1991 (9) TMI 69

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....ty, Calcutta, issued a notice under section 6(1) of the Act to him in relation to the following properties : (1) Mud-built dwelling house in P. 0. and Vill. Chandganj, West Dinajpur, value estimated at Rs. 30,000 ; (2) 2 1/2 acres of agricultural land at Vill. Chandganj, P. S. Mukarganj, Dist. West Dinajpur - estimated value Rs. 42,000. The Competent Authority, it appears, was not satisfied with the explanation, if any, given by the appellant in pursuance of the notice under section 6(1) and issued another notice under section 7(1) of the Act to him.After completion of investigation and trial, the Competent Authority passed the impugned order, dated December 31, 1990, against which the present appeal is directed. The order under....

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....ending. The other property is a dwelling house worth Rs. 30,000 detailed at S. No. 1 in the notice under section 6(1). The order of the Competent Authority indicates that this house consists of three rooms, a kitchen and privy. The appellant produced a certificate dated September 10, 1990, from the anchal pradhan, wherein it is certified that the appellant built one room at the cost of Rs. 2,000 in 1967, another one at the cost of Rs. 2,500 in 1970-72, and the third room at the cost of Rs. 10,000 in 1986-87. The kitchen at the cost of Rs. 5,000 was built in 1988 and the privy at Rs. 4,000 in 1989. The case of the appellant before the Competent Authority was that his son, Krishna Kumar Saha, B. E. (Civil), had contributed to him from his ....

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....0,200. The Competent Authority has applied the rule of thumb by taking a broad view in recording a favourable finding for the appellant on this point. He has exercised restraint in not accepting the plea regarding the contribution of the full amount, i.e., Rs. 20,400. Why he has done so remains unexplained. This apart, the Competent Authority has accepted that the appellant received contribution of Rs. 10,200 from 1984-85 to 1986-87 from his son and further that much amount was spent for the construction in 1986-87. The Competent Authority has held that the amount of contribution thus received was spent by the appellant for the maintenance of the family. The impugned order is silent whether any other member of the family was earning or whet....