Supreme Court of India
Ravula Subba Rao and Another v. The Commissioner of Income-tax, Madras.
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What the Court ordered
In the result, we agree with Viswanatha Sastry, J. of Income-tax, Madras that rules 2 and 6 are intra vires the powers of the rule-making authority, and dismiss the appeals with Venkatarama costs.
Judgment, page 15
From the headnote
Indian Income Tax Act, 1922 (Act XI of 1922), ss. 26- ; 69, Rules 2 and 6 framed under s. 69-Word 'personally' in theRules Whether excludes a duly authorised agent from signing an application on behalf of the partner. under s. 26· -Rules 2 and 6-Whether ultra. vires the rule-making authority-Indian Income Tax Act, 1922 -Whether exhaustive of the matters dealt with therein. Rules 2 a.nd 6 of the Rules fro.med under s. 59 of the Indian Income Ta.x Act provide tha.t a.n a.pplica.tion for registration of a. firm under s. 26- of the Act a.nd for renewal of registration certifi· ca.be "shall be
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