Law: Income Tax Ordinance, 1979

Section: 68

(a) Admission--- Admission is the best evidence that can be relied upon and though not conclusive is decisive of the matter unless successfully withdrawn or proved erroneous. Narayan Bhagwantra v. Gopal Varya A I R 1960 SC 100 ref. (b) Income-tax Ordinance (XXXI of 1979)----S. 68--Registration of firm--Age of partner--Determination--Birth certificate is a basic piece of evidence as far as the date of birth of a particular person is concerned--Birth certificate has to be treated as conclusive if the birth is registered at the instance of some official of the Municipal Council--Birth certificate therefore, carries weight as compared to National Identity Card. Sidiheswar Ganguly v. State of West Bengal P L D 1958 SC (Ind.) 337 ref. ORDER In these appeals yet another interesting point has cropped up for determination under the following facts and circumstances. 2. It appears that in asstt. year 1980-81 one Mr. Mohammad Asghar applied for registration of a partnership firm under section 68 of the Income Tax Ordinance and in the relevant application it was disclosed that the partnership consisted of himself and his two daughters, namely, Shahida Parveen and Shukria Begum. The name and style under which aforesaid registered firm sought to be registered for carrying on its business was disclosed to be M/s. Mohammad Asghar & Sons. The I.T.O. granted the registration on December 31, 1980 and assessment was framed accordingly. However, later-on, he received a Verification Note No. Jud-2 (34)/S&C/485 dated December 31, 1984, wherein it was stated that at the time of registration of the firm Miss. Shukria Begum was only 14-1/2 years old. The reliance was placed on her Identity Card where date of birth disclosed was November 2, 1964. Consequently the I.T.O. called upon the appellant to show cause as to why the registration granted on December 31, 1980, should not be cancelled as one of the partners namely Miss Shukria Begum was minor at that time and Mr. Akber Ansari, the learned counsel for the appellant, submitted his explanation on July 28, 1985, as under:----- "The defunct-firm M/s. M. Asghar & Sons, consisted of three partners viz. Mohammad Asghar Ali,…

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