VED VYAS CHAWLA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a writ petition under Article 226 of the Constitution directed against the levy of additional Surcharge According to the petitioner the additional Surcharge is hit by Articles 14 and 271 of the Constitution of India it is, also, according to him hit by Article 19(l)(g) of the Constitution

(2.) ELABORATING these grounds, Mr Copal Behari referred to Article 271, which contemplates according to him, additional income-tax in the shape of additional surcharge, which can be levied only once and not time and again calling it at one time ''Special Surcharge' and at another "addtional Surcharge" in the present case, the in come-tax Officer determined the tax payable under Section 210 of the Indian Income-tax Act. 1961 (hereinafter referred to as the Act) for the payment of Rs. (108.64 nP as Income-tax, Rs. 264.32 nP Additional Surcharge, Rs. 50.77 nP Surcharge and Rs. 2.13 Special Surcharge totalling Rs 905.87 Np

(3.) ARTICLE 269, provides for taxes to be levied by Government, inter alia, in respect of Estate Duty and ARTICLE 270, inter alia, for the levy or taxes by Government of India on income other than Agricultural income. The surcharge, as provided in ARTICLE 271 is nothing but additional tax or duty which ARTICLEs 269 and 270 empower Parliament to impose. ARTICLE 271, therefore, gave the Parliament power to levy additional tax as it deems fit to be known is "Surcharge" and not Income-tax. If under ARTICLE 271, Parliament can "at any time" increase the tax already levied, it necessarily follows that in the same Finance Act Surcharge designated as "Special" and "additional" could also be levied. Parliament in this respect is paramount and the Finance Acts passed by Parliament and, therefore, surcharge whether it takes the shape of "additional" surcharge" or "Special Surcharge" on income cannot be said to be violative of ARTICLE 271 of the Constitution