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1979 (2) TMI 102 - SC - Indian LawsWhether the lands were assessed to land revenue, in the United Provinces or they were subject to local rate or cess assessed and collected by an officer as required under s. 2(a) of the U.P. Agrl. I.T. Act, 1948? Held that:- The returns were submitted by the two companies on the basis of their respective income. In the circumstances, it cannot be said that the tax authorities were in error in assessing tax on the returns submitted by the two companies. The plea, therefore, that the assessment on the two companies, in the absence of proceedings against the firm of which the companies were partners, is not legal cannot be upheld. On a consideration of all the relevant facts the assessing authority came to the conclusion that the agreement in favour of the companies provided for payment of land revenue and the word " rent " used in the leases has to be considered in relation to the original agreements and as such it is seen that the agreement provided for payment of land revenue. The learned counsel appearing for the respondents was unable to challenge the correctness of the finding of the assessing authority. On a consideration of all the facts that were placed before the assessing authority, we do not see any reason for not accepting the conclusion arrived at by the authority. This issue also we find against the assessee. Thus the High Court was in error in coming to the conclusion that the assessment proceedings against the respondent were unsustainable. Appeal allowed.
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