Law:

Section:

ACT: Constitution of India, Arts. 31(1), 32, 265-Deprivation of property-Otherwise than by imposition or collection of tax-Right conferred by Art. 265- Whether can be enforced by Art. 32. HEADNOTE: Held, that as there is a special provision in Art. 265 of the Constitution that no tax shall be levied or collected except by authority of law, clause (1) of Art. 31 must be regarded as concerned with deprivation of property otherwise than by the imposition or collection of tax and as the right conferred by Art. 265 is not a fundamental right conferred by Part III of the Constitution, it cannot be enforced under Art. 32. Ramjilal v. Income-tax Officer, Mohindergarh ([1951] S.C.R. 127) followed. Suraj Mal Mohta and Co. v. A. V. Visvanatha Sastri (A.i.R. 1954 S.C. 545) referred to. JUDGMENT: ORIGINAL JURISDICTION: Petition No. 492 of 1954. Petition under article 32 of the Constitution for the enforcement of Fundamental Rights. B. Sen, I. N. Shroff and B. P. Singh for the petitioner. M. C. Setalvad, Attorney-General for India, and C. K. Daphtary, Solicitor-General for India (G. N. Joshi P.A. Mehta and P. G. Gokhale, with them) for the respondents. 1954. October 21. The Judgment of the Court was delivered by MEHR CHAND MAHAJAN C.J.-This is a petition under article 32 of the Constitution of India for the enforcement of fundamental rights under articles 31(1) and 19(1)(f) of the Constitution and for the issue of writs in the nature of mandamus and/or certiorari and for suitable directions restraining the respondents from interfering with the petitioner's properties in violation of his fundamental rights. The petition arises in these circumstances. The petitioner, along with his brothers, used to carry on the business of toddy and liquor vendors. In addition to this, one of the brothers used to run a bus service and dealt in cotton and money-lending also. All the brothers owned extensive properties, both agricultural and non- agricultural. Though prior to the assessment year 1926-27 all the brothers were assessed to income-tax as a Hindu undivided family, since then up to the year 1946 they were assessed separately on account of a partition alleged to have been made between…

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