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1953 (3) TMI 57
... ... ... ... ..... ary for possession of rectified spirit because it falls in the category of medical preparations. This contention again is without substance. No evidence has been led that this falls in the category of medical preparations. On the other hand, rectified spirit clearly falls within the definition of an intoxicant and its possession without permit is prohibited by the provisions of Section 66(b) of the Act. Sections (22) of the Act defines an intoxicant as including liquor. Sub-section (24) defines liquor as including spirits ....... + More
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1953 (3) TMI 56
... ... ... ... ..... all taxes due to local boards. 4. Nor can Article 16, Limitation Act have any application to a case like this, where the tax was merely recoverable as arrears of land revenue, and the claim was not made by the revenue authorities on account of arrears of revenue or on account of demand recoverable as such arrears, and where the tax also had been paid within the 15 days prescribed, and had not become a tax liable to be recovered as arrears of land revenue. So, the only article which can be applied properly to this case is A....... + More
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1953 (3) TMI 55
... ... ... ... ..... orities have to determine his total income having regard to the several provisions of the Act to which reference has been made by us; and, in doing so, the Income-tax Officer is bound to take into account the share loss suffered by the assessee out of British India. 18. Having regard to what has been observed above, we are in agreement with the view taken by the Bombay and the Nagpur High Courts. In the result, the Income-tax Appellate Tribunal was right in allowing the Bombay losses to be set off against the profits of th....... + More
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1953 (3) TMI 54
... ... ... ... ..... B O' AIR 1936 Pat. 267 (C). On the particular facts presented in this case, we are of opinion that there was no material before the Income Tax authorities to justify the assessment on ₹ 11,000/- which represented the value of high denomination notes encashed in the name of the assessee's wife, Hemprabha Ganguli. 5. In the result, we hold that there was no material before the Income Tax authorities to justify the assessment on ₹ 11,000/- representing the value of the high denomination notes encashed in t....... + More
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1953 (3) TMI 53
... ... ... ... ..... s they stand is in any way in violation of any of the rights guaranteed by the Constitution. Learned counsel wanted to rely upon decisions of the Supreme Court of the United States on the due process clause of the Fourteenth. Amendment of the Constitution and (2) the system of assessment and procedure relating to it followed in England and in the United States. We refused to hear him on these points because we consider that these have no bearing on the question to be decided in this case. 6. As already mentioned, the appel....... + More
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1953 (3) TMI 52
... ... ... ... ..... was not very happy. It has certainly led three judges to think that the intention of the legislature was not brought out by the language. People who are not lawyers may well be misled into thinking that the notification issued under the ordinance has terminated with its repeal and not having been re-issued under the Act, the provisions of which again in clear language provide that it only extends to areas specified in the schedule and which gives power to extend it, that those areas are excluded from the scope of the Act. ....... + More
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1953 (3) TMI 51
... ... ... ... ..... hat land would be an adequate basis for finding that land requisitioned by the order of the S. D. O. in October 1952, was requisitioned mala fide. 60. We do not think that in the circumstances of this case, the charge of mala fides can be regarded as substantiated. No actual bias or prejudice has been attributed to the requisitioning authorities. The requisition is for a public purpose. The property was requisitioned under a valid enactment. If on facts, it can be shown that the requisitioning authorities exceeded their ju....... + More
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1953 (3) TMI 50
... ... ... ... ..... capital under Rule 2 of Schedule II. In view of these considerations I think that the credit balance of ₹ 1,02,161 in the present case cannot be held to be 'reserve' within the meaning of Schedule II, Rule 2 of the Act. Mr. Jain placed much reliance upon the decision of Chagla C. J. in --'Commissioner of Income Tax v. Century Spinning Manufacturing Co. Ltd.'AIR 1951 Bom 420 (B). I need hardly say that I have the greatest respect for the opinion of Chagla C. J. but for the reasons I have stated I have ....... + More
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1953 (3) TMI 49
... ... ... ... ..... to prove in the trial Court and which was accepted by it. These defects would undoubtedly warrant a reconsideration of the evidence by the lower appellate Court. It is no doubt true that the learned Judge recorded an alternative Ending even on the assumption that the evidence of D. Ws. 4, 8 and 9 was admissible. But it is rather difficult to separate how much of his finding was coloured by the fact that his evidence was inadmissible and that the pleading was inadequate or insufficient. However it is unnecessary to adopt th....... + More
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1953 (3) TMI 48
... ... ... ... ..... ch is provided by way of penalty or punishment for the commission of a crime or offence. In spite of his labors Shri N. C. Taluqdar has not been able to point out to us any provision of the Bengal Municipal Act, 1932, which constitutes what is contemplated under section 431(2), a penalty or punishment for the commission of a crime or offence. The offence that the respondent could be charged with is defined in section 421 of the Act and the punishment for that offence provided in section 500 is fine and not forfeiture. 10. ....... + More
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1953 (3) TMI 47
... ... ... ... ..... the Tribunal to refer such a question to the High Court. Mr. Kolah says that inasmuch as we have already directed the Tribunal to refer this question of law and to draw up a statement of the case with regard to it, our order has become final and we must proceed to express our opinion on the second question as well. Now, if this Court has no jurisdiction to require the Tribunal to state a case in matters where no application was made by the assessee under Section 66(1), we cannot confer jurisdiction upon ourselves by requir....... + More
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1953 (3) TMI 46
... ... ... ... ..... see if we could distinguish the judgment of the Calcutta High Court, but we find it difficult to do so, and if the Calcutta High Court has laid down the law, then on the principle that this Court has always accepted in interpreting an All-India statute we must accept the law as laid down by a sister High Court. We must confess that it is with some reluctance that we have come to the conclusion that we have because, as we have already point out, there is considerable force in the contention of Sir Nusserwanji. But that is m....... + More
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1953 (3) TMI 45
... ... ... ... ..... o the railway administration to offer to the consignor that they will carry the entire risk if the consignor is willing to make payment of the percentage on value authorised under Section. 75 and if the consignor fails to do so the railway administration is entitled by virtue of the approval of the form under these circumstances by the Central Government to obtain a risk note in form 'X'. In the present case, therefore, in my opinion, the railway administration was perfectly entitled to obtain a risk note in the fo....... + More
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1953 (3) TMI 44
... ... ... ... ..... f which all necessary facts are set out in the statement of the case. The question raised will be - Whether the order of the Commissioner acting under Section 33B (1) setting aside the order of the Incom3-tax Officer while an appeal from that order was pending before the Appellate Assistant Commissioner was valid? and we answer that, question in the negative. Question No. 2 It is unnecessary to answer this question. Question No, 3 Whether on the facts and circumstances of the case, the orders passed by the Income-tax Offic....... + More
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1953 (3) TMI 43
... ... ... ... ..... 36 4 I.T.R. 108. On the particular facts presented in this case, we are of opinion that there was no material before the Income-tax authorities to justify the assessment on ₹ 11,000 which represented the value of high denomination notes encashed in the name of the assessee's wife, Hemprabha Ganguli. In the result, we hold that there was no material before the Income-tax authorities to justify the assessment on ₹ 11,000 representing the value of the high denomination notes encashed in the name of the assesse....... + More
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1953 (3) TMI 42
... ... ... ... ..... hallenge the assessment made by the Income-tax Officer, and if anything, Sections 30 and 31 should be liberally construed in favour of the assessee rather than against him so far as to deprive him of the right to appeal to the Appellate Tribunal. Therefore, we are rather inclined in favour of the more liberal interpretation put by the Allahabad High Court than the construction put by the East Punjab High Court on these two sections. The question submitted to us does not really bring out the controversy between the departme....... + More
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1953 (3) TMI 41
... ... ... ... ..... d to bring it in the category of agricultural income it may be necessary for the assessee to establish that such use was being made of the land and human skill, labour and money were being spent on it so that the income may be deemed to be agricultural income, when normally it would not be so. In the case before us, the pasturage or land used for grazing of cattle normally used for agricultural purposes, is an agricultural activity and it is not necessary to spend money, human skill and labour to make it agricultural. We m....... + More
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1953 (3) TMI 40
... ... ... ... ..... s entirely independent of the business of the assessee as a casual and non-recurring receipt. The Tribunal has framed a question with regard to the casual and non-recurring nature of the receipt as the main question and in the alternative it has framed the question with regard to the receipt being a capital receipt. In our opinion the main question is whether the receipt is a capital receipt or a revenue receipt and the argument at the Bar has proceeded on that basis. Therefore we will treat question No. 2 as question No. ....... + More
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1953 (3) TMI 39
... ... ... ... ..... o we feel a nominal fine would have met the ends of justice even on the view the learned Judges took of the law. The charge on the second count relating to the 6 bales is a similar one and the facts follow the same pattern. They have been detailed in the High Court's judgment, so it is not necessary to do more than outline them here. The quota-holder here is Beharilal Bairathi. In this case also, Dharsi Moolji paid Dwarkadas Khetan for the goods and the Mills sent the bales to Dharsi Moolji for- delivery in the same tr....... + More
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1953 (3) TMI 38
... ... ... ... ..... remand committing the accused to further custody till the 11th March. It has been held by this Court that in habeas corpus proceedings, the Court is to have regard to the legality or otherwise of the detention at the time of the return and not with reference to the institution of the proceedings. The material date on the facts of this case is the 10th March, when the affidavit on behalf of the Government was filed justifying the detention as a lawful one. But the position, as we have stated, is that on that date there was ....... + More