1998 (2) TMI 76

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....i Packirisamy Nadar, Udaiyandu, Peravurni Taluk, Thanjavur District, is an agriculturist. It appears that the assessee purchased a lottery ticket of the Manipur State Lottery in the draw held on February 28, 1988. The lottery ticket he purchased, it is said, won the second price of Rs. 11,00,000. He appeared to have deposited the prize winning ticket the State Bank of India, Thiruthuraipoondi, at ....

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..... It was also ascertained from the Joint Director (Lotteries), Government of Manipur, that the said prize winning ticket HBC 202136 of the 120th draw (Bumper) of Manipur State Sports Lottery held on February 28, 1988, had been submitted by one Mr. Bhalchand Krishna Karter of Bombay. Since the assessee had not submitted the prize winning ticket himself, and encashed the amount and received a sum....

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....e entire lottery receipt was to be assessed only in the hands of the applicant therein ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in arriving at the conclusion that the onus always lie on the person who alleges the transaction in spite of the fact that the applicant discharged his obligation as contemplated under the statute by bringing all evide....