{"id":44665,"date":"1962-01-16T00:00:00","date_gmt":"1962-01-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/southern-roadways-private-ltd-vs-union-of-india-and-another-on-16-january-1962"},"modified":"2016-06-28T18:16:39","modified_gmt":"2016-06-28T12:46:39","slug":"southern-roadways-private-ltd-vs-union-of-india-and-another-on-16-january-1962","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/southern-roadways-private-ltd-vs-union-of-india-and-another-on-16-january-1962","title":{"rendered":"Southern Roadways Private Ltd vs Union Of India And Another on 16 January, 1962"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Southern Roadways Private Ltd vs Union Of India And Another on 16 January, 1962<\/div>\n<pre>           PETITIONER:\nSOUTHERN ROADWAYS PRIVATE LTD.\n\n\tVs.\n\nRESPONDENT:\nUNION OF INDIA AND ANOTHER\n\nDATE OF JUDGMENT:\n16\/01\/1962\n\nBENCH:\n\n\nACT:\n     Income Tax-Development Rebate-Disallowance on\noffice\tappliances   and  transport   vehicles\tIf\ndiscriminatory-Income-tax Act,\t1922 (11  of 1922)\nas amended  by the  Taxation Laws  (Amendment) Act\n(28 of 1960, s. 10(2) (vi-b) second proviso.\n\n\n\nHEADNOTE:\n     The assessee  company owned  a fleet of buses\nand carried  on the  business  of  transport.  The\nincome-tax officer  disallowed development  rebate\non the\ttransport vehicles owned by the company as\nprovided by  the second proviso to s. 10(2) (vi-b)\nof the\tIncome-tax Act. The company challenged the\nsection\t on  the  ground  that\tthe  said  proviso\noffends Art.  14 in  that it discriminates between\nmachinery  which  is  office  appliances  or  road\ntransport vehicles and other kinds of machinery.\n^\n     Held,  that   there   is\tnothing\t  in   the\nConstitution which  prevents the  Legislature from\nchoosing the  objects  of  taxation  from  amongst\nvarious classes of machinery for purpose of giving\ndevelopment rebate.\n\n\n\nJUDGMENT:\n<\/pre>\n<p>     ORIGINAL JURISDICTION:  Petition No.  143\tof<br \/>\n1961.\n<\/p>\n<p>     Petition under Art. 32 of the Constitution of<br \/>\nIndia for the enforcement of Fundamental rights.\n<\/p>\n<p>     S. Swaminathan and R. Gopalakrishnan, for the<br \/>\npetitioner.\n<\/p>\n<p>     K. N.  Rajagopala Sastri and P. D. Menon, for<br \/>\nthe respondents.\n<\/p>\n<p><span class=\"hidden_text\">595<\/span><\/p>\n<p>     1962. January  16. The  Judgment of the Court<br \/>\nwas delivered by<br \/>\n     KAPUR,J.-This is  a petition  by the assessee<br \/>\nunder Art.  32 of the Constitution challenging the<br \/>\nconstitutionality of  the  second  proviso  to\ts.<br \/>\n10(2) (vi-b)  of Income\t tax Act introduced by The<br \/>\nTaxation Laws  (Amendment) Act\t(28 of\t1960). The<br \/>\nrelevant section with the proviso is as follows:-\n<\/p>\n<blockquote><p>\t  S. 10(1) &#8220;The tax shall be payable by an<br \/>\n     assessee under the head &#8220;Profits and gains of<br \/>\n     business, profession  or vocation&#8221; in respect<br \/>\n     of the  profits or\t gains\tof  any\t business,<br \/>\n     profession or vocation carried on by him.<br \/>\n\t  (2)  Such  profits  or  gains\t shall\tbe<br \/>\n     computed\tafter\t making\t  the\t following<br \/>\n     allowances, namely:\n<\/p><\/blockquote>\n<blockquote><p>     &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;\n<\/p><\/blockquote>\n<p>&#8230;&#8230;&#8230;.\n<\/p>\n<p>     &#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;&#8230;<br \/>\n&#8230;&#8230;&#8230;.\n<\/p>\n<p>\t  (vi-b) in  respect of machinery or plant<br \/>\n     being new, which has been installed after the<br \/>\n     31st day  of March, 1954, and which is wholly<br \/>\n     used for the purposes of the business carried<br \/>\n     on\t by   the  assessee,   a  sum  by  way\tof<br \/>\n     development rebate\t in respect of the year of<br \/>\n     installation equivalent  to  twenty-five  per<br \/>\n     cent of  the actual cost of such machinery or<br \/>\n     plant to the assessee :\n<\/p>\n<p>\t  Provided that\t no allowance  under  this<br \/>\n     clause shall  be made  unless the particulars<br \/>\n     prescribed for  the purpose  of  clause  (vi)<br \/>\n     have  been\t  furnished  by\t the  assessee\tin<br \/>\n     respect of such machinery or plant;<br \/>\n\t  Provided further that no allowance under<br \/>\n     this clause  shall be  made in respect of any<br \/>\n     machinery or  plant which\tconsist of  office<br \/>\n     appliances or road transport vehicles.&#8221;<br \/>\n     The petitioner  is a limited company with its<br \/>\nregistered office  at  Madurai\tin  the\t State\tof<br \/>\nMadras<br \/>\n<span class=\"hidden_text\">596<\/span><br \/>\nwhich owns  a  fleet  of  buses\t and  lorries  and<br \/>\ncarries on the business of transport In respect of<br \/>\nassessment year\t 1960-61 it  claimed a development<br \/>\nrebate on  all its  plants and machinery including<br \/>\nbusiness. The  Income tax  Officer disallowed  the<br \/>\nclaim of  rebate on  transport vehicles\t under the<br \/>\nproviso above  quoted and computed the tax payable<br \/>\nwithout such rebate. It was contended on behalf of<br \/>\nthe petitioner that the proviso offends Art. 14 in<br \/>\nthat it\t discriminates between\tmachinery which is<br \/>\noffice appliance  or road  transport vehicles  and<br \/>\nother kind of machinery. It is difficult to accept<br \/>\nsuch a\tcontention because there is nothing in the<br \/>\nConstitution which  prevents the  legislature from<br \/>\nchoosing  the  object  of  taxation  from  amongst<br \/>\nvarious classes\t of machinery  for the\tpurpose of<br \/>\ngiving development  rebate. The\t Constitution does<br \/>\nnot prohibit  any such\tclassification\twhich  has<br \/>\nbeen made in the pressnt case.\n<\/p>\n<p>     The petition  is wholly  without merit and is<br \/>\ntherefore dismissed  and the  rule is  discharged.<br \/>\nThe  petitioner\t  will\tpay   the  costs   of  the<br \/>\nrespondent.\n<\/p>\n<p>\t\t\t       Petition dismissed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Southern Roadways Private Ltd vs Union Of India And Another on 16 January, 1962 PETITIONER: SOUTHERN ROADWAYS PRIVATE LTD. Vs. RESPONDENT: UNION OF INDIA AND ANOTHER DATE OF JUDGMENT: 16\/01\/1962 BENCH: ACT: Income Tax-Development Rebate-Disallowance on office appliances and transport vehicles If discriminatory-Income-tax Act, 1922 (11 of 1922) as amended by [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-44665","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Southern Roadways Private Ltd vs Union Of India And Another on 16 January, 1962 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/southern-roadways-private-ltd-vs-union-of-india-and-another-on-16-january-1962\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Southern Roadways Private Ltd vs Union Of India And Another on 16 January, 1962 - Free Judgements of Supreme Court &amp; 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