1990 (8) TMI 25

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nal Petition No. 3709 of 1990, is the appellant in this writ appeal. He is an abkari contractor and an assessee under the Income-tax Act, 1961. In the original petition, the attack was against section 44AC of the Income-tax Act, 1961. The petitioner contended that the said provision of law is ultra vires the Constitution. The provision was challenged as beyond legislative competence and also on th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he petitioner filed Review Petition No. 101 of 1990, in the said original petition and prayed for reconsideration or to review the decision dated June 4, 1990. By an elaborate order dated July 23, 1990, the learned single judge dismissed the review petition. The complaint that all the points raised by the petitioner were not considered was negatived. This writ appeal is filed against the judgment ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....h acts as an effective check against evasion in certain specific types of business and the history and background relating to the said legislation have been adverted to in detail. The peculiarities of the trade in liquor, timber and forest produce, etc., have been adverted to by the learned single judge in his judgment. The presumption regarding constitutionality of a statute, the factor that the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... in A. Sanyasi Rao v. Government of Andhra Pradesh [1989] 178 ITR 31. The attack against legislative competence, discrimination and violation of the fundamental rights under article 19(1)(g) of the Constitution have been considered from different perspectives and the court, after elaborately considering the matter, upheld the legislation as valid and proper and held that it does not suffer from th....