Decided on February 27,1982



S.K. Chander, Accountant Member - (1.) THESE appeals by the revenue and cross-objections by the assessee relate to the consolidated order of the AAC dated 21-1-1981 pertaining to the assessment years 1977-78 and 1978-79.
(2.) The cross-objections have been filed late by 183 days. The registry of the Tribunal required the assessee to explain the delay and it has been explained in the application dated 5-11-1981 that the delay occurred due to the demise of late Shri Hem Raj, Advocate, who prepared the memorandum of cross-objections to be filed before the Appellate Tribunal but could not do so as he expired on 4-5-1981. Shri Raj Kumar Sethi who is an employee of the Life Insurance Corporation of India has filed an affidavit that he was transferred to Karnal in June 1980 and he had taken leave to go to Ludhiana to get prepared and file the cross objections but thereafter he came to know that cross-objections had not been filed because of the death of the advocate. We have very carefully looked into the circumstances and condone the delay in filing the cross-objections. In our opinion, the delay was due to a reasonable cause. In order to appreciate the respective grievances of the parties before us in appeal and cross-objections, it is necessary to record the facts which are necessary to determine the issues involved and from which, in fact, the issue emanate.
(3.) SHRI Raj Kumar Sethi is an employee of the LIC of India. During the accounting period relevant to the assessment years under appeal, he was employed as development officer of Life Insurance Corporation of Inxlia, Ludhiana. According to the managing director of the LIC, Central Office, Yogakshema, Jeevan Bima Marg, Bombay 20, the norms of working of development officer, as also explained by the Morarka Committee, essentially are that they are field workers. They have to contact agents as well as prospective policy holders in the field. The remuneration and prospects of development officers, therefore, are related to the results of the efforts they put in (page 5 of the paper book). Though the development officers are regular employees of the LIC, yet it is recognised that according to the nature of their duties and conditions of work they are different from other regular employees of the Corporation.;

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