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Commissioner of Income-tax, Tamil Nadu-i Vs. Kumudam Publications (P.) Ltd. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtChennai High Court
Decided On
Case NumberT.C.P. No. 92 of 1980
Judge
Reported in(1981)21CTR(Mad)333; [1981]128ITR617(Mad)
ActsIncome Tax Act, 1961 - Sections 210
AppellantCommissioner of Income-tax, Tamil Nadu-i
RespondentKumudam Publications (P.) Ltd.
Appellant AdvocateJ. Jayaraman and ;Nalini Chidambaram, Advs.
Respondent AdvocateS.V. Subramaniam, Adv.
Excerpt:
- ramaswami, j. 1. the date by which the advance tax should have been paid was december 15, 1973. it is common ground that the assessee paid a sum of rs. 4,30,500 as advance tax by cheque on december 14, 1973. it was also been found that there were sufficient funds in the accounts of the assessee as on december 14, 1973. the treasury rules which were referred to by the aac also show that payments shall be deemed to have been made if the cheque is handed over to the govt. officials or to the govt. officer authorised to receive money on behalf of the government on the date on which it is so handed over. the delay, if any, was due to the official of the department in not cashing the cheque in time. accordingly, we agree with the tribunal that no question of law arises out of the order. the.....
Judgment:

Ramaswami, J.

1. The date by which the advance tax should have been paid was December 15, 1973. It is common ground that the assessee paid a sum of Rs. 4,30,500 as advance tax by cheque on December 14, 1973. It was also been found that there were sufficient funds in the accounts of the assessee as on December 14, 1973. The Treasury Rules which were referred to by the AAC also show that payments shall be deemed to have been made if the cheque is handed over to the Govt. officials or to the Govt. officer authorised to receive money on behalf of the Government on the date on which it is so handed over. The delay, if any, was due to the official of the department in not cashing the cheque in time. Accordingly, we agree with the Tribunal that no question of law arises out of the order. The petition accordingly fails and it is dismissed with costs. Counsel fee Rs. 250.


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