Supreme Court · 1954 INSC 11 · Decided 9 February 1954
The Liquidators of Pursa Limited v. Commissioner of Income-Tax, BIHAR.
- Court
- Supreme Court of India
- Citation
- 1954 INSC 11 · [1954] 1 S.C.R. 768
- Case number
- CIVIL APPEAL No. 33/1953
- Decided
- 9 February 1954
- Bench
- MEHR CHAND MAHAJAN, SUDHI RANJAN DAS, GHULAM HASAN, B. JAGANNADHADAS (4-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution; Income Tax Act
Headnote
COURT REPORTS 767 "Any law of the State enacted not more than eighteen months before the commencement of this Constitution may within three months from such com­ mencement be submitted to the President for his certification ; and thereupon, if the President by pub­ lic notification section 299 of the Government of India Act, 1935." It is not disputed that the Madras Act XXVI of 1948 does fulfil all the requirements mentioned above. Consequently, it is not possible for us to allow the ap­ pellants to raise the contentions which the learned counsel on their behalf
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)