Sree Rajendra Mills Ltd. and others v. Income-Tax Officer.

Abstract

State succession — Succession to rights — Arrears of tax due to former sovereign — Collection by successor State — Dominion of India as successor to British Crown — Indian Independence Act, 1947, section 18.

State succession — Continuity of law — Effect of acquisition of Independence — Transition from internal self-government to full independence — Whether right to uncollected income-tax vests in new State — The law of India.