MARWARI CLOTH SUPPLY COMPANY Vs. COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) THE Tribunal, Patna Bench, referred the following questions of law for decision of this Court under s. 66(1) of the Indian IT Act :

(2.) THE relevant facts appearing from the statement of the case by the Tribunal are as follows :

(3.) THEN there are various rates with regard to various slabs of income. Part II mentions the rates of super tax. Rule 6 of the said Rule is to the following effect :