Karnataka High Court
Bhawarlal (H U F) vs The Asst Commr Of Income Tax (Inv) on 3 April, 2008
Bench: Deepak Verma, Anand Byrareddy
'Q.
Bma§a1¢=:ée n
I.T.A.
5?:
'I' FT' ll "In.T.l"'|n V'I"'!»"\ F-HIFL .".t
£. i*" '-.f.....-?
ma;m:ra1a1{14I%.LI;1~*:%% L
Cfo M:':s.. V
E.=z*.a-.'nc?:=.;~.3.1r.i=& ' '
Mohazxfluilfiings.
CiIiciq:tet_ "
cm; re:«,:a;:a%4¢:;;:;:J%%k
Raw,an':h:ma.d 3: .'I_1"'-.c:s;A',; "
"1.1I:,..".~..
1. I .1"... n...
' LVLULIWJ;-.I_: tugmugfi
Clhickpet .. "
V B #3'-W3*&='a§ 3
{H ,1: .5 3
kj % _4§;ia11*@;1.n:h#m:;1 &
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w..,,1_._. 1.2'§.;~1VL1..fl_.!,.MiJF.L5UUJ
. . . APPELLANT
IN I.T.A..N::r. 1?1!2003
....APPELLANT
M I.T..:3-.1'-Tn. 1?2!2£'€.'3
l'I"IJ'
,. _ APPELLANT
IN I.T.A.Ncr. 1739.003
t'-3'
[email protected]
The Assiatmt 'COII1I!1iSE4iOI1&1' of
Imam: Tax £jIi~.:"'\.r' .._'it ifiirclc-iii}
UnjI;.*'Bu.ildi:1g Mum:
P. K R-:2-ad!
I'll
,.....,... .."I .u__........
nnfl'nh$?'r1»ni1T ''
rs. _ .E.|:!'f'1. na : ' .. , «
naxlgdmuiu-JUL» u.:'.x ; T. IE,CnJF\.al_1"iLI£y1"l _
(By shun M. V. Sashachala, .a.dvo¢am1 A
an-um-in-u V'
Theme ITM are filed; tif' I';"v§T. Ant.
xmn am; at mar Lpjassed in ITA
Nw..5:m.uBaug«'199fi 997 in ms.
Na. .:tr::r2az'.a3 in No. 1':3::.ca3
mspact:£'w"etg§f fm" _'1§'93-~94' and etc.
7§.'§%z;t_-ac: heard and resumed and fionfing
Judgtnnmt this day, ANAND
::ifif J,%%,,L Ififihvmcd the fo~]lov.ring:-
gfiU_D
:31:-peals are by asawsees who belong to 'the same:
f_ fm flexing aggr1'eved by 3 nozrrmxcm zardnr, may have preferred
tlm.'-5 mwmfes A5 _i.._»_11:~..2
.6. :;u....,.=i.--...-sic at M flag
I
In 1|-'runny. an-I-w
mm fear awrL<sid?:aIIa.tican we idem' limit. the mfpeals are disposed of by
this c'on:13:t1m1judg,eamenJt.
caI~Imm F [%
Hg "I"l..... J.'_..._.:..... .. .. , ...... .1
NI-um LII llwivl-ll' K 35 153.5? Hr LU IrU.II.EI.I. WI. 1 :5 '
appeals are as f-allows:
The appcllmts had, a9 co--cm.'ners (ifs K 'V ' j
s:-.......l:!;i e:...!. c:.:-..;,.T...t.r--tL.,n ...§s§9f mi !1....ar1'-_§-;ii;=.£;r§é
comtu c!1:I%4;i«r1 in their respective. =
asaessmaxxt ja"B£lI 1993-94 the
:sturaaL' mm flamed bgvthn was at
«I:
as 2"-1*.£'...«-....+'VT-' =i1:a'"' '
A-_.,' ,. . ._ :..:;~*..s:.u_.'-¢L"r'.I'i.}3 31.3 '
'3
'3'":
I-
urwxp1a5in1e:1_ the thine appellmts.
3" receivecl a sum of Rs.
15,ss,m::,r.v M tenant who had cnccupiacl two
i«;:i'3gat"t~.at.p::c1 bjrWfi"d'mmmn wall --- the above amount wm
V VV in flu: firfiir éfih tenanfs wnvexmiencae. This amount was treated
" fieeeipt and orm-third shmte of each of the wpellanta
*6 ';z.ae':}fs-e_=r3. 2: _}r 1:11: gnu; 9: L14: {sf
.1 '1'}. ., 4.4,.-- ,._'I1....l... ..'l.....'I'I....;A.......I L1. A ...-U. .4...-..........
In-. MW flP mmuunguu mu usutam
E.
H
U
5:
:
.53
of appeals hafozrez the Cornxnissioner of Income Tax.
J"!
Eé
_ _ _-_....__ .,. ..-.u_.. .1 -1 1..-. .. ..,.........u...*'.~....;4_
33' -"El 'E..i.'-E must Jl "' u3'i.3.1%5"r7' tam I-'-Lpycufiu Cvnu at 2 --
1-cairmrmdi fihe wa1iimaI.¢ of carat of coustxlmtion tn "
onemzhma nf aha said mom (Rs. 4,33,45s)% 1:; ¢.»rm.%%
:Ei.:'acwd. 1;: he tjnrtsdi mr.=i'._. as i.:!I.g .' Jeipt cf Rs.
'
1:735 ' '*1-'ni"fi.'§i comemeé, it was heidjftnt to be
ané. mrwwflluiztcl azsf the §EasAVvdiIected
tcs has dssflctccl. '1'1m: a§;_sressnu'gV_af's._Vw}é11» prcfcrrnd
abmre cnfimmsm <::rd¢I.5.;_: ' '
the appeaia the Kat Vivad
,:~3§::l1:§4iiix:., Ii1&F5v23 referred to as the 'Schcmxf
mpmxv «af mm mm {No.2} Act, 1993
Ihe ahj'm:=+i aécheme m contairwd in Seactiolts 86 to 93 of the
" ".si.a.:Lu":mrineé.a.'a explainwd by the Finmce Minister in his speech
R gT%*~«4~s"1%9Lr:3; 23
gas
ii
l'R.{s:1_ -rm
£l'IO"II" N
"-1
""I..itigm1'ion haw 'neasn the 'name o1"'Imth direct and
was. 2% Int cf mag; 41!' $1.': 1%-ave-.:~.:.=.e I.'!;.u-~e'..*t.m..e£.-t
sh: heaiang iI'2ritt-arad in gnawing alarga numbar of litigation:
pamding H3' difi'urant1e'va1sa for 1.6113; {minds of time.
Cwnsidarahla mvenana alas: gets lucked up in such disputes.
2%
fleeieiggmg fhe ejrartaet v-'iii nee ea}? erueeeeieie heaea *-..%
pgygereg enable Government to realise its reasonable £|I1eg1""* "
mm. mam but eeupled with acheinish-afive mmsufeg M"
eenufid also make the aynteal more 11eer~frienai1'yM."'VV" '.
thew-fete, propane tn introdeee a new r;;l1er;1i;e"r,aJle'cI'*- '
:'n§WH3fi'..Ulfl1'.::- 'V " -. '.
eftne evade :=.=*.'|...-e1..n'r2;.;;n ...i.a.¢1e.,' ;.«jl,, L. acr_:c;r:d__;:e
with Semen 39. ef the taxes as
detexlnineé. he the (cm, who in
turn had issued under Section ea (2),
re-aft' wiith "if _'.L.m me -
iermed by flu: the assesses before tlm Tribunal
I-Te-Qrecreé es en. 30.3.3902. However. the
Li-1"' whi-11 were else were 1101.
'
" , me. me ref 'u'i* at' the Revenue, a
ebjeefien. was raised, by the wsessees, as to
at" the ewe» The objection was to the effect that
yam hm-sing, been eertflc-.ci micier the saheme magi ehe payment of the
Q
(.9
--- --- ---- Ln .aImIu-h..|!I.aIIlI! vs\\.-mVv"-
wag 'flaunt wxmmd -- tun uppwtfla
rm.m:uma_. pertmning to the wary assemzment year wogid *
infmcmzzrua. _
3.. "The Tribunal, however, .Vgxpi1V1'ed i}:.at_
pmfamafi 'by an assesses, i11V__reJatioI1.__1t§~.itsr.,gmu1."a3.zpaAalVfi%ri11 not
haw: an}-' hnafing mi the w Pm
as the mm:-:3::n n:1::ar:.:s.r:1;a::rt,. the sohmm:
mm in :rwpm:t:'df thus revnnua. And
asmmm t.e::s. the appanis of the revenue
an II1$riR:§- fifth: finat appellate authority to
""" 'cm received by 9, owner at' propmrty
-B'flk.|!rI:I" than '£115 gmliislf-inn gf gtflfifli fig; Qg _
gm-...u ..gn-4...:-u.
jfifinmbamfi f-'r 115$"
ax
'U-I Mhgalmmlaau. .u.IuIEr.In.n.I.n.un,E uuuuuauas uluununuwwwu
'V V " _ " ''cuii§fin1cafinn as baftng mmmous.
-1... .....;
@% It is the shave baflkgrmmd pfesmit am-.
filed» WR1i1e mdn1?ztting 'ch appeal to me, this Court had opim-.d
_ the aguestinzns of 13%" as iimneazi in 0fj9ap:i'afii
dc: miss for azatmsaitit-.rat1.o" 11%. The questt1m1s' of].-atw are "A A '
1. Whetlter on th<§'f9;::ta«
uimzmmaatmtcen at' the case, the V'
altmx-ins the Rmranues mpaal i11.a1-spent dffswaipt of .
?1§,.'ai5,fi«3fi ':73? E'-"Wm; a'i1'*u1u}"*"3 tfiaza
;.§.11 M912 i9..5§I15d usldw §Sr.!.._iu:I_ 95:13' at 1-"iI,'1.at!9t.'- ;'_ct.g;}
ufl?3I998a'I*1.V.£-L5 1993,, u.t1-;u;ii;~--ia b;nai;~.gta.:tm.g1ue. (vine
Anne-m1re~'E"-pagea}[23-It t1fRts;:5t2]' " ' t
'Emit $t§1'Lx;-:'"f?i"?-:'VIfiV;=rI'-.3' =.--'.2~.t. es:-.....,. 1'1.
mjwting _VsittjVéfi#i3'a.rs, against the
nu. a:inmim.a1si1tt3a_ hf' hf. apprilsmts having filed
Ht.lfi€3MfiIfl"Hifl1ItfiIivfi§f..I':LV.S'.'3t'Vi-393.Sflhflme, and n cmificate
issued' thwaon.
" Whether the Tribunal ought to have
C.B.D.T..I'Finm=ve Department
" aqargtéd Itffiwenum
4!-2. "*;'t"het.!I.e-r T:-f'r.==1_I_r;n_1 aw ta. hear:
' awuea the dmam at' Delhi rem Court in an India
Faflwathm of Tax Pmntitionera Vsa.Ut.I1'J.I (1999) 235 rm 1
{JIM}, {trifle mmexure 'G' - page) holding thfl the
E..'%-'7.t..'.'3«.& 1993 will mply to bath the Assrasaaas appeais and
M-'M-5' M-"'i:-..g fit'; *"'~*-ta%d
/.._L...;....4.....a.-1-:........ .7
fltrpmtnurmfaunnvmufififi upyom ycauu uulu
sggrwsstl -::1f1)m_a:mtmmItd1evaune.
'Z5
H
u*_p3¢e:.a1d the -zéann. w..;n9!!.=;-.-...1'r -2! a.:.=-m,r.-ti-n as 9
raw-:~.e:ipt't1w mmtmt uflls. 5,61,-fififirecezivedaa on-utsixgg-'."*..VV V '
1:}. Hmardtha Cmnuwl furthn pattigs_ :
am. re.-1. VI. Javali-appcati11g'fr5::_jc]1e
faflmvs;
'fi?!&?.'I. Tf1"}Jii;fifi1""' -Eff Ti' ' uu:u: uugm' LU
be twn rwpmme - merely
becazzses um against. _tl1e vary
fimt the qnpeflmlts. He wouid
pain <:u':=.z;1; aha; flifi?1'a..:is'nb ' '-can under the scheme which
._r.eL';fi1'_e"as';";.€iz:iii:'fm$Vb!.a;'ati0:ifi'iii ream 1 of the same msessnlent year.
.' hm failed to nmnsicier the dmuision of the
,..".'.*a'.w..'-* fifigh. an 1...: case 91' .-1!! . .# Fe..er-21L.n. a_,=F -...I.r
Kw. Unimz of fmfia ¢'I99.'fljJ £35 ITR I the
h validity of the scheme was challenged by way af 9.
"",r;s. 1;bhe %_n*ai.'..L-mset.J2L:svg=:1;'i!;i.u:Ta,:_1;: a division bench of tlm Delhi High
Gem iuawrim imici the pmviaea to 92 bf the .r'='u::t 'W'fi
ultra Axticle 14 of the Constimticm of This has been
/7,
'E9
4» 1.
......IL.....
"11..-_-. "I".-u"Iu-. -.-.-.'I 'In
..... in-nnlnili
____ -.a 1..-- 1..._ 1 u......_..... . ....
EU 'flptwu 0}? Ellis gun Guwalluil LL um Luuwma um: _
appxcciaiss elm affwt ef the dnnisian. And *
cozuand;-a that. flm Tribmnal was in may K V'
A ' 'C'-Ital-Cog'!-QC"
effis. 1:335 L.-$.11 $5 hfiinn 9. V9917...--.I.1.i.! S-inc: Lhé
hu1m~m1J'n page mam for a 4:<nIve11ien¢"e-. iii ' mu':
Wm ixrtfiura nfltflfi of a capital
11.. The the fo11owmg'
'V
.__4.~.. a
hewy VV'i\1'§;;1,4.l49f1fI¥5'j_j9.3AT§L.{E3381 :1-
hag the undsrstands the: schema
. "'t.:r, "if;a$ for settlement. of tax mrcars of a
.n..|"- 'III 4: maul-3.'
11. as: in. mu. sf.
H-~:z
E.
E
E
E
§
ass'é:=mn:: -zit-t;".1:'Zlt1 not mek settlement 0 part of BIIBBIE towards
W i.*1i»s.:njm:'t.,;"'1.:.tnde.r: the wheme While reserving a light of appeal
th; -'.1.:m....1£1.1_-.. -1'i.1u.=:.~z11.:_a er
"% 53% All Mia Fmm' atirm of Tax Vs. Union of
and r;1'thm»". (1.999) 335 ma; 1
---a
pas
CF
c) Prams Relewse dated 2fi.Rl.l998 ismed. by tht: CBDT ts:
that the IIZ'--m1I;r.a.1 Guvmuunnni. has decided to
ncrfflw na:1~.£H=»-1- £3»-~~+ 4- 115 gm 1
Ema:-sq".
am KiJl1"mk"N'i:u:cmn Lama vs. Deputy
tax ma otfinam :2.-as I'm 52?. field: 1 %
"W19 order to be njgada by
1iITJ1l3iEIi' am Km." Vivml Section
ceffii" the Emma n[Na.1) V%§;.9'9S.L'V*E§' 3 urdar
"which is: iarxztanm.-:iw.';:i:'s::.._1i="-* fiifnii:Iusi9§§gzs 'arrows
an-ii Htumis p73i.}y_'f&£$TlE5 fail 3.16 fir:
dafilnrmt makes
psugmumt--'cf 41§§en£Li::iec%~--:1.n-dér Seatinn 90, the
i1LrLIa1iL;_gi:t1,r__::u«t§gfié'-'srawaatiéra int-o afi'a-at. Upun such
being dmnniuad and
pzzaidf and'¢e1Viit'i'aat¢'vi:aéu.y§§i"::£iflar sanction 9'2, there is no
P-W' At.-zzessiag Gfideeg be ree-r..-es-. the
% A Vg.m§a§aan£V"by'anom§i;naar S-actinn 143 ufthe Inmmx
-uutwre the me falls under gmviso 1 to
= A«é:1;a¥:r¥$1e.¢4:ii;ifi----{51}.V¥§f Sanction 90 «men it is found that my
mm~2aés mam fivtninha-d in -the ciaclwatiun i found to
'rm
_'_&)__ C'."--c:msm1wtion filmnpangr Private Liiflitfld Vs. Income
flmm {aueega 2:34 mat. 4:519} 1: is 1u_:.1_
fofluws:
"In viw: oftltua fbcat thu proviso to Section 92 was
Htmifl-E dam by tha Dheelhi High Cam and the llaepaxtment
75
11
itaafif pwceaadseii ta was-"-rrt tha fizéaim, *..'1e.= I}ep=*.:-..ent
crmzaut to ma :3 difiurrant rstand than: the position _1;6"'* " ' V
wiufich it stands cmumitted. Hmmwr, if the
flmas that my umm-ins pmticular fi:r1:aEshe;d an }'
dewfimminn is fave», it can alwqrs apprdagh the '
2.:-a__;" " .1-.. n. 2 I
Rfllfilvfl-f'§.i}" for amcawim of th' s":-;-fin: iimmr we r .
g-.:;a>.'-Trizaa éza fiwjm 9Q{1]; .n.r .-M=nIm....'.*=3_t.1.:h'~__. .. v
aevumnd grnvisu or far such other péimififiiiaia
mzariuavr me and Finance H¢wg§rg:V;.%V_o:;¢mha ma
mammam hm beau: mm mgrast ti;-2:V'v:fl«9§c|9af§&i<i1t.:'}6:§tinues
m be 'wallid, the I}§pm(tmanf¢""h;3,fi§a1 The
wpwmaiw fi*§"dis"missar."» as
hm.s.ving, " _of= the cartificue
grsantmif 't1itt!i,e;Ix." 1'3~=B'cti;éé.'g 947?." 'V '
fiThe"'i::¢mmei1m=§diiid_'hei§¢aipray that the appeaus' be ailowed
mm the cggaw;-vxi;:3nsj"z;~f' 1aza¥v'*be'?am1§i§vcred in favour at" the assessees.
M. V. Snshachala appewting for thc
VV Rev"é3fi;:;£§% the taken by the Tribunal and would
w an 1-runn-
':1nav1-II
_ tfiasat, a..A"';§.-* 41%-..aI bei:1g *.;:=.'..'.s-.521. insefar as we t.!=.=tr.'-l...$.i..... ef L4:
the scheme pextmnmg' ' to own appeals, aiso
j tn Lht'. appeals of the Rwmun, wauld have fat-reaching
A ' cisnsraqimzmztza tlmL'wo1:Jfi'advm'sal1; affect the Revanue.
Hat seeks to rely cm the follmving eruflwxitinsz
'I!
and
hr)
b) Unikm 0f][J.'1diH.'VS.. Dxnkm S. BT.m1wIa;r25E ITR ?61 vo'11erei:'1"a!1
111(%3E;!If*11iJ13i*Jii'Eg facts: it. was held as falluww: " V' V'
"A laimitgrij a:._mpm_s,rj aiming; far 9I1rp_o.s_e ti' '
mxnim duty" -certain tyrm on tha !:d|&'9"i'h9tt the iv 9.
ware fvmr use tin tmifinars. It was foI;mdt1iat ¢'iitaaé"' A
Wm: basing; ffitted tn light cmmgrwrniéii. 3f¢hiclaa.TV »'i'b;§ .
Eammisfionw of Efentrmi. fiaiaé iammi ah.giw=»m"I¥1sé"1.; H
raartiafis tn $3 cmmwy :=..s$:a---*?"'"-_ S' ., ;' :
pmakv ahrmld um--1:.'e' 1av5iad.2.j_»' 1.11" 'the fima show-
millfiitt :mn'tica.sa the :;1=f t'i:=5.=f_*
were ra,l1.£2e;::ya'11ac1 igipmi sh¢$t§"_¢ag:ts?a to why
1;-animal-hf-héa th;.sm§ éérnpaay and
in afi1fgsc=t:£s}"¢;s;'.ft?'1a.*:§i'a1i' "(flue fii§u5i3v-cause ncsiiaes.
"....{E=" "1-'-.:3e_,1'I.I1&iL!.é1'i':'v.'-.t.'|; the gh;m.n.r--:!a..1.--
r._xet:r~3r,$ii:eIa iai2p.1; n" -tha cumpmy to pay excise
55131;? and sln"«VaI'pgfialfyi." Tim Commiaaianer also
1w:q:j'it%3-qgi rmfit diraafbcfmfiicer to pay a penalty.
:__}'-.;u§aa,Hs iv;-r.:mr.a..__,ut_!rs:i'iarre£l by the cmnpmy an well an
_ A tficgré-..t§i¢rn;nr:tu»a15s:.-'ai:1'?:'iv:%:aria -tn: thra Ciaifitmii, Ema fiid
- g;Q§gg:ra1} Appezllate '1'ri'ounaI. Prmtling the
the 1:-"nu-mpmjr as wall as the
. nikadiwwomwam fiiesd rwpmata declaration under
. W-fme Km Vivmd Sanacmaxu Schemea the ettlezmmta
mmuunlts were fiatmninafl. the com.pang.r paid the:
ma war' so €'L"iz'&-*"¢fiI';fi§fl% b'...-#1 tha %"ea*m'.':fi.r.-as pal
'the: nmmmztia so determined under protwt. Cm a
'mi! gaeititiou flied by ma dimntwaiuffiaam in Kmnla
the ifiiemla. High Court diraetnad rafilnd of
-rm.-. mounta paid by mam. The Gujarat
'53
mg: Cant: diaiiifised Qitiliilif rmnmafia
(2
83>
W"-:rfl 'i.*r"~.-':i.r". ':"::i'sfi'fi "ffiffifffid h" ma d.er*a."*..:z-...-=-3'-.3.
Its; the Gourt:
11314:, (1; that under 'gag Km-_~ 'Vimޤ1'_~ i
fififiirui there is u' 4'
:r:.-ja-st 1.11' :31: dmgcl n__ica_ . 2 V'
notice. film is a settl-:s1§e;i'i*~..§1f' the"'='t:§x
Evan thuugh the wane shows?-x'@:,<_'za :guti¢§'m§i§'
upun the cI:I1I1pas1§.r'~~..$1ai
ahnwwumsse, timra 'Em "flax
my m::aa&n::¢ mi: rfiré§tdfu*'ufii.éam. Each
amixgi' hays tépfilt' 9. deazlaration
respect of each
dma&aa¢n.&%V 3gm;;"9+j.%% -cf tl_:w- Finmce (No.2) Am,
-E51533, M13? in respect cf mafim
'.|.'!1e mates: e_I.n3.r:««i in
_ ' " this déciajfiififi by?" the annually" in the "tax araans"
3-,"i:ft1:9c4tn111::VIfii'}'.i"biil3r' umi dflfllel nut cover those oftha
* ._ni{i::'e$»vt;~#:e:;¥*::..4:"f;'1a:v::ra:.. 'I'hmey wnuld get no immunity under
" " can It settlement by the cntulpangfi'
By §a;zfié41.urken of raasmling the Ccnunsel would contend
F
E
«I:-f Ehnf: d.cpa11m:.*.n1 umuld nut have been sntfled by a
flnclmamn m11§.r as ragards the diipllitz raizzeri by the assessee
fl...,,.a. *L'|:'"?J.1.|;%3 h:nwt_wa::1' 11:: 'rm E~D1'LEl.'.!.i'B claimed the benefit of the
1'11 mspeci 0f the amount in that TFFI3 the suhject
%
._ -9- ,_ _--:I--n
, LI ,,,,1"* .1. "l'I,A,___._,.____:1.._. A_¢,...._..'I , _ __ .:| _ ..,.. '., ,_
mane: :31 we mwanue as appeal, 1 u as pmum u '1 am u.
regard" Axtclhmwa waulri submit thm the appeals be ' '
13. in 131: light cat' the above cafitcruififié
exaxltine the matter can merits.
We many ms:-. take m.a ur 1m.eg¢1¢g;.;t%yIo»m¢ns 0f the
Schezrnm, wmh wzurding tn: jug address the
E. ....|...... ...,..,
Lat: " mid ."'i';+:S
11$ dyfiufifi.
Q vv .... =L._ , , ~- _
"'"=~ ..»cmen'w Em; wine 111£%a.mc.: m 1.9.1993. mm am-
of' the ¢uafi;1i:m%unag:A%sgc:iqn%%s: of the Act, it fofluws that in
rulaim n ,:::.~ xatafivsteséineji.-t. j:vn:ar, whethsr it is ahatgeable
car innmne which is in it
__1. ___._. - .1.1 -
gf uxungnanm
V V' axpa11c§53i»m:'e;.V:;ii&§fi1ted chargeable iitt-EIEST. or disputed income as is
H "ztc:: disputed tax which is sruntemplatedg
Wt) means the Dental tax mad payaislc
an Impact. nf an asmssmm.1t.ye.aa' uruier my direct tax
mianrmanjt bui which rmnfizxs unpaid as £311 sf
decfimafinn under Section 33"
/7
<2?
15
~ "Ta:-: meme" is fieifinfid as:
"'r,;a',.'u In rn1at.ion'ta d.i1-mat tax macnnmu, the "
penalty: am" irutamst uiictmmmeni -an at befcyréthe V'
+1 I r I- ~ 4' ' ' . ~. "
5.3"" m""" """'" W.' Ifighgfii {Ff '%5I--%v
.. .-
mc-difietfi in cnannaeaquezacwa of but
mmmmg" " unpaid. amtlua H
I {§I'l&I1.6.1' athe whum-.e:T' a declmntion,
am mhwszas btgifgrn __ba:2f:;rc119§'i";"iii"fe§pafit, of
meats --- scheme was to he
detmhr..:«:11=1.V;;nt ihu Sactircm B8. In the case of
:3
i
==.:-
1'9
E 1
E5
4:':
:3
'HI
3
1::
IE
%
5'
._ V"':"':T.'_uf'"fiaE:'J!'s; is main S3 Bfiffifé the
rlgsignfiied mm j '§':iiAt:-: in the rm prescxibed M. such authority shall
from the date of receipt of the declaration.
'V V and grmt 2+, Germ can to the ciedlarant in respect cuf
tlu-. tax mam payable 3113:" such dtmmflnation tnwards full mad
am of tax armars. It is _ rovided that where any
_i'_...._..
mmelial parficuiax fufnfihwii is
15
L.
_'I_...4.'_ _ .._._ __ ._ .1
prefiumeatl as if "the Iiificlfllano' WW nus: r xulafie min :'
2
in
ctmiwqumm. as umm the Ixwmna-tax Act, 1951, mdcf *
pmnaeflitmgs ware }pendi.ug,sIl1a11 ha dcc1ngarl't:a'
14%. The declatmt. was: requi:'¢§1--.;9
_a££-{d and
..r__....
1m'fl11'1'I days 9:' 1111: wide: by
uptm " cf such pa}?im;.:1t, 'wofiid
Ceartifime tcr tlm dmeiarm, r:io~*.£r.V?ii' that where the
aecumam. had fiieaga was: giving rise to the
' _ I
:3:-.1 mssmmu. "at "ages! "::{am:ld.b
on the £433' x§:::n w'1a1?'»:]'r: passed 11*? the autiwrity against
pay*ane::zt.,mm¢ 39% Séétmn 92 of the Ant dons amttam a
1fi.y!g dafifafliiat in the) cases of m1 appeal filed by the
...... -s..A. 1.....-
szsf an is~:m'u;~': tr: r.usp""' 'mun
Vv mam', Vifiae Authority shall decide the qupeal inespective
' fifa under the Scheme.
fig rnnrrflilggd FM rag.-it; mf'5_1-gnggj
LHIILWIII-'ml &|l-I OVIIII-J «I-
*"*'192.. Appaiinazte similarity not to proceed in certain
-91% fuwaflfi afhfiity ah} .-zrwsad ta .% '$ &:=,'
liama re-!Matin,:_z_ to this disputed chargeable expenditure,
zifiaputum aha:-5-sablaa interxm, disputed inuama, disputed
weaflth. zdirsputwi valm of m m' tax area spacified in that
,/'7.
'<5
P.1ja¢:aFr.i1::"V_~:a;rf:.:.¢-.1~:+;.«__LA'~'.':sau. *l".'i'x1i:t:~11..V__¢f inriia anti C1:i1er3, [15399] 236 I1
1?
:1:-w%a--at§m wdm mama: #..w}:i::.'1 m r:.*;% hm' '--==-' m% _ V "
Lmr.1e2:w-wtion am by me dasimnlad mum-au._ orth M ' H' '
mffthe awn: determined under that aectiou: " '
......:.1...I 1. :.. ........... ........ .... :1... ' 4"': ' - '-
% wuvu tufi L Ham -nu -nyfipnl 'ii E__
Dapmmm Hf tly {Jamal Govargmant of . 2 V'
iraaum resisting tr: the dispnted' c_ftL:rgenb1é'v-
disputed! chargvaabla inxte-rest, dispuies§V%'im;nm¢,'%:§La:puteaVg
%w'e-with, tziiaplfivad value of or .#i:'-':'' ii2§éi4a':V(n:a;Au:apt uiliéra
thrzr tax mew ::~u»mpu-ism: the
"-'*~'~%!§ae :=.-.5-.a£1 $Va'.~i£*"**'-" -=-.,-gm-.-.! "id-'0-i+~1 at'
w I.'I.II-I '.' Id-I\rwtI'kr
RI 73.!'
mashdx=:«uEa:'mi4:ai1;""g.L_-"'
1.5,. as falling foul of
Arficle 4:.-xf the V11 Schedule to the
..t.:ns=:tiumn'n11- a4__I:1m;. '
-u~ .n.--1-wr no. u- .1.'
I I__di£5 of Tax
ii"
l'I'|'I'\ I
1:
iaférnmc to me Proadso to scam 92, the Court
exmmie, explained the unfuT1:na-as of the
'V_ ' ..,'i.r,......-..}K.u_ t'.~..'-'.A':_v.p.-u.-...-'Ha. :11 :-1:-u.-3 J-:1--:rru+1-rnrn %|:n|:mue53
5
5
in
IJDI-*.I.SlI'.| I-Ila!-.I..I. SM-bi) Uta
'I
I'll»
HEEIWSEE is in mama merely by reference to the fact
tlwjg are pmaaaruting _ the litigation or dafmding
' mmzzsgglm-"gs, fol1s:5ws:-
£.L'l'I. - .._ -nun;-Jug.-.n.n
I
.1!.lM".!f1$ fi t7fiI"fi uauaaawu .1'-'2. 9&9:
in Q mgpagia E31: the matter -nfnnture of incume,
qwm.mm uftmnabla come and the catagurjr -uftm but thiy
23;
18
we sifmitad Eu' in-u' ' um""=-r"
r$.=.r;.~e«t.rl:1'-.-*-213:: -.., AseassI_..nm_ Ofiioerg
at plates, ray K aid 'E', '
f'
wers&esaneu1'ta at X and 'I find their incomes and V'
irmumea idanfimal and levy an ide:1flcs1.amnunt of '4
thaws» mm Bath filer appeals baf-ma fha C.'amiui§ui§néf' ' V
(Awauba). The legal pm xsaas-ggi by'L--gVa¢fmk}V:h§ "
X f"ar:& ';3'a.'v'<n:r wfl .2 ..M"g.e§l ié"-.5
allmwzi The Kfiommiai-mar a Y Vd£:5§s'vn_ui»» 'w1"£!1_t'h§_ §
mama pflam raisad Mr B fir§i§e11a§;:2t,L"a::g;fiIis:n_iusa:s the
-IV B prefers his-1 appagi .A/_1}mi_n_:3ae:-tax
Appellate Trifiun-§1:'£...__In %:ha%:¢u:; the mpammt
-.--.
mmmeu up rm ._._tu«. V
i'fié"'&ppaaiB an
pm-......g ....; .. ¥.2:-*.:.~--*a.'.:':gji;a.£='.2~-..;1e.t:-:~.e':;~,1''...e m......he:n.. e.
"I112-_'i'1'i$'&ut1?agflVisroui«iAt'eLk§tha_*ca:une vi-aw on this legal
Enema fiiitiing i'ur-dec%t3:izx:i'ia1__ii:a4t!a'o appetite and, I';i1em"ore.
t}m=-,-= fie:aiéi?:s:; émulfi in % tha @9213. B is
r:g.z1-jajraiafa-1!.. by the. jfaVi:*Ii}am:Vi and may take hanefit ttm-ear,
k% M é Vv&isskt:§ér'2¥aficar"1'1iéa appeluaahéal not be deuaidecl by the 'Tribunal.
L' %-:g:i:«a%"t1ee.hene:it an? the srahmm for he will nut be
% J%%k'u%~:m.a we appeal pmferre-E! by the
E.¢«:[rar§an'c11i.i'~'isi§1aii 'ma hemi and tiecinied on its media on
9.~::s.m:121'ii.fi the e%e.r.|; tn 5.'-e...i-Lu.n. 93.
£1. and B ma both flitigatins asnasseaa. Both an in
mam inf tax. From nuns of the me tin: 'Rwanuo has
:rea=.'1is-um e.-nmznt -.r.~..Fta~.L mazes. .f!_ha are emsght
ta: he di.-stingxumhtecl. aalelgr by agplyiug; the distinguishing
fsaaatnxw cuff who is the appellmt. I-Ian the dilstinction
Euaemzsen the two mamas unreal and artificial and in my
mam In mar crpiuiun, both thze cases ahnuld have
imam cmnarazi by flifi Efihfilfi. Iii hath aha wire, the
%
19
jhaaislmivsr wmifid a.ahiav-a tha :»'|l"'l"irL abjafi; the lfligaicn
mrufllzl r1;I:.scL1.1at+:,s and and the mesa -uftu will be redia§:§i""* ' '
in: Wile $t:mm »LprLs1:l:itg.rfrM1 the twn msaaaem. In fact,
m*=~n's:nuv: should ahmw more iuclindioa1.;iz1~f.s1vnur."d' .
wmaswfi wlm in spite uf 11avin13 sucuaiaédsd as-3:19 4'
-1. -5... '
iisma Tfiffiiggaiion is: stfiii pcrezpareui to give-. up hififigitt thmig;-,; " "
's..*.~.-gag-' at' a.-:d % pwmd :9 .I;I_m 'p11._I,i'~,
tlw 'rm: which was quantiflmftl at «(me
41$ ad up' '
uufiI.Lfifi1.1-3~'fi'.'1 3% we}:
mm Wang lat '1L}"'Ej§;;r14 5;FI:K fifigwufi; thte levied
cm: rimuma rmirmfid. by the Bmreume
an lmxg it"*&aVVhai?1.;1g\g=1}1ia~gd; at' :11, he having
§
i
'la.
:3
I
. 1'!.I"s"'I.llI ,
axamzaadaad _i1';§tAV' E'1g.?!J'E_!!V3.3A:v.V1Jii!$l1|;fl.'»9~«_1v£]?liE'_C0Il1II1iSEi|)n9l',. the tax
maasasvfi-ca 'i:~va.i:1i mam: aisismfi the ei1araca'ai' m'
4zaéi.1Lg,r this Lil: Iiihmaal being decided
fmgfiurabfiy t~.1'= um "1v.a«.ranua.. Thwefurs, where than
¢ is an me-aaea though litigating
A ' éhalfiedtn he in arrmra. We: find it difficult to
W"|L.__" ''_,LV...._ _.
runu an '-we
:.1 .....1.........;......:.... ..... ...-.-...
Id» II mtlmunvu 1au% E Iinnv'-u¥ $5 '.299
éigrmeming, an '*2:-rem'a" which does not fit in the
" 'Mm ta.-rm "arnsnu-sf' manna an ammmt ar qumtity
«' 'mzhiich mm needs tn the paid. if refers to mommy that is
omens}, 'WhmnI1'n Law Lexicon (Fourteenth edition)
r.':'.e;E"drms1 ""1am-.aa:-a" in mean -~ 'mnney unpaid fi the tine time:
a.
5
1- hak-..'"§1*.-.d;.....ms:1a,=; in fie hag 9!' m at.=r.=m.x:1_.'_g
party', It is true thu "tax stems" has been defined the
amwzunt ark' tax, pmaity at intereat "*'dat:armine:i" on or
bafrazre Maw 31, 1998. under clause (ml: of section 3'7.
3
(D,
Z?
fi...._... 2'.-...l I» n.
ma-aainnzbuvaa ma; :5: ma paint of times the tax
dmtmwnimed though such determination was
Emma: by the I:'utnmhaim1szu'(Ap«penJs}. .",':1:ute»4'iz:tA:er11+_t:i.rVu§t;ii:ra.«'I, %
air; wught to be raestmad in the appera.|:'»._;1ra?Eaam§5:1 '
Eiengnmtment wfum tile: "friimna.i,; _ t'.'n1c£¢'--- "
a'u'1'..:3aw:i, fl'i% "W" *="~'-Ed ***1,;'$.b'=-"1-' !*»'._**.¢ --cl,¢i=.i Hf': S
[Ll-I-ll 'VII-II-I I u'
-::r.i.gjz1a¢imgt1na sane. Un1d_yarr the the Inébmegtm _ 5
mm it well known that a§e;ee:minaag:.o;i cuf 1i a'1:-iléity to pay
tmr does: not neceaam'i.ly call '--aEj11&i_¢ation.
T'*ak-a thaw was {:37 pfiyrsieut -{sf at:-Ewes tax,
n;i::-ufim,=r:1;'air:t1J1 a;I3iariLrurz:2a"a;Ir:iE_ in nu; =.Ey'é1Eéi*&i"f:f6viiiW,
'iiamigy 'g
.9 1'1:
Ia¢e',..zi}en when an order
uf :1a.:i:"I£'V|,:td§t=_zaiit.:fii '1'i::'v:5Vw.l»iV4'1*'$ 'made-,' though there may be
wrmd 'mgr he a mihemsutical
eertmfcise m1,y. VfI1seAp+;_fivé3'inn of aectinn 90(2) throws
to --nu-I.-u
Big??? %"§':.fi!."i. fifi aim'-1a"£irm trfliig, mm, tha
" « 31;!-:13 determine the amount payable by
previnus detenninfiian which is sought
" .'ta:i'*'§aiu'a :"t3«1s:ui¥3i§efdVi:nVap1su~al bvgrtha Dwapmhnant may be finalised
¢§1»av-..ti}a§sigr}med authority.
"3?n nut npini-mu, am aubvflnafifiemim can therefnre,
A' 'I::=."" f31&{lfl in the class wflfiiaating mamas in mm merely
raufaarvanue to the fact whether they an pruawuting the
lfrfiggstiam or flnfenciing themaeivaa In aur upininu, once a
'£fi%«i£':i;i.-' tea my tire W *»'»~'as inmarrad mé Juaerm" % 9:: er
lwffgra lnfiailrch 31% 1993; tlua names would be treated ta be
im mvmaa in spite emf his having sawceaded i one stage of
tlzw Wtiguittn iifthe Revenue has chose to ccmtinua with the
/1'
D
.. 1.... .1... :. 1 ' - -
11% L": urn: u nu Luv i|!'I3s§I-""'I"'3t'.LGI'1 fii'v"-'51': .. V
21
' in we ramm "at? tha bazaafit ef the
wiianemszr is diaerimimtaty and vi-u-luive of aticle 14 art:-,§ V " M"
Cfmstuminn. All the: mseaaees 1itiga1{ng~~m.d' " '.
':m«],~u~n1g to ma clans. Any mmpt at wit '
wiamsas by refiu'en-mas to who is ti;»a:_41:rar1u:-irzaftahfi " "
mali-a.'-*>..:.~.t E:-. axe pwéis-.3 !'.t!,,,v-e*.i,«.:n--v.,_$.rfi;4.». a baaaé '
smxxigh-1e difi'am1tia. _It is =j;tra£ie.:'t|s!« ma
aware, I: win hm nammga r§1iti~m.t§'*the uujeid
am'mg;1:et tta be amhiavradby I:|1§ dawn
an R. 1%.. 'awe cass»Ag19s:zjL133 gm fail.
Cm: film -rm'i1a.r4];aé;-Qmi, sin 'wduifi erafiii
..
these m&mdEa§H5of.'§:ifiig¢ia!i,'---hn§i'(fl}...i§Ie realisation nr And heifi. ftim i-.iS§¢ti*ii $2 13 Elm 7r'it""fi'fi fi'u..'r*"' 14 mi' ,j"t.iw_ in creating two artificial classes '£11: mmpateni 011 I31' 'In.-fore Merton 31, Bea:-;e§g1% aaf messm and am the dafinixicm of 'tax 3, E' E. /' Hf , !'I= 53 13 P « df{?S'*/.3:s%~e%' % % u}ai'.«:cr .l-l%EIE;_lI._!!.!..!E -. :. ' 04m3!". E-mnphasis suppiisd) W {*9 {J
15.. The Cezmtml Gmrenmmnt hmdng accepted this decisian haw issmad tn:a~truz:t.ions to implwmhiz flu Schmn "
flaked. Il"5'.12.1998, with Ififflflfillcfi to the 'i"4iIeé 'ta:$§- "_t.I_V1«'eg.;1vT 1:' asfiaaswzz mm: the Schema and tha'ina1_;:t1er'in1 Iegwlatesi. as: undam-
{flt The-: awn:-wee has: the: 'Q11; f.'c.§gu»:':_'I's111Iti::n mum in; rajgpaqc a1mu:[a;::__m*11iz;« apnea or of taxed; so-r far 'bath .323: a:':aafih*f"=-3:5;
my Fm' 4a¢1mim rezgiziag to. Dapartmantai qmeala E:I£l'flrthsE IA can be used. In such 'i:..4:[ and h"*ee '-the ' 'V nut "r_lI£aa;:1_I1:ent_1 iI_u_:me"
V a.;.~:-utriimufing its nut immlved. Tim ' entira K distpulte in minus gmunda of appeal "dmtaa i11r:crmva" on which the ma ..__'pfiffi§iH§ can be wminm In raapact of
-u-udmu. A-slum! nnuuhni E='fi.rmuuw.ua.n Iq.1.-wI.|,§g1"c'x :13 -u"":"i'u".I€i'i 31% L3 £93' ma emits inn:-uma ifinptltfid in such appeals. mm mm the dmimmim in reapeact or fiaputmmtai
-....__ - .....L ..."..._.....:.....I I... 1-1.... .1...' a-J .1 +t......:¢. qqlfi 3.3 wt: auhqnnu u}* in: urauifimfiu filinuu uf, tin: may r_tmeI-ar_1I;ru~ mmh mpefln an passing uftha Mdfif under Section 90 (2). Q 1/ VI '§_~ia:::=c1 cm a pedestai ass was rcquimi to En don' e unacr' Ina En! La}
(iv): ran the want emf |#£'l:|'5FB appear: on JEIIIW issue, if the azaasraaaw rim: nut 139% to tieciare in respect of 'taxes Imr;a!'m:eu:.¥ in Liwmerzztfl =_I,r_r,I;Iz:~--;=.!a, gm;-1;'isi:_rn2!:_£§£' ' -9 L. Eemtima 92 "wild nut agply as these plane bag-__u;fi!y. ' E11: raapact fif iasmna r:oware«d in $516" da.r:lm'zitiu1;V¢fiI./fi% V' mapeut nf "which order under E5e§'c$inn;9fl:'hfi»1:}a2et{"
passed. mm wiil also the 'paam, if.v'Ehe.. ° mwéaaw dew fiat air' 33'? V.ifi~--r'V'}:vs;a?:_%_:
rzxthoar IiJve;v_g.:::n:s.mvI;!::_1!V__ vapyags Lyaii sugh , E was should not "
Tm: ahwzwm :3}4:¢if'1io231ig:cii§" to fits pmvia-inns crlf Scheme, but an *n1taIyvrutaa:invz:."&:ei§:g¥;i§ ::$:t~+..».!'n.$ Inga! pusiticnn and the ___.J. fish iifi"r:.i.ai;=Is1 fl-1:: .3 am, " DE 13" 1;; anusd. The 'pfbfituxt case C1311.jllfllrld'}iki%"ilig:V1Bfii?;Ilb'*fi§i£}£:i-fifld by the T1ihu:nLa1 aftw the ithue 1331111 D-naurt. in All India Federcwan of Tax pm fl fig; r * «.«E'-.r:":r::1'-fig M..." .. .. .fi3p"flfi]° §,rt._: 1'|r_11nt.l.*u_-. Ma r----.....- -a " 4tx::sz5afifi.ir.:I1 92. A deaslaxatimamade in tenms of the Scheme required to be consideml with respect to the tax ~ .......V "; mm, ' ' 4-1. . ' ' an as 'pm.-a:u*1m*~ ta ma.-.3 assassn-wtnt. *-war armsp-.e::t1w sf '#1-.=t}'.:r di3pv.u%tc was in quaatinn in an appeal gprnfcrrerrl by the ass:-.995:
car fit an 92:1:-pawl pm fmrmd by the R¢.wcnu¢. % 'I' 7L 1?'. 111 the 6338, when tfr msesffifi fi1'Jsi"Vu;au--_ dunlmm. mu, Ella: my-calr: of the Ravcnue ware also ' aarmnmatmn by the de:aig1'uat:-.d muharity-'df '£112: 'mam "°ces'*sm'*1*-=' dW-=- Seas talw e-'.21'-..sidera.fld..'.,..i. whm Wm; missed in by the Ré'v:sn§n11e 'w_é.y'Ar.r."f vnas B. dull}; cast on the ' notmthd ding that tl-an dun}.-m-:a.t:i:m n.c3t._ arrears in ....4. _.....'L.I . --» J-3, -A 'u. '-. .-..'n.-ufidf 1; .- -'u-u.3-. vii'-i;-.4 .;gLn"§g,E'1$ u'.'.'1? 1"1Ifi 4 ufir v.'ia;"y' '"1 5" * "' % fififisznl. Jr um Reu*en1w.. to have called upcan the cuf settlement only if all tax .u.nu|r.a.-Ir - .q« ; -u--. -.u- w.. .- -.-. .- --..--. -- are-a.r's, *3"-*1! d9i;=ag" t.11.;€s=»&'4fiéh.ia:""' 2 difigautad TN tbs ravazme and «whinfn pc{:w'I.i;t1g inappgaiv as an iftw data at' such d::tmni:1ah'o11, 'fined pdilti... _ cams, the D d Authority having as defined under my Act, would he . '.'l.'.--m...........33 he _ _ rm ' »- «l_W~F..l1II.'Fu1- bu _ .lL'i9.\-3. law In wuuum. §3:'.--....1-.1 an 1- .21 snnmvnr l'n1.I' l1II+fl'l"I'I"I':'I"Ill| n1-I arr b IRE \|\||I-I|'¢llII..Iu|.-I-'HI! 'U'.H- 'U1. in. respwnt of that mseastnent yam as modified by any =13-rdar, but f6 unpaid an the date af declaration dd srgkagi mm, M me: by tlm mun High crmm, it we-111d include _....i..:I... I..--.| stmh which after E1-'W: 'rxaafl sai asluc, gm e;-In nrrea':-".5 1'1-xciufiifiu + 'CnHUA1f'-Vjjfiffi.' 23 ....--_.... u-tunpnnaumnn .._'I.u.'I'..---Ln 1....I!'u. an r'n.13u'- nu ' ta: "iiiaiii. Iw u \ Eeetia:-I1 fit') ffiqlliree the designated * cmmsm the mom payable by the uiec};a;l"e1t:.itt the }g.:rs:.-1.-~iisien,e :2»-2:11.-In... and gxmt ,"r,s._\.'_--_ the partitfr-'nines of the tax meme detenttfinmtim:I. tm'+ve.n1s full And up-:m 1fs~ta£f_.*11f1cI1J!L stat" mach' order having a-ma... w...um._a1te;~.ae:.tt.een .__1,. st: ';%_eet1e:.': 51*, at 1% eencl'.mm.'e me shell ease, the Designated A.utherit;;a=' C-terlzificette, the seine atmns fi.It.efi.t}"i % t . t§m :memon ta be put must that there 0115111 to be an if?'deg§te!fid»éiiiE_ mew i'.}t..-at. 'fiffi Vt s~:.t1zjeet"'mette;i the eppeale by the department, is therefore not Tfiikfit decisimt ef the Delhi High Court having
--. 11 Lem dq Bar 1* A . ;_;____;-3; 13;»; Q . neaifi .5:1'.1'n__ gnf 1."; A I F E I' i E E 1' e i I 1 I "'Et--1;gmies,t3g aaeer.-ream in am-rea1'e,%mereiy "by reference to the fact. whether they we 1:-rmseeteting Eitigmim mt defending themselves an the &e1;em1air1etien ef the extents. The decision cf the Delhi High tum. Eieie" :3 Sfi""""1i ri.'uT;fi"n"'i'1 tie' "rm-'is<'s ta:
CID 7 1 '=15! E} If E e 2:5 depmmmnut ixtmrtimlg on its mml hybxid procedure of ._ asatssnweg to fizh awn tleulm-atiama, one in respect. of 1 " filed by the ficamsgaag and atlflthm" in re:§pr::it'x:rf 2 j3'?V=,'§ V' .' whim and fancy. It warm the duty 'é5Lf:£he while ezmrasi-:ie1.'ir1g. the dec1i§iIaI.io1ji.V' §iSséssee to d.et:mmL*m.n: iflm rm: mam evrm.fWif31.rt.f§;;§nc'é'~t§:' bflaar amou11I:s _....I!I- .4.
dm: mm the rcucmmd if. the dscflamiun. V make paylnem or to dwist J'3.:'s:m'iV'1;rna3s*;i1iI,g, V1i'é:§éf'i11 a's:t &3;s,::s:i1ci1datannination. The Revenue u I' u '~ I , I ..a-«£2.-*'"' i-r=...33.=..=:fl 1n .$...$:.tre.s:=.-.".t. saw Mr' mm! ls 11.! 9. [hrs-.«f "i+'3.3E.....%fi3I'.§ fan: the aszscsamncnt year, djscrapmmcy, insofar as the tax ,__1}i:m 1':fi1_.3]fi§:f§_u".i. ; to the dispute scrught to be raised by the jv»-V'?!-?,'e=+'e1u:ae i'3:.__:'_i£a"- fi1;F]_$flflL'E"i, mt. pan of H1 said ..._ .4. 1.1.. ._ V' hr: the Rew:'::nua"s mm lapse and hence, there is no ":1 '_;-n1't1c9.t4:%aarsm: in the m'mIm1t.ia)113 pm fcurth by the Revenue. % 2'?
.fim:a:arrcii11g13.r., tftw appeals are ailawéd. THE j:163i"fiW1'5' 'f _ Tnmm.-all are ml; aside.' The questions of law me ' favvzmr emf flu: atamasmes and against the . '_ ' 1W'