Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Orissa Estates Abolition Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Constitution of India Orissa Agricultural Income-tax (amendment) Act, 1949 (1 of 1950) Orissa Estates Abolition Act, 1951 (1 of 1952) |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Dismissed |
Headnote | Orissa Estates Abolition Act, 1952, ss. 23, 26, 27, 37-0rissa Agricultural Income-tax (Amendment) Act, 1950-Validity- "Colourable legislation"-Tests of validity-Effect of ulterior motives-Provisions for vesting buildings and private lands in Government-Provision for paying compensation in 30 years Validity-Provisions introduced in Bill after coming into force of new.Constitution-Whether protected by art. 31(4)-Constitution of India, 1950, arts. 31(2), 31(4); Sch. VII, List II entry 46, List III entry 42. The Bill relating to the Orissa Estates Abolition Act, 1952, was published in the Gazette on the 3rd January, 1950. It contained a provision that any sum payable for agricultural income tax for the previous year should be deducted from the gross asset of an estate for the purpose of arriving at its net income on the basis on which compensation was payable to the· estate owners. On the 8th January, 1950, a Bill to amend the Orissa Agricultural Income-tax Act of 1947 so as to enhance the highest rate of tax from 3 annas in the rupee to 4 annas and reduce the highest slab from Rs. 30,000 to Rs. 20,000 was published in the Gazette. This Bill was dropped by the next Chief Minister who introduced a revised Bill on the 22nd July, 1950, enhancing the highest rate to 12 annas 6 pies in the rupee and reducing the highest slab to Rs. 15,000 and this was passed into law in August; 1950. It was contended that the Orissa Agricultural Income-tax (Amendment) Act of 1950 was a fraud on the Constitution and as such invalid as it was a colourable legislation to effect a drastic reduction in the compensation payable under the Estates Abolition Act |
Judge | Honble Mr. Justice Bijan Kumar Mukherjea |
Neutral Citation | 1953 INSC 52 |
Petitioner | K. C. Gajapati Narayan Deo And Others |
Respondent | The State Of Orissa |
SCR | [1954] 1 S.C.R. 1 |
Judgement Date | 1953-05-29 |
Case Number | 71 |
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