Supreme Court · 1950 INSC 35 · Decided 4 December 1950
The State of Tripura v. The Province of East Bengal Union of India
- Court
- Supreme Court of India
- Citation
- 1950 INSC 35 · [1951] 1 S.C.R. 1
- Case number
- CIVIL APPEAL No. 4/1949
- Decided
- 4 December 1950
- Bench
- HARILAL JEKISUNDAS KANIA, M. PATANJALI SASTRI, BIJAN KUMAR MUKHERJEA, SIR SYED FAZL ALI, N. CHANDRASEKHARA AIYAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Income Tax Act Section 65
Headnote
Supreme Court Reports VOL. II - 1951 THE STATE OF TRIPURA v • THE PROVINCE OF EAST BENGAL UNION OF INDIA-INTERVENER [SHRI HARILAL KANIA C.J., SAIYID FAZL ALI, PATANJALI SASTRI, MuKHERJEA AND CHANDRASH'llKHARA AIYAR JJ.) Indian Independence Act, 1947, s. 9-Indian Independence '\"(Legal Income-tax Act, 1944-Suit for declaration of invali­ dity of Act and injunction restraining Income-tax Officer from pro­ ceeding with assessment-prtition of India pending suit-Pro-· perty falling within Province of East Bengal-/urisdiction of court in West Bengal to proceed
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