INDERCHAND Vs. SECRETARY OF STATE FOR INDIA IN COUNCIL

JUDGEMENT

(1.) THIS appeal arises out of suit brought by the plaintiff against the Secretary of State for Indian in Council for recovery of Rs. 5,163-4-0 on account of income-tax said to be refundable to the plaintiff together with interest.

(2.) THE plaintiff who is a trader, was assessee under Section 23(4) of the Income-tax Act with income-tax amounting to Rs. 36,924-5-0 for the year 1932-33. This amount was realised from him on March 29, 1933. On application to the Commissioner of Income-tax the assessment was cancelled by his order dated February 18, 1935, and he directed the Income-tax Officer to make a fresh assessment. Eventually on March 31, 1935, the Income-tax Officer assessed the income-tax at Rs. 5,733 only. THE plaintiff was accordingly entitled to a refund of Rs. 31,191-5-0. He had also deposited Rs. 100 when he moved the Commissioner of Income-tax for referring the matter to the High Court.

(3.) MR. Das relies on Section 46, sub-section 7, of the same Act which provides -