SANTOSH KUMAR Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Income-tax Tribunal on the application of the assessee has referred for the opinion of this court under section 66(1) of the Indian Income-tax Act, 1922, the following question of law :

(2.) THE facts stated by the Tribunal, so far as they are relevant, are that the income-tax and super-tax payable by the assessee for the assessment year 1954-54 was Rs. 73,167-13-0. By a demand notice issued under section 29 of the Indian Income-tax Act, the Income-tax Officer called upon the assessee to pay the tax on or before the 8th of July, 1955. As the tax was not paid on or before the due date, the Income-tax Officer passed an order on the 27th of January 1956, under sub-section (1) of section 46 of the Act and imposed a penalty of Rs. 5,000. Against this last mentioned order the assessee preferred an appeal before the Appellate Assistant Commissioner on the 15th of February, 1965. On the date on which the appeal was filed the assessee had not paid the tax that was due from him. THE Appellate Assistant Commissioner by his order dated the 15th of May, 1956, held that, as the tax had not been paid on the date on which the appeal was filed, the appeal was incompetent. None the less he considered the matters which had been raised before him also on merits. THE appeal was dismissed.

(3.) THERE is a proviso to section 30(1) which runs as follows :