HAZARI MAL KUTHIALA Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS petition under Article 226 of the Constitution raises the question whether it was within the competence of the Income-tax Officer, Special Circle, Ambala Cantonment, to issue a notice under Section 34, Income-tax Act requiring the petitioner to file a return of his total income for the year 1946.

(2.) THE petitioner in this case is carrying on business as a timber merchant and forest lessee at Dhllwan a small town situate in the erstwhile State of Kapurthala. He was assessed to income-tax under the Kapurthala Act on account of income from sales of timber at Dhilwan during the account year 1945-46 and the tax assessed was duly paid.

(3.) THE Constitution of India which was promulgated on 26-1-1950 brought all Part B States, including Patiala and East Punjab States Union within the Union of India incorporating the territories of all those States in the territory of India. It empowered Parliament to make laws in respect of all matters contained in List I and List ill of the legislative Lists (including laws in regard to taxes and duties) not only in respect of Part A states but also in respect of Part B States.