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TMI Blog1969 (10) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... ng used by the assessee as a godown for its business till the year 1947. In 1947 the building was requisitioned by the State Government for storing foodgrain. An order was passed under the U.P. Accommodation Requisition Ordinance, 1947. The assessee claimed compensation for the loss of the Dharmshala. The parties could not agree as regards the amount of compensation payable to the assessee. The dispute was referred to the munsif of Hathras. On September 22, 1956, the munsif, Hathras, decided that the assessee was entitled to receive from Government compensation at the rate of Rs. 250 p.m. from the date of possession till the date of restoration of possession. Under that direction, Government paid the assessee a sum of Rs. 23,840 as compensa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng liability incurred by the assessee and, subsequently during any previous year, the assessee has received, whether in cash or in any other manner whatsoever, any amount in respect of such loss expenditure or has obtained some benefit in respect of such trading liability by way of remission or cessation thereof, the amount received by him or the value of the benefit accruing to him shall be deemed to be profits and gains of business, profession or vocation and to have accrued or arisen during that previous year." It will be seen that sub-section (2A) of section 10 consists of two parts. The first part of sub-section (2A) contemplates loss, expenditure or trading liability in some former year for which allowance or deduction has been made ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he rate of Rs. 250 per month and no alternative accommodation is proved to have been given to him by the requisitioning authorities then surely the opposite party deserves compensation at the rate of Rs. 250 per month at least." It was under these circumstances that the munsif thought it fit to award compensation to the assessee for the Dharmshala at the rate of Rs, 250 per month. The Tribunal appears to have proceeded on the footing that compensation was allowed to the assessee on the ground that he had to pay rent for the godown at the rate of Rs. 250 per month. The assumption is not correct. Compensation was awarded to the assessee on the ground that he was deprived of the use of the Dharmshala owned by him. For certain years the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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