{"id":204365,"date":"1984-09-24T00:00:00","date_gmt":"1984-09-23T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/income-tax-officer-vs-navbharat-potteries-p-ltd-on-24-september-1984"},"modified":"2017-08-23T23:28:33","modified_gmt":"2017-08-23T17:58:33","slug":"income-tax-officer-vs-navbharat-potteries-p-ltd-on-24-september-1984","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/income-tax-officer-vs-navbharat-potteries-p-ltd-on-24-september-1984","title":{"rendered":"Income-Tax Officer vs Navbharat Potteries (P.) Ltd. on 24 September, 1984"},"content":{"rendered":"
Income Tax Appellate Tribunal – Mumbai<\/div>\n
Income-Tax Officer vs Navbharat Potteries (P.) Ltd. on 24 September, 1984<\/div>\n
Equivalent citations: 1985 11 ITD 493 Mum<\/div>\n
Bench: K Viswanathan, A Balasubramanyam<\/div>\n<\/p>\n
<\/pre>\n
ORDER<\/p>\n
A.V. Balasubramanyam, Judicial Member<\/p>\n
1.  The revenue is objecting to substitution of ‘Rs. 30,183’ as capital gains of the assessee in place and stead of ‘Rs. 51,357’ computed by the ITO in the assessment for 1978-79. The germane facts are in the way following.\n<\/p>\n
2.  A certain extent of land from various Hissa numbers of Survey No. 29 of Nowpada village, Thane, had been purchased from its earlier owner, J.N. Michael Alwares,   by  a deed of sale dated 22-5-1948 by one Laxmidas Ramji  Thakkar and  the  document states that he had obtained the conveyance as promoter of a company to be floated in the name  Bharat Pottery & Chemical Works Ltd. It would appear that there was a mistake in the  description of the Hissa numbers and to correct the same, a deed of rectification was brought forward on 29-10-1948. The consideration  for the sale was Rs. 28,000. The company was incorporated on 4-4-1949. By a resolution dated 12-5-1949, the company had accepted the purchase  made by the promoter,  Laxmidas  Ramji Thakkar. For a reason, the company had come to bear the name Navbharat Potteries & Chemical Works. Laterly, it was formed into a private  limited company known  as Navbharat Potteries (P.) Ltd. For the purpose  of wealth-tax  assessment, this property had been shown as the asset of the assessee since  1957 onwards. It had  also  found a place in the balance sheet of the assessee. A portion of the land purchased, under the  document dated 22-5-1948,  had been sold by the assessee in the year 1973-74. In sum, this immovable property had been treated and enjoyed as an asset of the assessee all through ever since the  purchase was made under the document dated 22-5-1948 by the chief promoter, Laxmidas Ramji Thakkar.\n<\/p>\n
3.  On 13-2-1970, Laxmidas Ramji Thakkar executed document (registered)  in  favour of the assessee regarding the very property and which purports to be a deed of conveyance.  We  shall say about the purpose of bringing about this document a little later. The return filed by the assessee declared capital gain of Rs. 30,183 and for this,  the  valuation report of Bansali  as  on  1-1-1954 had been taken as the substituted cost. The ITO, upon scrutiny of the deed of transfer dated   13-2-1970,  was  of the view that the  assessee was not entitled to substitute the value as on 1-1-1954 since it was not of its ownership earlier to  13-2-1970.  More  simply,  the ITO took that  there  was in reality a transfer of ownership in favour of the assessee on 13-2-1970 and taking the cost price  of the property at Rs. 10,271 in 1971 and the  ‘realised sale price’ under the document dated 13-2-1970, he computed the gains at Rs, 51,357.\n<\/p>\n
4.  On appeal to the Commissioner (Appeals) by the assessee,  the finding of the ITO was reversed and we may straightaway say that the contention raised on behalf of the assessee that this property was throughout an asset of the assessee even earlier to the document dated 13-2-1970,  was  accepted. This finding is cavilled at by the revenue in the instant appeal.\n<\/p>\n
5.  It was argued on behalf of the revenue by Shri  Agarwal, the learned departmental representative, that regard being had  to the tenor of the deed dated 13-2-1970, which purports to convey right, title and interest in praesenti to the transferee (the assessee), it must be concluded that the assessee acquired legal ownership for the first time in 1970, justifying computation of capital gains in the manner did by the ITO. The rejoinder of the counsel on the  other side was that the antecedent facts to the document dated 13-2-1970, including the internal evidence in the sale deed dated 22-5-1948 and the rectification deed dated 29-10-1948, are such that they cannot be divorced in knowing whether the company did or did  not own this property as an asset earlier.\n<\/p>\n
5A. We may at the outset refer to CIT v. Bijli Cotton Mills Ltd. [1953] 23 ITR 278 (All.) which sheds certain light as to the nature of relationship between the promoter and the company he brings into existence. The promoter stands in a fiduciary position–see also Palmer’s Company Law, 21st edition, p. 140. The legal consequence of this fiduciary relationship shows the complexion of a property purchased by a promoter of a company intended to be floated. A promoter of a company, buying property for the benefit of a company intended to be incorporated, gets impressed with ownership of the company if it assented, subsequently, to the promoter’s act in the purchase.\n<\/p>\n
6.  Turning to the indisputable facts here,  both the indenture of sale dated 22-5-1948  and the rectification deed dated 29-10-1948 contain recitals that Laxmidas Ramji Thakkar was obtaining the document for and on behalf of the company he was intending to float. He later became the director of the company,  when  registered   on  4-4-1949.  The company’s board resolution of 12-5-1949, found extracted in para 2 of the order of the Commissioner (Appeals),  shows that the  transaction bargained   by Laxmidas Ramji Thakkar had been accepted and all his earlier actions were ratified and taken into account of the company. The company could not be given the name Bharat Potteries & Chemical Works Ltd., as originally proposed. But, however,  with little modification, the name Navbharat Potteries &  Chemical Works Ltd. was adopted. It was mentioned at the bar that this slight change became necessary at the instance of the authority connected with incorporation.  The concern was,  subsequently, formed into a private limited company.  Although there was a change in the nomenclature of the company, as stated in the deed of purchase of 1948 and the actual name in which it was incorporated, it can be seen that there was no change of the legal persona. For 1957-58 assessment, the assessee had shown this property as an asset for the purposes of wealth-tax. The assessee had declared this in its balance sheet. All this abounding evidence is clearly indicative of the fact that the beneficial ownership of the property had vested in the company and that the company had, at all times, regarded this as its asset.\n<\/p>\n
7.  Apropos the deed of transfer dated 13-2-1970,  to prevent an   attempt at trespass  (or encroachment),  the assessee had raised an action in Civil Court against Panama (P.) Ltd. and in that proceeding, title of the  assessee had been  questioned by the contesting party. Legal advice obtained was that a formal deed of transfer  should   be  obtained  from  Laxmidas Ramji Thakkar in favour of the assessee instead of relying solely on  other evidence  to  establish its absolute ownership and in deference thereto, the document dated 13-2-1970 had  been  brought forward.  What,  therefore, falls for consideration is whether ownership of the property did or did  not vest with the assessee earlier to 13-2-1970.\n<\/p>\n
8.  The relationship of a promoter, vis a vis, a property purchased  by him qua  promoter  should be deemed as fiduciary and such being the case, the equitable or beneficial ownership of the property vested with the assessee although Laxmidas Ramji Thakkar was the ostensible owner. The purchase itself had been made to the benefit of the prospective company.  The company,  when  incorporated, had accepted the advancement. If the company had pre-existing title to the property even earlier to 13-2-1970,  then  there was no  transfer of asset on 13-2-1970 within the meaning of Section 2(47) of the  Income-tax Act,   1961,  for nothing was acquired   by the   deed of even date. For various reasons, a formal  document  by  the  ostensible owner may  have  to  be  obtained   and  in   this  case,  the  assessee had litigation with a trespasser (Panama (P.)   Ltd.)  and to  keep the matter beyond dispute, a formal deed of transfer had been obtained by the  assessee  on   13-2-1970 in  view  of the advice given by its legal advisor. Such documents are no more than to clear the blurred image, if any, on  record and  to  express  the  document  dated 13-2-1970 in  any other way would be to ignore the equitable ownership the assessee had.  Equitable ownership  cannot  altogether  be  ignored in the  matter of capital gains.  No amount had been paid by the assessee on 13-2-1970  and  this is   another significant factor supporting the contention of Shri Shah. The revenue authorities had from  as  early  as   1954  recognised  the  assessee  as the occupant of the land. Both on facts and in law, the stand of the assessee is good and we are, therefore, thoroughly in agreement with the view taken by the Commissioner (Appeals).\n<\/p>\n
9.  For all that goes before, the appeal by the department fails.<\/p>\n","protected":false},"excerpt":{"rendered":"
Income Tax Appellate Tribunal – Mumbai Income-Tax Officer vs Navbharat Potteries (P.) Ltd. on 24 September, 1984 Equivalent citations: 1985 11 ITD 493 Mum Bench: K Viswanathan, A Balasubramanyam ORDER A.V. Balasubramanyam, Judicial Member 1. The revenue is objecting to substitution of ‘Rs. 30,183’ as capital gains of the assessee in place and stead of […]<\/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":[1],"tags":[],"class_list":["post-204365","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"\nIncome-Tax Officer vs Navbharat Potteries (P.) 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