1996 (10) TMI 28

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..... the Income-tax Act, 1961, be struck down as null and void. It has also been prayed that the respondents-authorities be directed to issue the certificates to the members of the petitioner association contemplated by the proviso to sub-section (1) of section 206C of the Income-tax Act certifying that the members of the petitioner association are processors of tendu leaves and therefore are not liab .....

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..... t an earlier point is none the less income liable to be taxed under the Income-tax Act. The court further held that in the light of the practical difficulties envisaged by the Revenue to locate the persons and to collect the tax due in certain trades, if the Legislature in its wisdom thought that it will facilitate the collection of the tax due from such specified traders on a "presumptive basis", .....

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..... of tendu leaves does not amount to manufacturing activity. As against this, learned counsel for the petitioners, submitted that, in any set of circumstances, the petitioners' representation to the aforesaid effect made at annexure-B should be decided by the Commissioner of Income-tax. Considering the aforesaid submission, it is ordered that the petitioners' representation at annexure "B" be d .....

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