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TMI Blog1959 (4) TMI 31X X X X Extracts X X X X X X X X Extracts X X X X ..... Ch. Chakravarthy, D. N. Basu and Balai Lal Pal JUDGMENT Prasanta Behari Mukherjee, J. This is an application by John Patterson & Co. (India) Ltd. under article 226 of the Constitution for a writ of certiorari and mandamus challenging certain income-tax assessment orders and certificate proceedings. The dispute arises with regard to the assessment of R.W. Baddley, an employee of the petitioner. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cribed". It is argued that the expression "person responsible for paying" in this case means the company itself and not the principal officer of the company as described. The point is too technical to be either sound or good. By an explanation to section 18, which was introduced subsequent to the assessments in question, the expression "person responsible for paying" is ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate. The company always acts through certain human agency. The principal officer is the human agency who under the law generally is the person most competent to act for the company. Reliance was placed on an old decision of the East Punjab High Court in Janda Rubber Works Ltd. v. Income-tax Officer [1950] 18 I.T.R. 951. In that case, the argument was the other way about. The argument was tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid to Baddley in addition to his salary were chargeable under the head, "salary". I do not think on those facts the petitioner company can escape the liability. Lastly, the petitioner company has pleaded in the petition a letter dated the 2nd December, 1946, from Baddley himself that he would pay the income-tax on the commission which he had earned and he would undertake to deal direct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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