9911796707
TMI Blog1984 (2) TMI 130X X X X Extracts X X X X X X X X Extracts X X X X ..... of India and is not resident in India, the wealth-tax payable by him, computed in accordance with the rates specified in the said Schedule shall be reduced by an amount equal to 50 per cent thereof. 4. In view of the said rule, the tax payable by the assessee would be 50 per cent of the tax otherwise payable, if his status, as disclosed in the return, is accepted by the WTO. 5. The WTO completed the assessment under section 16(1) of the Act, and in the assessment order he mentioned the status of the assessee as ' individual, citizen of India.' He, thus, impliedly, rejected the status of the assessee as disclosed in the return. However, no reason for this implied rejection was mentioned in the assessment order. 6. The assessee filed an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in prior years, he had been assessed in the status of a non-resident under the Income-tax Act, 1961 (' the 1961 Act '). It was submitted that nothing had happened in the year relevant to the assessment year 1976-77 to modify that status. According to the assessee, Explanation 1 below section 6 was of no assistance to the department in the present case. 9. We have considered the rival contentions and the facts on record. Section 16(1) lays down that if the WTO is satisfied without requiring the presence of the assessee or production by him of any evidence that a return made under section 14 or under section 15 of the Act is correct and complete, he shall assess the net wealth of the assessee and determine the amount of wealth-tax payabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l his death.' From the relevant passport entries, he has certified as to on what dates the assessee was in India and as far as the relevant year was concerned, the assessee was in India from 1-4-1975 to 4-4-1975 and from 30-4-1975 to 17-5-1975. 13. We had given an opportunity to the learned departmental representative to obtain comments of the department regarding the contents of this certificate. The learned departmental representative stated before us that since the passports were not available, no comments could be made by the department. 14. However, we are satisfied that the certificate issued by Notary Public of Mauritius was wholly reliable and that facts mentioned therein should be readily accepted as correct. The assessee is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edule 1. Consequently, the provisions of section 6 are not relevant. 17. Besides, Explanation 1 does not say that status determined in income-tax proceedings is conclusive evidence about status for wealth-tax proceeding, what the Explanation, in substance lays down is that the terms ' non-resident in India ' and ' resident but not ordinarily resident in India ' would have the same meaning as those terms have in the 1961 Act. Consequently, an independent finding is expected to be given in the wealth-tax proceedings about the status on the basis of materials brought on record in the wealth-tax proceedings. As already stated, no materials have been brought on record to indicate that the status disclosed in the wealth-tax return was incorrect. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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