From the Judgement and Order dated the 29th October 1971 of the High Court of Goa, Daman and Diu in S.C.A. No.
31 of 1970 in the Court of the Judicial Commissioner, boa, asking for a writ of Mandamus directing the Income tax Officer to withdraw the demand numberice.
The, Aluminium Company time chartered a ship M. V. Sparto belonging to a number resident companypany called Sparto Compania Naviera of Panama.
The said ship called at the port of Betul, Goa, on March 1, 1970 where it loaded 13,000 long tons of bauxite belonging to the time charterers, the Aluminium Company.
Having obtained from the Judicial Commissioner a certificate of fitness to appeal to this Court under article 133 1 b and c of the companystitution, the Union of India has filed this appeal.
The respondent filed Special Civil Application No.
By a judgment dated October 29, 1971, the learned Judicial Commissioner allowed the respondents Writ Petition and passed an order quashing the demand numberice.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The ship was allowed to leave the port of Betul on the basis of a guarantee bond executed by the respondent in favour of the President of India, undertaking to pay the income tax payable by the time charterers under section 172 of the Income tax Act, 1961.
S. Desai and Miss A. Subhashini for the, Appellant.
The Judgment of the Court was delivered by CHANDRACHUD, C.J. The respondent, Gosalia Shipping Private Limited, which is a companypany incorporated under the Indian Companies Act does the business of Clearing and Forwarding and as Steamship Agents.
On March 20, 1970 the ship left for Alfred port, Canada.
In 1970, respondent acted as the shipping agent of Aluminium Company of Canada, Limited which is a number resident companypany.
T. Desai, M. V. Shah and R. P. Kapur for Respondent.
1735 of 1972.
51,191 by way of income tax under the aforesaid provision.
On April 15, 1970, the First Income tax Officer, Margao, Goa, issued a demand numberice to the respondent for payment of Rs.
31 of 1970.
The question as to whether the respondent is liable to pay the income tax demanded of it by the Income tax Officer, depends for its decision on the companystruction of section 172 of the Income tax Act, 1961, which read as follows at the relevant time 172.
