Supreme Court of India · 1964-02-20
HUKUMCHAND MILLS LTD. vs THE STATE OF MADHYA BHARAT AND ANOTHER
- Citation / case number
- SC 1962/109
- Court
- Supreme Court of India
- Petitioner
- HUKUMCHAND MILLS LTD.
- Respondent
- THE STATE OF MADHYA BHARAT AND ANOTHER
- Bench
- GAJENDRAGADKAR, P.B. (CJ),WANCHOO, K.N.,GUPTA, K.C. DAS,SHAH, J.C.,AYYANGAR, N. RAJAGOPALA
Judgment text excerpt
The Supreme Court upheld the validity of assessments made under the Indore Industrial Tax Rules, 1927, despite challenges on the grounds of invalid amendments and retroactive effects. The Court ruled that the amendments made on December 28, 1949, were justified under Act 1 of 1948, and the Madhya Bharat Taxes on Income (Validation) Act, 1954, validated the assessments made prior to the repeal of the Tax Rules. The Court found no violation of Article 14 of the Constitution, affirming the High Court's dismissal of the writ petition.