Baburao Alias P.B. Samant vs The Union Of India & Ors

Authority: Supreme Court Date: 1987-11-17 Acts: Constitution of India, Income Tax Act 1961, Wealth Tax Act 1957, Finance Act 1976, House of the People (Extension of Duration) Act 1976, Constitution (42nd Amendment) Act 1976, Constitution (24th Amendment) Act 1971 Result: Revenue Citation: (1988) 172 ITR 713 (SC) Justices: E. S. Venkataramtah & K. N. Singh, JJ. Appeal No: Write Petitioner No. 63 of 1977
Whether the Proclamations of Emergency dated 3rd December 1971 and 25th June 1975 were valid and remained in operation when Parliament extended the duration of the House of the People and enacted the Finance Act 1976, thereby validating the tax rates imposed on the petitioner --- Held: Yes. Whether the non-publication of parliamentary resolutions approving the Proclamations in the Official Gazette invalidated the Proclamations --- Held: No.

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