KANAKA BAI Vs. UNION OF INDIA

JUDGEMENT

(1.) THESE two appeals by certificate granted by the High Court of Kerala are directed against the judgment of the High Court passed in Appeal No. 1067 of 1959, which arose out of Original Suit filed in the Court of Subordinate Judge, Cochin. Civil Appeal No. 100/66 is by M. J. Kanaka Bai and others hereinafter referred to as plaintiffs and Civil Appeal No. 101/66 is by the Union of India hereinafter referred to as the defendant.

(2.) IN order to appreciate the contentions raised before us it is necessary to set out the following facts:

(3.) THE Government of India on May 20, 1951, issued a notification giving certain terms to assessees if they disclosed their hidden income or income which had escaped taxation. We are not concerned with the e;,act concessions given but only with the question whether this notification was also concerned with the assessment under the Excess Profits Tax Act. Our attention was invited by the plaintiffs to the opening sentence of the Notification, which is as follows :-