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PETITIONER: D. R. MADHAVAKRISHNAIAH
Vs.
RESPONDENT: THE INCOME-TAX OFFICER, BANGALORE.
DATE OF JUDGMENT: 16/12/1953
BENCH: SASTRI, M. PATANJALI (CJ) BENCH: SASTRI, M. PATANJALI (CJ) MAHAJAN, MEHR CHAND DAS, SUDHI RANJAN HASAN, GHULAM JAGANNADHADAS, B.
CITATION: 1954 AIR 163 1954 SCR 537 CITATOR INFO : R 1957 SC 692 (5)
ACT: Finance Act (XXV of 1950), s. 13, proviso-Validity thereof--Constitution of India, Art. 277.
HEADNOTE: The assessee challenged the jurisdiction of the Income-tax Officer, Special Survey Circle, Bangalore, to assess income- tax and super-tax on his income accruing prior to April 1, 1950, in the State of Mysore, on the ground that the proviso to s. 13 of -the Indian Finance Act, 1950, by virtue of which he was exercising his power was ultra vires and void as the Parliament had no pow-or to make a law authorising any officer appointed under the Indian Income-tax Act to levy tax under the Mysore law prior to the Constitution. It was contended (i) that on general constitutional principles the Union Parliament had no power to make a law having retrospective effect with reference to pre- Constitution period, (ii) that the Parliament was also prohibited by Art. 277 from making a law authorising such officers as in the present case to mot in the State of Mysore: Held, (repelling the contentions) (i) t...