Supreme Court of India · 1960-09-21
SRI SUDHANSU SHEKHAR SINGH DEO vs THE STATE OF ORISSA AND ANOTHER
- Citation / case number
- SC 1958/31
- Court
- Supreme Court of India
- Petitioner
- SRI SUDHANSU SHEKHAR SINGH DEO
- Respondent
- THE STATE OF ORISSA AND ANOTHER
- Author
- DAS, S.K.,HIDAYATULLAH, M.,GUPTA, K.C. DAS,SHAHC.,AYYANGAR, N. RAJAGOPALA
- Bench
- DAS, S.K.,HIDAYATULLAH, M.,GUPTA, K.C. DAS,SHAH, J.C.,AYYANGAR, N. RAJAGOPALA
Judgment text excerpt
The Supreme Court held that the amendment to Section 2(1) of the Orissa Agricultural Income-tax Act, 1947, which deleted the reference to Rulers of Indian States, did not exempt the appellant from taxation as it was not intended to exclude them from liability. The Court clarified that the privileges guaranteed under Articles 4 and 5 of the merger agreement were personal and did not extend to private property. Furthermore, the claim of immunity from taxation based on the merger agreement was deemed non-justiciable.