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1961 (3) TMI 8 - SC - Income TaxLegality of the imposition of surcharge imposed on the income of the assessees under the Finance Acts of 1942, 1943, 1944 and 1945 challenged Held that:- the definition in the General Clauses Act the term " Central Government " did not only denote the Governor-General or the Governor-General in Council as the case may be but also included for certain purposes the Provincial Governments acting within the scope of the authority given to them under section 124(1) of the Government of India Act, 1935. This argument, in our opinion, is wholly fallacious. Under section 124(4) of the Government of India Act, 1935, where powers and duties are conferred by section 124 upon a Province or a Federated State there shall be paid by the Federation to the Province or the Federated State such sum as may be agreed. Hence by the definitions given in the General Clauses Act no different concept of the words " purposes of the Central Government " was intended from what was intended by the use of the words " Federal purposes " in section 138(1)(b) of the Government of India Act, 1935. Appeal dismissed.
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