THE PREMIER AUTOMOBILES LTD. versus S. N. SHRIVASTAVA & ANR.

THE PREMIER AUTOMOBILES LTD. versus S. N. SHRIVASTAVA & ANR.

Sections 207, 208, 209, 210, and 212(3) of the Income-tax Act, 1961 impose liability to pay advance-tax upon representative assessees, including agents of non-residents, and do not violate Article 14 of the Constitution.

Parties
Petitioner: Premier Automobiles Ltd.; Respondents: S. N. Shrivastava & Anr.
Jurisdiction
India
Judgment Date
10 October 1968
Procedural Posture
Writ Petition Under Article 32 of the Constitution of India / Final Judgment
Outcome
Petition dismissed
Legal Topics
Advance Tax Liability of Agent, Representative Assessee, Equality Under Article 14
Income Tax Law Constitutional Law Advance Tax Liability of Agent Representative Assessee Equality Under Article 14

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Parties

Premier Automobiles Ltd.

Petitioner

S. N. Shrivastava & Anr.

Respondents

Procedural Posture

Writ Petition Under Article 32 of the Constitution of India / Final Judgment

Legal Issues

  1. 1 Whether an agent of a non-resident is liable to pay advance-tax under the Income-tax Act, 1961.
  2. 2 Whether provisions imposing such liability violate Article 14 of the Constitution.

Ratio Decidendi

Sections 207, 208, 209, 210, and 212(3) of the Income-tax Act, 1961 impose liability to pay advance-tax upon representative assessees, including agents of non-residents, and do not violate Article 14 of the Constitution.

Court Disposition

Petition dismissed

Orders

  • Petition dismissed with costs