PRAKASH NATH KHANNA vs. COMMNR OF INCOME TAX

271(1)(a) of the Act, could not further be prosecuted for the same defaults. Per contra, learned counsel appearing for the respondents submitted that the High Court was justified in its conclusions in dismissing the writ petitions. The decision in Kullu Valley’s case (supra) has no application to the facts of the present case and in fact

KERALA STATE BEVERAGES MANUFACTURING AND MARKETING CORPORATION LIMITED vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1)

Accordingly, the civil appeal filed by the assessee is dismissed

Bench: HON'BLE MR. JUSTICE R. SUBHASH REDDY

271 of the Constitution. The phraseol­ ogy   employed   in   the   Finance   Acts   of   1940   and   1941 showed that only the rates of income tax and supertax were to be increased by a surcharge for the purpose of the Central Government. In the Finance Act of 1958 the language used showed that income tax which was to be charged