TaxTMI 
TaxTMI 
1954 (8) TMI 29
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....te Tribunal to refer to the High Court under section 21 of the Excess Profits Tax Act read with section 66(1) of the Income-tax Act, certain questions of law said to arise out of the order of the Appellate Tribunal dated 26th May, 1952, in E.P.T.A. Nos. 284 and 346. Inasmuch as, in our opinion, a question of law does arise out of the aforesaid order, we hereby draw up a statement of the case for reference to the High Court. 3. The three questions suggested by the applicant raise two contentions, namely: (1) Whether the income of the applicant was from a business and thus assessable to excess profits tax or whether it was from the exercise of a profession as defined in section 2, sub-section (5), of the Excess Profits Tax Act, and (2) Whe....
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....as Annexure 'A'. From these facts, the following question of law is referred to the High Court:- "Whether on the facts and circumstances of the case, the Excess Profits Tax Officer was right in holding that the income of the assessee from commission on purchase of rice on behalf of the Government was assessable to excess profits tax." 4. The second contention raised in these applications was not raised before the Appellate Assistant Commissioner and was not allowed by the Appellate Tribunal to be argued before it. This question cannot therefore be said to arise out of the order of the Appellate Tribunal and cannot therefore be referred to the High Court. ....
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....in accordance with the rules obtaining at the time when the reference was made caused the paper-book to be prepared and printed and has filed the same. The matter has now come up for hearing. No hearing, however, can take place, as the assessees who caused the reference to be made are not attending. As I have said, this has happened before, but in spite of the absence of the assessees who had caused the reference, we decided the question of law in those cases, as we felt some doubt in view of the language of sub-section (5) of section 66, as to whether it was open to the High Court to decline to answer a question for the reason that the party who had caused the reference to be made was not appearing. We have now considered the matter fur....
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....nguage of sub-section (5) of section 66 of the Income-tax Act. That section reads as follows:- "The High Court upon the hearing of any such case shall decide the questions of law raised thereby and shall deliver its judgment thereon containing the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the Court and the signature of the Registrar to the Appellate Tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgment." It will be noticed that the section is expressed in mandatory language and deploys the word "shall" throughout its many clauses. ....