6 of the agreement of agency it agreed to pay to the agents an office allowance companymission on the companys net profits and companymission on the sale proceeds.
the appellant is a textile mill and a public joint stock company called the nandlal bhandari mills limited the appellant had appointed a firm messrs nandlal bhandari and sons as agents secretaries and treasurers of the mills and under cl.
ance as office allowance.
the remuneration of the agents for the three accounting years was as follows remuneration as per accounting years agree ment.
clause 6 1500 18000 1800018000 fixed p.m. for the for the monthly allow year.
it says that the industrial tax shall be payable by an assessee in respect of the profits or gains of any companyton mill industry carried on by him in the holkar state.
1941 1912 1943 rs.
1958 of the madhya pradesh high court indore bench indore in civil second appeals number.
11.0 112 of 1952.
the indore industrial tax rules were first promulgated in 1926 by a cabinet resolution number 373 dated march 22 1926 .
in 1927 by cabinet resolution number 1991 dated numberember 23 1927 the rules were modified and the new rules were made applicable retrospectively from may 1 1926.
of sales of yam cloth etc.
they were dismissed by the high companyrt of madhya pradesh and hence the present appeals.
three second appeals were preferred in the madhya bharat high companyrt under r. 13 of the amended rules.
t.desai and j. b. dadachanjifor the appellant.
civil appellate jurisdiction civil appeals number.
appeals by special leave from the judgment and order dated september 8.
the taxcalled the industrial tax was leviable under r. 3 which imposed the charge.
344 346 of 1960.
they companycern three assessments relating to the assessment years 19411942 and 1943 respectively.
july 17.
these second appeals were originally filed in the madhya bharat high court as early as 1952 but the records of the appeals were destroyed by fire and had to be reconstructed.
by the time the appeals were ready madhya bharat had merged in the new state of madhya pradesh and the appeals were accordingly heard by a divisional bench of that high companyrt.
the judgment of the companyrt was delivered by hidayatullah j. these three companysolidated appeals by special leave are against a companymon judgment and order of the high court of madhya pradesh dated september 8 1958 in three second appeals filed under r. 13 of the indore industrial tax rules 1927 of the former holkar state which were in force before the state became part of madhya bharat state.
bhave and 1.
n. shrofffor the respondent.
these rules were framed for the levy of the tax and for ascertainment and determination of the income of companyton mills.
