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1972 (3) TMI 25 - HC - Income TaxEstate Duty Act, 1953 - This is an application filed under article 226 of the Constitution of India for the issue of a writ to declare the provisions of section 34(1)(b) and (1)(c) of the Estate Duty Act, 1953, as ultra vires and unconstitutional. It is also prayed that the respondents should be restrained from enforcing these provisions in respect of the estate of the petitioner's father - It is true that the constitutional validity could not have been questioned before the authorities under the Act, but, nothing could have been lost if the petitioner had waited till he exhausted all the remedies and then come to this court. In any case, since we have held that the provisions of the Act are not unconstitutional, we would reject the writ petition - Petition dismissed
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