JAGANNATH TEMPLE MANAGING COMMITTEE, JAGANNATH TEMPLE, PURI Vs. COMMISSIONER OF INCOME TAX, BHUBANESWAR “AYAKAR BHABAN”, RAJASWA VIHAR, BHUBANESWAR

JUDGEMENT

(1.) IN this matter the petitioner is Shri Jagannath Temple Managing Committee being represented by its Chief Administrator. The subject matter of challenge in this petition is the order dated 12.10.2006 passed by the Income Tax Officer, Puri Ward, Puri to the effect that letter No. 1015 dated 17.8.1995, issued by the Assistant Commissioner of Income Tax, Circle -1, Bhubaneswar granting exemption to the petitioner under Section 10(23 BBA) of the Income Tax Act stands withdrawn with immediate effect. Apart from withdrawing exemption, various other notices were issued under Section 142 of the Income Tax Act (hereinafter, 'the Act) and letters to the Bankers and others were issued under Sections 201 & 201 (A) of the Act and notices under Section 221 (1) of the Act have also been issued and have been impugned in this petition.

(2.) SHRI Jagannath Temple Managing Committee (herein after, the 'said Committee), the petitioner herein, has been constituted by the State Government under the provisions of Shri Jagannath Temple Act, 1954 (Orissa Act II of 1955) (hereinafter, the 'Act of 1955). The Act of 1955 was assented to by the President of India on 15th October, 1955.

(3.) THE Committee, i.e., the petitioner is a body corporate under the said Act of 1955 and having a perpetual succession and a common seal, and can sue and be sued in its own name. This Committee is constituted under Section 5 and under Section 6 thereof, the Committee shall consist of a large number of members of whom the Raja of Puri shall be the Chairman and an officer, not below the rank of Additional Chief Secretary, shall be the ex -officio member and its working Chairman. The Committee shall also consist of Chief Administrator appointed under Sub -Section (1) of Section 19 of the said Act.