Pre amendment Marketing board is not local authority U/s.10(20)

IN THE HIGH COURT OF HIMACHAL PRADESH, SHIMLA

I.T.A. No. 1 of 2007 along with I.T.A. Nos. 17, 18 & 19 of 2007, and I.T.A Nos. 18 & 22 of 2008.

Judgement reserved on: 17.06.2011 Date of decision: 24.06.2011.

Commissioner of Income Tax -Versus- M/s.H.P. Marketing Board

Deepak Gupta, J.

1. These appeals are being disposed of by a single judgement as the question of law involved in all the appeals is same and reads as follows:

2. Whether on the facts and in the circumstances of the case the Honourable Tribunal was right in law in holding that the H.P. Marketing Board is a local authority within the meaning of Section 10(20) of the Income-tax Act, whereas the Marketing Board does not fulfil the ingredients of a Local Authority as defined in Section 3(3 1) of the General Clauses Act, and also does not satisfy the tests laid down by the Honourable Supreme Court in Union of India vs. R.C. Jain (1981) 2 SCR 854 and followed in other cases?”