Supreme Court · 1962 INSC 307 · Decided 1 November 1962
Travancore Rubber & Tea CO. LTD. & ANR. v. State of Kerala & ANR.
- Court
- Supreme Court of India
- Citation
- 1962 INSC 307 · [1963] SUPP. 1 S.C.R. 836
- Case number
- WRIT PETITION (CIVIL) No. 237/1961
- Decided
- 1 November 1962
- Bench
- S.K. DAS, J.L. KAPUR, A.K. SARKAR, M. HIDAYATULLAH, RAGHUBAR DAYAL (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 32; Income Tax Act
Headnote
Tea Estates Ltd., Kottayam v. State of Kera/a ~aghubar Doyal, J. 196~ Novemb1r, 1. 836 SUPREME COURT REPORTS [19fi3]SUPP. Agricultural Income-tax Act added by the Amend­ ment Act does not cover the expenses incurred in the upkeep or maintenance of immature tea plants from which no and the Income-tax Rules. We order that a writ be issued to the respondents restraining them, their agents and servants from enforcing or acting upon the provisions of Explantation 2 to s. 5 of the Agricultural Income­ tax Act against the Karimtharuvi Tea Estate Ltd., Kottayam, viz.,
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