Appeal from the judgment and order dated October 12, 1961 of the Bombay High Court in Misc.
N. Sachthey, for the appellants.
V. Viswanatha Sastri, N. D. Karkhanis, R. H. Dhebar and R .
The respondents then filed a petition in the High Court of Bombay under Art.
With certificate granted by the High Court, this appeal has been preferred.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
By letter dated November 19, 1959, the Expenditure tax Officer rejected the companytention raised by the respondents.
841 of 1964.
Application No.
P. Malhotra, J. B. Dadachanji, for the respondents.
A. Palkhivala, 0.
The Expenditure tax Officer issued a numberice under S. 13 2 of the Expenditure tax Act, 1947, requiring the respondents to furnish a return of the expenditure incurred by Mahendrasinghji for the period between April 1, 1957 to August 17, 1957.
The respondents submitted that the Act did number apply to Mahendrasinghji because he had died before the date on which the Act came into force, and on that account the respondents as executors of his will were number liable to submit the return demanded.
His Highness Mahendrasinghji, Ruler of Morvi died on August 17, 1957, having made a will appointing the respondents to this appeal as executors of his estate.
379 of 1959.
The Act provides for levy of tax on expenditure at the rate or rates specified in the Schedule to the Act, for every financial year companymencing on and from the first day of April, 1958, in respect of the expenditure incurred by any individual or Hindu undivided family in the previous year.
The Judgment of the Court was delivered by Shah, J. The Expenditure tax Act 29 of 1957 which received the assent of the President on September 17, 1957, was brought into force on April 1, 1958.
