RALEIGH INVESTMENT CO LTD Vs. GOVERNOR GENERAL IN COUNCIL

JUDGEMENT

(1.) THIS matter originally came before McNair, J., who referred it to the Chief Justice, under rule 3 of Chapter V of the Original Side Rules which is as follows :

(2.) PUT shortly the plaintiffs claim that certain provisions of the Indian IT Act of 1922 as amended by the IT Act of 1939 are beyond the law-making powers of the Indian Central legislature and that in consequence certain money they have paid under protest to the Government of India as income- tax under the said provisions was not legally payable by them; they claim a declaration that the said provisions are ultra vires and ask for a return of the money so paid and other reliefs.

(3.) IN order to decide whether and to what extent this plea will avail the defendants it is necessary to go into the facts of the case and the relevant provisions of the law. There is no difference between the parties as to the facts.