9911796707
TMI Blog1962 (11) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... . It has its registered office at Ramganjmandi in the District of Kotah. His Highness the Maharajah of Kotah who was the Sovereign Ruler of the Kotah State at the time, granted a lease in favour of the appellant to work the limestone mines in two tahsils of the Kotah State for a period of fifteen years from October 1, 1944, to September 30, 1959. The grant was in writing and clause 18 of the grant was in these terms : "In consideration of the concessions and privileges granted by the grantor, and in lieu of income-tax, super-tax and excess profits tax, the grantee covenants to pay to the grantor royalty on the stone excavated at the rate of rupee one per 100 sq. ft. subject to the minimum amount of Rs. 1,50,000 per financial year provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er section 22(2) of the Income-tax Act and asked the appellant to submit a return of its income for the assessment year 1950-51. This was objected to by the appellant and it moved the High Court of Rajasthan for a writ under article 226 of the Constitution. It was alleged that the High Court issued a writ on December 14, 1951, restraining the Union of India from taking any action whatsoever under the Indian Income-tax Act, 1922, for the period prior to April 1, 1950. The Income-tax Officer, Kotah, then demanded from the appellant a return of its income for the year 1951-52. The appellant submitted a return under protest. The Income-tax Officer then demanded from the appellant a return of its income for the year 1952-53. Thereupon the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the plaintiff company is concerned and I have given my reasons therefor. There is no decision on the point of the hon'ble High Court or the hon'ble Supreme Court. The case will be submitted to the hon'ble High Court for favour of its opinion on the point whether by virtue of the grant, exhibit A, the Indian Income-tax Act, 1922, is invalid so far as the plaintiff company is concerned during the continuance of the grant. " The case then came to the High Court of Rajasthan on the reference made by the learned District Judge of Kotah and the point submitted for the opinion of the High Court was stated in these terms : " Whether by virtue of the grant, exhibit A, the Indian Income-tax Act, 1922, is invalid so far as the plaintiff company is c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. Having thus disposed of the constitutional questions, the High Court returned the suit to the District Judge, Kotah, together with a copy of its judgment and directed the learned District Judge to dispose of the suit in conformity with that judgment. The appellant then obtained a certificate from the High Court under article 132 of the Constitution in respect of its decision on the constitutional questions and preferred the present appeal in pursuance of that certificate. It should be noticed that the appeal before us is confined to the decision of the High Court on the constitutional questions only and we are not concerned in the present appeal with the correctness or otherwise of the other findings on issues of law and fact given by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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