SARDAR HARVINDER SINGH SEIGAL Vs. ASSISTANT COMMISSIONER OF INCOME TAX

JUDGEMENT

(1.) ALL the writ petitions raise common questions of law and are based on the same factual matrix and as such as agreed to are taken up for hearing together and this judgment shall cover all of them.

(2.) THE four petitioners, residents of Imphal and carrying on business at Imphal and belonging to the same family, along with the four others, residents of Calcutta, claimed to have purchased a lottery ticket worth Rs. 5 of the Government of Nagaland. It is claimed that they were the joint purchasers of the ticket and were entitled to the prize money equally. THE draw was held on October 31, 1983, and the ticket won the first prize of rupees one crore. THE four other persons are : (i) Md. Ayub, (ii) Md. Anwar, (iii) Md. Elyas and (iv) Md. Abhas, all of 4, Achambit Show Road, Calcutta-22.

(3.) APPEALS were filed before the Commissioner of Income-tax (APPEALS) challenging the aforesaid order. The contention with regard to the lottery money was dismissed. This is the order dated September 15, 1987, and annexure-III to the writ applications.