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TMI Blog1985 (2) TMI 89X X X X Extracts X X X X X X X X Extracts X X X X ..... . 10(26) of the IT Act, 1961, it is the Table only which is appended to Paragraph 20 of the Sixth Schedule the constitution of India which should be referred to and no reference should be made to the contents of Paragraph 20 itself, Sub-paragraph (2) of which excluded some areas from the Tribunal was justified in holding that the assessee s income which arose in the Police Bazar Municipal Word, is exempt from Income-tax under s. 10(26)?" 2. An application moved on behalf of the assessee seeking adjournment has been rejected by us. At the time of hearing none put in appearance on behalf of the assessee and, therefore, all these case were heard ex parte and have to be disposed of on the basis of the submissions made by the ld. Departmental ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt of her contention the assessee placed reliance on the order of the Tribunal, Gaugati Bench, Gauhati, dt. 18th Jan., 1978 in the case of H. O. Unger, (in ITA Nos. 638 and 639 (Gau) of 1966-67). The ITO accepted the assessee s connotation that she is am member of Scheduled Tribe as defined in Art. 366(25) of the Constitution but was of the view that since the assessee resides at Shillong where some areas has been declared as specified area and some are not and as she was having mixed source of income from both the specified and non-specified area, she is not entitled to exemption claimed under s. 10(26) of the IT Act, 1961. In the assessment order of the asst. yr. 1964-65 it was mentioned by the ITO that the assessee gave the taxi to M/s A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n issued by the Governor, it will have no effect on the claim of the assessee as admittedly Shillong lies within Khasi and Jaintia Hills District which is specified in Part II of the Table appended to Paragraph 20. The Tribunal also followed the aforesaid decisions of the Tribunal in the cases of H. O. Unger and Shri Tura Singh. It was further found by the Tribunal that for the assessment years prior to 1975-76 income from taxi business arose and occurred within Shillong. 8. It was further found that prior to the asst. yr. 1975-76 the source of income from taxi business lay in the area specified in Part II of the Table appended to Paragraph 20. The Tribunal thus concluded that the conditions laid down in s. 10(26) for exemption stood fulf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the reference applications. I have also gone through the common question as framed and the records and facts of the case. In this connection, it is pertinent to note that we should refer to the decision of the Hon ble High Court (FB) in the case of I. C. Chakraborty vs. Khasi Hill District Council as reported in AIR 1984 Gau 92, in which the definition and ambit of the proviso to para 20 of the sixth Schedule to the Constitution of India had been dealt with elaborately and conclusively. Although in that decision the issue before their Lordships was regarding the jurisdiction of the District Council over certain areas of Mukha and Bara Bazar, being part of the Shillong Municipality. At page 94 (inner column) it was noted that on a plain re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bal area for other purposes. It was also held that the reasons behind "excluding and including definition" in para 20(2) are that if the Shillong Municipality and Cantonment areas were like other areas of erstwhile Assam, there is no reason to defined United Khasi-Jaintia Hills District as in para 20(2), but in view of the historical, sociological and etymological background of the Syiemship area, the definition was necessary. 3. As pointed out above although the issue before the Hon ble High Court was regarding the jurisdiction of the District Council over certain areas of the Shillong Municipality, yet this decision of the Hon ble High Court has a direct bearing on the issue involved in the present reference applications as it was held ..... X X X X Extracts X X X X X X X X Extracts X X X X
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