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1 - 10 of 11 (0.88 seconds)Article 32 in Constitution of India [Constitution]
Section 13 in The Income Tax Act, 1961 [Entire Act]
Section 14 in The Income Tax Act, 1961 [Entire Act]
Section 15 in The Income Tax Act, 1961 [Entire Act]
The Income Tax Act, 1961
The Central Sales Tax Act, 1956
Kailash Nath & Anr vs State Of U.P. & Ors on 22 February, 1957
We must, therefore, follow Ramniranjan Kedia's case (A) as it has not been overruled, either expressly or by necessary implication by Kailashnath's case (B).
Romesh Thappar vs The State Of Madras on 26 May, 1950
It is by virtue therefore of the provisions in Article 32(1) that the Supreme Court intervenes whenever a case of infringement of a fundamental, right is brought before it, The case of the High Court is different as is clear from Romesh Thappar's case (C). We are, therefore, of opinion that where the vires of any taxing enactment are not challenged and the question is only a question of law, as is said to be the case here, this Court should not intervene, even though the matter relates to payment of money as tax, when alternative remedies under the enactment are open to a party.