COMMISSIONER OF INCOME TAX Vs. ORISSA CEMENT LIMITED

JUDGEMENT

(1.) THE petitioner (CIT) had required the Tribunal to refer for the decision of this Court as many as ten questions of law said to arise out of the orders of the Tribunal in the case of M/s Orissa Cement Ltd., New Delhi, for the asst. year 1974 -75. The Tribunal has submitted a statement of the case in regard to one of them, but declined to refer the other nine questions. By this application, the petitioner seeks a reference of those nine questions also to this Court.

(2.) HOWEVER , we are of the opinion that no further questions of law arise out of the order of the Tribunal and that this application has to be dismissed. We state our reasons in brief.

(3.) THE Tribunal has found that though certain workers were employed by Mange Lal Bhikam Chand for carrying out the work of mining in the assessee's mines, they are in law the employees of the assessee as decided by the Supreme Court in the decision in Hussainbhai vs. Alath Factory Tozhilali Union, AIR 1978 SC 1410, (1978) 53 FJR 278. That being so, the assessee had a liability to pay compensation to the workmen and since Mange Lal Bhikam Chand had made this payment, the assessee compensated Mange Lal Bhikam Chand by paying him a like amount. In view of this, the question of a specific agreement between Mange Lal Bhikam Chand and the assessee does not arise and the Tribunal's conclusion that the assessee is entitled to the deduction of the payment made is concluded by the decision of the Supreme Court referred to above and calls for no further reference.