Law:

Section:

Criminal Procedure Code (V of 1898)-------S. 46r--Prevention of Corruption Act (1T of 194'7), S. a(1)(d)---Penal Code (XLV of 1860), 5.42,0---Rail, grant of- --Sentence involved was three years--­Principle that it was the basic duty of the prosecution to prove case against accused fond doubt even if defence plea was found to be defective had been disregarded---Held, tail application should be disposed of on merits even if that required appraisement of evidence for the simple reason that the sentence involved being three years and possibility could not be ruled out that the convict would serve, out the sentence before his appeal became ripe for hearing--­Supreme Court confirmed the interim bail already granted to accused in circumstances. Malik Noor Muhammad Awan, Advocate Supreme Court and Mehr Khan Malik, Advocate-on-Record for Petitioner. Nemo for the State. Date of hearing: 8th October, 1996. ORDERJUDGMENT K.C. Sen, J.—In this reference under section 66(1) of the Income-tax .Act, 1922 (hereinafter called the Act), the following question of law has been referred to this court for its opinion : "Whether, on the facts and in the circumstances of the case, there was any partnership in the year of account within the meaning of section 4 of the Indian Partnership Act, which is entitled to registration under section 26A of the Indian Income-tax Act ?" The facts which gave rise to the above question are briefly stated as follows : Anil Krishna Paul and Jogendra Nath Nandi had acquired a right of receiving commission of 1% on sales from Messrs. Annapurna Cotton Mills. The said Jogendra Nath Nandi died on the 7th June, 1950. Along with Anil Krishna Paul, he entered into an agreement dated 26th January, 1950. The benefits of the agreement were transferred in favour of the applicants, Sunil Krishna Paul and Amar Krishna Poddar, by a deed of assignment dated 10th December, 1951, executed by Anil Krishna Paul and the legal heirs of Jogendra Nath Nandi. On the 9th of August, 1954, the assignees, Sunil Krishna Paul and Amar Krishna Poddar, entered into a partnership to share the commission receipts and the instrument of partnership was executed on the said date. It was…

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