INDIAN AIRLINES CORPORATION Vs. THE STATE OF ASSAM AND ANR.

JUDGEMENT

(1.) A small matter has brought a mighty Corporation before this Court because, according to it a big question is involved. The Appellant Corporation is the Indian Airlines Corporation and it has felt aggrieved at the demand of Rs. 1,192 00 from it being the Assam Professional Tax payable by its employees under the Assam Professions. Trades, Callings and Employments Taxation Act, 1947, for short "the Act". This sum of Rs. 1,192/ - was for the assessment years 1965 to 1966 The grievance of the Appellant is not so much about the levy of the tax on its employees, as to the invocation of Section 9(4) of the Act for realising the tax from it on its failure to have deducted the same from the employees.

(2.) THE first submission of Shri Paul Majumdar is that there was no liability even on the employees to pay the tax under Section 3 of the Act. Shri Sen submits that in any case the Corporation should not have been made liable under Section 9(4) of the Act. Let us read Section 3. Liability to tax. -As from the first day of April 1947 and subject to the provisions of this Act, every person who carries on a trade either by himself or by an agent or representatives or who follows a profession or calling, or who is in employment, either wholly or in part within the State shall be liable to pay for each financial year a tax in respect of such profession, trade, calling or employment find in addition to any tax, rate, duty or foe which he is liable to pay under another enactment for the time being in force:

(3.) IN view of the above, I hold that the Manager of the Jorhat Branch of the Corporation was rightly called upon to pay the amount of Rs. 1,192 00 which he had not deducted from its employees as required by Section 9(1) of the Act.