Subject : Direct Taxation Acts : Income Tax Act, 1922 - Sections 1, 2(14A), 3 and 4; Finance Act, 1950 - Sections 13; Constitution of India - Articles 226, 245(1), 367 and 395; Government of India Act, 1935 - Sections 100 and 101; General Clauses Act - Sections 6 Year : 1951-01-09 Court : Rajasthan