TMI Blog1958 (3) TMI 67X X X X Extracts X X X X X X X X Extracts X X X X ..... and pressing factories. The entrance fee is ₹ 501 and the annual subscription is ₹ 25. Members of the Association can do business only through brokers who are registered as such with the Association. Tolats (persons in charge of weighing), chhapmars (persons in charge of putting labels or writing on bales) and sikkamars (persons who draw samples) were also to get themselves registered with the Association. The bye-laws provided that the Association was to provide the services of tolats, chhapmars and sikkamars and for these services payments were to be made by the members according to the rates laid down in the bye-laws. There was also an obligation upon every seller to pay to the Association half an anna per bale which has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the point which Mr. Joshi has emphasised on behalf of the Commissioner--that the liability to pay lagas is only upon the sellers, although Mr. Joshi concedes that, as far as the fund of the Association is concerned, it belongs to all the members and all the members have the right to participate in it. Therefore, it is urged by Mr. Joshi that the necessary identity is not established because the right to contribute to the fund is restricted to the sellers. Now, we have had occasion to point out that it is not necessary for the purpose of this identity that there must be an actual contribution by all the members. It is sufficient if all the members have a right to make a contribution. From that point of view, it is clear that every member of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the position here is very different. There is clearly no mutuality as between the nominess and the Association. The nominees are not necessarily the members of the Association, and, apart from that, every member has not a right to be a nominee and pay the commission decided upon. It is only the persons nominated by the distribution committee who have to pay a commission in return for services rendered by the Association. Therefore, the element of mutuality is lacking as far as this particular contribution is concerned. But the assessee sought to escape tax with regard to these receipts by contending that their case fell under section 4(3)(vii). Turning to section 4(3)(vii), it deals with receipts which are of a casual and non-recurring nat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the services rendered the nominees, at the instance of the distribution committee, will pay a certain amount to the Association. Under these circumstances, in our opinion, it is impossible to urge that the income received by the Association, because it happened to be for a short duration and because it happened to be only once in the history of the Association, becomes a casual and non-recurring income. Mr. Kolah also wanted to urge that his case falls under section 4(3)(vi). Although the point has not been taken before the Tribunal and the question raised does not directly deal with that sub-section, in view of what we have laid down in the past, if an assessee claims an exemption, it is open to him to claim that exemption under one or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to that office or employment. There is not even a suggestion, leave aside any evidence, that the Association held any office or employment which necessitated this particular grant in order that it should properly discharge its duties. It was open to the Association not to accept this commission and not to render these overhead charges. Why the grant for meeting the overhead charges was necessary in order that the Association should function as an Association it is impossible to understand. Therefore, in our opinion, there is no substance in this contention of the assessee as well. Therefore, as far as the assessee's reference is concerned, we are in his favour as far as the question of lagas is concerned, and against him with rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was taken out that application was barred by limitation. Mr. Joshi says that we must entertain this application under some provision of the law which he did not specify. Now, as far as we know, a reference can only be entertained by this court either under section 66(1) when the Tribunal makes a reference or under section 66(2) when the Tribunal having refused to make a reference the party aggrieved can come to us and we might direct the Tribunal to make the reference. A reference cannot be entertained by this court in any other way. Section 66(3) deals with a case where a reference has not been refused by the Tribunal, but where the Tribunal takes the view that the application for reference is out of time. Against that the law has given a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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