Supreme Court of India

M.ct.muthiah & 2 Others v. The Commissioner of Income-tax, Madras &, Another

Neutral citation

Reported as [1955] 2 S.C.R. 1247

Bench Sudhi Ranjan Das J.

Decided 20 December 1955

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.

What the Court ordered

We are of the opinion that the further proceedings, if any, which could be taken under the provisions of Act XXX of 1947 would not be at all discriminatory and violative of the fundamental right guaranteed under article 14 of the Constitution.

Judgment, page 21

Authorities it was built on

1954 Shree Meenakshi Mills Ltd., Madurai v. Sri A. V. Visvanatha Sastri and Another. cited by 28
1955 Aher Raja K.hima v. The State of Saurashtra cited by 17
1953 Habeeb Mohamed v. The State of Hyderabad cited by 7

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