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1954 (5) TMI 1 - SC - Income Tax
Whether certain sections of the Taxation on Income (Investigation Commission) Act, 1947, i.e., Act XXX of 1947, have become void from the date of the commencement of the Constitution of India by reason of Art. 14 of the Constitution?
Held that:- Sub-s. (4) of s. 5 and the procedure prescribed by the impugned Act in so far as it affects the persons proceeded against under that sub-section being a piece of discriminatory legislation offends against the provisions of Art. 14 of the Constitution and is thus void and unenforceable. In reaching this decision, we refrain from expressing any opinion, as above pointed out on the validity of s. 5(1) of the Act or on the question whether s. 6(5) of the impugned Act offends against the provisions of Art. 20, sub-cl. (3), of the Constitution. We accordingly direct that an appropriate writ be issued against the Investigation Commission prohibiting it from taking any proceedings under the provisions of the impugned Act against the petitioner.