TMI Blog1954 (10) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... entitled to no relief under the provisions of Article 32 of the Constitution. Petition dismissed. - W.P.(C) 492 OF 1954 - - - Dated:- 21-10-1954 - Judge(s) : GHULAM HASAN., MEHR CHAND MAHAJAN., N. H. BHAGWATI., S. R. DAS., T. L. VENKATARAMA AYYAR JUDGMENT The Judgment of the Court was delivered by MEHR CHAND MAHAJAN, C.J.--This is a petition under Article 32 of the Constitution of India for the enforcement of fundamental rights under Articles 31(1) and 19(1)(f) of the Constitution and for the issue of writs in the nature of mandamus and/or certiorari and for suitable directions restraining the respondents from interfering with the petitioner's properties in violation of his fundamental rights. The petition arises in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the other four references related to the brothers individually. As a result of the proceedings before the Investigation Commission, the Commission made a report to the Central Government on the 26th of September, 1952, estimating the amount of escaped income at Rs. 16,79,203 between the years 1940-41 and 1948-49. In pursuance of this report the Central Government passed an order under Section 8(2) of the Taxation on Income (Investigation Commission) Act directing that the assessment proceedings be taken under the Indian Income-tax Act and Excess Profits Tax Act, 1940, as well as under the Business Profits Tax Act, 1947, against Messrs. Jamkhandi Bros. as an association of persons with a view to assess or reassess the income that had escap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after the coming into force of the Constitution were illegal as being in contravention of Articles 14 and 20(3) of the Constitution and that in view of the decision of this Court in Suraj Mal Mohta's case proceedings under the Taxation on Income (Investigation Commission) Act, 1947, were discriminatory and that the references made by the Central Government under Section 5(1) are not based on a proper classification. It was prayed that this Court may be pleased to issue a writ in the nature of mandamus and/or certiorari or such other directions as may be appropriate to quash the assessment orders made in pursuance of the order of the Central Government under Section 8(2) of the Taxation on Income (Investigation Commission) Act, 1947, and to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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