1968 (6) TMI 61

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..... 57-58 and 1958-59. As regards the first year, it is not in dispute that in tax revision cases which came up to this Court, the assessees did not succeed. The orders of this Court in those cases are conclusive. It follows, the assessees who are the petitioners, will not be entitled to relief now in respect of the assessment year 1957-58. As for the assessment year 1958-59, reliance is placed on K .....

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..... , if the single points of charge do not synchronize, i.e., the one contemplated by the Central Act and the other provided in the State Act are not identical, no charge will be attracted and that this will be the case even after the amendment by Act 31 of 1958. The result is, these writ petitions are allowed but only in respect of the assessment year 1958-59. No costs. C.M.Ps. Nos. 16364, 16366 and .....

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