Court : Guwahati
Decided on : Jan-23-1959
Sarjoo Prosad, C.J. 1. The common question, which we have to decide in these applications is about the constitutional validity of the Assam Fixation of Ceiling on Land Holdings Act, 1956 (Assam Act I of 1957), which came into force on 15-2-1938 and received the assent of the President on 7-12-1956. 2. The attack on the legislation is directed on various grounds. It is urged : that the impugned Act is not within the legislative competence of the State Legislature, as it is not covered by any of the items in either the State or the Concurrent Legislative list given in the Constitution of India; that it purports to acquire private property of individuals without any public purpose and without providing for adequate payment of compensation and puts a limitation on the right to acquire, hold or dispose of property and is, therefore, hit by Articles 19 and 31 of the Constitution; that the provisions in regard to payment of compensation are merely illusory and the legislation is a colourab...
Tag this Judgment!Court : Guwahati
Decided on : Mar-18-1959
MEHROTRA, J. - This is an application under article 226 of the Constitution of India praying for - (a) a writ of mandamus calling upon the respondents to withdraw, cancel or forbear from giving effect to the notices issued against the applicant under section 46 (5A) of the Income-tax Act; (b) a writ of certiorari calling upon the respondents to send for the records of the case and the proceedings be thereafter quashed; (c) a writ of prohibition calling upon the respondents to cancel or to forbear from giving effect to or in any way taking any steps in respect of the notices issued under section 46 (5A) of the Income-tax Act.The petitioner carries on business and is regularly assessed to income-tax under the Income-tax Act, hereinafter called the Act. Under section 5 (4) of this Taxation on Income (Investigation Commissioner) Act, 1947, the case of the petitioner was referred to the Income-tax Investigation Commission. An application was then made under section 8A of the said Income-ta...
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