Sasadhar Chakravarty & Anr. vs The Union Of India & Ors.

Authority: Supreme Court Date: 1996-11-04 Section: 11, 14, 19(1)(g) Acts: Income Tax Act 1961, Income Tax Rules 1962, Constitution of India, Life Insurance Corporation Act 1956, Companies Act Result: Revenue Citation: (1996) 136 CTR (SC) 258 : (1997) 223 ITR 796 (SC) : (1997) 90 TAXMAN 121 Justices: A.M. Ahmadi, C.J.; K.S. Paripoornan & Mrs. Sujata V. Manohar, JJ. Appeal No: Writ Petition No. 1640 of 1986
Whether improvements in approved superannuation fund schemes must be extended to existing pensioners --- Held No; Whether clause 11(cc) of Part B of Schedule IV of the Income Tax Act 1961 and rules 89 and 91 of the Income Tax Rules 1962 are arbitrary and violate Articles 14 and 19 of the Constitution --- Held No; Whether the Life Insurance Corporation's appropriation of annuity purchase price upon annuitant's death constitutes unjust enrichment --- Held No

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