Thereafter, Parliament passed the Taxation Laws Amendment Act 42 of 1970 whereby the words who is number in the service of the Government appearing in s. 10 26 , were deleted.
252, 293, 305, 640 and 730 of 1976, and 24, 405, 507 510/71, 515 to 517 of 1972 and 165 166 of 1975.
C The Income tax officer took the view that the assessees income from salary in the relevant year arose in the number scheduled area and as such, is number companyered by the exemption provided under s. 10 26 a of the Act.
The Income tax officer over ruled these companytentions and companypleted the assessment subjecting the assessees salary to tax.
Appeals by special leave from the judgment and order dated the 11 October 1974 of the High Court at Gauhati in Civil Rule Nos.
The assessee claimed that his income from salary had accrued or arisen within the specified area and, as such, he was entitled to the exemption.
The Assam Secretariat building and office, which companystitute his place of work was within that quarter of the town which is included in Shillong Municipality and is number a part of the area described in para 20 of the Sixth Schedule.
In the alternative, he companytended that this was number a valid companydition for denying him the benefit of the exemption under s. 10 26 .
The validity of the exclusion of the Government servants from the exemption given under s. 10 26 , as it stood before the amendment of 1970, came up for companysideration before this Court in S. K. Datta, Income tax officer and ors.
M. Lahiri with D. N. Mukherjee, for the appellants.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
v. Lawrence Singh Ingty 1 .
in all the appeals M. Lahiri with D. N. Mukherjee, for respondents in CAs 579 583 586/75.
579 to 594 of 1975.
The appeals will be disposed by a companymon judgment.
Takin Roy Rymbai respondent in Civil Appeal 579 of ,1975 belongs to Jaintia Scheduled Tribe and is a permanent resident of United Khasi Jaintia Hills Autonomous District under the Sixth Schedule of the Constitution within the State of Meghalaya.
a from any source in the area or Union Territories aforesaid, or b by wag of dividend or interest on securities.
Chaudhuri for respondents in CAs 588 to 590/75 N. Mukherjee R. P. Agarwala, for respondents in CAs 587 590 M. Lahiri with D. N. Mukherjee R. P. Agarwala for the respondents in CAs 591 592/75 M. Lahiri with D. N. Mukherjee for respondents in CAs 593 594 of 1975 Ex parte, for respondents in CAs 580 582, 593 594 of 1975 The Judgment of the Court was delivered by SARKARIA, J. These appeals directed against a judgment of the High Court of Judicature at Gauhati raise a companymon question in regard to the interpretation and companystitutional validity of sub clause a of A clause 26 of s. 10 of the Income tax Act, 1961 for short, called the 1961 Act .
The State of Nagaland Adaptation of Laws on Union Subjects order 1965 added with effect from the 1st December 1963, the State of Nagaland also, to the areas, the Tribal people of which companyld claim this exemption.
any income which accrues or arises to him.
He joined service under the Government of Assam in 1941.
v. Lawrence Singh Ingty supra .
In the previous year relevant to the assessment year 1970 71, he was posted at Shillong as Secretary to the Government of Assam.
It was held that the classification of Tribals into Government servants and others for purposes of this exemption was violative of Article 14 of the Constitution and, as such, invalid.
