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S. R. DASS, J. L. KAPUR, K. SUBBA RAO, N. H. BHAGWATI, S. K. DAS
Basheshar Nath – Appellant
Versus
Commissioner Of Income-tax, Delhi And Rajasthan: Model Knitting Industries LTD. – Respondent
Question 1? Question 2? Question 3?
Key Points: - The judgment centers on the validity of settlements under Section 8A of the Taxation on Income (Investigation Commission) Act, 1947 and whether they can be enforced after the Constitution came into force. (!) (!) (!) - It addresses whether the fundamental right to equality before the law under Article 14 can be waived by a citizen in the context of discriminatory action under the Act. (!) (!) (!) (!) - It discusses the relationship between pre-Constitution and post-Constitution laws, the eclipse/void status of Section 5(1) after 26 January 1950, and whether settlements/assessments under the Act remain valid. (!) (!) (!)
Judgement
S. R. DAS, CJI. (FOR HIMSELF & KAPUR J.) This appeal by special leave filed by one Shri Besheshar Nath hereinafter referred to as "the assessee" calls in question the validity of a settlement made under S. 8A of the Taxation on Income (Investigation Commission) Act,1947 (30 of 1947), hereinafter referred to as "the Investigation Act." This Act, which came into force on May 1, 1947, by a notification issued by the Central Government under S. 1 (3) thereof, has had a short but chequered career, as will appear from the facts hereinafter stated.
2. In order to appreciate the several questions canvassed before us it is necessary to refer to the prrovisions of the impugned Act Section 3 authorised the Central Government to constitute an Income Tax. Investigation Commission (hereinafter called the Commission) and imposed on it the following duties:
"(a) to investigate and report to the Central Government on all matters relating to taxation on income, with particular reference to the extent to which the existing law relating to, and procedure for, the assessment and collection of such taxation is adequate to prevent the evasion thereof ;
(b) to investigate in accordance with the prov
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