COOPER ENGINEERING LIMITED Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) BY a Government resolution dt. 13th April, 1963, the Government of Maharashtra accorded administrative approval to plans and estimates, the latter amounting to Rs. 7,80,000 for construction by the Maharashtra Housing Board of 200 two room tenements at Chinchwad, District Pune, under the subsidised Industrial Housing Scheme. Out of the 200 tenements, 100 tenements were to be built for housing eligible industrial workers of the assessee in accordance with a scheme sanctioned under a Government resolution dt. 25th July, 1963. The remaining 100 tenements would be placed in the general industrial housing pool. An amount of Rs. 1,95,000 was required to be deposited by the assessee with the Maharashtra Housing Board as its contribution. The tenements to be built for the assessee were to be allotted to its eligible workers in accordance with the procedure for allotment laid down in the latterly mentioned Government resolution.

(2.) A note annexed by the assessee, which is part of the record, shows that the tenements would belong to the State Government. The Industrial Housing Colony wherein they were to be situated would be run by the State Government. The cost of the services to and the maintenance of the quarters would be met by the State Government. If the occupant of the tenement ceased to be an employee of the assessee, he was required to vacate the tenement. The responsibility of evicting him therefrom was that of the State Government.

(3.) ARISING out of this finding of the Tribunal, the second of the two questions posed in this reference arises. The first of the two questions is covered by an earlier decision of this Court. The two questions read thus :