T. M. KANNIYAN versus INCOME-TAX OFFICER, PONDICHERRY AND ANR.

T. M. KANNIYAN versus INCOME-TAX OFFICER, PONDICHERRY AND ANR.

The President has plenary authority under Article 240 of the Constitution to make regulations for Union territories, including extending and repealing laws related to taxation; the Regulation is valid and not ultra vires the Constitution.

Source-derived case information.

Parties
Petitioner: T. M. Kanniyan; Petitioner: Sadhu Singh; Petitioner: S. K. Dholakia; Petitioner: S. T. Desai; Respondent: Income Tax Officer, Pondicherry; Respondent: Another respondent (not named)
Jurisdiction
India
Judgment Date
30 October 1967
Procedural Posture
Writ Petition / Final Judgment
Outcome
Petitions dismissed
Legal Topics
Union Territory Legislative Powers, President's Power Under Article 240, Extension of Taxation Laws, Interpretation of 'state' in Constitution
Constitutional Law Taxation Union Territory Legislative Powers President's Power Under Article 240 Extension of Taxation Laws Interpretation of 'state' in Constitution

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Parties

T. M. Kanniyan

Petitioner

Sadhu Singh

Petitioner

S. K. Dholakia

Petitioner

S. T. Desai

Petitioner

Income Tax Officer, Pondicherry

Respondent

Another respondent (not named)

Respondent

Procedural Posture

Writ Petition / Final Judgment

Legal Issues

  1. 1 Whether the President has the power under Article 240 of the Constitution to promulgate the Taxation Laws (Extension to Union Territories) Regulation, 1963 for the Union territory of Pondicherry
  2. 2 Whether the Regulation is ultra vires the Constitution
  3. 3 Interpretation of the scope of 'peace, progress and good government' in Article 240

Ratio Decidendi

The President has plenary authority under Article 240 of the Constitution to make regulations for Union territories, including extending and repealing laws related to taxation; the Regulation is valid and not ultra vires the Constitution.

Court Disposition

Petitions dismissed

Orders

  • Petitions are dismissed with costs, one hearing fee