1959 (3) TMI 69

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....ax Appellate Tribunal referred the following question to this court in November, 1954 : "Whether the receipt of the cheques in Bhavnagar amounted to receipt of sale proceeds in Bhavnagar." 2. The reference was then heard by this court on September 23, 1955, and a supplementary statement of the case was called for from the Tribunal on the point whether there was any request by the asses....

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.... only facts which have been found proved by the Tribunal and which are material for answering this reference are that the cheques were in fact received by the assessee's at Bhavnagar which, at the relevant time, was not part of British India and that there were two letters on record which showed that the cheques were received from the Supply Department of the Government of India by post. It is....

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....e facts and circumstances of the case that an implied request made by the creditor to send the cheque by post and the post office may then be constituted an agent of the creditor for receiving such payment. It is clear from the judgment in Shree Jagdish Mills' case that in order to constitute the post office an agent of the creditor so as to make the place of posting the cheque the place of pa....