SAJID MOWJEE Vs. INCOME TAX OFFICER

JUDGEMENT

(1.) HIS appeal relates to the asst. yrs. 1993 -94, 1995 -96 and 1996 -97. Only one Court fee has since been paid. But now Court fee in respect of each assessment year is payable. The appellant shall put in the balance Court fees for the two assessment years within a period of four weeks. In default, this appeal shall be treated as appeal only in respect of the asst. yr. 1993 -94 and the appeal in respect of the other two asst. yrs. 1995 -96 and 1996 -97 shall stand dismissed.

(2.) WE have passed an order yesterday on the question of payment of Court fees after which the hearing commenced and continued till today. Subject to the above order, we propose to dispose of the appeal in the manner hereafter. The questions :

(3.) IN this appeal we are called upon to answer the following two questions on which the appeal was admitted :