TMI Blog1998 (2) TMI 76X X X X Extracts X X X X X X X X Extracts X X X X ..... strict, is an agriculturist. It appears that the assessee purchased a lottery ticket of the Manipur State Lottery in the draw held on February 28, 1988. The lottery ticket he purchased, it is said, won the second price of Rs. 11,00,000. He appeared to have deposited the prize winning ticket the State Bank of India, Thiruthuraipoondi, at the first instance. For some reason or other, he appeared to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Government of Manipur, that the said prize winning ticket HBC 202136 of the 120th draw (Bumper) of Manipur State Sports Lottery held on February 28, 1988, had been submitted by one Mr. Bhalchand Krishna Karter of Bombay. Since the assessee had not submitted the prize winning ticket himself, and encashed the amount and received a sum of Rs. 6,23,000 through lottery agents, the said amount was t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the applicant therein ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in arriving at the conclusion that the onus always lie on the person who alleges the transaction in spite of the fact that the applicant discharged his obligation as contemplated under the statute by bringing all evidences at his command to the Department ?" The Tribunal found that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the lottery ticket. That being so, the tax authorities, inclusive of the Tribunal found that the said income of the assessee was income from other sources and he had been accordingly subjected to tax under the Act. Such being the case, we are unable to comprehend as to how the questions as framed shall ever arose for consideration at all. In this view of the matter, this tax case petition de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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