Judgement

BHAGWATI, J. : These two appeals with certificates under Art. 133 of the Constitution are directed against a judgment of the High Court of Travancore Cochin in writ petition filed by one A. Thangal Kunju Musaliar, hereinafter called the petitioner.

2. The petitioner in a native of Quilon within the Travancore State which was originally under the sovereignty of the Maharaja of Travancore. He is the Managing Director of Messrs A. Thangal Kunju Musaliar and Sons Ltd., Quilon, & had been assessed to income-tax for the years 1942 and 1943 and the final orders in his assessment for the said years were passed by the Chief Revenue Authority of Travancore on 6-12-1946 and 30-11-1946 respectively.

3. On 7-3-1949, the Travancore Legislature passed Act 14 of 1124 (M.E.) modelled on our Act 80 of 1947, styled the Travancore Taxation on Income (Investigation Commission) Act, 1124, to provide for an investigation into matters relating to taxation on income. Section 1(3) of the Act provided that it was to come into force on such date as the Travancore Government may by notification in the Government Gazette appoint.

Under S. 3, a Commission to be called the Income-tax Investigation Commission was to be constituted inter alia to investigate in accordance with the provisions of the Act cases referred to it under section 5 and report thereon to the Government. The Commission was to be appointed to act in the first instance up to the last day of Karkadakom 1125 (16-8-1950) but the Government was empowered to extend its appointment to any period up to the last day of Karkadakom 1126 (16-8-1951).

Section 5(1) enacted that the Government might, at any time before the last day of Makaram 1125 (15-2-1950) refer to the Commission for investigation and report any case or points in a case in which the Government had prima facie reasons for belief that a person had to a substantial extent evaded payment of tax on income together with such material as might be available in support of such belief.

Section 6 prescribed the powers of the Commission and inter alia provided for the appointment by the Commission of an authorised official to examine accounts or documents, interrogate persons or obtain statements from persons.

4. On 1-7-1949, the Travancore State and the Cochin State integrated with each other and there was brought into existence the United State of Travancore and Cochin. By virtue of Ordinance I of 1124, promulgated on the same day, called the United State of Travancore and Cochin Administration and Application of Laws Ordinance, 1124 (Ordinance I was enacted later as Act VI of 1125), all existing laws of Travancore were to continue in force till altered, amended or repealed by competent authority. The existing law of Travancore was defined to mean any law in force in the State of Travancore immediately prior to the 1st July, 1949.

5. On 26-7-1949, a notification was published in the Travancore-Cochin Government Gazette whereby, in exercise of the powers conferred by S. 1(3), Travancore Taxation on Income (Investigation Commission) Act XIV of 1124 as continued in force by the United State of Travancore and Cochin Administration and Application of Laws Ordinance, 1124 (I of 1124), the Government appointed the 7th Karkadakom 1124 (22-7-1949) to be the date on which the said Act was to have come into force.

6. On 26-11-1949 the Government of the United State of Travancore and Cochin issued orders under S. 5(1) of the Travancore Act 14 of 1124 referring the cases of the petitioner for the years 1942 and 1943 for investigation by the Travancore income-tax Investigation Commission.

These orders had specific reference to the years 1942 and 1943 and the investigation to be made by the Commission was with reference to the alleged evasion of tax by the petitioner for those respective years. The cases were registered as Evasion Cases 1 and 2 of 1125.

7. On 10-12-1949 the petitioner received from the Secretary of the Commission a notice in regard to the