafatla_l v. be no difficulty in applying its natural and grammatical Iegislativ"e head conferring legislative power. ' For reasons stated above we are of opinion that Act XXII of 1947 which amended the Indian Income-tax , I I954. October I8.· . Act by enlarging the definition of the term income in section 2(6-0) and introducing a new head of income
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