Pooja Agarwal, Jaipur vs Acit, Jaipur on 2 December, 2019
7. The next submission of the AR is that the certification or the measurement taken by
the officer of the Jaipur Nagar Nigam are not binding or mandatory. It is a fact, that
nowhere in the law has it been stated by whom the certificate verifying the distance from
the Jaipur Municipal limits is required to be issued. The certificate issued by Jaipur
Nagar Nigam is held to have evidentiary value over and above those issued by the
Sarpanchs and Patwaris by holding that the official of the Jaipur Nagar Nigam would
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ITA Nos. 927/JP/2012 & 84/JP/2013
Pooja Agarwal vs. ACIT
have the correct information regarding the municipal limits. Moreover, there is no
evidence that the certificates issued by the Sarpanch or the Patwari were prepared after
the physical verification of the land from the Jaipur Nagar Nigam limit. On the other
hand, the distance was physically measured by the concerned official of the Jaipur
Nagar Nigam that is the Revenue Officer Amer Zone, Jaipur Nagar Nigam in the
presence of the officials of the Income Tax Department and the report was submitted
which was accepted and reiterated by the Revenue Officer of the Jaipur Nagar Nigam.
There is no evidence that any of these officials were biased in the discharge of their
official duties. Therefore, there appears to be no justification for not accepting this
evidence just because it has not been mentioned in the I.T. Act, as to who would issue
this certificate.