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The State Of West Bengal vs Anwar Ali Sarkar on 11 January, 1952

record. The court will certainly not be powerless to strike down the abuse of power in appropriate cases and the assessee will not be without redress. The observations of Fazl Ali, J., in The State of West Bengal v. Anwar Ali Sarkar, (supra), at pages 309-310 that the authority will say " I am not to blame as I am acting under the Act " will not necessarily save the order from being challenged because even though the authority purported to act under the Act its action will be subject to scrutiny in the manner indicated above and will be liable to be set aside if it was found to be mala fide or discriminatory qua the assessee.
Supreme Court of India Cites 47 - Cited by 600 - Full Document

Bidi Supply Co vs The Union Of India And Others on 20 March, 1956

The very same question as regards the unconstitutionality of s. 5(7A) of the Act had come up for decision before this Court in Bidi Supply Co. v. The Union of India (supra). The case of the assessee there had been transferred by the Central Board of Revenue under s. 5(7A) of the get from the Income-tax Officer, District 111, Calcutta, to the Income- tax Officer, Special Circle, Ranchi. The -order was an omnibus wholesale order of transfer expressed in general terms without any reference to any particular case and with- out any limitation as to time and was challenged as void on the ground that s. 5(7A) under which it had been passed was unconstitutional. This Court, by a majority judgment, after discussing the general principles underlying Art. 14, did not adjudicate upon that question, observing at p. 276:
Supreme Court of India Cites 24 - Cited by 158 - Full Document
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