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1968 (10) TMI 116
... ... ... ... ..... n over-rides the contractual stipulation that the interest would be payable at 1% per annum. The High Court was right in holding that interest was payable at the rate of 6 1/4% per annum only. 7. In the result, the appeal is allowed in part and it is declared that defendants 1, 2, 2(a) and 3 are jointly and severally liable to pay to the plaintiffs Rs. 6000 per annum on account of the plaintiffs' share of rent for Fasli years 1358, 1359 and 1360 and simple interest thereon at the rate of 61% per annum upto date. We dir....... + More
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1968 (10) TMI 115
... ... ... ... ..... ntion raised, held that the term reward in Section 161, Indian Penal Code, was manifestly intended to apply to a past service and that any other construction would lead to an absurdity. I respectfully agree with this decision. I do not, therefore, see any force in the contention of the learned Counsel. The convictions of the appellant under Section 161, Indian Penal Code, and Section 5(2) read with Section 5(1)(d) of the Prevention of Corruption Act are confirmed. 7. So far, as the sentence is concerned, I am inclined to t....... + More
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1968 (10) TMI 114
... ... ... ... ..... as placed upon this decision of the Supreme Court in the case already cited, namely (1964) 1 Andh LT 292 where it was held that the provisions of the two Acts are not analogous and that no reliance can be placed upon the said decision for the purpose of construing the provisions of the Madras Estates Abolition Act. 34. For the above reasons, we hold that the plaintiff is entitled to continue the suit even after the estate vested in the Government. The second defendant had no right to remain in possession after August 1947........ + More
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1968 (10) TMI 113
... ... ... ... ..... urposes and that can be done only by a declaration under Section 6. So, if the direction under Section 17(4) cannot issue without the issue of a direction under Section 17(1), it would follow that the very purpose of issuing a direction under Section 17(4) would stand defeated for the simple reason that a direction under Section 17(1) cannot issue till after the declaration under Section 6 and unless a direction under Section 17(4) has been issued a declaration under Section 6 cannot be made without allowing an opportunity....... + More
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1968 (10) TMI 112
... ... ... ... ..... pleaded by an accused and evidence is adduced to support such a plea, but such evidence fails to satisfy the Court affirmatively that the accused has fully established his plea of the claimed Exception, he will still be en-titled to an acquittal, if, upon a consideration of the evidence as a whole (including the evidence given in support of the plea of the said general Exception), a reasonable consequential doubt is created in the mind of the Court as to whether the accused is really guilty of the offence with which he is ....... + More
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1968 (10) TMI 111
... ... ... ... ..... e carcasses which may come into its possession it leaves it to the Corporation to take adequate and effective steps for the purpose of disposal. Whether by virtue of the contracts given by the Corporation to other persons who are claimed to be rivals in business of the first respondent un-reasonable restrictions may be deemed to be placed upon their fundamental right is a matter on which no argument was advanced at any stage before the Trial Court or the High Court, though it was strenuously urged before us. Prima facie, t....... + More
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1968 (10) TMI 110
... ... ... ... ..... ied the resulting tax is somewhat higher but that does not offend against the equality contemplated by Article 304. That is the consequence of ad valorem tax being levied at a particular rate. So long as the rate is the same Article 304 is satisfied. Even in the case of local manufactures if their cost of production varies, the net tax collected will be more or less in some cases but that does not create any inequality because inequality is not the result of the tax but results from the cost of production of the goods or t....... + More
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1968 (10) TMI 109
... ... ... ... ..... decisions of this Court referred to. 12. If the rule of issue-estoppel is applied to the present case, it follows that the charge with regard to forgery must fail against all the appellants. The reason is that the case of Swami Nath is solely based upon the allegation that his thumb impressions were obtained on blank forms of promissory notes and receipts on January 7, 1955 by the use of force. If the finding of the Second Class Magistrate on this issue is final and cannot be reopened, the substratum of the present prosecu....... + More
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1968 (10) TMI 108
... ... ... ... ..... r opinion, this will be the date when the right to sue accrued. The contract had already been completed in 1946. This suit was filed in 1958 and but for the acknowledgments of the defendants, it would have been time-barred even under Article 120. But in letters Ex. 28 dated 17th December 1951. Exh. 29 dated 11th June 1955 and Exh. 30 dated 3rd February 1956, the claim in the suit has been acknowledged and Dhavate and Rote have been informed that the amount could be received against joint receipt of Dhavate and Rote. In the....... + More
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1968 (10) TMI 107
... ... ... ... ..... ion by the court that it was reasonable to give such a judgment. 8. As the decree for the delivery of possession of the premises to the landlord is a nullity it cannot be enforced or executed either by the landlord or by the landlord's son Muni Subrat. The decree in so far as it directs the removal of the machinery from the premises is clearly valid and separable from the rest of the decree and may be executed by Muni Subrat. 9. In the result, it is declared that (a) the objections as to tire validity of the award cann....... + More
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1968 (10) TMI 106
... ... ... ... ..... against him and adduced all the evidence which he wanted to place before the Court. Section 225 of the Criminal Procedure Code says that no error in stating either the offence B or the particulars required to be stated in the charge, and no omission to state the offence or those particulars, shall be regarded at any stage of the case as material, unless the accused was in fact misled by such error or omission, and it has occasioned a failure of justice. It also appears that the appellant never raised any objection either b....... + More
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1968 (10) TMI 105
... ... ... ... ..... e sustained by them by reason of the plaintiff's default, the conclusion of the learned District Munsif is erroneous and is the result of wrongful exercise of jurisdiction. This has to be corrected by this Court under Section 25 of the Madras Provincial Small Cause Courts Act. 10. I am inclined in the instant case to remand the suit to the lower Court for fresh disposal in the light of my observations in this judgment. The defendants-respondents are given leave to amend their written statement and plead that the amount....... + More
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1968 (10) TMI 104
... ... ... ... ..... ellant. On the materials on the record, the Regional Transport Authority found that the appellant was an experienced and displaced operator. That finding was not challenged in appeal. The only point taken in the appeal was that the application of Ram Bichar Singh had abated and that the Regional Transport Authority had no power to allow her to continue the application. The Appellate Authority accepted the contention and set aside the order directing the grant of the permit to the appellant. The Transport Minister rightly s....... + More
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1968 (10) TMI 103
... ... ... ... ..... e construction given should be a harmonious one. It may be that the legislature intended that s. 32(KK) should be deemed to have come into force on the 30th day of October 1956, on which day s. 32(FF) became a part of the principal Act. It is possible that the legislature did. not intend to give to that Section the same retrospective effect as it had given to s. 32(FF). It is not permissible for u to proceed on the basis that the legislature had enacted subs. (2) of s. 1 of the Amendment Act 1962 by oversight. o p /o p If ....... + More
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1968 (10) TMI 102
... ... ... ... ..... he sales were exempt as being sales made in the course of export. The facts in the instant case are almost similar to the facts of that case. There also the sales tax authorities had denied the exemption to the assessee on the ground that the delivery of goods had been made to foreign buyers within the Indian territory. This court held that that fact did not alter the legal position. It was immaterial as to where the property in the goods passed so long as the export was occasioned by the contract of sale and the goods had....... + More
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1968 (10) TMI 101
... ... ... ... ..... said considerations, in our judgment the impugned assessment orders made by the Sales Tax Officer for the quarters ending 30th June and 30th September, 1967, along with the consequential notices of demand, are liable to be quashed, and the petitioner is entitled to certiorari quashing the notice issued by the Sales Tax Officer in respect of the quarter ending 31st December, 1967, and to prohibition restraining him from taking assessment proceedings consequent to that notice. The petitions are allowed with costs. The assess....... + More
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1968 (10) TMI 100
... ... ... ... ..... that view with respect, we are unable to share the approach made in Sarju Pd. Pritam Lal v. Judge, Revisions, Sales Tax, U.P. 1963 14 S.T.C. 884., to the problem. The petitions are allowed. Learned Assistant Government Pleader says that the lot cooly charges had been made on a percentage basis and without reference to the actual labour charges paid with reference to the service rendered to each customer. That is not a matter which has been examined by the revenue. If the collection by way of lot cooly charges is in excess ....... + More
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1968 (10) TMI 99
... ... ... ... ..... result, we allow the petitions, quash that part of the order of assessment in each of these cases, which charges to tax the import sales, such as are covered by Khosla and Co. (P.) Ltd. v. Deputy Commissioner of Commercial Taxes(1), and direct the assessing authority to investigate the character of the transactions claimed to be import sales, in the light of the original or certified copies of the record relevant to this question, to be filed by the relative assessees, and finally determine the tax liability or exemption o....... + More
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1968 (10) TMI 98
... ... ... ... ..... In our opinion, there is justification for this view. There is also another approach to the question. Gold handed to the assessee could easily be converted into money at his hands and the same be applied as payment in cash for the purchase of jewels from the assessee. Payment by handing equivalent weight of gold had the import of dispensing with the necessity of that process. Viewed in that way too, the assessments or re-assessments on the view that the assessee effected sales of gold jewels, have to be accepted as valid. ....... + More
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1968 (10) TMI 97
... ... ... ... ..... learned judges apply equally to the case of a co-operative society wherein the liability of the members is limited. It is, therefore, held that the members of the society are not liable for the payment of the sales tax levied on the petitioner-society and no amount on this account can be recovered from them either by the attachment and sale of their properties or by their arrest or any other coercive method. For the reasons given above these petitions are accepted only to the extent that it is held that the members of the ....... + More