THE PREMIER AUTOMOBILES LTD. vs S.N. SHRIVASTAVA & ANR.

The Supreme Court ruled that under Sections 160, 163, 209, and 210 of the Indian Income-tax Act, 1961, an agent of a non-resident is liable to pay advance tax on behalf of the non-resident principal. The Court held that the provisions do not violate Article 14 of the Constitution, as they impose the same duties and responsibilities on a representative assessee as if the income were received beneficially by him. The petitioner's challenge to the demand for advance tax was dismissed, affirming the liability of the agent to pay such tax.