C M GEORGE Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE petitioner was liable to be assessed to excess profits tax for the chargeable accounting periods 1st April, 1944, to 31st March, 1945, and 1st April, 1945, to 31st March, 1946. On 31st December, 1951, the Excess Profits Tax Officer completed his assessment and levied a tax of Rs. 29,149-5-0 and Rs. 83,580 respectively for the two chargeable accounting periods. Demand notices under section 29 of the Income-tax Act were issued to the assessee on 30th April, 1952

(2.) THE assessee preferred appeals against these assessments. Independently of the appeals, however, the Commissioner exercised his revisional jurisdiction and reduced the tax liability of the petitioner by the order dated 7th January, 1954. THE tax payable by the assessee with reference to the accounting period 1944-45 was reduced to Rs. 15,513-5-0 and that for 1945-46 was reduced to Rs. 31,716-0-0. THE total of the taxes due from the assessee thus came to Rs. 47,229-5-0.

(3.) THE learned counsel contended that the burden lay upon the Department not merely to prove that the certificate had been forwarded but that it had also been received by the Collector, and unless both these tests were satisfied, the Collector would have no jurisdiction to recover anything from the assessee. It may not be necessary to examine the soundness of this contention in these proceedings. THE Department made it clear in its supplementary affidavit that the certificate dated 13th March, 1953, had in fact been received by the Collector and was in due course forwarded to the Deputy Tahsildar. No doubt the original certificate itself has been misplaced. But there is certainly proof that the certificate dated 13th March, 1953, was in fact received in the office of the Collector of Madras.