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