The Constitution of India then came into force on January 26, 1950.
Appeal against the Judgment and Order dated the 16th January, 1951, of the High Court of Judicature for the State of Rajasthan at Jodhpur Nawal Kishore and Kanwar Lal Bapna JJ.
C. Chatterjee, Senior Advocate G. L. Agarwal, with him for the respondent.
CIVIL APPELLATE JURISDICTION Case No.
C. Setalvad, Attorney General for India G. N. Joshi, with him for the appellant.
In July, 1949, however, the.
Indian States Finances Enquiry Committee appointed by the Government of India submitted their report recommending, among other things, the financial integration of the acceding States and the imposition of the Indian income tax in their territories as from the first day of April, 1950.
The Judgment of the Court was delivered by PATANJALI SASTRI C. J. This is an appeal from an order of the High Court of Rajasthan directing by writ issued under article 226 of the Constitution that the Union of India, appellant herein, should number levy income tax on the income of the respondent accruing, arising or received in Rajasthan excluding the area of the former companyenanting State of Bundi prior to April 1, 1950.
296 of 1951.
Thereupon the respondent presented the petition, out of which this appeal arises, on August 23, 1950, invoking the, jurisdiction of the High Court under article 226 of the Constitution for the issue of a writ of mandamus or certiorari or other appropriate writdirecting the appellant number to take a any action under the Indian Income tax Act, 1922, hereinafter referred to as the Indian Act as amended by the Indian Finance Act, 1950, for the assessment or levy of income tax on the income which accrued or arose to the respondent or was received by him prior to April 1, 1950, on the ground that such income was number liable to be charged under the provisions of any law validly in force in Rajasthan.
December 16.
The petition was heard by a Division Bench of the High Court Nawal Kishore and Kanwarlal Bapna JJ.
15 of 1950.
in D. B. Civil Miscellaneous Case No.
This limitation on the power of the Dominion Legislature thus imposed by agreement between the two States was given effect to as a companystitutional limitation by section 101 of the Government of India Act, 1935, as adapted by the Governor General in August, 1949, in exercise of the powers companyferred on him by the Indian Independence Act, 1947.
In May, 1950, the respondent was required to file a return of his income for the previous year, that is the year ending March 31, 1950, for assessment to income tax, and subsequently was also asked to produce the relevant account books before the Income tax Officer, Jodhpur, on August 11, 1950.
who accepted the petition and issued a writ as already stated, overruling sundry preliminary objections to which numberreference need be made as they have number been raised by the appellant before us.
The respondent resides and carries on business in the District of Jodhpur in Rajasthan which is one of the States specified in Part B of the First Schedule to the Constitution hereinafter referred to as Part B States .
Meanwhile the framing of the Constitution of India by the Constituent Assembly, which also included duly appointed representatives of the acceding States, was Hearing companypletion, and in November, 1949, the Rajpramukh, in exercise of his powers as the duly companystituted head of the State, issued a Proclamation whereby he declared and directed that the Constitution of India shortly to be adopted by the Constituent Assembly of India shall be the Constitution for the Rajasthan State as for the other parts of India, and shall be enforced as such in accordance with the tenor of its provisions and that the provisions of the said Constitution shall, as from the date of its companymencement, supersede and abrogate all other companystitutional provisions inconsistent therewith which are at present in force in this State.
