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1963 (8) TMI 75
... ... ... ... ..... aid to be a public servant within the meaning of s. 21 of the Indian Penal Code in view of the clear words of s. 43. The difficulty had however now been obviated by the amendment of s. 21 by the addition of the twelfth clause therein. But as s. 21 stood at the relevant time we have to take recourse to s. 43 of the Transport Act and the words of that section make it quite clear that members, officers and servants of corporations can only be public servants when they act or purport to act in pursuance of any of the provision....... + More
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1963 (8) TMI 74
... ... ... ... ..... on 31 of this very same Act was challenged In the case In M. P. Menon v. State 1953 HLT 482 AIR 1953 TC 540 and Govinda Pillai, J., held that the Act was valid because in the interests of public order restrictions could be Imposed on the right of freedom of speech and expression. 14. Therefore, we hold that though, the provisions of the impugned statute impose restrictions on the fundamental right of freedom of speech, and expression, those restrictions are in the interests of public order and within the ambit of permissib....... + More
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1963 (8) TMI 73
... ... ... ... ..... case falls within the ambit of the principle enunciated by the Privy Council decision in Hariram Serowgee v. Madan Gopal Bagla and by the Madras decision in Mrs. Ida L. Chambers v. Kelland Huxford Chambers. It follows, therefore, that there was no valid gift of the amount of ₹ 3,00,000 made by the assessee to the Bharatiya Gyan Pith in the accounting year 1947-48. If that is the correct legal position, it must be held that there was no sale of the shares in the accounting year 1948-49 by the assessee in discharge of ....... + More
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1963 (8) TMI 72
... ... ... ... ..... ction to assess him and that in any event the Income Tax Officer was not entitled to assess him unless his objection to the jurisdiction of the Income Tax Officer was determined by the Commissioner and that this constituted sufficient cause which prevented him from filing the return and complying with the terms of the notice issued by the Income Tax Officer. But according to the finding of fact reached by the Tribunal, the assessee had no such genuine belief in the plea taken by him and he was all along avoiding to file a ....... + More
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1963 (8) TMI 71
... ... ... ... ..... ommissioner. The only order that is now in force is that of the Appellate Assistant Commissioner who modified the re-assessment order of the Income Tax Officer dated 28th March, 1959. There cannot be any doubt that the Income Tax Officer could not rectify the order dated 29th March, 1957 which ceased to exist on and from 29th March, 1959 when the Income Tax Officer himself passed the order of re-assessment under Section 34 of the Act. 6. Learned Counsel for the Department is unable to justify the proceedings under Section ....... + More
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1963 (8) TMI 70
... ... ... ... ..... able ground for holding that the appellant Noor Khan was prejudiced because he was deprived of the right which the Legislature had ensured him in making his defence, we would have set aside the conviction. We have however considered the evidence of the witnesses carefully and examined it in the light of the criticism offered by counsel for Noor Khan, and after giving due weight to the opinion of the High Court and the Trial Court have come to the conclusion on the facts of this case that no prejudice appears to have been c....... + More
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1963 (8) TMI 69
... ... ... ... ..... ich is more beneficial to the assessee rather than the way which leads to the imposition of a greater burden on the assessee. In this view of the matter we are of the opinion that section 17(1) applies only where a person is not resident in the taxable territories in respect of all sources of income and has no application in a case where a person is resident in the taxable territories in respect of some source or sources of income and is not resident in the taxable territories in respect of others. In the circumstances our....... + More
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1963 (8) TMI 68
... ... ... ... ..... s. 1 and 2 as follow 1. Whether for the purposes of computing the capital of the assessee-company under the Business Profits Tax Act, taxation reserve (shown on the credit side of the balance-sheet) should be reduced by the amount of tax paid (shown on the debit side of the balance-sheet ? 2. If the answer is in the affirmative, whether for the purpose of computing the capital of the assessee-company under the Business Profits Tax Act, the amounts of ₹ 2,38,940 and ₹ 5,18,156 being the advance Income Tax paid i....... + More
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1963 (8) TMI 67
... ... ... ... ..... a piece of social legislation intended to confer specified benefits on workmen to whom it applies, and so, it would be inappropriate to attempt to construe the relevant provisions in a technical or a narrow sense. This position cannot be disputed. But in dealing with the plea raised by Mr. Dolia that the section should be liberally construed, we cannot overlook the fact that the liberal construction must ultimately flow from the words used in the section. If the words used in the section are capable of two constructions on....... + More
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1963 (8) TMI 66
... ... ... ... ..... . 278, Art. 278 operates in its own sphere in spite of Art. 372. The result is that Art. 278 overrides Art. 372; that is to say, notwithstanding the fact that a pre-Constitution taxation law continues in force under Art. 372, the Union and the State Government can enter into an agreement in terms of Art. 278 in respect of Part B States depriving the State law of its efficacy. In one view Art. 277 excludes the operation of Art. 372, and in the other view, an agreement in terms of Art. 278 overrides Art. 372. In either view,....... + More
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1963 (8) TMI 65
... ... ... ... ..... other decisions. We have not thought it necessary to deal with them as each one of them turned on the particular facts of its case. As regards the principle of law concerned, there is not much room for dispute. The real difficulty arises in applying that principle to the facts of a given case. Applying the rule laid down by the Judicial Committee of the Privy Council in Gokul Chand v. Hukam Chand Nath Mal AIR 1921 PC 35, the Supreme Court in Kalu Babu Lal Chand's case (supra) and in Piyare Lall Adishwar Lal's case ....... + More
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1963 (8) TMI 64
... ... ... ... ..... radesh 52 The court said The satisfaction of the Registrar as to the due compliance with the provisions of section 58 is not subject to appeal or suit. He is, therefore, the sole authority with regard to that satisfaction. That being so, provided he acts 'bona fide' and follows the prescribed procedure, his satisfaction on the said point is not open to question in a court of law. There is no allegation of mala fides or that the Registrar has not followed the prescribed procedure. It must follow that there was no re....... + More
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1963 (8) TMI 63
... ... ... ... ..... n the present case that this happened soon after 1941, because there was in the opinion of the Tribunal no hope of recovery of anything more than about ₹ 2,500 after 1941. This finding, although one of fact, is not supported by any material on the record and in fact the evidence, as it is, points to the other way, for even in March, 1949, the official receiver was of the view, and he wrote in that connection to the assessee, that it was not possible at that stage to say whether any more money would be recoverable fro....... + More
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1963 (8) TMI 62
... ... ... ... ..... than that imposed on the Hindu undivided families. Hence the petitioner can have no legitimate grievance. He cannot be considered as an aggrieved party. In this case, we are not concerned with the question whether those undivided families which are assessable to tax at a higher rate can assail the validity of the Act or not? The aforementioned aspect of the case was evidently not presented to the Bench which decided Mammad Keyi's case 1962 44 I.T.R. 277. Now that we have come to the conclusion that these petitions fail....... + More
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1963 (8) TMI 61
... ... ... ... ..... (1) of Section 83 of the Act for the filing of the affidavit in the prescribed form is directory and not mandatory, I do not feel persuaded to uphold the whole of the order when it says that the defect or the irregularity in the affidavit filed by respondent No. 1 should not however affect the jurisdiction of the Tribunal to try the case of corrupt practice raised by the petitioner , as it seems, in its view, the defect does not require any rectification. In exercise of the powers of this Court under Article 227 of the Con....... + More
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1963 (8) TMI 60
... ... ... ... ..... ore us--even the sheet No. 31 mentioned by the Tribunal is not part of the paper-book--to differ from its conclusion even if we have the power and the inclination to do so on this question of fact. What the department has done is to divide the total of the estate or overhead expenses by the number of acres comprising the estate and then multiply the expenses per acre by the number of acres covered by the immature plants in the estate of the assessee. This is an arbitrary approach which cannot be justified. In the light of ....... + More
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1963 (8) TMI 59
... ... ... ... ..... sidered. The eye witnesses in this case are five in number, while in the other case there were only two, but that apart, the earlier judgment can only be relevant if it fulfils the conditions laid down by the Indian Evidence Act in ss. 40-43. The earlier judgment is no doubt admissible to show the parties and the decision but it is not admissible for the purpose of relying upon the appreciation of evidence. Since the bar under s. 403 Criminal Procedure Code did not operate, the earlier judgment is not relevant for the inte....... + More
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1963 (8) TMI 58
... ... ... ... ..... ilty scrupulous care must be taken to see that the innocent are not punished, applies as much to regular criminal trials as to disciplinary enquiries held under the statutory rules. We have very carefully considered the evidence led in the present enquiry and borne in mind the plea made by the learned Attorney General, but we are unable to hold that on the record, there is any evidence which can sustain the finding of the appellant that charge No. 3 has been proved against the respondent. It is in this connection and only ....... + More
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1963 (8) TMI 57
... ... ... ... ..... are to be computed, but in section 7 of the Bihar Agricultural Income-tax Act the legislature has expressly mentioned how agricultural income is to be computed in cases mentioned in subclauses (2) and (3) of clause (a) of section 2. We are of opinion that the deductions specified in section 7(2) of the Act are exhaustive and it is not open to the assessee to claim any deduction which falls outside the categories of the deductions mentioned in section 7(2). If the view that we have expressed is correct, it follows that the ....... + More
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1963 (8) TMI 56
... ... ... ... ..... on to rectify the mistake under section 35 is not taken away because of these appeals for the reason that the question whether the business loss of the earlier year could or could not be set off against income from an undisclosed source was not in fact the subject-matter of the appeal preferred before the Appellate Assistant Commissioner. So far as this court is concerned, this point is concluded by the decision in Central Indian Insurance Co. Ltd. v. Income-tax Officer, A-Ward, Indore 1963 47 I.T.R. 895. For all these rea....... + More