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1950 (12) TMI 1 - SC - Income TaxWhether the attack on the legislation on the ground of the denial of equal protection of law cannot succeed? Whether there was a transfer of any "liability" by the Order as contemplated in Article 12(2)? Held that:- The Province of East Bengal having succeeded to the liability to which the Province of Bengal was subject immediately before the appointed day, the former Province is to be deemed to be substituted for the other Province as a party to the suit and the suit must accordingly continue in the Court of the Subordinate Judge at Alipore, which has jurisdiction to proceed with it under Article 4 of the Indian Independence (Legal Proceedings) Order, 1947. In this view it is unnecessary to consider the question of submission to jurisdiction urged in the alternative by the appellant. In the result the appeal is allowed, the order of the Court below is set aside and the suit now pending in the Court of the Subordinate Judge at Alipore will be heard and determined by it.
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