Law: Income Tax Ordinance, 1979

Section: 10,10(b),FirstSched

(a) Income-tax Ordinance (XXXI of 1979)--S. 10(b) read with para. C, Part III, First Sched-Jewellers' surcharge-Not leviable if income fell below slab of exempted income-Income when exceeded allowed exemption, jewelers' surcharge was leviable on whom of such income whether of an individual or Associa¬tion of persons according to rates prevalent for relevant year.-[I. T. As. Nos. 2730, 2731 and 1732 of 1981-82 overruled]. I. T. As. Nos. 2730, 2731 and 2732 of 1981-82 overruled. (b) Income-tax Ordinance (XXXI of 1979)- -S. 10(b) read with para C, Part Ill, First Sched-Jewellers' surcharge--leviable on whatever income was derived by assessee from business of manufacture and sale of jewellers-Jewellers' was leviable on entire assessed income.-[I. T. As. Nos, 2"30, 2731 and 2732 of 1981-82 overruled]. I. T. As. Nos. 2730, 2731 and 2732 of 1981-82 overruled. ORDER MIAN ABDUL KHALIQ (MEMBER).-The only issue involved in these two departmental appeals is whether in a jeweller's case surcharge is leviable on taxable income or on the entire assessed income. The facts in brief are that the assessee, an individual, derived income as a jeweller. For the charge years 1980-81 and 1981-82 the assessee's net income estimated by the I. T. O. was maintained in appeal. Jeweller's surcharge was levied on the entire assessed i.e. Rs. 12,700 and Rs. 12,800. On appeal, the learned A. A. C. directed that surcharge was leviable at an income exceeding Rs. 12,000. Against that decision, the department feels aggrieved. At the outset it is pertinent to point out that these appeals have been laid for hearing before us to receive the issue of two different view expressed by a learned Single Bench of the Income-tax Appellate Tribunal. In I. T. A. No. 2018 of 1979-80 decided on 28-2-1982, it was held :- "What has been excepted by the law is person whose income does not exceed Rs. 12,000 and not the income. The law provides that any person whose total income exceeds Rs. 12,C00 a surcharge is to be levied at his total income." Thereafter the following different view was taken in I. T. As. Nos. 2730, 2731 and 2732 of 1981-82 dated 5-2-1983 :-- "From the perusal of the above definition it is obvious…

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