Supreme Court · 1962 INSC 192 · Decided 3 May 1962
The National Steel Works LTD. v. Commissioner of Income-Tax, Bombay
- Court
- Supreme Court of India
- Citation
- 1962 INSC 192 · [1963] 2 S.C.R. 937
- Case number
- CIVIL APPEAL No. 544/1961
- Decided
- 3 May 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
SUPREME COURT REPOR'l'S 93'1 had become futile. I, therefore, hold that the Regula­ tions in so far as they purport to· regulate the mines situate in West Bengal have not been validly made under the Act inasmuch as a. condition pre­ cedent imposed. by s. 59. of the Act on the the criminal case launched against the petitioners. The petitioners will have their costs. · ' "' BY ComtT : In view of the majority opinion of the Court the Writ Petition fails and is dis­ missed. THE NATIONAL STEEL WlJRKS LTD. . v. COMMISSIONER OF INCOME-TAX, BOMBAY (S. K.
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