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1 - 10 of 20 (0.36 seconds)Section 5 in Taxation On Income (Investigation Commission) Act, 1947 [Entire Act]
Article 14 in Constitution of India [Constitution]
The Income Tax Act, 1961
Suraj Mall Mohta And Co vs A. V. Visvanatha Sastri And Another on 28 May, 1954
The result of this decision was that the
Commission was restrained from dealing with Mohta's case.
The provisions of section 5(1)
792
of the Act were also attacked in that case as contravening
article 14 of the Constitution, but the Court refrained from
expressing any opinion about their constitutionality as that
question had no relevancy then. The consequence of that
decision was that a certain provision of Act XXX of 1947 was
declared void and unenforceable to the extent of its
repugnancy to the provisions of Part III of the Constitution
under article 13(1) thereof Its validity however during the
pre-Constitution period was beyond question.