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- Sections 2 & 3(a), (c) Opium and Revenue Laws (Extension of Application) Act, 1950 - Sections 8(2) & (4) - Travancore Taxation on Income (Investigation Commission) Act, 1142 JUDGMENT Shah, J.- The Commissioner of Income-tax for Mysore, Travancore Cochin and Coorg at Bangalore referred under section 8(5) of the Travancore Taxation on Income (Investigation Commission) Act, 1124 (Malayalam Era) (hereinafter referred to as the Investigation Act), read with section 113 of the Travancore Income-tax Act, 1096 (Malayalam Era) (hereinafter referred to as the Income-tax Act), the following questions to the High Court of Travancore-Cochin : (1)Whether on the facts and in the circumstances of the case, there was any evidence before the Commission to come to the conclusion to which it came in its report ? (2)On the facts and in the circumstances of the case, was the order C. No. 76(1) I.T./51 dated October 25, 1951, of the Government of India passed under the provisions of section 8(2) of the Travancore Taxation on Income (Investigation Commission) Act read with section 3 of the Opium and Revenue Laws (Extension of Application) Act of 1950, a legal and valid order ? (3)Whether on the facts and in the circumstances of the case, the order passed by the Income-tax Officer in pursuance of the directions of the Government under section 8(2) of the Travancore Taxation on Income (Investigation Commission) Act, 1124, was a legal and valid order ? 2. The High Court answered the three questions in the affirmative. Against the order of the High Court answering the reference, this appeal has been preferred with special leave. 3. The facts which gave rise to the reference are briefly these. The appellants are a firm of merchants carrying on business in yarn in the Districts of Trivandrum and Nagercoil in the Travancore-Cochin State. For the accounting year 1118 M.E. (August 17, 1942, to August 16, 1943), the appellants submitted a return under the Income-tax Act showing a net return of Rs. 4,78,594-5-0 as assessable income, and they were assessed to income-tax and super-tax by the Income-tax Officer on that return. In 1124 M.E., the Legislature of Travancore enacted the…

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