E.M.V.M. Viswanathan and ors. Vs. Agricultural Income-tax Officer and anr. - Court Judgment |
| SooperKanoon Citation | sooperkanoon.com/373176 |
| Subject | Direct Taxation |
| Court | Karnataka High Court |
| Decided On | Nov-08-1989 |
| Case Number | Writ Petition Nos. 14810, 14811, 14812 and 14813 of 1981 |
| Judge | K. Shivashankar Bhat and ;S. Rajendra Babu, JJ. |
| Reported in | [1992]193ITR499(KAR); [1992]193ITR499(Karn) |
| Acts | Karnataka Agricultural Income Tax Act, 1957 - Sections 3 and 7; Karnataka Agricultural Income Tax Rules, 1957 - Rule 9 |
| Appellant | E.M.V.M. Viswanathan and ors. |
| Respondent | Agricultural Income-tax Officer and anr. |
| Appellant Advocate | G. Sarangan, Adv. |
| Respondent Advocate | M.R. Achar, Adv. |
Excerpt:
.....j] thirty years old documents presumption admissibility of ancient documents without proof rule of necessity and convenience held, it is extremely difficult and sometimes impossible to prove the hand writing or signature or execution of ancient documents after the lapse of many years . the words duly executed and attested merely mean execution and attestation according to the formalities prescribed by the law. it is therefore presumed that all persons acquainted with execution and of the documents, if any, are dead, and proof of those facts are dispensed with. further, though documents are declared admissible without proof, if produced from proper custody, the credit to be given to them depends on the discretion of the court, and the particular circumstances of each case...........'f' and 'h'. 2. the contentions raised in all these petitions are identical with those raised in writ petitions nos. 11507 and 11508 of 1981 (e. m. v. muthappan v. agrl. ito : [1990]184itr161(kar) ) and they were disposed of by this court on september 1, 1989. 3. following the said decision and for the reasons stated therein, these writ petitions are partly allowed, the assessments are quashed is so far as they relate to the inclusion of the income as back pool payment by the coffee board and remand the matter to redo the assessments in the light of the aforesaid decision in w. p. no. 11507 of 1981 (see [1990] 184 itr 161) and connected matters, and in accordance with law. except to the extent indicated above, the assessment orders remain undisturbed. these writ petitions are dismissed.....
Judgment:S. Rajendra Babu, J.
1. The petitioners are assessee under the Karnataka Agricultural Income-tax Act, 1957 (for short 'the Act'). They have challenged the constitutional validity of rule 9(c) of the Karnataka Agricultural Income-tax Rules, 1957 (for short 'the Rules'), as being ultra vires sections 3 and 7 of the Act and also the assessment and demand notices dated May 22, 1981 for the assessment years 1979-80 and 1980-81, vide annexures 'F' and 'H'.
2. The contentions raised in all these petitions are identical with those raised in Writ Petitions Nos. 11507 and 11508 of 1981 (E. M. V. Muthappan v. Agrl. ITO : [1990]184ITR161(KAR) ) and they were disposed of by this court on September 1, 1989.
3. Following the said decision and for the reasons stated therein, these writ petitions are partly allowed, the assessments are quashed is so far as they relate to the inclusion of the income as back pool payment by the Coffee Board and remand the matter to redo the assessments in the light of the aforesaid decision in W. P. No. 11507 of 1981 (see [1990] 184 ITR 161) and connected matters, and in accordance with law. Except to the extent indicated above, the assessment orders remain undisturbed. These writ petitions are dismissed in so far as they relate to the constitutional validity of rule 9(c) of the Rules. Rule made absolute accordingly.