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PETITIONER: LAXMANAPPA HANUMANTAPPA JAMKHANDI
Vs.
RESPONDENT: THE UNION OF INDIA AND ANOTHER.
DATE OF JUDGMENT: 21/10/1954
BENCH: MAHAJAN, MEHAR CHAND (CJ) BENCH: MAHAJAN, MEHAR CHAND (CJ) DAS, SUDHI RANJAN HASAN, GHULAM BHAGWATI, NATWARLAL H. AIYYAR, T.L. VENKATARAMA
CITATION: 1955 AIR 3 CITATOR INFO : F 1957 SC 397 (43) R 1959 SC 149 (16,30,51,52) R 1959 SC 395 (28) RF 1961 SC 65 (5,37) HO 1961 SC1457 (6) RF 1962 SC1006 (34,72,81) O 1962 SC1563 (15) R 1962 SC1621 (122,165) R 1966 SC 619 (7) R 1970 SC 470 (33) RF 1971 SC 870 (10)
ACT: Constitution of India, Arts. 31(1), 32, 265-Deprivation of property-Otherwise than by imposition or collection of tax-Right conferred by Art. 265- Whether can be enforced by Art. 32.
HEADNOTE: Held, that as there is a special provision in Art. 265 of the Constitution that no tax shall be levied or collected except by authority of law, clause (1) of Art. 31 must be regarded as concerned with deprivation of property otherwise than by the imposition or collection of tax and as the right conferred by Art. 265 is not a fundamental right conferred by Part III of the Constitution, it cannot be enforced under Art. 32. Ramjilal v. Income-tax Officer, Mohindergarh ([1951] S.C.R. 127) followed. Suraj Mal Mohta and Co. v. A. V. ...