Judgement

VENKATARAMIAH, J. :- Shri Baburao alias P. B. Samant, the petitioner herein, who has argued this case in person with great clarity and precision has raised the following contentions in this petition :

(1) The Proclamation of Emergency issued on 3-12-1971 by the President of India was either ultra vires the Constitution or had ceased to be in operation on 4-2-1972;

(2) The Proclamation of Emergency dt. 25-6-1975 issued by the President of India on 26-6-1975 was either ultra vires the Constitution or had ceased to be in operation on 26-8-1975;

(3) The House of the People (Extension of Duration) Act, 1976 (No. 30 of 1976) is ultra vires the Constitution; and

(4) The Finance Act, 1976 (66 of 1976) is ultra vires the Constitution.

2. Although the petitioner had also challenged S. 13 of the Constitution (42nd Amendment) Act, 1976 and Cl. (c) of S. 3 of the Constitution (24th Amendment) Act, 1971 in the petition he did not press these two contentions at the hearing of the petition.

3. The petitioner was an assessee under the Income-tax Act and Wealth-tax Act during the assessment year 1976-77 and was liable to pay income-tax and wealth-tax in accordance with the rates prescribed by the