Supreme Court of India · 1954-10-21
LAXMANAPPA HANUMANTAPPA JAMKHANDI vs THE UNION OF INDIA AND ANOTHER.
- Citation / case number
- SC 1954/90356
- Court
- Supreme Court of India
- Petitioner
- LAXMANAPPA HANUMANTAPPA JAMKHANDI
- 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 Article 265 of the Constitution, which mandates that no tax shall be levied or collected except by authority of law, is a special provision that does not confer a fundamental right enforceable under Article 32. The Court clarified that Article 31(1) pertains to deprivation of property outside the context of taxation. The judgment followed the precedent set in Ramjilal v. Income-tax Officer, Mohindergarh, and referred to Suraj Mal Mohta and Co. v. A. V. Visvanatha Sastri.