https://www.taxtmi.com/caselaws?id=171705 Rajasthan was treated as a taxable territory only from 1-4-1950, except for Bundi, so income accruing, arising or received there before that date was not liable to income-tax. The taxing scheme was read strictly, and any ambiguity was resolved in favour of the taxpayer; the Revenue's proviso did not extend chargeability to pre-1-4-1950 income. The Dominion Parliament also lacked competence to impose income-tax in Rajasthan on income earned before 26-1-1950, as the relevant constitutional and accession arrangements did not confer retrospective taxing power. A writ of prohibition remained available despite alternative remedies because the proposed levy lacked jurisdiction, and relief was granted against the Union of India. en-us Tue, 09 Jan 1951 00:00:00 +0530 Wed, 29 Jul 2015 16:30:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171705 Rajasthan was treated as a taxable territory only from 1-4-1950, except for Bundi, so income accruing, arising or received there before that date was not liable to income-tax. The taxing scheme was read strictly, and any ambiguity was resolved in favour of the taxpayer; the Revenue's proviso did not extend chargeability to pre-1-4-1950 income. The Dominion Parliament also lacked competence to impose income-tax in Rajasthan on income earned before 26-1-1950, as the relevant constitutional and accession arrangements did not confer retrospective taxing power. A writ of prohibition remained available despite alternative remedies because the proposed levy lacked jurisdiction, and relief was granted against the Union of India. Case-Laws Income Tax Tue, 09 Jan 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171705