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1957 (10) TMI 45
... ... ... ... ..... which has proceeded on the evidence in support of the charge of Pal Singh's transaction, indicate the existence of any prejudice and there was nothing indicated before us leading to the conclusion of prejudice or to consequent failure of justice. 13. The High Court came to the conclusion that the trial for the offence of habitually accepting illegal gratification could not be validly tried and evidence led on that charge could not be considered but the conviction of receiving a bribe of Rs. 50 from Pal Singh is well fo....... + More
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1957 (10) TMI 44
... ... ... ... ..... he result, it was no trial at all. The question of prejudice does not arise because it is not a mere irregularity, but a case of mis-trial , as the Judicial Committee put it. It is unfortunate that a prosecution which has been pending so long in respect of an offence which is said to have been committed about eleven years ago, should end like this, but it will be open to the State Government, if it is so advised, to take steps for a re-trial, as was directed by the Judicial Committee in the reported case referred to above........ + More
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1957 (10) TMI 43
... ... ... ... ..... the appellant cannot be criminally liable for being reckless or unwise in carrying on his business. In our opinion, therefore, the learned Judge below was in error in characterizing the order of acquittal as a perverse one. The learned Judge's decision is based on an erroneous assumption that the appellant was bound by law to disburse the amounts collected in a particular competition amongst the prize winners of that competition. But it has not been pointed out by what process that conclusion was reached. Nor has the l....... + More
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1957 (10) TMI 42
... ... ... ... ..... ome or deliberately furnishing inadequate particulars of such income are penalised under that section. The defaults enumerated therein relate to the process of proper assessment of taxable income and can properly be said to apply to an assessment under Chapter IV. We cannot say that there is a lacuna in section 44 such as that found in section 25A of the Act. The penalty order in respect of the assessment year 1124 was passed under section 41(1) of the Travancore Income-tax Act, 1121. Sections 41(i) and 58 of the Travancor....... + More
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1957 (10) TMI 41
... ... ... ... ..... l document. This has been admitted and marked as Ext. D. This document shows what was stated in the summons issued to the defendants was that on default of their appearance on the specified date, the action will be proceeded with and heard and determined in their absence. This clearly indicates that even in the absence of the defendants, the plaintiff's claim had to be heard and determined. It is significant to note that the summons did not state that the default of appearance of the defendants would be construed as an....... + More
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1957 (10) TMI 40
... ... ... ... ..... nd above the sum of ₹ 5,953 already awarded to them by the High Court an additional sum of ₹ 6,457 by way of damages for wrongful detention of the said trucks by the respondent. We accordingly allow this appeal and pass in favour of the appellants, in addition to the enhanced decree which they have already obtained from the High Court, a decree against the respondent for ₹ 3,500 being the appreciated value of the said trucks together with interest thereon at 6 per annum from July 7, 1944, till this date a....... + More
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1957 (10) TMI 39
... ... ... ... ..... mstances, it must be held that there has as yet been no. transfer of the salt pans to respondents Nos. 4 and 5. The appellants cannot therefore claim the benefit of S. 29 and ask that they should not be evicted. Mr. Purshottam Trikamdas contended that the sale certificate will in any event be granted and that once it is granted, as the form of this certificate shows, the transfer will relate back to the date of the auction. It is enough to say in answer to this contention that assuming it to be right, a point which is by n....... + More
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1957 (10) TMI 38
... ... ... ... ..... the statute does not say having regard only to losses previously incurred by the company and to the smallness of the profits made. No answer, which can be said to be in any measure adequate, can be given to the question of unreasonableness by considering these two matters alone. Their Lordships are of the opinion that the statute by the words used, while making sure that losses and smallness of profit are never lost sight of, requires all matters relevant to the question of unreasonableness to be considered. Capital losses....... + More
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1957 (10) TMI 37
... ... ... ... ..... f the message by the Superintendent of the Collectorate and its communication to the Tribunal. This involved a delay of just five minutes. 8. No doubt, the Act does not lay down, in so many words that a petition dismissed in these circumstances can be restored; but we take it that the inherent powers which every Civil Court exercises arc vested in the Tribunal It is the inherent right of a Court to restore proceedings dismissed by it ex debito justitiae when sufficient cause has been made out, not for the absence but for t....... + More
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1957 (10) TMI 36
... ... ... ... ..... in the course of the existing trade which is being taxed. It may equally well have been received in the course of a new activity which is not being taxed. That is not good enough to enable the Revenue authorities to succeed in this case stated. The law never gives judgement in favour of plaintiff when the only finding is equally consistent with liability or non-liability. The Revenue authorities have themselves to thank for this result because of the way they formulated their contentions. They are hoist with their own peta....... + More
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1957 (10) TMI 35
... ... ... ... ..... is petition into one for enforcing a claim for money. An instance of the relief such as the one claimed by the petitioner in this case is to be found in AIR 1954 Cal 340 (B). The question whether for the period of suspension from the date of the order of suspension till the date of the order of dismissal, or for the matter of that for any period of suspension, the applicant is entitled to receive any salary is not before us and we express no opinion on it. 10. For the foregoing reason, this petition is accepted. The order ....... + More
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1957 (10) TMI 34
... ... ... ... ..... ious, he sold some of his immovable properties, converted them into liquid cash and increased the capital of his business, is not sufficient to hold that, during the long period from the date of his purchase till the date of sale, he kept the said properties as part of the assets of the stock-in-trade of his business. The question is, did he, after purchase, treat the properties as part of the stock-in-trade of the business. There can only be one answer to this question and that is that he did not, for the simple reason th....... + More
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1957 (10) TMI 33
... ... ... ... ..... he was deprived of some opportunity to make a proper defence to the prosecution if the right section had been named in the notice or in the charge, if any. Nor has he been able to show that he was misled as a result of any such technical error. Lastly, it was sought to be made out that the prosecution itself was beyond time. This contention was attempted to be made good with reference to the additional evidence adduced at the appellate stage as a result of the direction of the High Court when the case came before it on the....... + More
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1957 (10) TMI 32
... ... ... ... ..... is in credit, section 46(5A) would come into play and the sum so standing to the credit of the assessee might be directed to be paid over. The present is not such a case and this undoubted right of the Department is not what is not sought to be asserted. What the impugned order of the Income-tax Officer directs is virtually that the bank should pay over to the Department the difference between the limit of the overdraft allowed to the petitioner and the amount drawn by him up to the date of the notice under section 46(5A)........ + More
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1957 (10) TMI 31
... ... ... ... ..... lue assessable to duty. 5. Subject to proper verification by the respective Collectors of Central Excise, for the current year a discount of 16.43% in respect of canvas shoes and 15.93% in respect of leather shoes may be allowed of the wholesale prices for arriving at such value. These discounts have been arrived at in the manner indicated below - (a) Distribution charges 5.68% (b) Travelling expenses 0.41% (c) Advertisement expenses (Note In the absence of a clear break-up of the charges incurred by the Ma....... + More
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1957 (10) TMI 30
... ... ... ... ..... unnecessary to decide in these cases whether, by the Treaty of the 22nd August, 1899, the Raja of Cochin had surrendered to the British Government all the attributes of sovereignty including the power of taxation or not, I desire to make it clear that I do not share in the doubt expressed by my learned brothers in the sentence we are by no means certain that this is so in paragraph II of their judgment. I am inclined to hold that by the said Treaty all the attributes of sovereignty including the power of taxation over the ....... + More
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1957 (10) TMI 29
... ... ... ... ..... , Akola, In re 1952 3 S.T.C. 62 1951 N.L.J. 613. and Chauthmal Champalal v. State 1952 3 S.T.C. 245 1952 N.L.J. 342. which following the decision in Dominion Press Limited v. Minister of Customs and Excise 1928 A.C. 340.took the same view. 10.. We are entirely in agreement with this view and we hold that the transactions in question, i.e., with regard to the work done on the yarn supplied to the petitioners by the customers, did not amount to the sale of goods and that consequently the petitioners were not liable to pay an....... + More
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1957 (10) TMI 28
... ... ... ... ..... of the first clause of Article 286 of the Constitution. 8.. We, therefore, hold that the taxes recovered or about to be recovered in respect of transactions in which the goods were sent outside the State for delivery to consumers there would be immune from tax in this State after 26th January, 1950, but not in respect of transactions in which sufficient nexus in the goods is established as ruled in Shriram Gulabdas v. Board of Revenue(2) before the inauguration of the Constitution. In other words, the tax on transactions p....... + More
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1957 (10) TMI 27
... ... ... ... ..... alf of known principals or in respect of which more than an agreed commission was collected, it is not open to them on the ground that merely there are such items to reject the claim for exemption in respect of the whole turnover. In my opinion, the case should go back to the trial court for ascertainment of such of the transactions of the plaintiff as were carried out in accordance with the terms and conditions of the licence. The plaintiff will be entitled to exemption in respect of such transactions. The plaintiff will ....... + More
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1957 (10) TMI 26
... ... ... ... ..... hom the supply is made, and if such person was the mills whether they were registered dealers and they purchased these goods for the purpose of manufacture of textiles in their own mills. All these facts were not investigated or adjudicated upon by the Tribunal, obviously because no liability was sought to be fixed upon the respondents on the basis of their being dealers in the sense that they supplied the goods on commission and, therefore, this is a case in which several additional facts will be necessary to decide the l....... + More