This companytention was number accepted by the High Court which dismissed the petition under Art.
This Court in an appeal by the Department against the decision of the High Court of Rajasthan, which had accepted the companytention, held that the tax was leviable.
Appeal by Special Leave from the Judgment and Order dated the 22nd April, 1954, of the Rajasthan High Court in Writ Petition No.
N. Rajagopal Sastri and D. Gupta, for the respondents.
C. Chatterjee, J. B. Dadachanji and M. S. K. Aiyangar, for the appellants.
226 of the Constitution to restrain the taxing authorities from claiming tax for the period prior to April 1, 1950, companytending that inasmuch as Rajasthan was number a taxable territory before April 1, 1950, numbertax for a period prior to that date companyld be demanded.
One Madan Gopal Kabra move the High Court under Art.
The Judgment of the Court was delivered by HIDAYATULLAH J. This is an appeal with the special leave of this Court against the judgment of the High Court of Rajasthan dated April 22, 1954.
Rajasthan then became, from April 1, 1950, a taxable territory.
August 31.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
226 of the Constitution.
The appellant claimed exemption under s. 14 2 c of the Indian Income tax Act, 1922, as it stood before the amendment in 1953, companytending that the exemption stood good even after the amendment.
26 of 1956.
The appellant is a private limited Company, which was incorporated in 1945 in the former Kotah State.
Prior to the integration of Kotah State into the United State of Rajasthan in 1949, there was numberincome tax law in force in Kotah State.
This claim was rejected by the High Court, which was moved under Art.
The income tax authorities sought to tax its profits and income for the assessment year 1950 51 companyresponding to the previous year, 1949 50.
76 of 1951.
Hence this appeal.
It is number necessary to give the details of the decision on that occasion.
