Supreme Court of India

Shree Meenakshi Mills Ltd., Madurai v. Sri A. V. Visvanatha Sastri and Another.

Neutral citation
Reported as [1955] 1 S.C.R. 787
Bench Mehr Chand Mahajan C, S. R. Das, Ghulam Hasan, Bhagwati and Venkatarama Ayyar JJ.
Decided 21 October 1954

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

28 Supreme Court benches have cited this judgment.

From the headnote

Constitution of India, Art. 14-Taxation on Income (Investiga­ tion Commission) Act, 1947 (XXX of 1947), s. 5(1)-Whether ultra vires the Constitution-S. 5(1) of Act XXX of 1947 and Indian Income-tax Act (XI of 1922), s. 34 as amended by Indian Income­ tax (Amendment) Act, 1954-Whether cover the same field-Dis­ criminatory procedure before the date of Constitution and after the date of Constitution-Validity thereof. Parliament by amending s. 34 of the Indian Income-tax Act, 1922, by passing the Indian Income-tax (Amendment) Act (XXXIII of 1954) has now provided that cases of those very persons

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Of those, 28 mentioned

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