T.M. Kanniyan vs Income Tax Officer & Anr.

Authority: Supreme Court Date: 1967-10-30 Acts: Constitution of India, Income Tax Act 1961, Taxation Laws (Extension to Union territories) Regulation No. 3 of 1963, Pondicherry Administration Act 1962, Government of Union territories Act 1963, Constitution (Seventh Amendment) Act 1956, Constitution (Fourteenth Amendment) Act 1962 Result: Revenue Citation: (1968) 68 ITR 244 (SC) Justices: K.N. Wanchoo, C.J.; R.S. Bachawat, V. Ramaswami, G.K. Mitter & K.S. He Appeal No: Writ Petns. Nos. 49, 60, 61 & 80 of 1967
Whether the President had power under Article 240 of the Constitution to promulgate Regulation No. 3 of 1963 extending the Income Tax Act 1961 to Pondicherry --- Held Yes; Whether the President's regulatory power under Article 240 is limited to law and order matters only --- Held No; Whether the President's power under Article 240 is circumscribed by the proviso to Article 240(1) regarding matters enumerated in State and Concurrent Lists --- Held No

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