1973 TAX. L. R. 556 ::92 I T R 430 ::1972 Mah L J 826 ::ILR (1973) Bom 545

Bombay High Court

Hon'ble Judge(s): Tulzapurkar, Joshi , JJ

(A) Constitution of India , Art. 226— Nature of proceeding under - Contentions requiring investigation into facts -It would not be proper for the High Court to entertain those contentions in writ jurisdiction. (Para 7) (B) Income-tax Act (1961) , S.148, S.147— Vidarbha Housing Board, Nagpur - Its income is not income of State of Maharashtra and hence not immune from taxation under Art. 289 (1) of the Constitution - (X-Ref:- (i) Constitution of India, Article 289 (1). (ii) M. P. Housing Board Act (1950), Ss. 3, 4, 12 and 40). The provisions of M. P. Housing Board Act, 1950, especially Sections 3, 4, 12 and 40, indicate that the Board is a separate legal entity discharging functions enjoined upon it, on its own, and cannot be regarded as an agent or department of the State Government. (C) Constitution of India , Art. 226— Investigation into facts - Writ petition by Vidarbha Housing Board challenging income-tax assessment of its income =- Claim to exemption under S. 4 (3) (i) of Income-tax Act. 1922 - Purposes of general public utility not apparent from provisions of M. P. Housing Board Act of 1950 enjoining its functions - Writ jurisdiction held not fit for deciding exemption ....