9911796707
TMI Blog1971 (2) TMI 26X X X X Extracts X X X X X X X X Extracts X X X X ..... t in India. The petitioner had entered into an agreement with the Government of India for air dropping of food in NEFA and other hill areas in Assam. As the said agreement was not renewed after the 30th June, 1967, five out of six aircrafts belonging to the petitioner became inoperative from the 1st July, 1967. In the circumstances, the petitioner intended to dispose of the spare parts and other accessories and even some of the aircrafts belonging to it and with that object in view entered into negotiations with various parties. The petitioner applied to the Director-General of Civil Aviation on June 21, 1967, for approval of the intended sale of aircrafts, stores, etc to parties either in India or abroad. On the 15th July, 1967, the Direct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce certificate in order to enable the petitioner to sell the spare parts to other parties including M/s. S. L. Chakraborty & Co. Thereafter the petitioner received offers from several parties including the Government of Maharashtra, Suppliers Syndicate, S. L. Chakraborty & Co., Indian Air Force and others for the purchase of its spare parts and other accessories and the petitioner repeatedly applied to the respondent-Income-tax Officer to issue the necessary income-tax clearance certificate as otherwise it could not get the approval and sanction of the Director-General of Civil Aviation for sale of the aforesaid spare parts and accessories of aircrafts. But the aforesaid applications did not yield any response and no such certificate was is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any. Finally, on the 2nd March, 1970, the petitioner received a letter dated the 25th February, 1970, from the Director-General of Civil Aviation informing the petitioner to apply for renewal of its non-schedule permit under rule 134 of the Aircrafts Rules giving the particulars required. The petitioner complied with the said requisition and submitted its application. Thereafter, by another letter dated the 9th March, 1970, the Director-General, Civil Aviation, asked the petitioner to furnish, inter alia, its income-tax clearance certificate. On receipt of the said letter the petitioner informed the said director that in spite of several demands no income-tax clearance certificate has been issued by the respondent-Income-tax Officer. Finall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or keeping the income-tax authority informed of all the Government patronage conferred so that profits arising from such patronage did not escape taxation. In view of the heavy liabilities for taxation of the petitioner, which cannot be enforced due to interim orders granted by this court, the deponent did not consider, it fit and proper to issue any tax clearance certificate to the petitioner particularly as he would be required to certify that the petitioner had been doing everything possible to pay the demand promptly and regularly and to facilitate completion of pending assessment. The only statutory provision for the grant of an income-tax clearance certificate is section 230 of the Income-tax Act. 1961, which provides, inter alia, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onage did not escape taxation. The pilot scheme was published in the office manual issued by the Directorate of Inspection, Income-tax Department, Government of India. In order to facilitate the effective working of the scheme the controlling sections of the Commerce and other Ministries operate in co-ordination with the income-tax department as and when necessary. The applicants are required to fill in the form prescribed for import/export licences and to submit it to the proper income-tax authorities where a register is to be maintained for the receipt and disposal of such applications. Similar procedure is also applicable for granting of tax clearance certificate to contractors who receive payment from Government. In the form of the inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings. In the present case the assessments of the petitioner for a number of years have been kept pending by various orders of stay obtained from this court with the result that the department cannot enforce its demands against the petitioner. It would not be reasonable to require the respondent-Income-tax Officer to certify that the petitioner had done everything possible to facilitate the completion of its tax liabilities. I do not think that the petitioner has been able to make out a case for a writ directing the respondent-Income-tax Officer to issue an income-tax clearance certificate under the aforesaid pilot scheme in order to facilitate its renewal of licence from the Director-General of Civil Aviation. This is purely an execusive m ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
