Judgement

Appeal (No. 65 of 1945), by leave of the Federal Court of India, from a judgment of that court (January 15, 1945) which affirmed the judgment of the High Court at Bombay in its original civil jurisdiction (July 22, 1943) on a case stated by the Income Tax Appellate Tribunal on questions of law arising out of the order of the Appellate Tribunal (March 21, 1942).

The following facts and statutory provisions are taken from the judgment of the Judicial Committee. Two questions were in issue in this appeal; first, the validity of certain provisions of the Indian Income-tax Act, 1922- 1939, by virtue of which there was made on the appellant company an assessment to income tax on income which included income arising without British India, and second, the jurisdiction of a particular income tax officer to make that assessment.

The directly relevant provisions of the Income-tax Act, 1922- 1939, were contained in ss. 3, 4, 4a and

64. Those, so far as it is necessary to state them, were as follow.

"3. Where any Act of the Central Legislature enacts that " income-tax shall be charged for any year at any rate or " rates tax at that rate or those rates shall be charged for "that year i