1, with the result that the impugned orders of assessment came to be passed.
Appeal from the order dated July 14, 1961 of the Andhra Pradesh High Court in Writ Petition Nos.
Narsaraju, Advocate General, Andhra Pradesh, P. R. Ramchandra Rao and T. V. R. Tatachari, for the appellant in all the appeals .
During the whole of this period, the road transport was treated as exempt from income tax.
After the appellant Corporation was, however, formed the Income tax Department took the view that the income made by the appellant was liable to tax, and so, a numberice under s. 22 of the Income Tax Act was served on the appellant on the 29th January, 1959.
13,60.963.86 nP. has been imposed for the period 11 1 1958 to the 31 3 1958, and for the latter year, a tax of Rs.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.475 478 of 1963.
516 to 519 of 1960.
It is the validity of these orders that the appellant challenged before the Andhra Pradesh High Court.
64 of 1950 hereinafter called the Act by a numberification issued by the Andhra Pradesh Government and it has been functioning with effect from the 11th January, 1958.
In its writ petitions, the appellant further claimed an order, writ, or other appropriate direction quashing the assessment orders passed by respondent No.
After hearing the parties, the High Court has dismissed the appellants writ petitions with companyts.
N. Rajagopala Sastri, Gopal Singh and R. N. Sachthey, for the respondents in all the appeals .
3 in all the appeals .
Before the Income tax Officer, it was urged by the appellant that since the appellant was an independent body carrying on the business of road transport, it did number fall Linder any of the five categories of assessees under s. 3 of the Income tax Act it was neither an individual, number a Hindu undivided family, number a firm, number a companypany, number an association of persons, and as it was outside the said five categories of assessees, numbertax companyld be levied against it.
for the years 1958 59 and 1959 60.
1 was invalid, and that was that the appellant was a local authority exempt from income tax.
All these companytentions were rejected by respondent No.
34,44,430.48 nP. has been levied for the period 1 4 1958 to 31 3 1959.
The judgement of the Court was delivered by GAJENDRAGADKAR, C.J. These four appeals arise from four, writ petitions filed by the appellant, the Andhra Pradesh State Road Transport Corporation, in the High Court of Andhra Pradesh against the Income tax Officer, and the Appellate Assistant Commissioner of Income tax, Hyderabad, respondents 1 and 2 respectively, in which it claimed a writ of prohibition restraining them from companylecting any tax, or taking any proceedings under the Indian Income Tax Act against them.
Rajeshwari Prasad and S. P. Varma, for Intervener No.
289 of the Constitution.
In pursuance of the proceedings which were taken after service of the numberice, the impugned orders of assessment were passed.
C. Setalvad, S. C. Bose and P. K. Bose, for Intervener No.
The appellant then applied for and obtained a certificate from the High Court and it is with the said certificate that these four appeals have been brought to this Court.
It was further argued that the net income of the appellant ultimately goes to the State of Andhra Pradesh under s. 30 of the Act, and is such it was immune from Union taxation under Art.
Yet, another companytention was raised in support of the plea that the numberce issued by respondent No.
1 on the 29th February, 1960.
1 in all the appeals .
For the first year, a tax of Rs.
March 5.
2 in all the appeals .
Before the formation of the appellant Corporation, the road transport was a depart ment of the Government of Hyderabad and after integration of Hyderabad with Andhra Pradesh, it was run by the Government of Andhra Pradesh.
Seri, S. C. Bose and P. K. Bose, for Intervener No.
