HAFEEZUNNISA BEGUM Vs. INCOME TAX OFFICER B III B WARD HYDERABAD
HIGH COURT OF ANDHRA PRADESH
INCOME-TAX OFFICER, B-III, B. WARD, HYDERABAD
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Chandra Reddy, J. -
(1.) The constitutionality of Section 64 of the Indian Income-tax Act, 1961 is questioned in these Writ Petitions.
(2.) The orders of the Income-tax Officer including the income attributable to the shares of the minor children of the two petitioners (petitioner 1 in W. P. No. 356 of 1963 and W. P. No. 357 of 1963) in their income for purposes of assessment, are sought to be quashed in these writ petition on the ground that Section 64 of the Indian Income-tax Act, 1961 (XLIII of 1961) is beyond the legislative power of the Indian Parliament.
(3.) The facts culminating in this controversy are shortly these. One Hakim Moizuddin, who was the inventor of a receipe known as the Zinda Tilismat, died in February, 1954, leaving behind his two widows, sons, daughters and an aged mother as also his lucrative business. On his death, his business devolved on his heirs-at-law. On 4-5-1954, a deed of partnership was executed amongst the heirs, and the minor children of Moizuddin were admitted to the benefits of this partnership. The partnership existed till the date of death of Moizuddins mother in July, 1954. Thereafter a fresh partnership was entered into between the heirs of Moizuddin and those of his mother on 21/06/1958. This time Also the minors were admitted to the benefits of the partnership. On both the occasions, the partnership was registered under Section 26-A of the Income Tax Act.;
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