P RAMSWAMY AND COMPANY Vs. GOVERNMENT OF INDIA

JUDGEMENT

(1.) THE validity of the provisions of sections 44AC and 206C of the Income-tax Act, 1961 having been upheld by the Supreme Court, these writ petitions which challenge those provisions as unconstitutional are required to be and are dismissed. THE decision of the Supreme Court is reported in the case of Union of India v. A. Sanyasi Rao. No costs. W.M.P. No. 6442 of 1991 is also dismissed.