HON’BLE SUPREME COURT · SOURCE-REVIEWED NOTE
The Premier Automobiles Ltd. v. S. N. Shrivastava and Another
Writ Petition No. 67 of 1965
[1969] 2 SCR 353 ·
Income-tax Act, 1961: sections 160, 161, 163, 207, 208, 209, 210 and 212 · Constitution of India: article 14
Sources & disclosures includedDownload original judgment / order
Five-judge bench; judgment delivered by J. C. Shah, J. · J. C. Shah, J. · V. Ramaswami, J. · G. K. Mitter, J. · K. S. Hegde, J. · A. N. Grover, J.
Assessment years: 1964-65, 1965-66
01 · Facts of the case
After Premier Automobiles was treated under section 163 as agent of a United Kingdom company, the Income-tax Officer demanded advance tax for financial year 1964-65. The company challenged liability and argued that imposing advance tax on an agent of a non-resident violated Article 14 (SCR pp.353-355; PDF pp.1-3).
02 · Discussion by the Hon’ble Court
Sections 160 and 161 made a representative assessee subject to the same duties and liabilities as if the represented income were the representative’s own. Sections 207-212 applied without an implied exemption, and advance-tax liability did not depend on completion of the previous year. The asserted comparator for Article 14 rested on a mistaken assumption about other assessees (SCR pp.355-359; PDF pp.3-7).
03 · Judicial decision
The Court rejected both grounds, upheld the advance-tax demand in principle and dismissed the writ petition with costs.
Source: Primary judgment: decision
04 · Outcome / in whose favour
In favour of Revenue; the company’s challenge as agent of the non-resident failed.
Source: Primary judgment: outcome
05 · AKHB REVIEW POINT
AKHB analysis: once representative status is validly imposed, map each charging, computation and payment duty through the representative-assessment provisions instead of assuming that advance-tax obligations are excluded.
Source & verification
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Statutory scope
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Later treatment
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