LAWS(CAL)-1951-7-40

LYONS (INDIA), LTD Vs. INCOME TAX OFFICER

Decided On July 16, 1951
Lyons (India), Ltd Appellant
V/S
INCOME TAX OFFICER Respondents

JUDGEMENT

(1.) This is an application under Article 226 of the Constitution for Writs in the nature of mandamus, certiorari and prohibition, for cancellation of orders issued by the income-tax officer, dist. V(A), Calcutta, calling upon the Petitioner to pay a sum of Rs. 21,538 under the provisions of Section 18(7) of the Indian Income-tax Act and also for prohibiting the Respondents from giving effect to the said orders.

(2.) The Petitioner is a company incorporated in India and carries on business at Pollock House, Calcutta.

(3.) Both the Petitioner company and one Heath and Co; (Calcutta), Ltd., are subsidiaries of J. Lyons and Co., Ltd., incorporated in the United Kingdom.