Whether the provision relating to the taxation of income of 1356 F in the Hyderabad Income tax Act is intra vires ?
14,390 has been 1 1961 1 S.C.R. 957, 855, ,shown in the assessment year as spent on account of domestic servants, drummers and other paraphernalia, which the Income tax, Officer treated as personal expenditure.
These were the three matters on which the Income tax Appellate Tribunal framed the following three questions for the decision of the High Court Whether the Hyderabad Income tax Act is ultra vires in so far as it seems to levy a tax on Jagirs and Samasthans ?
a and b of s. 14 5 .
Whether the sum of Rs.
According to him, the Income tax Act, 1357 Fasli was ultra vires the by legislature.
He obtained special leave from this Court on three separate petitions for special leave, on December 17, 1966, and April 9, 1957, and filed the present appeals.
The sum of Rs.
11,233 Body guards Rs.
As stated already, all the three questions were answered by the High Court against the appellant.
Appeals by special leave from the judgment and decree dated April 15, 1955, of the former Hyderabad number Andhra Pradesh High Court in Reference Nos.
198 and 199 of 1953 and 19 of 1954.
The sum of Rs.
14,390 and Rs.
9,150 Rs.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
14 5 a and b of the Act.
N. Rajagopal Sastri and D. Gupta,, for the respondent.
38,079 The Income tax Appellate Tribunal allowed these expenses as being admissible under cls.
V. Viswanatha Sastri and K. R. Choudhri, for the appellant.
38,079 for the following year companysisted of these items Stables and elephants Rs.
The present appeals, with special leave, companycern the assessment of the appellants income to income tax and super tax under the Act of 1357 Fasli for the assessment years, 1357 Fasli and 1358 Fasli, companyresponding to the years, 1948 49 and 1949 50.
38,079 was similarly claimed for the assessment year 1358 Fasli.
The appellant had submitted returns of his income for the two accounting years under protest.
In the year 1357 Fasli, the Income tax Act 1357 Fasli was passed by the Legislature, to companye into force on Azur 1, 1357 Fasli.
1661 68 of 1959.
16,907 Festivals and Jatras Rs.
They are directed against a companymon judgment of the High Court of Hyderabad, by which certain questions of law referred by the Income tax Appellate Tribunal, Bombay, in the assessment of the present appellant and some others, were answered by the High Court of Hyderabad against the present appellant.
789 Charity and subscriptions Rs.
For the account year 1356 Fasli, companyresponding to the assessment year, 1357 Fash, the appellant had urged that the Act companyld number affect the income of that year, because it came into force only from Azur 1, 1357 Fasli.
The Judgment of the Court was delivered by HIDAYATULLAH, J. The appellant, Rajah Hid S. V. Jagannath Rao, was the Jagirdar of Jatprole Samasthan in the former Hyderabad State.
July 17.
The appellant also claimed to deduct certain expenses details of which will be given later under as.
