KUNWAR TRIVIKRAM NARAIN SINGH versus STATE OF UITAR PRADESH AND OTHERS
The Collector's order on the review application had the effect of restoring the earlier proceedings; no question of limitation could arise because those proceedings were initiated in time and must be deemed to have been pending throughout, and the fresh assessment was made in those very proceedings.
- Parties
- Appellant: Kunwar Trivikram Narain Singh; Respondents: State of Uttar Pradesh and Others
- Jurisdiction
- India
- Judgment Date
- 25 September 1964
- Procedural Posture
- Civil Appeal / Appeal by Special Leave From the Judgment and Decree of the Allahabad High Court
- Outcome
- Appeal dismissed
- Legal Topics
- Retrospective Operation of Statutes, Jurisdiction of Taxing Authorities, Limitation in Tax Assessment
Case Brief
Summary, issues, holding and outcome
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Parties
Kunwar Trivikram Narain Singh
Appellant
State of Uttar Pradesh and Others
Respondents
Procedural Posture
Civil Appeal / Appeal by Special Leave From the Judgment and Decree of the Allahabad High Court
Legal Issues
- 1 Whether the fresh assessment made by the Assistant Collector pursuant to the retrospective amendment was barred by limitation
- 2 Effect of retrospective amendment on jurisdiction of Additional Collector under the U.P. Agricultural Income-tax Act
Ratio Decidendi
The Collector's order on the review application had the effect of restoring the earlier proceedings; no question of limitation could arise because those proceedings were initiated in time and must be deemed to have been pending throughout, and the fresh assessment was made in those very proceedings.
Court Disposition
Appeal dismissed
Orders
- Appeal dismissed with costs
Full Case Text
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