1953 (12) TMI 4

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..... isdiction to assess the appellant to income-tax and super-tax in respect of the income of the period prior to the commencement of the Constitution. Appeal dismissed.
Judge(s) : GHULAM HASAN., JAGANNADHADAS., MEHR CHAND MAHAJAN., PATANJALI SASTRI., S. R. DAS JUDGMENT The judgment of the Court was delivered by PATANJALI SASTRI, C.J. --- These two connected appeals arise out of applications made to the High Court of Judicature at Bangalore under Article 226 of the Constitution challenging the jurisdiction of the Income-tax Officer, Special Survey Circle, Bangalore, to assess the appellant to income-tax and super-tax on his income accruing prior to 1st April, 1950, in the State of Mysore and praying for the issue of appropriate writs i .....

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..... hority, tribunal or court shall be construed as a reference to the corresponding officer, authority, tribunal or court appointed or constituted under the said Act, and if any question arises as to who such corresponding officer, authority, tribunal or court is, the decision of the Central Government thereon shall be final :" It is contended that the proviso is ultra vires and void as the Union Parliament had no power to make a law authorising any officer or authority or tribunal or court appointed or constituted under the Indian Income-tax Act, 1922, to levy, assess and collect income-tax and super-tax under the Mysore law prior to the commencement of the Constitution of India. The contention is based on two grounds : namely, firstly, on .....

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..... ement of the Constitution until provision to the contrary is made by Parliament by law, and no such law was made by Parliament till 1st April, 1950, when the Indian Finance Act, 1950, was enacted, it followed by necessary implication, that the Mysore law of income-tax must be applied for the levy, assessment and collection of such taxes and, as the legislative power conferred on Parliament by Article 245 is subject to the provisions of the Constitution including Article 277, Parliament had no power to legislate grafting officers and authorities appointed under the Indian Income-tax Act on the Mysore State for the levy, assessment and collection of the tax under the State law. We see no force in this argument. While Article 277 undoubtedly a .....

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