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1971 (9) TMI 193
... ... ... ... ..... courts below are set aside and the proceedings are now remitted back to the trial court for determination of rent that the landlord is entitled to recover. 5. In the circumstances, parties will bear their own costs. 6. In C. R. P. No. 715 of 1971, the only difference is that the landlord is the same but the tenant is a different person. The application for recovery of rent is for the year 1967-68 and it was filed on 7-2-1969. The trial court has rejected the application on the ground of limitation and that has been confirm....... + More
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1971 (9) TMI 192
... ... ... ... ..... agriculture. So long as the tenancy subsists, the raiyat is entitled to avail of the right of pre-emption under Section 8(1), even though he does not cultivate the land of his holding. Cultivation of the land or actual user of the same for agricultural purpose by a co-sharer raiyat is not a condition precedent to enforcing the right of pre-emption under Section 8(1). 14. In the instant case, there being no dispute that the purpose of the tenancy is agriculture, the petitioner must be held to be a raiyat of the holding. The....... + More
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1971 (9) TMI 191
... ... ... ... ..... n by Ch. Ghulam Nabi Mir, S.H.O. to summon the appellant for interrogation soon after the alleged discovery of his name. No convincing or even intelligible explanation is forthcoming for interrogating the other P.A.C. men on the 8th and 9th October. Such investigation can scarcely inspire confidence. 16. As a result of the foregoing discussion we do not consider it possible to uphold the conclusion of the High Court on the legal evidence existing on this record. In the absence of any test identification parade and excludin....... + More
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1971 (9) TMI 190
... ... ... ... ..... n to the release of these three Directors from the undertaking. Both Mr. S.C. Sen and Mr. Prabir Sen submitted that their clients would be content if the order made on April 7, 1971, is continued until final determination of the suit Accordingly, we order that in the event of it being ultimately held that the investment to be made by the 8th appellant on the basis of the impugned resolution, is illegal and in the event of the investment not being regularised in accordance with law within three months of the final determina....... + More
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1971 (9) TMI 189
... ... ... ... ..... ble to refund it because it is a deposit. They are both in the position of depositories. Accordingly, the article applicable is Article 145 of the Indian Limitation Act and if for any reason this article is not applicable, there is no doubt that Article 120 is applicable to the present case. Thus there is sufficient authority for the view I have taken in the matter. The contracts in this case were completed on 27-1-1958 and the suit has been filed within six years of that date. Although on behalf of the defendant, the Engi....... + More
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1971 (9) TMI 188
... ... ... ... ..... the ground that it is in excess of the power granted to the Central Government. Suspicious circumstances in a given case may lead to a reasonable belief, but suspicious circumstances cannot be equated with 'suspects'. We, therefore, hold that the observations of the Supreme Court in Badri Prasad v. Collector Central Excise. AIR 1971 SC 1170 do not help or advance the argument of the learned counsel. 25. In the view that we have taken we do not find any necessity to go into the question whether the impugned clause 5....... + More
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1971 (9) TMI 187
... ... ... ... ..... tment of forgery under secs. 468 and 471 and of false, impersonation under sec. 419 read with sec. 109. Assuming that the Magistrate before taking cognizance had persued the statements of witnesses recorded by the police during investigation, it was conceded by counsel, after he himself had gone through them from the record, that none of the witnesses had alleged therein either directly or indirectly of the appellant having entered into a criminal conspiracy with Bakshi Singh for forging the passport. It- cannot be dispute....... + More
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1971 (9) TMI 186
... ... ... ... ..... he substantive sentences of imprisonment in the case of N.K. Banerjee. Harihar Prasad and B.P. Sinha will run concurrently. (v) All other convictions of N.K. Banerjee. Harihar Prasad and B.P. Sinha are set aside. (vi) Appellant Kohili and Jwala Prasad are each convicted under Section 120B read with Section 409 of the Indian Penal Code and sentenced to undergo rigorous imprisonment for eighteen months. Each of them is also sentenced to pay a fine, which in the case of Kohili will be ₹ 30.000/-and in the case of Jwala ....... + More
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1971 (9) TMI 185
... ... ... ... ..... hich did not fall within either the category of tax or of fee. I am not bold enough to say that the passage extracted from the decision of the Supreme Court in L. T. Swamiar's case has an effect different from these decisions In my opinion, the passage extracted itself indicates that there are only two classes of levy, one, a tax with no quid pro quo or consideration to the payer of the levy, and two, a fee where there is a quid pro quo or consideration to the payer by services rendered or at least by the conferment of....... + More
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1971 (9) TMI 184
... ... ... ... ..... ess or business carried on by the parties after 11-7-1940. The business carried on by the defendants in the name of Lachiah Setty and Sons and Gin Coffee Works is to be regarded, after 11-7-1940, as the separate business of the defendants. (4) The plaintiffs shall be put in separate possession of the properties coming to their share on partition by metes and bounds. The partition shall be effected by a commissioner appointed by the Court in respect of all properties not required under the law to be partitioned by the Deput....... + More
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1971 (9) TMI 183
... ... ... ... ..... ith this case point out that the legislature since chosen to specifically prescribe 3 years as limitation period by addition of sub- sec. (1A) to Sec. 77 while deleting Sec. 80. See 77(1A) provides that Every such application shall be made within a period of three years from the date on which the cause of action arose . By this amendment the claim under clause (d), as well as, the one under clause (f) of sub-section (2) of Section 75 which provides for the adjudication of a claim by the Insurance Court for the recovery of ....... + More
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1971 (9) TMI 182
... ... ... ... ..... nants-in-common and not as joint tenants. Each one must be held to have made a gift of her share of the property though the gift is made through one single document. It is surprising that the Income-tax Officer or the Appellate Assistant Commissioner or the Tribunal should have ever thought that the gift in question was by an association or by a body of individuals. The Gift-tax Act did not change the general law relating to the rights of property. It merely sought to tax a gift of the property owned by a person. As mentio....... + More
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1971 (9) TMI 181
... ... ... ... ..... icate. At the time those sales were made in favour of Jai Hind Stores, the registration certificate of the concern was still subsisting and the dealer could not have any knowledge that the registration certificate of Jai Hind Stores would be cancelled with retrospective effect. We fail to understand as to how the dealer can be deprived of the benefit of the deduction contemplated by sub-section (2) of section 5 of the Act in respect of the above-mentioned sales. As the deduction claimed by the dealer was in respect of sale....... + More
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1971 (9) TMI 180
... ... ... ... ..... eipts and invoices were to be retired from the banks by the purchasers themselves. The assessee was merely to prepare invoices on the receipt of the pro forma chalans from the manufacturers and to collect C forms from the buyers. All money realised by the assessee from the purchasers was to be deposited by it in the account of the manufacturers. This modus operandi is consistent only with the status of the assessee as a selling agent. It is not consistent with the position of a person who buys goods from outside U.P. and s....... + More
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1971 (9) TMI 179
... ... ... ... ..... ove, can demand the tax without any further proceedings or without any further processing as required under law. As I stated, the question in the instant case is academic and I am not inclined to go through it as to what the purport of the validating provision is. On the facts, and as I am satisfied that the principles of natural justice have been violated, I direct the respondent to give the petitioner a fresh opportunity as indicated above. It is represented by the learned Government Pleader that during the pendency of t....... + More
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1971 (9) TMI 178
... ... ... ... ..... as may be prescribed any of his powers under the Act except those under sub-section (1) of section 21. It is not disputed that powers under section 7(4) had been delegated to the assessing authorities. A plain reading of rules 12 and 13 indicates that publication in the Official Gazette is required only in those cases where the Commissioner himself, after the names of the dealers are forwarded to him, has to pass final orders of cancellation. The assessing authority, when it is competent to cancel a registration certificat....... + More
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1971 (9) TMI 177
... ... ... ... ..... ible for the movement of a purchaser. Nor was it considered to be his responsibility to trace him (purchaser). These considerations have been held to be wholly irrelevant and not germane to the issue, namely, whether the transactions are proved to be genuine. An argument was advanced in Ram Pal s case(1) that the purchasers were men of straw and this was a good piece of evidence, but the contention was repelled. In an over all assessment, we are satisfied that the present case is on all fours with the cases cited above and....... + More
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1971 (9) TMI 176
... ... ... ... ..... be arbitrary. Even best judgment assessment implies and imports a legal and judicial consideration and the assessing authority cannot just base the same on some suspicions without there being any material on which it could rely. The assessing authority has just mentioned a figure at Rs. 51,523.88 but if it had fixed the increase at Rs. one lakh or any other amount, there was nothing to stop it. We are, therefore, satisfied that in the circumstances of the present case there is no evidence on which reliance could be placed ....... + More
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1971 (9) TMI 175
... ... ... ... ..... tus of the petitioner was raised expressly and was ultimately decided in favour of the petitioner, there would have been no cause for the petitioner to file the present rectification applications at all. It cannot be said that it discovered that it was not a dealer for the first time only in the year 1968 when the petitioner submitted the applications for rectification. It is seen from the applications themselves that the basis, provocation and the reason for filing the applications for rectification is the order of the Sa....... + More
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1971 (9) TMI 174
... ... ... ... ..... t in case the goods are sold in the course of inter-State trade or commerce, the tax so levied shall be refunded to such person, in such manner and subject to such conditions as may be prescribed. Thus, it is seen that section 6 conforms to section 15 of the Central Sales Tax Act and does not go contrary to that section. As already pointed out by us, section 15 does not lay down that the sales tax on declared goods can be collected only under the Central Sales Tax Act and not under the State Act. We, therefore, find that t....... + More
