1
Court : Karnataka
Decided on : Feb-04-1954
Reported in : AIR1954Kant152; AIR1954Mys152
Vasudevamurthy, J.1. The above two appeals are by two brothers Khan Saheb Abdul Ghani and Khan Saheb Abdul Shacoor against a common order dated 2-12-1952 passed by the Revenue Commissioner and Custodian of Evacuee Property in Mysore in Evacuee Property Case No. 12/51-52. The two writ petitions are by the same parties and are made under Article 226 of the Constitution of India and therein they have prayed that the same order of the Custodian may be quashed by a suitable writ.2. This case has had a chequered history to which it is necessary briefly to refer. Shortly afterthe partition between what is now known as the territory of India and Pakistan, the then Government of His Highness the Maharaja of Mysore being satisfied that circumstances existed which rendered it necessary to take immediate action to provide for the administration of evacuee property in Mysore and in exercise of the powers conferred by Sub-section (1) of Section 31 of the Government of Mysore Act of 1940. enacted Act...
Tag this Judgment!Court : Karnataka
Decided on : Dec-14-1954
Reported in : AIR1955Kant49; AIR1955Mys49
Medapa, C.J. 1. The petitioners in these four petitions pray under the provisions of Article 226 of the Constitution for the issue of a writ or prohibition against the respondents from proceeding with the enquiry pursuant to the notice under Section 34, Mysore Income-tax Act or in the alternative for a writ of certiorari for quashing the said notice. 2. The impugned proceedings were initiated by the Income-tax officer, Urban Circle and by the Special Income-tax Officer, Bangalore, on 15-3-1951, 29-3-1952, 2-12-1953 and 24-2-1954 respectively for the purpose of assessing under Section 34, Mysore Income-tax Act, the escaped income of the petitioners. The petitioners contend that the Income-tax Officer had no jurisdiction or authority to start such proceedings. The argument in support of this contention is two-fold: (1) that Section 34 of the Mysore Income-tax Act stood, repealed on and from April 1, 1950 and that therefore the notice issued under that section by the Income-tax Officer af...
Tag this Judgment!Court : Karnataka
Decided on : Dec-14-1954
Reported in : [1955]27ITR549(KAR); [1955]27ITR549(Karn)
Medapa, C.J. 1. The petitioners in these four petitions pray under the provisions of article 226 of the Constitution for the issue of a writ of prohibition against the respondents from proceeding with the enquiry pursuant to the notice under section 34 of the Mysore Income-tax Act or in the alternative for a writ of certiorari for quashing the said notice. 2. The impugned proceedings were initiated by the Income-tax Officer Urban Circle, and by the Special Income-tax Officer, Bangalore, on 15th March, 1951, 29th March, 1952, 2nd December, 1953, and 24th February, 1954, respectively for the purpose of the Mysore Income-tax Act, the escaped income of the petitioners. The petitioners contend that the Income-tax Officer had no jurisdiction or authority to start such proceedings. The argument in support of this contention is two-fold : (1) that section 34 of the Mysore Income-tax Act stood repealed on and from 1st April, 1959, and that therefore the notice issued under that section by the I...
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