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PETITIONER: THE INCOME-TAX OFFICER, BANGALORE
Vs.
RESPONDENT: K. N. GURUSWAMY
DATE OF JUDGMENT: 28/04/1958
BENCH: DAS, S.K. BENCH: DAS, S.K. BOSE, VIVIAN DAS, SUDHI RANJAN (CJ) AIYYAR, T.L. VENKATARAMA SARKAR, A.K.
CITATION: 1958 AIR 808 1959 SCR 785
ACT: Income Tax-Re-assessment-Taxable Area in Mysore within the jurisdiction of Governor-General in Council, retroceded in 1947 Constitutional changes resulting in Mysore becoming a Part B State -Financial agreement between the President of India and the Raj-Pramukh--Income-tax law applicable to Retroceded Area before and after the Retrocession-Re- assessment Proceedings for period Prior to 1949--Validity-Mysore Income-tax Act, 1923 (Mysore V of 1923),s. 34 Mysore Income-tax and Excess Profits Tax (Application to the Retroceded Area) (Emergency) Act, 1948 (Mysore XXXI of 786 1948), ss. 3, 5 (b), 6-Retroceded Area (Application of Laws) Act, 1948 (Mysore LVII Of 1948), ss. 3, 4-Finance Act, 1950 (XXV Of 1950), s. 13 (1)--Indian lncome-tax Act, 1922 (XI Of 1922), s . 34.
HEADNOTE: The respondent was carrying on business as an excise con- tractor in the Civil and Military Station of Bangalore in the State of Mysore, called the retroceded area. The jurisdiction’ over th...