RAZA TEXTILES LIMITED Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THIS is a petition under article 226 of the Constitution.

(2.) THE relief claimed in the petition is that a writ of certiorari may be issued quashing an order dated March 12, 1957, passed under section 18(3B) read with section 18(7) of the Income-tax Act.

(3.) THE other point urged by learned counsel for the petitioner is that if the liability for payment of the commission was of the petitioner, it would not have been necessary to mention in the rate specified in the contract form the rate at 19 1/2 pence per yard less 2 1/2 percent. commission. It would have been sufficient to mention the rate minus the commission after working out the same without specifying the commission itself as that would be a matter between the petitioner and the Pioneer Consolidated Company, with which Messrs. Lababedi Textiles would have nothing to do. This again to my mind is not conclusive. THE mention of the commission in the contract form cannot necessarily lead to the inference that the liability for the payment of commission the situation is equivocal. Taking the description and the rate as mentioned in the contact form and the entries in the accounts of the petitioner, I cannot say that the Income-tax Officer was necessarily wrong in the inferences which he drew. THE findings recorded by the Income-tax Officer ar findings of fact. THEse findings cannot be challenged in a petition under article 226.