TaxTMI 
TaxTMI 
1957 (3) TMI 83
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....Supplies Department of the Government of India in 1942-1943 on the basis of contracts entered into at Trivandrum. The goods were manufactured and delivered at Trivandrum and payment was also received at Trivandrum. The firm had paid Income Tax to the State Government for the relevant period. The first respondent also assessed the firm to Income Tax for the identical period. The petitioner is not aware of any notice regarding such assessment proceedings except a demand made by the Income Tax Officer, Tirunelveli, to which he sent a reply denying his liability to pay tax and questioning the jurisdiction of the first respondent to make the assessment. However he receiver a notice from the second respondent demanding payment of a sum of ₹....
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.... known a British India. The assessment was made after notice to the petitioner. The allegation that no notice was sent to him by the first respondent was denied and a postal acknowledgment signed by the petitioner was produced. The assessment was made under section 23(4) of the Income Tax Act as the petitioner did not file any return. It is further stated that the contract was made in Delhi and the payments were also made in Delhi. The Income Tax Officer of New Delhi had therefore jurisdiction to assess the firm. The allegation that the proceedings started by the second respondent were invalid was denied. It was also stated that this was not a fit case for invoking the extraordinary jurisdiction of this Court as the petitioner could seek ef....
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..... The certificate in question has been produced by the second respondent and it reads as follow: This is to certify that the sum of ₹ 2,780-130 (Rupees Two thousand seven hundred and eighty and annas thirteen only) Which is due from Messrs. v. Industrials, c/o Travancore War Supply Syndicate. Trivandrum, Travancore State, on account of income-tax/super-tax and penalty is in arrear. With reference to the provisions of sub-section (2) of section 46 of the Indian Income Tax Act, 1922, you are hereby requested to recover the same as it is an arrear of land revenue. 5. This certificate purports to have been issued under section 46(2) of the Indian Income Tax Act which is as follow: The Income Tax Officer may forward to the Collector a....
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....this Act, shall be conclusive proof of the matters therein stated. (3) The Collector of the other district shall, on receiving the certificate, proceed to recover the amount stated therein as if it were an arrear of lane-revenue which had accrued in his own district. 4. Where any sum is recoverable as an arrear of land-revenue by any public officer other than a Collector or by any local authority, the Collector of the district in which the office of that officer or authority......proceed to recover the sum as if it were an arrear of land revenue which has accrued in his own district, and may send a certificate of the amount to be recovered to the Collector of another district under the foregoing provisions of this Act, as if the sum wer....