Case Law Details
Director of Income Tax Vs Board of Control for Cricket in Sri Lanka & Ors. (Calcutta High Court)
In 1996, the Cricket World Cup tournament was held in the sub-continent. Sri Lanka won it, for the only time, in history.
The International Cricket Council (ICC) has its head quarters in London. It is the organisation which makes and alters the rules of the game, sets the different levels and minimum standards at which the game is to be played in each country to get its recognition, the different formats of the game, e.g. test cricket, first class cricket, limited overs competition and so on. It has affiliates from similar organisations in countries, all over the world. ICC may first recognise a country’s team to be fit to compete in the limited overs competitions and thereafter declare it fit to play test cricket. It controls, supervises and regulates the game of cricket in every respect. Not only does it recognise countries and teams, it also certifies the fitness of venues, grounds where the game is intended to be played at the international level. It sets a yearly calendar based on which the game above first class level is played.
At a special meeting of the ICC held on 2nd February, 1993 in London, India, Pakistan and Sri Lanka were chosen to co-host the world cup.
A joint management committee of these three countries, [PAK-INDO-LANKA joint management committee (PILCOM)] was formed to conduct this world cup cricket tournament. Bank accounts were opened by PILCOM in London to be operated jointly by India and Pakistan cricket boards. In this account were deposited moneys from sponsorships, TV rights etc.
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