https://www.taxtmi.com/caselaws?id=49706 Article 277 preserved the levy of pre-Constitution State taxes, but it did not freeze the machinery for their assessment and collection. Parliament could therefore validly authorise officers appointed under the Indian Income-tax Act, 1922, to assess income-tax and super-tax on income accruing before 1 April 1950 in Mysore under the Indian Finance Act, 1950. The constitutional objection that only the pre-Constitution State machinery could act was rejected, because Article 277 did not bar a change in administrative authority. The assessments were sustained and the challenge failed. en-us Wed, 16 Dec 1953 00:00:00 +0530 Wed, 10 Sep 2014 08:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49706 Article 277 preserved the levy of pre-Constitution State taxes, but it did not freeze the machinery for their assessment and collection. Parliament could therefore validly authorise officers appointed under the Indian Income-tax Act, 1922, to assess income-tax and super-tax on income accruing before 1 April 1950 in Mysore under the Indian Finance Act, 1950. The constitutional objection that only the pre-Constitution State machinery could act was rejected, because Article 277 did not bar a change in administrative authority. The assessments were sustained and the challenge failed. Case-Laws Income Tax Wed, 16 Dec 1953 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49706