Supreme Court of India
Abdullabhai M. Bhagat, Etc. v. The Income-tax Officer, Special Circle, Madras
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From the headnote
Income Tax-Surcharge-"Federal purposes" and "for the purposes of the Central Government", Meaning of-Finance Act, 1942 (XII of 1942), s. 8(1)-Government of India Act, 1935 (25 and 26 Geo. V. Ch. 42), ss. IOO, 124(1), I38(1) Proviso (b), 313, Seventh Schedule item 54, List I, General Clauses Act, I897 (IO of r897), ss. 3(8ab) (a), r8a. The petitioners as partners of a registered firm were assess ed to income-tax for the relevant assessment years. Thereafter they made a disclosure of their income nnder a "Voluntary Dis closure Scheme" regarding profits which had escaped assess ment, and on
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