Home Case Index All Cases Income Tax Income Tax + SC Income Tax - 1961 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1961 (4) TMI 8 - SC - Income TaxWhether the proceedings taken against the petitioner in pursuance of the order under section 8A(2) are violative of the guarantee of equal protection of the laws under article 14 of the Constitution Held that:- The true scope and effect of the sub-section is to enforce the terms of any settlement arrived at in pursuance of sub-section (1) and to recover any sum specified in such settlement as if it were income-tax or arrear of income-tax in accordance with the provisions of sections 44 and 46 of the Indian Income-tax Act, 1922. We are unable, therefore, to accept the construction which learned counsel for the petitioner seeks to put on the sub-section. In this case everything was concluded before January 26, 1950, when the Constitution came into force, including the issuance of a notice of demand. All that remained to be done was the recovery of the amount according to the notice of demand. Therefore, the crucial question is---is the recovery procedure discriminatory in any way, having regard to the undoubted validity of the proceedings which had been taken against the petitioner before January 26, 1950 ? We are unable to answer this question in favour of the petitioner. Appeal dismissed.
|