INCOME TAX OFFICER Vs. SWAMY SATCHIDANAND

JUDGEMENT

(1.) This is an appeal by the Second Additional Income Tax Officer, Kozhikode, against the decision of Govindan Nair J. in O. P. No. 475 of 1962. The question for determination is whether the respondents are liable to pay the income tax assessed on the Shrishaila Industrial and Spiritual Colony Charities for the assessment years 1950-51 to 1957-58.

(2.) The Shrishaila Industrial and Spiritual Colony Charities is a society registered under the Societies Registration Act, 1860, and has been assessed as an association of persons. The registration of the society was on 1 6 1949 and it is common ground that the respondents were members of the society at the time relevant to the assessments with which we are concerned.

(3.) According to the Department there has been a discontinuance of the business of the society and the learned Judge has directed that that question should be investigated by the Income Tax Officer as far as the assessment year 1957-58 is concerned. If the business of the society has been discontinued, that discontinuance will affect not only the assessment year 1957-58 but also the other assessment years, 1950-51 to 1956-57.