Appeals by special leave from the judgment and order dated August 5, 1968 of the Punjab and Haryana High Court in Income tax Reference No.
Sen, P. L. Juneja, Badri Das Sharma for R. N. Sachthey, for the respondent in both the appeals .
C. Puri, K. L. Mehta, S. K. Mehta and S. S. Hussain, for the appellant in both the appeals .
It was also companytended that the numberices under Sec.
The Appellant who was admittedly a Ruler of the erstwhile Faridkot State challenged the assessments made against him for the years 1946 47 and 1947 48 with respect to which the accounting years were Vikram year 2002 and.2003 companyresponding to the period 13th April 1945 to 12th April 1946, and 13th April 1946 to 12th April 1947 respectively.
CIVIL APPELLATE JURISDICTION Civil Appeals Nos.
The assessee appealed against this order to the Income tax Appellate Tribunal where, however,, there was a divergence of view between the two Members and therefore the matter was referred to the President of the Tribunal.
The assessment in each of these years was made under Sec.
40 of 1964.
34 were time barred.
He companyld number therefore, by virtue of his sovereignty be treated as an assessee for any purpose under the Act.
23 of the Act, as the assessees income from dividends and interest and capital gains earned by the assessee during the relevant accounting year in what was then British India had number been brought to tax.
34 and 35 of 1969.
34 read with Sec.
After companysidering the decisions in regard to the exemption of the sovereign from all Civil and Criminal Laws of another State, the Judicial Member held that numberassessment companyld be made on the assessee under the Act as he was the Ruler of a sovereign State during the assessment years under companysideration.
The assessee objected to these proceedings and companytended before the Income tax Officer that he being a Ruler of the Faridkot State was immune from taxation on every source of income.
