Supreme Court of India · 1965-12-15
KARIMTHARUVI TEA ESTATE LTD. vs STATE OF KERALA
- Citation / case number
- SC 1964/90322
- Court
- Supreme Court of India
- Petitioner
- KARIMTHARUVI TEA ESTATE LTD.
- Respondent
- STATE OF KERALA
- Bench
- GAJENDRAGADKAR, P.B. (CJ),WANCHOO, K.N.,HIDAYATULLAH, M.,RAMASWAMI, V.,SATYANARAYANARAJU, P.
Judgment text excerpt
The Supreme Court held that the Kerala Surcharge on Taxes Act, 1957, which came into force on September 1, 1957, does not apply to the assessment year 1957-58 as it was not in effect on April 1, 1957. The Court established that the surcharge could not be levied retrospectively, affirming the Appellate Tribunal's decision and reversing the High Court's ruling. Consequently, the appeal was allowed, and the imposition of the surcharge was set aside.