THE COMMISSIONER OF INCOME-TAX vs THE PATIALA CEMENT CO. LTD.

The Supreme Court ruled that the Patiala Income-tax Act governed the assessment years 1948-49 and 1949-50, as the Indian Income-tax Act, 1922, was only applicable to Part B States from April 1, 1950, under Section 13 of the Finance Act, 1950. Consequently, no appeal was competent against the Income-tax Officer's orders under the Patiala Act, as it did not provide for such an appeal. The court followed precedents set in The Union of India v. Madan Gopal Kabra and D. R. Madhavakyishnaiah v. The Income Tax Officer.