Law: Gaming Act, 1922

Section: 1

Law: Income Tax Act, 1922

Section: 33(1)(a)

Law: Gaming Act, 1835

Section: 2

Income-tax Act, 1922 -- Section 31(1A) (inserted in 1969) Section 33(1A) -- Appeal -- Forum of appeal -- Direct appeal to Tribunal in cases of income exceeding Rs. 2 lakhs -- Appeal relating to earlier years than assessment year 1967-68 filed in Tribunal direct before 1st Duly., 1969 -- Whether proper and valid -- Held yes -- Provisions of sub-section (1A) inserted by Finance Ordinance, 1969 Whether imposes a bar to such appeal filed after 1st July, 1969 -- Held yes -- Retrospective operation of sub-section (1A), explained -- Appeal to Tribunal -- Effect of amendment brought about by Finance Ordinance, 1969 -- Retrospective only in respect of appeals to be filed in future w.e.f. 1-7-1969 and not appeals pending before Tribunal -- Jurisdiction of Tribunal in respect of appeals already filed properly and competently and pending before Tribunal -- Held, not ousted -- ORDER The order was passed by M.T. SIDDIQUI, President.---These two direct appeals raised a number of objection but at the time of the hearing the Departmental Representative took up a preliminary objection about the admissibility of these appeals before the Tribunal in view of the amendment brought about in Section 33(1A) by the Finance Act of 1969 whereby it has been enacted that no appeal shall lie to the Tribunal notwithstanding the fact that it pertains to an assessment year earlier than assessment year 1967-68. 2. The facts of the case are that the orders for the assessment years were 1963-64 and 1964-65 in this case were passed on 1st Duly., 1968 and 4th Dune, 1969. Appeals filed before the Tribunal on 21st August, 1968 and 16th Dune, 1969 directly as the incomes assessed were over Rs.2 lacs. The law as laid down by the Tribunal in (1969) 19 TAX, page 58 (Trib) was that such appeals were competent before the Tribunal. The Departmental Representative argues that the language of the present amendment clearly shows that it is retrospective in nature. The language is clear and does not require any interpretation being unequivocal and capable of one meaning only. It was argued that the words used clearly indicated that no direct appeal was to lie to the Tribunal for any year including the assessment…

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