https://www.taxtmi.com/caselaws?id=49641 A tax concession granted under a 1938 Patiala agreement was held not to survive the later Ordinance that applied the Patiala income-tax laws and repealed earlier laws in force before the takeover. The Covenant and article VI were treated as part of an act of State on the formation of the new sovereign, and they did not create enforceable municipal rights unless recognised by the new State. No post-formation affirmation of the concession was shown. Because the concession had already ceased to operate when the Constitution came into force, no subsisting right remained for fundamental-rights protection, and the levy could not be invalidated. en-us Mon, 28 Apr 1958 00:00:00 +0530 Mon, 08 Jun 2015 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49641 A tax concession granted under a 1938 Patiala agreement was held not to survive the later Ordinance that applied the Patiala income-tax laws and repealed earlier laws in force before the takeover. The Covenant and article VI were treated as part of an act of State on the formation of the new sovereign, and they did not create enforceable municipal rights unless recognised by the new State. No post-formation affirmation of the concession was shown. Because the concession had already ceased to operate when the Constitution came into force, no subsisting right remained for fundamental-rights protection, and the levy could not be invalidated. Case-Laws Income Tax Mon, 28 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49641