D.r.madhavakrishnaiah v. The Income-Tax Officer, Bangalore

s:c.R. SUPREME COURT REPORTS D. · R. MAD HA V AKRISHNAIAH THE INCOME-TAX OFFICER, BANGALORE. f PATANJALI SASTRI C.J., MEHR CHAND MAHAJAN, s. R. DAS, GHULAM HASAN and J AGANN AD HAD AS JJ.] FJl)(;nce Act (XXV of 1950), s. 13, proviso--Validity thcreof-Constitution of Indian, Art. 277. The assessee challenge<l the jurisdiction of the Income-tax Officer, Special Survey Circle, Bangalore, to assess income-tax and Super-tax on his inco1ne accruing prior to April I, 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 power 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 retros-pective 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 act in the S,t.1te of Mysore : Held, (repelling the contentions) (i) that the Parliament had such power vide the judgment delivered in Case No. 296 of 1951, (ii) that while Art. 277 authorises the continued levy of taxes lawfully levied by the Government of the State before the commencement of the Constitution and their application to the same purposes as before, even after the Constitution came into force, there is nothing in the article to warrant any implication that such taxes should continue to be levied,. assessed and collected by the same State authorities as before the Constitution and there is nothing in Art. 277 to preclude Parliament making a law providing for -the levy and collection of income-tax and super-tax under the Mysore Act through authorities appointed under the Indian In-come-tax Act. CIVIL APPELLATE Juruso1CT10N : Civil Appeals Nos. 209 and 210 of 1953. Appeals by special leave against the Judgment and Orders dated 4th April, 1953, of the High Court of Judicature of Mysore at Bangalore (Medapa C. J· and Vasudevamurthy J.) in Civil Petitions Nos. 20 and 21. of 1953. 5--94 S. C. lndia/59 Dec. IG 1953 1953 D.R. A1adhava-krishnaiah v. The income-tax Officer, Bangalore. Palanjali Sajtri C.J. 538 SUPREME COURT REPORTS [1954] M. Ramaswamy, Senior Advocate, (B. Neelakanta, with him) for the appellant. M. C. Setalvad, Attorney-General for India, (Porus A. Mehta, with him) for the respondent. 1953. December 16. The Judgment of the Court was delivered by PATANJALI SASTRJ C. J.-These two connected appeals arise out of applications made to the High Court of Judicature at Bangalore under Art. 226 of the Constitution challenging the jurisdiction of the Income-tax Officer, Special Survey Circle, Bangalore, to assess the appellant to income-tax and super-tax on his income accruing prior to April 1, 1950, in the State of Mysore and praying for the issue of appropriate writs in that behalf. The applications were dismissed by the court and leave to appeal having been refused, the appellant has brought these appeals by special leave of this court. It is a matter of admission that the officer making the ossessments was an officer appointed under the Indian Income-tax Act, 1922, and that in making such assessments he was applying the income-tax law in force in the State of Mysore down to the end of the year of account 1948-49. The officer was exer~ising jurisdiction in the State by virtue of the proviso to section 13 of the Indian Finance Act, 1950, which reads as follows ;- 538 1954(1) 537- 541 1 1954(1) 537-541 2 1954(1) 537- 541 3 1954(1) 537-541 4 1954(1) 537- 541 5 **==> picture [98 x 100] intentionally omitted <==** **==> picture [419 x 49] intentionally omitted <==** **==> picture [434 x 293] intentionally omitted <==** **==> picture [434 x 204] intentionally omitted <==** **==> picture [434 x 110] intentionally omitted <==** **==> picture [360 x 54] intentionally omitted <==** **==> picture [434 x 114] intentionally omitted <==** **==> picture [434 x 51] intentionally omitted <==** **==> picture [437 x 117] intentionally omitted <==** **==> picture [434 x 205] intentionally omitted <==** **==> picture [434 x 86] intentionally omitted <==** **==> picture [434 x 53] intentionally omitted <==** **==> picture [434 x 177] intentionally omitted <==** **==> picture [434 x 442] intentionally omitted <==** **==> picture [435 x 468] intentionally omitted <==** **==> picture [201 x 51] intentionally omitted <==** 1953 CUM BCT CT CHIAS WACAT WM WSSATT ASH IQA CIssly BAA BST, SH22-SA OAC VACA WOME, OCT UG, sacs Olfaca CVA BAM JQCAA HU, A ATTIaldd GAS, <I, CPANG, SS, Ne 4d Sasa AICI Os) NG I ld BCA CTY BSACAUCHBICA WIATATING F2CHT WUCAA Gey SIH Alowd WA PA WER Wl NS ACH CY 4B AATTA CHICA BBCA CHICA PPO, POMP, VS AyWMS CHICA CAPITA WPT SISO, DOM Taga a Cfaflo wracadWAcy YS A So BMIecwosd CAWPICAH PROCS CATANIA ACA Ae UM CHICA AY BTSCY 42 LACAN DAT WPF wntarsts, SOP Wega a wmiets, oH Icy cays