The Mysore State companytinued to be a Part B State till November 1, 1956.
For the chargeable accounting period from October 30, 1943 to April 30, 1944, the Excess Profits Tax Officer had taken steps to assess the escaped profits of the firm.
Appeal by special leave from the judgment and order dated March 20, 1962 of the Mysore High Court in Writ Petition No.
the territory of former British India.
Order, 1956 dated December 31, 1956.
Section 1 2 of the Act as adapted read as follows It extends to the whole of India except the territories which immediately before the 1st November, 1956 were companyprised in part B state.
The appellants had prayed therein for the grant of writ for quashing a. numberice dated January 16, 1960 issued by the respondent under s. 15 of the Excess Profits Tax Act, 1940 Act XV of 1940 , hereinafter called the Act, calling upon the appellants to submit a return of the standard profits and the profits actually made during the chargeable accounting period from October 30, 1943 to October 30, 1944 on the ground that the profits had been under assessed.
The Act extended, when first promulgated, to.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Thimmappa, one of the partners, died on April 13, 1955.
109 of 1960.
He issued the necessary numberices to G. Padmanabhan and G. Ekambarappa as the partners of the dissolved firm.
K. Sen, R. Ganapathy Iyer and R. Gopalakrishnan, for the appellants.
185 of 1966.
Narsaraju, T. A. Ramachandran and R. N. Sachthey, for the respondent.
On the date of companymencement of the business the part ners were G. Thimmappa, G. Ekambarappa, and G. Padmanabhan, each of the partners representing their respective joint families.
The Judgment of the Court was delivered by Ramaswami, J. This appeal is brought, by special leave, from the judgement of the Mysore High Court dated March 20, 1962 dismissing writ petition No.
109 of 1960.
The appellants carried on a business companystituting themselves into a partnership called Guduthur Thimmappa Brothers in 1934.
The present Bellary district was a part of the old Madras State which was a Part A State under the Constitution of India till its merger with the Mysore State on October 1, 1953 which was a Part B State.
The business of the firm was in Bellary town and the partners of the firm were residents of Bellary town during the period the firm was carrying on business.
The, firm was dissolved on October 16, 1944.
After the formation of new States in pursuance of the States Reorgani sation Act, 1956 Act 37 of 1956 , sub s. 2 of s. 1 of the Act was adapted by the President by Adaptation of Laws No.
After the Constitution came into force, s. 1 2 of the Act was adapted so as to extend the operation of the Act to the whole of India except Part B States by the Adaptation of Laws Order, 1950.
He also issued numberice to G. M. Prabhu and G. Lakshmidevamma as the representatives of G. Thimmappa.
