9911796707
TMI Blog1984 (9) TMI 117X X X X Extracts X X X X X X X X Extracts X X X X ..... Hills District and the Jaintia Hills District is exempted under s. 10(26) of the AT Act, 1961, and no area should be taken as excluded for the purpose of s. 10(26) ibid as a sub-para (v) of para 20 of the Sixth Sch. to the Constitution does not apply for the purpose of the Act IT. 2. Whether, Item 1 of the relevant part of the table appended to para 20 of the Sixth Sch. to the Constitution has not to be read and understood having regard to the provisions contained in sub- paras (1) and (2) of the para 20 of the Sixth Sch. to the Constitution for the purposes of determining the scope and effect of s. 10(26) of the IT Act, 1961, and whether the Tribunal was justified in law in considering the said Table in isolation, without having regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... istrict and Jaintia Hills District in para II of the table appended to para 20 would include the area comprised within the municipality of Shillong which were admittedly part of Khasi Jaintia Hills District before the appointed day mentioned in cl. (b) of s. 2 of the North Eastern Areas (Reorganisation) Act, 1971. The proviso to sub- para (2) excludes the area comprised within the Municipality of Shillong from the Khasi Jaintia Hills District for certain purposes only and not for all purposes. The purposes for which the areas comprised within the Municipality of Shillong is deemed to be not forming part of Khasi Jaintia Hills District area listed in the said proviso as follows: (1) For the purposes of cls. (a) (f) of sub-para (1) of par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed within the Municipality of Shillong. Para 10 relates to the power of District Council to made regulations for the control of money lending and trading by non-tribals. According to the proviso to sub-para (2) of para 20 referred to above, the power given to the District Councils vide cl. (d) of sub-para (2) of para 10 will not affect all persons residing within the area comprised within the Municipality of Shillong." 3. In our opinion, the first question raised by the revenue is purely question of fact. The Tribunal on a proper appreciation of the facts decided the issue against the Revenue. The answer to the second question raised, in our opinion, is self evident in view of the clear provisions of s. 10(26) of the IT Act 1961, and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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