59,787 1 0 and Rs.
He was later appointed as a member of the Indo Pakistan Boundary Disputes Tribunal.
Shortly thereafter he was appointed a Judge of this Court and was sworn in on September 23, 1950.
Appeal from the judgment and order dated May 26, 1954, of the P.E.P.S.U. High Court in Misc.
581, 40 respectively.
N. Joshi and R. H. Dhebar, for the appellant.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The two sums in dispute were Rs.
The respondent did number appear.
May 17.
31 of 1953.
It also paid to its auditors auditing fees and from out of this sum also it did number deduct the income tax and super tax under the provisions of the Patiala Incometax Act.
118 of 1955.
Case No.
For the year of assessment 1948 49 the companypany failed to deduct from out of the remuneration paid to its managing agents, who were number residents, the income tax and the supertax which, it, under the law, was required to do.
The assessee companypany the respondent before us , was incorporated in the Patiala State and had its registered office at Surajpur in Pepsu.
The Judgment of the Court was delivered by 1162 KAPUR J. This is an appeal under certificate of the Pepsu High Court and the question for decision relates to the applicability of the Indian Incometax Act, 1922, to the erstwhile Pepsu area in the years of assessment 1948 49 and 1949 50.
