Supreme Court of India · 1954-10-21
DEWAN BAHADUR SETH GOPAL DAS MOHTA vs THE UNION OF INDIA AND ANOTHER.
- Citation / case number
- SC 1954/90355
- Court
- Supreme Court of India
- Petitioner
- DEWAN BAHADUR SETH GOPAL DAS MOHTA
- Respondent
- THE UNION OF INDIA AND ANOTHER.
- Bench
- MAHAJAN, MEHAR CHAND (CJ),DAS, SUDHI RANJAN,HASAN, GHULAM,BHAGWATI, NATWARLAL H.,AIYYAR, T.L. VENKATARAMA
Judgment text excerpt
The Supreme Court held that the petition under Article 32 of the Constitution was not competent as the petitioner had already entered into a mutual settlement with the Central Government under Section 8-A of the Taxation on Income (Investigation Commission) Act, 1947. The Court ruled that the recovery of tax due was based on this settlement, and Article 32 is not intended for relief against voluntary actions of a person. The Court found that the provisions of Sections 5, 6, 7, and 8 of the Act were not ultra vires as claimed by the petitioner.