MANGAL SEN Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) THE disposal of this writ petition which relates to the assessment year 1956-1957 will also govern the remaining five writ petitions for the assessment years 1953-54, 1954-55, 1955-56, 1956-57, 1957-58 and 1958-59.

(2.) THE facts leading up to this petition are these. THE petitioner was a partner in a firm M/s. Mangal Sen Manchand, an unregistered firm carrying on business at Doiwala, Dehra Dun. THE other partner was Manchand. THE business carried on was that of contract of loading and unloading of sugar-cane from the centre of purchase to the gate of the sugar mill called Sir Shadi Lal Sugar and General Mills Limited, Mansurpur. THEre was an agreement between the two partners of the firm and the said mill in regard to the loading and unloading contract. Under this agreement the firm was entitled to receive 10 paise per maund as labour and commission charges on the quantity supplied at the mill gate. In addition the firm was entitled to two per cent. driage occasioned in the transport from the centre of purchase to the mill gate. During the summer months when driage was expected to be more the percentage of driage to be calculated was 3%.

(3.) FOR the reasons given above the petition is dismissed. In the circumstances of the case the parties are left to bear their own costs.