http://JUDIS.NIC.IN SUPREME COURT OF INDIA Page 1 of 6
PETITIONER: QAMAR SHAFFI TYABJI
Vs.
RESPONDENT: THE COMMISSIONER, EXCESS PROFITS TAX,HYDERABAD
DATE OF JUDGMENT: 18/04/1960
BENCH: DAS, S.K. BENCH: DAS, S.K. KAPUR, J.L. HIDAYATULLAH, M.
CITATION: 1960 AIR 1269 1960 SCR (3) 546 CITATOR INFO : E 1973 SC 637 (8)
ACT: Excess Profits Tax-Managing Agency and Selling Agency agreements-Construction-Delegation of Agency-Delegate, whether agent or employee-Remuneration and commission derived by such delegate-Liability to tax-Indian Contract Act, 1872 (9 of 1872), s. 194.
HEADNOTE: By an order of the Ruler of the erstwhile State of Hyderabad an institution was formed for the development of industries on behalf of the Government, called the Industrial Trust Fund, to be managed by a committee called Trustees. In 1934 the Trustees entered into agreements with two cotton mills situated in the State by virtue of which they were appointed secretaries, treasurers and agents of the said mills. They were given the general management of the mills including the power to appoint employees and were also appointed selling agents of the mills. By separate agreements the Trustees were given power to delegate to other persons all or any of the powers under the agreements subject to the approval of the Board of Directors of the respective mills. On December 6, 1938, the Trustees ...