Supreme Court · 1961 INSC 196 · Decided 28 April 1961

The General Manager, Southern Railway v. Rangachari

Court
Supreme Court of India
Citation
1961 INSC 196 · [1962] 2 S.C.R. 586
Case number
CIVIL APPEAL No. 341/1960
Decided
28 April 1961
Bench
P.B. GAJENDRAGADKAR, A.K. SARKAR, K.N. WANCHOO, K.C. DAS GUPTA, N. RAJAGOPALA AYYANGAR (5-judge bench)
Outcome
Appeal(s) allowed
Case type
Civil
Acts & sections cited
Constitution Article 16(4), 335, 16(1), 16(2), 15(1)

Headnote

Orihes (P.) Ltd. v. State of Madras S. f(, Das j. 196c April z8. 586 SUPREME COURT REPORTS [1962] he may turn it over again and again till he finally hands it to Government. There is thus nothing ano­ ma.lous in the law treating it as part of the amount on which tax must be paid by him. This were striking out into something quite unknown aud unheard of before. The only question which has been raised in these appeals is regarding the validity of the impugned Act. That question having been decided against the appellants, the appeals fail and are dismissed with costs. One hearing

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