Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1947 Indian Independence Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Bengal Agricultural Income-tax Act (0 of 1944) Constitution of India, Indian Independence Act, 1947 (0 of 1947) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Indian Independence Act, 1947, s. 9-lndian Independence � (Legal Proceedings) Order, 1947, Art. 4-lndian l11dependence (Rights, Property and Liabilities) Order, 1947, Arts. JO (2), 12 (2)-Notice on R11ler of State for return of income under Bengal Agricultural income tax Act, 1944-Suit for declaration of invalidity of Act and injunction restraining Income-tax Officer from proceeding with assessment -partition of India pending suit Property falling within Province of East Bengal Jurisdiction of court in West Bengal to proceed with suit against Province of East Bengal-Interpretation of Orders-!'Liability", "actionable wrong -other than breach of contract", meanings of-Torts and actionable wrongs-Bengal Agricultural Income-tax Act, 1944, s. 65-Sz,it in civil court for declaration and injunction restraining assessment proceedings-Maintainability.The Income-tax Officer, Dacca, acting under the Bengal Agricultural Income-tax Act, 1944, sent by registered post a notice to the Manager of an Estate belonging to the Tripura Stat� but situated in Bengal, calling upon the latter to furnish a return --1.· of the agricultural income derived from the Estate during the previous year. The notice was received by the Manager in the Tripura State. The State, by its then Ruler, instituted a suit in June, 1946, against the Province of Bengal and the Income-tax Officer, in the court of the Subordinate Judge of Dacca for � declaration that the said Act in so far it purported to impose a liability to pay agricultural income-tax on the plaintiff was ultra vires and void, and for a perpetual injunction to restrain the defendants from taking any steps to assess the plaintiff. The .:f suit was subsequently transferred to the Court of the Subordinate Judge of Alipore. The partion of India under the Indian Independence Act took place on the 15th August 1947, and the Province of East Bengal in which the Estate was situated, was substituted as a defendant in the place of the Province of Bengal ·"' on an application made by it, and in its written statement it contended that the court of Alipore which was situated in West Bengal had no jurisdiction to proceed with the suit. The High Court of Calcutta, reversing the order of the Subordinate Judge of Alipore held that the provisions of the Indian Independence (Legal Proceedings) Order, 1947, and the Indian Independence (Rights, Property and Liabilities) Order, 1947, did not apply to the case and, as the matter was accordingly governed by the rules of international law, the court of Alipore had no jurisdiction to y proceed with the suit : |
Judge | Honble Mr. Justice Bijan Kumar Mukherjea Honble Mr. Justice Patanjali Sastri Hon'ble Mr. Justice Sir Saiyid Fazl Ali |
Neutral Citation | 1950 INSC 35 |
Petitioner | The State Of Tripura |
Respondent | The Province Of East Bengal Union Of India |
SCR | [1951] 1 S.C.R. 1 |
Judgement Date | 1950-12-04 |
Case Number | 4 |
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