RAJA JAGDAMBIKA PRATAP NARAIN SINGH vs CENTRAL BOARD OF DIRECT TAXES & ORS.

The Supreme Court held that the imposition of tax on agricultural income is beyond the legislative competence of Parliament and thus a nullity. The Court dismissed the appellant's appeal under Article 226, affirming the High Court's refusal to interfere due to unexplained delay and the finality of assessment orders. The Court clarified that while illegal levies can invoke constitutional remedies, Article 226 is subject to temporal and discretionary restraints.