Judgement

BHAGWATI J.- These petitions under Art. 32 of the Constitution raise a common question of law whether S.5 (7.A) of the Indian Income-tax Act, hereinafter called the Act, it ultra vires the Constitution as infringing the fundamental rights enshrined in Art.14 and Art.19 (1) (g).

2. The facts which led to the filing of the petitions may be shortly stated.

3. Petitions Nos. 97 & 97 A of 1956:- The petitioners are Messrs Pannalal Binjraj, Oilmill owners, merchants and Commission Agents, carrying on business at Sahibganj in the district of Santhal Parganas, having their branch at 94, Lower Chitpur Road, Calcutta, petitioner No.1 and R.B. Jamuna Das Chowdhury, resident of the same place and erstwhile karta of the Hindu undivided family, which carried on business in the name and style of Messrs Pannalal Binjraj, petitioner No. 2. Before September 28, 1954, they were being assessed by the Income-tax Officer Special Circle, Patna. On September 28, 1954, the Central Board of Revenue made an order transferring their cases to the Income-tax Officer Central Circle XI, Calcutta. On January 22, 1955, the Central Board of Revenue transferred the cases of petitioner No.2 to the Income-tax Of