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1955 (10) TMI 50
... ... ... ... ..... for the second time over the same cause. In our opinion, there would be absolutely no justification for saying so. It was only in the case against which this appeal has been filed that the trial Court has given its decision on the questions on which the parties are at issue. In the other case, it was contended in the trial Court by the respondents before us that since there has been a decision in the first case, they should not be vexed over twice and it was on that ground that the appellants' suit was got dismissed by....... + More
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1955 (10) TMI 49
... ... ... ... ..... gross less than what he was charged for the De Luxe pens is not relevant for the assessment of the damages recoverable by him, for ex-concessis' there was never any contract for solid colour pens and the price at which the buyer could have ob-dallied them is wholly immaterial for assessing the damages sustained by him. 15. We therefore hold that the Appellant would be entitled to claim the difference between the market price of good masur (i.c. 7 1/2 seers per rupee) and the market price of the damaged masur (i.e. 15 s....... + More
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1955 (10) TMI 48
... ... ... ... ..... o. I could not be convicted of the offence under section 120-B of the Indian Penal Code when his alleged co-conspirators accused 2, 3 and 4 were acquitted of that offence. In our opinion, therefore, the conviction of the accused No. I of the charge under section 120-B of the Indian Penal Code was clearly illegal. The appeal of the accused No. 1 will, therefore, be allowed to the extent that his conviction under section 120-B of the Indian Penal Code and the sentence of rigorous imprisonment of 18 months awarded to him as t....... + More
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1955 (10) TMI 47
... ... ... ... ..... dditional District Judge-after receipt of the records of the three references will decide the objection regarding the existence or non-existence of the 'shikmi' right of Lila Mahto in the land, and other allied and consequential questions, arising out of the references, after giving full opportunity to both the parties to adduce evidence on the disputes under references. At that time, it would be open to the opposite party to adduce such evidence, as will be considered proper by him' to negative the 'shikmi....... + More
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1955 (10) TMI 46
... ... ... ... ..... immediate environments. These small embankments are also the work of human agency. The scraping out of the salt, the sieving of it for the purpose of grading the salt into crystals of various sizes, packing of it into gunny bags with a view to its transport, delivery or disposal are all done by the workmen. In these circumstances, upon a proper construction of Clause (k), we must hold that a manufacturing process is being carried on upon these salt works. 19. In conclusion, therefore, we reverse the judgment of the learned....... + More
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1955 (10) TMI 45
... ... ... ... ..... nts for new permits, to a person who has persistently broken one of the conditions of the permit by plying the vehicles without paying the taxes. Though the question raised now was not considered by the learned Judges, the conclusion of the learned Judges is consistent with the view that Rule 160-C is constitutionally valid. We, therefore, hold that the condition laid, down in Rule 160-C is not extraneous to the control of motor vehicle traffic and that it is not an unreasonable restriction upon the right of the permit hol....... + More
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1955 (10) TMI 44
... ... ... ... ..... . Then the learned Judges noticed the passage in the judgment of Kennedy, J., cited already and expressed their respectful assent to the view expressed by that learned Judge. We are bound by this decision. The Commissioner, in the present case, declared the 1st Respondent as duly elected without adverting to the fundamental principle that where there has been an election and where 'it- had not been shown that the electors have -thrown away their votes the successful party cannot be declared as duly elected unless has s....... + More
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1955 (10) TMI 43
... ... ... ... ..... lar case there was no material on which the Income-tax Officer could come to the conclusion. I am unable to accept this contention either because the order of the Income-tax Officer or of the Assistant Commissioner which was accepted by the Appellate Tribunal referred to and quoted above show what material there was from which they were coming to the conclusion as to what was wholly and exclusively for the purposes of the business of the assessee. It cannot be said that there was no material before the Taxing Officers. As ....... + More
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1955 (10) TMI 42
... ... ... ... ..... d to liability to pay tax on excess dividends within the meaning of the proviso to the Finance Act, a matter which the learned Officer was himself unable to judge at the first blush even after full scrutiny of all the records. It seems to us that the excess taxation by scrutiny of all the resorted to at the second stage in the rectification proceedings was a total abuse of process and not justifiable to any the least extent. 14. We are clear that the proceedings for rectification taken by the first respondent Income-tax Of....... + More
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1955 (10) TMI 41
... ... ... ... ..... But he makes it clear that if there had not been this provision with regard to notices a different view could well have been taken of the effect of the Amending Act. Therefore, with respect to the Calcutta High Court, that decision was given on the peculiar facts of the case. The facts before us are entirely different. The Amending Act does not in any way invalidate notices already given before the Amending Act came into force. The notices are perfectly valid. What the Amending Act does is that it imposes a new limitation ....... + More
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1955 (10) TMI 40
... ... ... ... ..... that a very clear context would be required to enable a meaning to be put on the word ' purchase ' in this section, which would extend it so as to cover the acquisition of shares by subscription. Quite apart from those considerations of mere language of the Act, it seems to me that the word ' purchase ' cannot with propriety be applied to the legal transaction under which a person, by the machinery of application and allotment, becomes a share-holder in the company. He does not purchase anything when he doe....... + More
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1955 (10) TMI 39
... ... ... ... ..... he questions of law which can be agitated in what we might for convenience describe as the second reference, could only be those questions which do not arise out of the first order passed by the Appellate Tribunal and which have not been considered by the Appellate Tribunal in its first order. If a question has been considered and no reference is sought, then it is not open to the assessee or the Commissioner to seek a reference at a subsequent stage because that reference would be barred. But if in giving effect to the de....... + More
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1955 (10) TMI 38
... ... ... ... ..... the result, we must hold, differing from the learned Judges of the court below, that the arbitration proceedings are not incompetent and that the award made therein is not void on the ground that the contracts containing the agreement are void. The respondent contested the validity of the award on several other grounds. They were rejected by the City Civil Judge and in the view taken by the learned Judges of the High Court that the contract notes were void under section 6 of Act VIII of 1925, they did not deal with them. N....... + More
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1955 (10) TMI 37
... ... ... ... ..... uilon, purported by Ex. B order dated 30th April, 1955, to rectify an alleged mistake in the computation of the income under business in the assessment as above. This was done by setting off the loss of the previous year which had been allowed to be carried forward against the cashew income alone for the year, the income from tobacco being added on to the income from property and other sources for purpose of assessment. 16. The question arising in this case is similar to that which I have already decided in the connected c....... + More
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1955 (10) TMI 36
... ... ... ... ..... and will be dealing with another category or other categories in future, them undoubtedly this case would fall within the ratio of the judgment of the Supreme Court on which the Advocate-General has relied. But, as we have pointed out, in this case there are no different categories. The category is one and it is not pointed out, and it cannot be pointed out, that there would be any difficulty in the application of this particular proviso to other tax evaders besides those who have been discovered by the fortuitous circumst....... + More
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1955 (10) TMI 35
... ... ... ... ..... isdiction to review or revise their order or reconsider their decision on the facts or circumstances of the case. The effect of the issue of notice in the present case calling upon the petitioner to pay the tax by the 15th September, 1955, amounts to cancellation of the previous order made by the then Commissioner permitting the taxpayer not to pay the tax till the decision of the appeal by the Appellate Tribunal and such an order cannot, in my opinion, be covered by section 35. It really amounts to coming to a different c....... + More
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1955 (10) TMI 34
... ... ... ... ..... stantial purpose. In the circumstances, and in fairness to the learned Custodian-General, the only proper course would be to set aside his order under appeal and to remit the matter back to him for fresh consideration. On such fresh consideration he will give full opportunity to both sides for presentation of their respective points of view. If on the rehearing, he decides to remand the case to the Custodian, he will clearly indicate what are the matters to be considered by him. The learned Custodian-General may also consi....... + More
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1955 (10) TMI 33
... ... ... ... ..... be regarded as a deliberate act of the Court by way of notice to the accused that he was not being tried for that offence. It would not be a case of mere omission to frame a charge. If, therefore, the accused is convicted under section 302, I would consider his conviction as invalid, as he was misled in his defence. In conclusion I would point out that the provisions of the Code of Criminal Procedure are meant to be obeyed. Contravention of its provisions are unnecessary and neither the prosecution nor the Courts of trial ....... + More
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1955 (10) TMI 32
... ... ... ... ..... hat a premium has been paid, but a premium must actually have been paid. In the result, the King's Bench Division consisting of Lord Goddard, C. J. and Humphreys and Parker, JJ. granted a writ of certiorari to quash the decision of the Tribunal as the Tribunal had reached an erroneous finding on the question of preliminary fact. 8. For the reasons I have expressed, I hold that the orders of the Additional Sub-divisional Officer of Giridih dated 18-2-1954 and 5-10-1954, cancelling the Khorposh grants and directing the p....... + More
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1955 (10) TMI 31
... ... ... ... ..... se than as a Union purpose. In any event, as already pointed out, other public purpose is a distinct category for which the State of Bombay can legislate, as the acquisition or requisitioning of property except for the purposes of the Union, is within its competence under item 36 of the State List. There is another way of looking at the question involved. An undertaking may have three different facets or aspects, and may serve the purpose of a State, the purpose of the Union and a general public purpose. Even if one may re....... + More