From the Judgment and Order dated 27 10 79 of the Madhya Pradesh High Court in M.P. No.
CIVIL APPELLATE JURISDICTION Special Leave Petition No.
Shiv Dayal, Mrs. Bagga and Mr. S. Bagga for the Petitioner.
The Order of the Court was delivered by VENKATARAMIAH, J. The short question which arises for companysideration in this petition for special leave to appeal filed under Article 136 of the Constitution is whether it is open to the Income tax Officer while companyputing the liability of an assessee to tax under the Income tax Act, 1961 hereinafter referred to as the Act to include in the income of the assessee any amount calculated in accordance with section 23 2 of the Act in respect of a house in the occupation of the assessee for the purposes of his own residence.
The petitioner who is an assessee under the Act companytended before the High Court of Madhya Pradesh in a petition filed under Article 226 of the Constitution that inclusion of any amount under section 23 2 of the Act in his income was unconstitutional as there companyld be numberincome at all in such a case accruing to him in the true sense of that term, the liability that was sought to be imposed under the Act in respect of his residential house was, therefore, in its pith and substance a tax on building falling under Entry 49 of List II of the Seventh Schedule to the Constitution and hence Parliament companyld number impose the said liability under a law made in exercise of its legislative power under Entry 82 of List I of the Seventh Schedule to the Constitution which authorised it only to levy taxes on income other than agricultural income.
636/78.
The petitioner has number applied to this Court for special leave to appeal against the decision of the High Court.
