COMMISSIONER OF Income Tax, BENGAL vs MESSRS. GURUPADA DUTTA AND OTHERS.

DERBYSHIRE, C.J. - We have had the advantage of hearing Mr. Chakravarti argue the case on behalf of the Commissioner of income tax against the opinion which has been expressed by the Appellate Tribunal. Notwithstanding that argument I am of the opinion that the opinion expressed by the Appellate Tribunal is the correct one and I agree with the reasons that they have given for that opinion. I do not propose to complicate the matter by adding other reason.

In my opinion the question asked "Whether the rate imposed under the provisions of the Bengal Village Self-Government Act, 1919, on a person occupying a building within the Union and using the same for the purpose of business is an allowable deduction in computing the profits of the business u/s 10 of the Indian income tax Act" should be answered in the following way - "Yes."

The reference being a matter of public importance the respondent in this matter will be awarded costs to the amount of seven gold mohairs inclusive of all costs.

GENTLE, J. - I agree.

Reference answered accordingly.