{"id":136211,"date":"2001-08-16T00:00:00","date_gmt":"2001-08-15T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001"},"modified":"2018-09-28T12:13:11","modified_gmt":"2018-09-28T06:43:11","slug":"commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001","title":{"rendered":"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001<\/div>\n<div class=\"doc_bench\">Bench: B.N. Kirpal, Shivraj V. Patil<\/div>\n<pre>           CASE NO.:\nAppeal (civil)  6725 of 1994\n\nPETITIONER:\nCOMMISSIONS OF INCOME TAX, JAIPUR\n\nRESPONDENT:\nSIKBHMAL NAWALAKHA\n\nDATE OF JUDGMENT: 16\/08\/2001\n\nBENCH:\nB.N. KIRPAL &amp; SHIVRAJ V. PATIL\n\nJUDGMENT:\n<\/pre>\n<p>JUDGMENT<\/p>\n<p>2001 Supp(1) SCR 615<\/p>\n<p>The Judgment of the Court was delivered by<\/p>\n<p>KIRPAL, J. The respondent was the owner of immovable property and by<br \/>\ndeclaration dated 10th October, 1966 he sought to give a gift of certain<br \/>\nout-houses attached to a building to his wife. The declaration which was<br \/>\nmade was not registered. The Gift Tax Officer rejected the respondent&#8217;s<br \/>\nClaim that a valid gift had been made as, according to him, there had not<br \/>\nbeen my compliance with the provisions of Section 123 of the Transfer of<br \/>\nProperty Act. The Assistant Commissioner and the Tribunal took the same<br \/>\nview and thereafter following question of law was referred to the High<br \/>\nCourt by the Tribunal :\n<\/p>\n<p>&#8220;Whether on the facts and circumstances of the case, the Tribunal was<br \/>\njustified in law in holding that no valid gift of out-houses of the<br \/>\nbuilding named as &#8220;Deep Shikha&#8221; was made by the assessee to his wife in<br \/>\nterms of the Gift-tax Act, 1958?&#8221;\n<\/p>\n<p>By the impugned judgment the High Court answered the question of law in<br \/>\nfavour of the respondent. It came to the conclusion that the definition of<br \/>\nthe word &#8216;gift&#8217; under the Gift Tax Act was wider than the definition of<br \/>\n&#8216;gift&#8217; in the Transfer of Property Act and many acts and transactions which<br \/>\nmay not amount to gift under the Transfer of Properly Act shall still<br \/>\namount to a gift under the Gift Tax Act especially by virtue of the the<br \/>\nprovisions of Section 4 of the Gift Tax Act. It, accordingly, came to the<br \/>\nconclusion that it was not necessary that a document should be registered<br \/>\nin order that there should be a valid gift.\n<\/p>\n<p>Section 122 of the Transfer of Property Act defines &#8216;gift&#8217;, inter alia, as<br \/>\nmeaning the transfer of immovable property made voluntarily and without<br \/>\nconsideration from one person to another. Section 123 provides that for<br \/>\npurposes of making a gift of immovable property the transfer must be<br \/>\neffected by a registered instrument signed by or on behalf of the donor and<br \/>\nattested by at least two witnesse..\n<\/p>\n<p>There can be little doubt that in order that there should be a transfer of<br \/>\nproperty by way of gift as contemplated by the Transfer of Property Act,<br \/>\nthere has to be a registered document if the property sought to be<br \/>\ntransferred is immovable.\n<\/p>\n<p>Section 2 (xii) of the Gift Tax Act defines &#8216;gift&#8217; as meaning a transfer by<br \/>\none person to another of any existing movable or immovable property made<br \/>\nvoluntarily and without consideration and would include the transfer of a<br \/>\nproperty deemed to be a gift under Section -I I he heading of Section I is<br \/>\n&#8220;Gifts to include certain transfers&#8221;. The said Section reads as follows .-\n<\/p>\n<p>&#8220;4. Gifts to include certain transfers. &#8211; (I) for the purpose of this Act.\n<\/p>\n<p>(a)  where property  is transferred otherwise than for adequate<br \/>\nconsideration, the amount by which the value of the property as on the date<br \/>\nof the transfer and determined in the manner laid down in Schedule II<br \/>\nexceeds the value of the consideration shall be deemed to be a gift made by<br \/>\nthe transferor ;\n<\/p>\n<p>Provided that nothing contained in this clause shall apply in any case<br \/>\nwhere the property is transferred to the Government or where the value of<br \/>\nthe consideration for the transfer is determined or approved by the Central<br \/>\nGovernment or the Reserve Bank of India;\n<\/p>\n<p>(b)  where property is transferred for a consideration which, having regard<br \/>\nto the circumstances of the case, has not passed or is not intended to pass<br \/>\neither in full or in part from the transferee to the transferor, the amount<br \/>\nof the consideration which has not passed or is not intended to pass shall<br \/>\nbe deemed to be a gift made by the transferor;\n<\/p>\n<p>(c)  where there is a release, discharge, surrender, forfeiture or<br \/>\nabandonment of any debt, contractor other actionable claim or of any<br \/>\ninterest in property by any person, the value of the release, discharge,<br \/>\nsurrender, forfeiture or abandonment, to the extent to which it has not<br \/>\nbeen found to the satisfaction of the Assessing Officer to have been<br \/>\nbonafide, shall be deemed to be a gift made by the person responsible for<br \/>\nthe release, discharge, surrender, forfeiture or abandonment;\n<\/p>\n<p>(d)  where a person absolutely entitled to property causes or has caused<br \/>\nthe same to be vested in whatever manner in himself and any other person<br \/>\njointly without adequate consideration and such other person makes an<br \/>\nappropriation from or out of the said property, the amount of the<br \/>\nappropriation used for the benefit of the person making the appropriation<br \/>\nor for the benefit of any other person shall be deemed to be a gift made in<br \/>\nhis favour by the person who causes or has caused the property to be so<br \/>\nvested;&#8221;\n<\/p>\n<p>There can be no doubt that certain transactions may not be regarded as a<br \/>\ngift for the purposes of the Transfer of Property Act but would fall within<br \/>\nthe ambit of the expression &#8220;gift&#8217; by virtue of Section 4 of the Gift Tax<br \/>\nAct, but in each one of the cases referred to in Section 4 there has to be<br \/>\na transfer of immovable property which in certain circumstances is to be<br \/>\nregarded as a gift. For instance, cases falling under clause (a) of Section<br \/>\n4 where the property is transferred for less than adequate consideration<br \/>\nsuch a transfer could not be regarded as a gift under the Transfer of<br \/>\nProperty Act but would be regarded as a gift under the Gift Tax Act. What<br \/>\nis, however, important is that there has to be a transfer of property and a<br \/>\ntransfer by reason of Section 17 of the Registration Act can only be by way<br \/>\nof a registered document.\n<\/p>\n<p>The respondent seeks to bring the case within the provisions of clause (c)<br \/>\nor (d) of Section 4. There can be no doubt in our mind that surrender or<br \/>\nforfeiture of an interest in immovable property as contemplated by clause\n<\/p>\n<p>(c) of Section 4 or vesting of any property in another person as<br \/>\ncontemplated by clause (d) of Section 4 in the case of an immovable<br \/>\nproperty would attract the provisions of Section 17 of the Registration<br \/>\nAct. What is important is that there has to be a valid transfer of property<br \/>\nand whether that transfer amounts to a gift or not would bring in to<br \/>\nquestion the applicability of the provisions of the Gift Tax Act.\n<\/p>\n<p>As we have already observed, there may be certain transactions of transfer<br \/>\nwhich may not amount to a gift within the meaning of Section 122 of the<br \/>\nTransfer of Property Act but would be regarded as gifts for the purpose of<br \/>\nsubjecting such transfers to the levy of gift tax. In this behalf,<br \/>\nreference may usefully be made to <a href=\"\/doc\/684177\/\">Commissioner of Gift Tax, Kerala v. R.<br \/>\nValsala Amma,<\/a> 82 ITR 828 (SC) wherein this Court at page 830 observed that<br \/>\n&#8220;the Gift-tax Act did not change the general law relating to the rights of<br \/>\nproperty&#8221;. The general law would take into its ambit not only the<br \/>\nprovisions of the Transfer of Property Act but would also require<br \/>\napplication of the provisions of the Registration Act. It is not necessary<br \/>\nfor us to refer to the decisions of the High Courts in this behalf except<br \/>\nto note that the consistent view of the High Courts has been that for<br \/>\neffecting a transfer the provisions of the Transfer of Property Act and\/or<br \/>\nthe Registration Act have to be complied with. [See Smt. Padma Lalchand<br \/>\nMirchandani v. Commissioner of Income Tax, New Delhi, 128 ITR 174 (Delhi),<br \/>\nCommissioner of Gift-tax, Bombay III v. Matilda Ferreira, 112 ITR 934<br \/>\n(Bombay); K. Madhavakrishnan v. Commissioner of Gift-tax, Tamil Nadu, 124<br \/>\nITR 233 (Madras) and Darbar Shivrajkumur v. Commissioner of Gift-tax,<br \/>\nGujarat-IV, 131 ITR 647 (Gujarat).\n<\/p>\n<p>In the instant case, the High Court did not even refer to the provisions of<br \/>\nthe Registration Act and. therefore, fell in error in coming to the<br \/>\nconclusion that the case fell within the provisions of Section 4 of the<br \/>\nGift Tax Act and, therefore, as it was a deemed gift it was not necessary<br \/>\nthat the document had to be registered. In our view, the general law did<br \/>\nnot stand abrogated and the requirement of complying with the provisions of<br \/>\nthe Transfer of Property Act and the Registration Act had to be fulfilled.<br \/>\nThe High Court, therefore, erred in answering the question of law in the<br \/>\nnegative and against the Revenue.\n<\/p>\n<p>For the aforesaid reasons, this appeal is allowed, the judgment of the High<br \/>\nCourt is set aside and the question of law is answered in favour of the<br \/>\nappellant. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001 Bench: B.N. Kirpal, Shivraj V. Patil CASE NO.: Appeal (civil) 6725 of 1994 PETITIONER: COMMISSIONS OF INCOME TAX, JAIPUR RESPONDENT: SIKBHMAL NAWALAKHA DATE OF JUDGMENT: 16\/08\/2001 BENCH: B.N. KIRPAL &amp; SHIVRAJ V. PATIL JUDGMENT: JUDGMENT 2001 Supp(1) SCR 615 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-136211","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001\" \/>\n<meta property=\"og:site_name\" content=\"Free Judgements of Supreme Court &amp; High Court | Legal India\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/LegalindiaCom\/\" \/>\n<meta property=\"article:published_time\" content=\"2001-08-15T18:30:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2018-09-28T06:43:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1\" \/>\n\t<meta property=\"og:image:width\" content=\"512\" \/>\n\t<meta property=\"og:image:height\" content=\"512\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Legal India Admin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@legaliadmin\" \/>\n<meta name=\"twitter:site\" content=\"@Legal_india\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Legal India Admin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001\"},\"author\":{\"name\":\"Legal India Admin\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\"},\"headline\":\"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001\",\"datePublished\":\"2001-08-15T18:30:00+00:00\",\"dateModified\":\"2018-09-28T06:43:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001\"},\"wordCount\":1449,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"articleSection\":[\"Supreme Court of India\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001\",\"name\":\"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\"},\"datePublished\":\"2001-08-15T18:30:00+00:00\",\"dateModified\":\"2018-09-28T06:43:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#website\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"name\":\"Free Judgements of Supreme Court & High Court | Legal India\",\"description\":\"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\"},\"alternateName\":\"Free judgements of Supreme Court & High Court of India | Legal India\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#organization\",\"name\":\"Judgements of Supreme Court & High Court | Legal India\",\"alternateName\":\"Legal India\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"contentUrl\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2025\\\/09\\\/legal-india-icon.jpg\",\"width\":512,\"height\":512,\"caption\":\"Judgements of Supreme Court & High Court | Legal India\"},\"image\":{\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/LegalindiaCom\\\/\",\"https:\\\/\\\/x.com\\\/Legal_india\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/#\\\/schema\\\/person\\\/0bfdffe9059fb8bb24a86d094609c5ea\",\"name\":\"Legal India Admin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g\",\"caption\":\"Legal India Admin\"},\"sameAs\":[\"https:\\\/\\\/www.legalindia.com\",\"https:\\\/\\\/x.com\\\/legaliadmin\"],\"url\":\"https:\\\/\\\/www.legalindia.com\\\/judgments\\\/author\\\/legal-india-admin\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001","og_locale":"en_US","og_type":"article","og_title":"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India","og_url":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001","og_site_name":"Free Judgements of Supreme Court &amp; High Court | Legal India","article_publisher":"https:\/\/www.facebook.com\/LegalindiaCom\/","article_published_time":"2001-08-15T18:30:00+00:00","article_modified_time":"2018-09-28T06:43:11+00:00","og_image":[{"width":512,"height":512,"url":"https:\/\/i0.wp.com\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg?fit=512%2C512&ssl=1","type":"image\/jpeg"}],"author":"Legal India Admin","twitter_card":"summary_large_image","twitter_creator":"@legaliadmin","twitter_site":"@Legal_india","twitter_misc":{"Written by":"Legal India Admin","Est. reading time":"7 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001#article","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001"},"author":{"name":"Legal India Admin","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea"},"headline":"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001","datePublished":"2001-08-15T18:30:00+00:00","dateModified":"2018-09-28T06:43:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001"},"wordCount":1449,"commentCount":0,"publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"articleSection":["Supreme Court of India"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001","url":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001","name":"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India","isPartOf":{"@id":"https:\/\/www.legalindia.com\/judgments\/#website"},"datePublished":"2001-08-15T18:30:00+00:00","dateModified":"2018-09-28T06:43:11+00:00","breadcrumb":{"@id":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.legalindia.com\/judgments\/commissions-of-income-tax-jaipur-vs-sikbhmal-nawalakha-on-16-august-2001#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.legalindia.com\/judgments\/"},{"@type":"ListItem","position":2,"name":"Commissions Of Income Tax, Jaipur vs Sikbhmal Nawalakha on 16 August, 2001"}]},{"@type":"WebSite","@id":"https:\/\/www.legalindia.com\/judgments\/#website","url":"https:\/\/www.legalindia.com\/judgments\/","name":"Free Judgements of Supreme Court & High Court | Legal India","description":"Search and read the latest judgements, orders, and rulings from the Supreme Court of India and all High Courts. A comprehensive database for lawyers, advocates, and law students.","publisher":{"@id":"https:\/\/www.legalindia.com\/judgments\/#organization"},"alternateName":"Free judgements of Supreme Court & High Court of India | Legal India","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.legalindia.com\/judgments\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/www.legalindia.com\/judgments\/#organization","name":"Judgements of Supreme Court & High Court | Legal India","alternateName":"Legal India","url":"https:\/\/www.legalindia.com\/judgments\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/","url":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","contentUrl":"https:\/\/www.legalindia.com\/judgments\/wp-content\/uploads\/sites\/5\/2025\/09\/legal-india-icon.jpg","width":512,"height":512,"caption":"Judgements of Supreme Court & High Court | Legal India"},"image":{"@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/LegalindiaCom\/","https:\/\/x.com\/Legal_india"]},{"@type":"Person","@id":"https:\/\/www.legalindia.com\/judgments\/#\/schema\/person\/0bfdffe9059fb8bb24a86d094609c5ea","name":"Legal India Admin","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4faa9d728ed1af3b73d52225c7f12901ac726fe6f7ea0a3348a1d51f3a930987?s=96&d=mm&r=g","caption":"Legal India Admin"},"sameAs":["https:\/\/www.legalindia.com","https:\/\/x.com\/legaliadmin"],"url":"https:\/\/www.legalindia.com\/judgments\/author\/legal-india-admin"}]}},"modified_by":null,"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack_likes_enabled":true,"jetpack-related-posts":[],"_links":{"self":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/136211","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/comments?post=136211"}],"version-history":[{"count":0,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/posts\/136211\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/media?parent=136211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/categories?post=136211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.legalindia.com\/judgments\/wp-json\/wp\/v2\/tags?post=136211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}