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PETITIONER: M/S. DALMIA DADRI CEMENT CO. LTD.
Vs.
RESPONDENT: THE COMMISSIONER OF INCOME-TAX(and connected petition)
DATE OF JUDGMENT: 28/04/1958
BENCH: AIYYAR, T.L. VENKATARAMA BENCH: AIYYAR, T.L. VENKATARAMA BOSE, VIVIAN DAS, SUDHI RANJAN (CJ) DAS, S.K. GAJENDRAGADKAR, P.B.
CITATION: 1958 AIR 816 1959 SCR 729
ACT: Act of State-Covenant between States for merger-Rights of subjects of the Covenanting States-Enforcement in municipal courts of the New State-Income-tax-Concessional rates granted by the Covenanting State-Whether binding on the New State.
HEADNOTE: The appellant company which was incorporated in 1938 in the erstwhile State of Jind obtained certain concessions from the Ruler of the State under an agreement dated April 1, 1938, -which, inter alia, provided that the State was to be allotted certain shares in the company without any payment and as regards income-tax the company was to be assessed at concessional rates. On May 5, 1948, the Ruler of jind along with the Rulers of seven other States entered into a Covenant for the merger of their territories into one State, Article VI of the Covenant provided, inter alia, that the Ruler of the Covenanting State shall make over the administration of his State to the Rajpramukh of the new State and that all duties and obligations of the Ruler of the ...