LAWS(GJH)-1976-3-5

TOPANDAS KUNDANMAL Vs. COMMISSIONER OF INCOME TAX

Decided On March 17, 1976
TOPANDAS KUNDANMAL Appellant
V/S
COMMISSIONER OF INCOME TAX Respondents

JUDGEMENT

(1.) THE following question has been referred to us for opinion :

(2.) A few facts may be stated in order to understand the rival contentions of the parties.

(3.) AT the outset, it should be noted that the award of the civil judge (S.D.) enhancing the compensation was set aside by the High Court of Gujarat, in the appeal preferred by the State Government and that as the question involved in the appeal was more than Rs. 20,000 a certificate was granted by the Gujarat High Court to the assessee to carry the matter in appeal to the Supreme Court. It should also be noted that the High Court of Gujarat while setting aside the order of enhanced compensation made by the civil judge (S.D.) restored the order of the Special Land Acquisition Officer offering the amount of compensation to the assessee. Though these facts were brought to the notice of the Tribunal at the time when the appeals were heard before it, the Tribunal was of opinion that the question was not free from doubt and as simple as was sought to be made out on behalf of the assessee. In the opinion of the Tribunal, the moment the decree was passed in favour of the assessee, the assessee got a valuable right of enforcing the decree against the State and having regard to the fact that the State was obliged to make deposit of Rs. ,72,892.77 in the Court of the Civil judge (S. D.) out of which the assessee had actually withdrawn the amount of Rs. 50,000 on furnishing solvent security, it must be held that the right to receive the amount had accrued in the accounting year 1963, relevant to the assessment year under reference, namely, 1964 65. It is this opinion of the Tribunal which has been seriously assailed by the learned advocate appearing on behalf of the assessee before us.