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1958 (4) TMI 5 - SC - Income TaxWhether exhibit VIII fulfilled the requirements of section 44 of the Cochin Act and section 47 of the Travancore Act? Held that:- Having regard to these considerations, we find no difficulty in holding that a reassessment proceeding under section 44, Cochin Act, or section 47, Travancore Act, is a proceeding which comes under cl. (e) of the recommendations of the Committee, and must be disposed of under the pre-existing State law. Section 13(1) of the Finance Act, 1950, gives effect to that recommendation. There is, therefore, nothing in the recommendations which would restrict the meaning of the expression " levy, assessment and collection of income-tax " in section 13(1) of the Finance Act ; nor do they bring section 13(1) into conflict with articles 278 and 295 of the Constitution. The Travancore-Cochin appeals (Civil Appeals 143 to 145 of 1954) are dismissed There is, indeed, a distinction between an original or normal assessment under section 23 and a re-assessment under section 34 ; but we have shown that the word "assessment" has been used in more than one sense in income-tax law, and so far as section 13(1) of the Finance Act, 1950, is concerned, there is no doubt that the expression "levy, assessment and collection of income-tax" has been used in a comprehensive sense so as to include the whole procedure for imposing liability upon the taxpayer. The Mysore appeals (Civil Appeals 27 to 30 of 1956 and Civil Appeals 161 to 164 of 1956) are allowed
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