D. R. MADHAVAKRISHNAIAH vs THE INCOME-TAX OFFICER, BANGALORE.

The Supreme Court upheld the validity of the proviso to Section 13 of the Indian Finance Act, 1950, allowing the Income-tax Officer to assess income-tax and super-tax on income accrued prior to April 1, 1950, in Mysore. The Court ruled that Parliament had the power to legislate retrospectively concerning tax laws and that Article 277 of the Constitution does not prevent Parliament from authorizing the levy of taxes through officers appointed under the Indian Income-tax Act. The appeals challenging the jurisdiction of the Income-tax Officer were dismissed.