WARWICK ESTATE SYNDICATE Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THESE cases have been placed before us on a reference made by the Division Bench of this court vide order dated December 3, 1997. The question under reference was as follows :

(2.) THE brief facts which gave rise to these tax cases are as follows :

(3.) THE further argument of learned counsel is that the assessees have strictly complied with the provisions of Section 27 of the Act which provides for the procedure relating to registration of the firm. According to him, Sub-section (1) of Section 27 provides that application may be made to the Agricultural Income-tax Officer on behalf of the firm constituted under an instrument of partnership specifying the individual shares of the partners for registration. Sub-section (2) thereof provides that the application shall be made by such person or persons and at such times and shall contain such particulars and shall be in such form and be verified in such manner, and Rules 16 to 24 contain the relevant provisions for the registration of the firm, issuance of certificate of registration and the cancellation of the registration so made under certain contingencies. Since the assessees have complied with the requirements under Section 27 and the relevant rules, the approach of the Commissioner is wrong as stated above.