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1971 (5) TMI 77
... ... ... ... ..... e Code of Civil Procedure other than execution applications in suits which have been decreed by the Subordinate Courts prior to 31st October, 1966, the valuation of which suits was more than twenty five thousand rupees it will be the High Court which will have jurisdiction to entertain and try the same; (B) execution applications in suits decreed by the Subordinate Courts which had a valuation of more than twenty five thousand rupees prior to 31st October, 1966 can be entertained by the Court which actually passed the decr....... + More
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1971 (5) TMI 76
... ... ... ... ..... 604.12 Paise. That would indicate that he requires large quantity of petrol and oil for his motor vehicles, oil engine etc. used for domestic and agricultural purposes. It is true that the extracts of accounts (Ex. P. 1 and P. 2) show that cost of petrol and oil purchased from 31-5-1968 was about ₹ 2250/-but it is impossible to believe that the entire cost was incurred in connection with this election. I hold that the petitioner has failed to establish that the returned candidate had incurred or authorised additional....... + More
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1971 (5) TMI 75
... ... ... ... ..... ndings of the courts in which forged documents are produced or false evidence is led and the conclusions of the criminal courts dealing with the private complaint. It is for this reason as suggested earlier, that the Legislature has entrusted the court, whose proceedings had been the target of the offence of perjury to consider the expediency in the larger public interest, of a criminal trial of the guilty party. 11. In this case the offence under Section 471 I.P.C. is clearly covered by the prohibition contained in Sectio....... + More
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1971 (5) TMI 74
... ... ... ... ..... tion that the transfer of the petitioner was made in bad faith. We ourselves are fully satisfied that the Government acted in good and without any improper motive in transferring the petitioner in view of the admission by the petitioner of some of the allegations contained in the telegram received by the Government in April 1970. (32) The transfer of the petitioner as Collector of Central Excise, Hyderabad, was made only because of his desire not to be posted as Collector of Customs, Calcutta even though the latter post ca....... + More
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1971 (5) TMI 73
... ... ... ... ..... negative. In so far as question No. 1 is concerned my answer is that the document in question is an Instrument of Dissolution of Partnership-cum-three Mortgages which are separately chargeable with stamp duty under Articles 46 and 40 respectively. 29. The applicant would be entitled to his cost which is assessed at ₹ 100/-. A copy of this judgment shall be sent to the Revenue authority as required under Section 59(2) of the Stamp Act. C.S.P. Singh, J. 30. I agree. BY THE COURT 31. Our answer to question No. 2 is in t....... + More
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1971 (5) TMI 72
... ... ... ... ..... 43 and not to Section 47 which deals with officiating and temporary appointments to certain posts. It would therefore appear that by the inclusion of the name of respondent No. 2 in list 'C' he still continued to be in his officiating and temporary capacity. In terms of Section 47 therefore the appointment ceased to be valid after two years, the period having expired long before the hearing of this matter. 23. No argument was advanced to us on the question of the validity of Section 131 of the U.P. Zila Parishad Ac....... + More
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1971 (5) TMI 71
... ... ... ... ..... e. But the supervening events Should take way the basis of the contract and it should be of such a character that it strikes at the root of the contract. From the facts found in this case it is clear that the plaintiffs sought to take On lease the properties in question with a enjoy those properties either by personally cultivating sub-leasing them to others. That object became because of the supervening events. Further the terms of the agreement between the parties relating to taking possession of the properties also beco....... + More
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1971 (5) TMI 70
... ... ... ... ..... ncil decision reported as Bhagwan Das v. The King('A.I.R. 1949 P.C. 263.) cited by Shri Sarin also goes against his contention. It is further note-worthy that this objection was not raised in the High Court. We are, therefore, unable to sustain the submission that the appeal against the order of acquittal was filed in the High Court by an unauthorised person. The appeal on behalf of the accused persons must, therefore., fail. Mr. Shroff rightly did not press the appeal against acquittal of the five accused persons, whi....... + More
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1971 (5) TMI 69
... ... ... ... ..... nferred on it. While the University can prescribe Punjabi as a medium of instruction it cannot prescribe it as the exclusive medium nor compel affiliated Colleges established and administered by linguistic or religious minorities or by a Section of the citizens who wish to conserve their language script and culture, to teach in Punjabi or take examination in that language with Gurmukhi script. The University Act having compulsorily affiliated these Colleges must of necessity cater to their needs and allow them to administe....... + More
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1971 (5) TMI 68
... ... ... ... ..... uch interference with the workers does not amount to undue influence as defined in Section 123(2) of the Act read with the definition of 'electoral right' contained in Section 79(d) of the Act. The second argument was that, in judging the evidence of witnesses of the two parties on this issue, the High Court has applied different standards and, by so doing, has disbelieved the evidence of witnesses examined on behalf of the appellant on the basis of circumstances which have been ignored when believing the evidence ....... + More
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1971 (5) TMI 67
... ... ... ... ..... rpreted the section. The appellant having obtained special leave, the appeal is now before us for disposal. 5. The learned counsel for the appellant urged that the word 'and' in Sub-clause (xvii) should, in the context, be read as 'or', and that all specialised farms used for non-agricultural purposes are entitled to exemption. We see no force in this contention. The sub-clause specially mentions two types of specialised farms, namely, those devoted to poultry farming and dairying. As regards others, it lea....... + More
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1971 (5) TMI 66
... ... ... ... ..... arrived at by subtracting from the expected retail selling price the amount of the salesman's commission. It appears from the case stated that it was suggested on behalf of the company that there might be other items of direct selling cost, besides the salesman's commission, which should be taken into account, but no attempt was made to specify them or attach a figure to them. In these circumstances I wish to reserve the question whether if the evidence were available it might be appropriate to make some further de....... + More
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1971 (5) TMI 65
Whether the orders dated August 5, 1966 and June 12, 1968 are legal and valid? Whether the petitioner was absent with or without leave Whether the right to receive pension by a Government servant is property, so as to attract Arts. 19(1)(f) and 31(1) of the Constitution? Held that:- A reference to r. 5 of the Pension Rules shows that the officers mentioned therein are entitled to pension. The order dated August 5, 1966 declaring under r. 76 of the Service Code that the petitioner has ceased to be in government employ is set aside and quashed. ....... + More
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1971 (5) TMI 64
... ... ... ... ..... as given rise to questions both of facts and of law, on which the existence of the legal right controverted depends. Thus, the second condition of article 131 is also fulfilled. In its scope, article 131 is sweepingly prohibitive against the exercise of jurisdiction by all courts other than the Supreme Court and confers exclusive jurisdiction on the Supreme Court, if the above conditions are satisfied. If a dispute as regards the parties and its nature falls within the ambit of this article, no court other than the Supreme....... + More
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1971 (5) TMI 63
... ... ... ... ..... grant the first two reliefs. We think that the purpose of the petitioners would be served if it is declared that the search and seizure of documents effected by the 4th respondent was illegal. As we have already held that the administrative instructions issued by the Commissioner of Sales Tax are illegal, we think we should issue a direction to the Sales Tax Officer restraining him from being guided by the said instructions in the assessment proceedings against the petitioners. In the result the petitions are partly allowe....... + More
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1971 (5) TMI 62
... ... ... ... ..... aising of such contentions does not by itself give a right to the assessee not to show those transactions in the return. The transactions in the present case were mostly of paddy and it is not understandable how the petitioner could bona fide believe that paddy and rice constitute one commodity. A perusal of Schedule C cannot leave any room for doubt that rice and paddy are two separate and distinct commodities shown differently at serial Nos. 8 and 9 of the said Schedule. In the result, the order of the Tribunal upholding....... + More
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1971 (5) TMI 61
... ... ... ... ..... enged by the petitioners concerned, under which they had been made liable to pay sales tax and that too at an enhanced rate under section 3-A(2), is liable to be held unenforceable against them on certain other ground which will be stated separately in the judgment by which the writ petitions filed by the retail vendors are to be decided on merits. 63.. In the result the three petitions filed by brick manufacturers are allowed with costs. The following clause in section 3-A(1) of the Act added by U.P. Act 2 of 1970 and suc....... + More
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1971 (5) TMI 60
... ... ... ... ..... s. If these facts are proved, the refund shall be made to the dealer who has made the inter-State sales. The law does not lay down a further condition that the dealer who has made the inter-State sales should have paid the tax under the Act. The petitioner s claims for refund were rejected on the sole ground that the tax had been collected from the first purchasers and not from the petitioner who was the second purchaser in the State. The petitioner having satisfied the two conditions referred to above, was entitled to the....... + More
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1971 (5) TMI 59
... ... ... ... ..... oner-firm on the basis of this registration certificate for the manufacture of khandsari and gur-sheera, may not be entitled to deduct from its their gross turnover the value of such sales as khandsari is a tax-free goods but the petitioner cannot be held liable to the sales tax department for the payment of sales tax on the purchase of that gur. It was open to the seller to realise it from the purchaser, that is, the petitioner, but it is not open to the department to realise it from the purchaser because it is, under the....... + More
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1971 (5) TMI 58
Company when deemed unable to pay its debts, Winding up - Power of tribunal to stay winding-up