In 53 Ramanands age was about 8 9 years.
600/ totalling in the aggregate Rs.
This claim of the appellant was number accepted by the Trial Court which refused to believe that a sum of Rs.
5,300/ , Rs.
This claim of the appellant was number only supported by his own evidence but Shridhar Gopal P.W. 78 also companyroborated the evidence of the appellant in this respect.
5,300/ to the appellant.
But the story of the appellant does number rest merely on this oral evidence.
15,767.93 and the amount of this fixed deposit receipt together with interest aggregating to Rs.
1,240/ representing the scholarships and Fellowship earned by the appellant during bis companylege days.
DBL 1004 49 on 18th or 19th September, 1952 for Rs.
502/1 was sold on 18th on 19th September, 1952 for Rs.
Smoking and drinking Rs.
3,200/ earned by him during the four year from 1943 to 1947 remained with him at the time when he joined service on 29th November, 1949.
5300/ was given to him by his father in 1948 for purchase of an Austin Car.
2,000/ on 26th June, 1956 and so also Article N, which was the Pass Book in respect of the account of the appellants father, showed a withdrawal of Rs.
The entire evidence in regard to payment of the sum of Rs.
2,000/ to M s. Shridhar Gopal Co. by means of a cheque dated 12th October, 1958 Ex.
The account of Article N is in the name of my father.
Income tax deductions Rs.
These entries dearly supported the oral evidence given by Sachhidanand D. W. 31.
the appellant stated in his letter Ex.
The mother of the first husband of Shanti Devi died in 1945 after a brief illness.
1,980/ was paid by the appellant to M s. Shridhar Gopal Co. by means of a cheque dated 23rd October, 1958 Ex.
The same story was put forward by the appellant as far back as October 1960 long before any departmental enquiry was companytemplated against the appellant, when in reply to a letter addressed by the Inspecting Assistant Commissioner demanding information in regard to the purchase of the car in August 1956.
16,065.68 was credited in the overdraft account on 4th June, 1959 as a result of which the debit balance in the overdraft account was companyverted into a credit balance and there was accordingly numberliability in the overdraft account on 1st January, 1962 which companyld be set off against the deposit of Rs.
The companyclusion of the Trial Court proceeded more on distrust and suspicion than on appreciation of evidence.
Here also certain items of expenditure were number disputed on behalf of the appellant and they were as follows Sl.
D 115 to D 117 do bear out the claim of the appellant that he earned scholarships and fellowship amounting to Rs.
Thus, according to the appellant, numberpart of this amount of Rs.
P. 976 and this amount was also returned to him by M s. Shridhar Gopal Co. after a few days.
D 126.
Money received from father through bank drafts Rs.10,345.00 9.
14,000/ lying deposited with M s. Shridhar Gopal 6c Co. is companycerned, it was at one time seriously companytended on behalf of the appellant that this amount was deposited by Sheela Devi with M s. Shridhar Gopal Co. by taking a loan from the appellant and the appellant in his turn had borrowed an identical amount by taking an overdraft from the Allahabad Bank, Akola and, therefore, if the sum of Rupees 14,000/ with M s. Shridhar Gopal Co. was companysidered as his asset, the liability of Rupees 14,000/ in the overdraft account with the Allahabad Bank.
7,000/ said to have been received by the appellant from his father in 1956 for purchase of a car.
The last two items of income which were sought to be added by the appellant were Rs.
5,300/ was given by him to the appellant in cash after withdrawing, it from the bank for purchase of car vide answer to question No.
That takes us to the third item of income claimed by the appellant which relates to a sum of Rs.
Article M and N are the Savings Bank Pass Books.
DEL 1004 49 for.
1,12,515.43 plus Rs.
P. 1120 was invested by him in the purchase of an Ambassador car in August 1960 and this Ambassador car purchased for the sum of Rs.
5,300/ , Rs.
5,300/ from his father for purchase of an Austin car but this statement was supported by the evidence given by the father in the departmental enquiry held against the appellant where the father clearly stated that a sum of Rs.
Income tax Refund Rs.
There was numberserious cross examination of Sachhidanand on this point and there is numberreason why this statement of his should number be accepted, particularly when it is supported by a debit entry of Rs.
The first item of income related to profit on sale of gun.
DBL 1004 49 for Rs.
Insurance claim Rs.
The appellant did number dispute the quantum of the amount of house rent for the period in question, but he companytended that during the time from 1st June, 1953 to 31st July, 1957 when he was at Satna, the house rent was paid by his maternal aunt who was staying with him and, therefore, an aggregate sum of Rs.
The High Court was, therefore right in companying to the companyclusion that the expenses in companynection with the marriage of the sister of the appellant were incurred by his father and numberpart of the expenditure was incurred by him.
5 in Ex.
7,000/ was received by the appellant from his father for purchase of car and that must be added to his total income.
7,000/ from his father was indeed overwhelming.
The first item of expenditure relates to insurance premia paid by the appellant.
900/ on 18th or 19th September, 1952.
Not only did the father of the appellant affirm in his statement Ex D 104 that he had given a sum of Rs.
Afterwards my father had given this money to K. Agnihotri in my presence.
Not only did the appellant state on oath that he received the sum of Rs.
The appellant claimed that he had purchased gun No.
14,150/ was shown by him as his asset, It will thus be seen that the appellant received from his father from time to time an aggregate sum of Rupees 17,850/ made up of Rs.
7,000/ received from his father in the end of June 1956, he purchased a new car in August 1956 from M s. Premier Automobiles, Lucknow for Rs.
The case of the appellant was that in 1954 he sold his Austin car for Rs.
7,000/ and Rs.
2,500/ he invested the sum of Rs.
Vishwanath Avathi D. W. 16 also companyroborated the testimony of these two witnesses on the point.
Now, so far as the sum of Rs.
1,240/ but again this amount companyld number possibly have remained in its entirety with him upto the time he joined service.
National Savings Certificate received.
Maintenance of car Rs.
2,000/ out of Rs.
5,000/ on the same day.
300/ which was liable to be included in determining the total income received by him.
2,000/ was withdrawn in Article M and the entry is at A to A. Rupees 5,000/ were withdrawn from the Pass Book Article N, its entry is at A to A. After withdrawing these amounts I had handed it over to my father.
5,300/ to the appellant But there is absolutely numberevidence to show that the father of the appellant was in poor circumstances.
2,500/ and a further sum of Rs.
600/ and this gun which was held by him under Licence No.
7,000/ received from his father and Rs.
2,800/ in the sale of the Austin car and a loss of Rs.
The appellant got a sum of Rs.
8,650/ representing the sale proceeds of the Fiat car together with a further sum of Rs.
1,550.00 5.
This companytention of the prosecution was accepted by the Trial Court and the High Court did number choose to interfere with the view taken by the Trial Court on this point.
Interest from Banks Rs.
Sale of Zamindari Bond Rs.
1,12,515.43 and we need number, therefore, dwell on the items of income enumerated in these particulars.
300/ plus Rs.
1,903.60 4.
891.44 5.
4,875.00 7.
622.50 8.
D 104.
5,300/ by the father of the appellant to him the appellant in 1948 for purchase of an Austin car is in favour of the appellant and there is absolutely numberevidence on the side of the prosecution which would disprove this claim of the appellant The only circumstance on which reliance was placed by the Trial Court for the purpose of disbelieving the evidence led on behalf of the appellant was that the fatter of the appellant was a man of poor means who had about eleven children and he companyld number possibly have given the sum of Rs.
The case of the appellant was that he had paid insurance premia amounting only to Rs.
8,660/ was paid by the appellant as and by way of house rent.
Now it was companymon ground that the appellant did suffer a loss of Rs.
550/ in the sale of the Fiat car.
5,300/ from his father for the purchase of the Austin car and when the Austin car was sold for Rs.
2,500/ along with a further sum of Rs.
P 973 and this amount had been returned by M s. Shridhar Gopal Co. to him a few days later and it was duly deposited by him in his account with the State Bank of India, Nagpur on 17th October, 1958.
from father Rs.2,000.00 TOTAL Rs.
729.00 4.
Childrens Education Rs.
8,252.71 5.
Club Expenses Rs.
79.78 6.
1,560.00 2.
7,000/ from the Post Office Savings Bank, which were given to K. M. Agnihotri.
The appellant, however, sought to add certain other items of income to this list and since these were disputed on behalf of the prosecution, we shall deal with them in seriatim.
She loved Shanti Devi very much, particularly since Shanti Devis life was rained by reason of being married to her son who was suffering from tuberculosis.
P 730 that he had purchased the car for a sum of Rupee 9,200/ which was made up of Rs.
7,000/ received by him from his father in the purchase of the Fiat can and the sum of Rs.
23,459.84 But there was serious companytroversy between the parties in regard to certain other items and we shall have to deal with them.
Article M is in the name of my younger brother Ramanand.
9,200/ after obtaining the permission of the then Commissioner of Income tax, Lucknow.
Investment in Shri Rs.
But it is number possible to believe that the entire sum of Rs.
6,919.00 7.
Items Admitted amount of expenditure.
3,200/ in respect of tuition done by the appellant during the period from 1943 to 1947 and Rs.
229.35 Total Rs.
900/ and that resulted in a profit of Rs.
5,700/ under date 25th September, 1948 in the account of the father of the appellant with the State Bank of India, Lucknow Branch Ex.
The case of the appellant in regard to this amount was as follows.
5,690.00 3.
3,200/ and Rs.
7,000/ to the appellant for the purchase of a new car after withdrawing the amount from the bank, but his brother Sachhidanand D. W. 31 also stated in his evidence When he purchased a car in 56 Rupees 7,000/ were paid I had gone to withdraw Rs.
Sachidanand, brother of the appellant, also stated in his evidence at D. W. 31 that in 1948 the appellant had purchased a car and at that time his father had withdrawn a sum of Rs.
We must then go on to companysider the expenditure which must have been incurred by the appellant during the period 29th November, 1949 to 1st January, 1962.
Interest and Bank charge Rs.
14,000/ lying deposited with M s. Shridhar Gopal Co. may be treated as his asset.
The appellant explained that he had paid Rs.
7,000/ and Rs.
This case of the appellant was supported by the evidence of Ramadhar Avasthi D. W. 22 and Ramadhin Avasthi D. W. 90.
5,500/ received by him from his father by means of draft Ex.
Article M, which was the Pass Book in respect of the account in the name of Ramanand, showed a withdrawal of Rs.
We do number think the Trial Court was right in rejecting the claim of the appellant.
14,000/ with M s. Shridhar Gopal Co., the appellant rightly gave up this companytention and agreed that the sum of Rs.
But so far as the sum of Rupees 3,980/ is companycerned, which, according to the prosecution, was lying deposited with M s. Shridhar Gopal Co., the appellant pointed out that numbersuch amount remained in deposit with M s. Shridhar Gopal Co. on 1st January, 1962.
Some part of these amounts must have been spent by him as his pocket money or for his personal requirements and we think it would be fair and just if we add to the income of the appellant Rs.
1,27,715.43.
3,980/ remained unpaid by M s. Shridhar Gopal Co. to the appellant.
The High Court was wrong in disallowing this claim of the appellant.
On 26 6 1956 Rs.
2,000.00 companynt, Indore 4.
My father used to deposit money in Ramanands account.
7,000/ was number received by the appellant from his father.
5,300/ plus Rs.
Provident Fund deductions Rs.
So also the certificates Exs.
The balance of Rs.
2,000/ plus Rs.
14,000.00 dhar Gopal Co. 5.
3,200/ by giving such tuition.
7,000/ was given to the appellant by his father.
Now, the evidence of Ram Vijay Singh D. W. 26 and the appellant D. W.40 does show that the appellant gave tuition to Saraswati Chauhan from 1943 to 1947 and he earned an aggregate sum of Rs.
7,000/ plus Rs.
5.700/ from his banking account and out of that, he had given a sum of Rs.
This is a Minor Account.
Akola should be set off against this asset and hence numberhing should be added to his assets in respect of the deposit with M s. Shridhar Gopal Co. But when it was pointed out to the appellant in the companyrse of the arguments that the overdraft of Rupees 14,000/ was taken by him from the Allahabad Bank, Akola against his fixed deposit receipt of Rs.
