1984 (3) TMI 6

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..... ax Act (hereinafter called "the Act"). The petitioner, Income-tax Officer, Central Circle, Chandigarh, filed nine different complaints under section 276B read with section 194C of the Act against the respondents in the court of the Chief Judicial Magistrate, Shimla, pertaining to different assessment years alleging therein that the respondents had violated the provisions of section 194C of the Act .....

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..... e alleged to have made payments were not their, "sub-contractors". Taking this view of the matter, the learned Chief Judicial Magistrate discharged the respondents in all the complaints. The petitioner, Income-tax Officer, has now filed separate revision petitions challenging all the nine orders passed by the Chief Judicial Magistrate, discharging the respondents as stated above. These petition .....

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..... (b) any local authority or (c) any corporation established by or under a Central, State or Provincial Act ; or (d) any company; or (e) any co-operative society, shall, at the time of credit of such sum to the account of the contractor or at the time of payment thereof in cash or by issue of a cheque or draft or by any other mode, whichever is earlier, deduct an amount equal to two .....

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..... ome-tax on income comprised therein." It is obvious from the above extracted provisions that a "contractor" for the purpose of these provisions would be any person who enters into a contract with the Central or any State Government, any local authority, any corporation established by or under a Central, State or Provincial Act, any company or any co-operative society for carrying out any work i .....

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..... ade by this firm to any person cannot be treated as payments made by a contractor to a sub-contractor so as to attract the provisions of section 194C(2) of the Act. The learned Chief Judicial Magistrate was thus perfectly right in his view that the allegations made in the complaint and the evidence led in support thereof did not disclose the commission of any offence on the part of the respondents .....

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