1934 (6) TMI 35

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and afterwards had been taken into the employment of Messrs. Bulloch Bros. Co., Ltd. This company among other business acted as an agent in Rangoon for the British India Steam Navigation Co. Now, Lord Inchcape, like his father before him, was interested in the affairs of the British India Steam Navigation Co., and the late Lord Inchcape was also a shareholder in Messrs. Bulloch Bros. Co., Ltd. It further appears that there was an understanding between certain employees of Messrs. Bulloch Bros. Co., Ltd. including the assessee and the company that upon the termination of their engagement each of such employees would receive from the company a gratuity if their services had been satisfactory. According to the case that has bee .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... within Section 6(vi) and Section 12 of the Act as being income derived from other sources. The Assistant Commissioner conceded that the sum in question was not chargeable under the head salaries in Section 7(1) because it was not paid by an employer and it is not pretended or contended that when he made this payment to the assessee, Lord Inchcape was acting or purporting to act as the agent of Messrs. Bulloch Bros. Co. (In re The Commissioner of Income-tax, Burma v. Bombay Burma Trading Corporation. [1933] ILR 11 Rang. 172) In my opinion it is manifest also that this sum of ₹ 7,822 was not income of the assessee derived from other sources within Section 6(vi) . In Commissioner of Income-tax, Bengal v. Shaw Wallace .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... earned Government Advocate very fairly did not present an argument to the contrary. Among the classes of income to which the Act does not apply are: Any receipts not being receipts arising from business or the exercise of a profession, vocation or occupation, which are of a casual and non-recurring nature, or are not by way of addition to the remuneration of an employee. The payment of the sum of ₹ 7,822 in the present case obviously was a receipt of a ''casual and non-recurring nature , and it did not arise from the exercise of an occupation by the assessee but was the outcome of the spontaneous and generous action of Lord Inchcape in affording help to the assessee in the time of trouble. (See Rev. G.N. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X