M. Ct. Muthiah and 2 ors. Vs. the Commissioner of Income-tax, Madras and anr. - Court Judgment |
| SooperKanoon Citation | sooperkanoon.com/639500 |
| Subject | Constitution |
| Court | Supreme Court of India |
| Decided On | Dec-20-1955 |
| Judge | S.R. Das, Acting C.J.,; Vivjan Bose,; Bhagwati,; Jagannath Das and; B.P. Sinha, |
| Reported in | AIR1956SC269; [1956]29ITR390(SC); [1955]2SCR1247 |
| Acts | Constitution of India - Article 14; ; Taxation on Income Investigation Commission Act, 1947 - Sections 5(1); ;Indian Penal Code (IPC), 1860 - Sections 193, 196 and 228 |
| Appellant | M. Ct. Muthiah and 2 ors. |
| Respondent | The Commissioner of Income-tax, Madras and anr. |
Excerpt:
the court ruled that section 5(1) of the taxation on income (investigation commission) act, 1947 was ultra vires the constitution of india, as the same was discriminatory and violative of fundamental rights guaranteed by article 14 of the constitution because of two amendments made in section 34 of the indian income-tax act, 1922, by the income-tax and business profits tax (amendment) act, 1948 and later by the indian income-tax act, 1954 - indian penal code, 1890 section 300: [dr.arijit pasayat & mukundakam sharma,jj] murder all eye-witnesses deposed that accused hit deceased on left side of head with stone and he rolled down there were at least five injuries on head, which can be related to assault by stone and more particularly fatal injury viz. fracture in left temporal region -.....order59. by the court : in accordance with the judgment of the majority the petition is allowed and it is ordered that a writ of certiorari do issue quashing the report of the income-tax investigation commission dated the 26th august, 1952 and the assessment orders of the income-tax officer for the year 1940-41, 1941-42 and 1943-44 to 1948-49, and that a writ of prohibition do issue against the respondents restraining them from implementing the findings of the investigation commission with regard to the year 1942-43. the respondents do pay the petitioners' costs of their petition.
Judgment:ORDER
59. BY THE COURT : In accordance with the Judgment of the majority the petition is allowed and it is ordered that a writ of certiorari do issue quashing the report of the Income-tax Investigation Commission dated the 26th August, 1952 and the assessment orders of the Income-tax Officer for the year 1940-41, 1941-42 and 1943-44 to 1948-49, and that a writ of prohibition do issue against the respondents restraining them from implementing the findings of the Investigation Commission with regard to the year 1942-43. The respondents do pay the petitioners' costs of their petition.