THANGALKUNJU MUSALIAR Vs. AUTHORISED OFFICIAL AND INCOME TAX OFF ICER ON SPECIAL DUTY TRIVANDRUM

JUDGEMENT

(1.)

(2.) The first respondent is the Authorised Official and Income-tax Officer on Special Duty, Trivandrum, and the second respondent, the Income-tax Investigation Commission, by its Secretary, New Delhi. The enactment under which investigation is being made is the Travancore Taxation of income (investigation Commission) Act, 1124 (Travancore Act XIV of 1124), and the frist notice issued to the petitioner dated December 10, 1949, (Exhibit A) reads as follows :- "NOTICE. Whereas the Income-tax Investigation Commission having been informed that a substantial portion of your income for 1942 and 1943 has escaped assessment, has ordered investigation into the matter, you are hereby required to product the following on or before December 21, 1949, before the Commission. (1) The accout books (day books and ledgers) for the years 19 42 and 1943, (2) Kurippu books, invoices, vouchers, bills of lading and customs duty receipts for 1942 and 1943. (3) Bank pass books showing dealing with banks for 1942 and 1943. (4) Stock books for the years 1942 and 1943. (5) Statement of properties purchased by you either in your name or in the names of your relatives or dependents during 1942 and 1943 showing such particulars as acreage, price paid, annual yield, Sirkar tax etc. (6) Statement of house properties constructed or purchased in 1942 and 1943 showing the cost thereof and muncipal valuation."

(3.) THE main contentions urged on behalf of the petitioner are :- (a) that the Income-tax Investigation Commission has no power to conduct an investigation regarding his income in respect of any year whatsoever; and (b) that at any rate the said Commission cannot go beyond the two years, 1942 and 1943, covered by the Evasion Cases Nos. 1 and 2 of 1125.