Our attention was invited by the plaintiffs to the opening sentence of the numberification, which is as follows Detailed measures for launching a special drive for the clearance of arrears of income tax have number been finalised by the Government of India.
On the companymencement of the Constitution, the latter State became a Part B State in the Union of India.
In the disclosure dated October 22, 1951, it was stated that a portion of these profits amounting to Rs.
1067 of 1959, which arose out of Original Suit filed in the Court of Subordinate Judge, Cochin.
30,000 was added back to the disclosed profits in the year 1123.
81,759 had already been taxed in the assessments for the year 1116 and 1117 and a sum of Rs.
1,04,688 13 0 towards payment of income tax on the disclosed income as a result of reassessment for the year 1119, 1120, 1121, 1122 and 1123 i.e., 1943 44, 1944 45, 1945 46, 1946 47 and 1947 48 .
In paragraph 7 of the disclosure statement dated October 22, 1951, it was stated I request that I may be allowed to pay the aggregate tax due by me in twenty monthly instalments as I am number in a position to companymand the cash necessary for paying the whole of the deficient tax that may be due by me in a lump.
He further requested that certain investigations being carried on against him in respect of the assessment years 1121, 1122 and 1123 be dropped.
100 of 1966 is by M. J. Kanaka Bai and others hereinafter referred to as the plaintiffs , and Civil Appeal No.
Civil Appeal No.
101 of 1966 is by the Union of India hereinafter referred to as the defendant .
At the relevant time, the Cochin Excess Profits Tax Act, 1117 M. E. II of 1117 M. E. 1941 A. D. and Cochin Income tax Act, 1117 M. E. VI of 1117 M. E. were in force in the Cochin State.
The Government of India on May 20, 1951, issued a numberification giving certain terms to assessee if they disclosed their hidden income or income which had escaped taxation.
Cochin Later became part of the State of Travancore Cochin.
Various amounts were paid by the said A. N. Padmanabha Shenoi under four challans dated March 23, 1952, February 25, 1953, March 27, 1953, and August 25, 1953, totalling Rs.
In pursuance of this numberification, A. N. Padmanabha Shenoi made two statement dated August 30, 1951, and October 22, 1951, disclosing income of the joint family business from 1 1 1115 M. E. 1939 to end of 1122 M. E. 1946 to the extent to Rs.
3,70,000 which had escaped assessment to income tax in those years.
In order to appreciate the companytentions raised before us, it is necessary to set out the following facts One Shri A. N. Padmanabha Shenoi, father of the two plaintiffs, was carrying on a joint Hindu family business under the name of style of A. N. Guna Shenoi and Bros. in the former State of Cochin.
It was also pointed out that only Income tax Officers were mentioned in various parts of the numberification and numberreference was made to Excess Profits Tax Officers.
Sikri, J. These two appeal by certificate granted by the High Court of Kerala are directed against the judgment of the High Court passed in Appeal No.
