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- Section 15 - Jaipur Excess Profits Tax Act, 1944 - Section 13 - Finance Act, 1950 - Article 295 - Constitution of India 1950 CASES REFERRED TO Dalmia Dadri Cement Co. Ltd. v . CIT [1958] 34 ITR. 514 ; [1959] S.C. R. 729, State of Rajasthan v . Shyam Lal [1964] AIR. 1964 S.C. 1495 and Union of India v. Gwalior Rayon Mfg. (Wvg.) Co. Ltd. [1964] 53 I.T.R. 466 (S.C). JUDGMENT S.K. Kapur, J. - This letters patent appeal against the judgment of D. K. Mahajan J. dated 5th November, 1962, passed on a writ petition filed by the appellants arises in the following circumstances : The appellants claim to be members of a joint Hindu family carrying on business in coarse cloth under the name and style of Messrs. Chhotey Lal Sunder Lal in Jaipur City. The Jaipur Excess Profits Tax Act, 1944 (herein after referred to as the " Jaipur Act "), received the assent of the Maharaja and came into force on the 22nd August, 1944. Three notices under section 15 of the Jaipur Act were received by the appellants for the years ending Diwali, 1944, Diwali 1945 and 31st March, 1946. The appellants deposited Rs. 3,066-9-0 on 13th January, 1947, with respect to the first year and Rs. 5,881-8-0, with respect to the second and third years, under section 32 of the Jaipur Act. 2. There were rapid constitutional changes after August, 1947, with respect to the State of Jaipur, and eventually on 26th January, 1950, the Part B State of Rajasthan emerged as the successor State comprising of all the former Rajasthan States. On 31st March, 1950, the Finance Act of 1950 was passed, section 13 whereof was in the following terms : " 13. (1) If immediately before the 1st day of April, 1950, there is in force in any Part B State other than Jammu and Kashmir or in Manipur, Tripura or Vindhya Pradesh or in the merged territory of Cooch-Bihar any law relating to income-tax or super-tax or tax on profits of business, that law shall cease to have effect except for the purposes of the levy, assessment and collection of income-tax and super-tax in respect of any period not included in the previous year for the purposes of assessment under the Indian Income-tax Act, 1922 (XI of 1922), for the year ending on the…

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