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PETITIONER: THE COMMISSIONER OF INCOME-TAX
Vs.
RESPONDENT: THE PATIALA CEMENT CO. LTD.
DATE OF JUDGMENT: 17/05/1957
BENCH: KAPUR, J.L. BENCH: KAPUR, J.L. BHAGWATI, NATWARLAL H. DAS, S.K.
CITATION: 1957 AIR 692 1957 SCR 1161
ACT: Income Tax-Patiala State Income-tax Law-Income-tax Officer’s Orders-Appealability-Assessment years 1948-49 and 1949-50- Applicability of Indian Income-tax Act to Part B States- Patiala Income-tax Act, 2001 (VIII Of 2001), S. 18(3A) (7)- Finance Act, 1950 (XXV Of 1950), s. 13-Indian Income-tax Act, 1922 (XI Of 1922), S. 2(14A).
HEADNOTE: The respondent was a company incorporated in the former Patiala State with its registered office in the territory of Pepsu, a Part B State. For the assessment years 1948-49 and 1949-50 in respect of the amounts of income-tax and super- tax which it failed to deduct from out of the remuneration paid to its managing agents, the Income-tax Officer took action under the provisions of s. 18 of the Patiala Income- tax Act. The Act did not provide for an appeal against the orders of the Income-tax Officer under that section and the question for determination was whether an appeal lay under the provisions of the Indian Income-tax Act, 1922, which was extended to all Part B States with effect from April 1, 1950, by s. 13 of the Finance Act, 1950, and S. 2(14A) of the Indian Income-tax Act, 1922: Held, t...