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1972 (8) TMI 148
... ... ... ... ..... ering the law relating to preventive detention. 9. We are unable, as at present advised, to hold that the view taken by this Court in Amulya Chandra Dev, W. P. No. 118 of 1972, D/- 10-7-1972 (SC) (supra) is erroneous requiring reconsideration by us. The circumstances relied upon in the explanation in that case are very close and similar to those In the present one. We have, therefore, no option but to told that the State Government failed to consider the petitioner's representation received on January 4, 1972 with reas....... + More
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1972 (8) TMI 147
... ... ... ... ..... reason to believe that the appellant was suffering from any unsoundness of mind, and that therefore, he could straight away proceed with the committal proceedings. In our view, the Magistrate failed to make such an inquiry which it was incumbent upon him to make at the very threshold, and that having not been done, the committal proceedings, as also his order committing the appellant to the Sessions Court for trial were both vitiated. Consequently, the appeal must be allowed and the High Court's order and also the comm....... + More
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1972 (8) TMI 146
... ... ... ... ..... and Anr. (Civil Appeal No. 1792 of 1966 decided on 27 August, 1969). 11. It is manifest that the State Transport Appellate Tribunal not only referred to the Government Order as indicating the basis for giving preference for the grant of permits but also applied the Government Order in assessing the competing claims of the contenders for permits. Once it is found that a Tribunal which under the statute has to deal with applications for permits in a judicial manner is directed by the Government to adopt any specified method ....... + More
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1972 (8) TMI 145
... ... ... ... ..... d on his death the same is not open to his legal representatives unless there is anything in the provision of the Act which makes the legal representatives statutory tenants to the same extent as the deceased. It is not the case that there is any other provision of the Act which gives protection to the legal representatives of the deceased statutory tenant. 12. As already stated, all contentions except those which are personal to the deceased were open to the legal representatives to put forward in the second appeal. The c....... + More
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1972 (8) TMI 144
... ... ... ... ..... position that he found that the accused was in normal condition. His evidence has not been challenged in cross-examination. We think that not only is there no evidence to show that the accused was insane at the time of the commission of the acts attributed to him, but that there is nothing to indicate that he had not the necessary mens rea when he committed the offence. The law presumes that every person of the age of discretion to be sane unless the contrary is proved. It would be most dangerous to admit the defence of in....... + More
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1972 (8) TMI 143
... ... ... ... ..... 8 (31, 32 Victoriae, Cap. 40) ss. 3 and 5 are similar in terms to ss. 2 and 3 of the Indian Partition Act. The statement in Halsbury's Laws of England and the law laid down in the decided cases, it is urged, do not support the view which has been pressed on behalf of the respondent. The view expressed was that the court had a discretionary jurisdiction if any interested party requested for sale to order sale notwithstanding the dissent or the disability of any other party, if it appeared to the court that it would be m....... + More
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1972 (8) TMI 142
... ... ... ... ..... y involve postponement in the hearing of the trial which adjournments should be compensated for. The applicant (defendant No.1) before me would, therefore, pay as condition precedent for filing such an application before the trial Court a sum of ₹ 150/- to the plaintiff as the costs. 19. In the result, this revision application is allowed. The orders produced at Exhs. 55 and 57 are set aside and the trial Court is directed to proceed in this regard as indicated above. The application to the trial Court will be made e....... + More
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1972 (8) TMI 141
... ... ... ... ..... whom the election petition was sent for trial. In Brij Mohan v. Z. A. Ahmad, AIR1964All523 the Division Bench held that it was not mandatory that the affidavit required by the proviso to Section 83(1) should accompany the election petition when the petition was presented before the Election Tribunal to receive the affidavit when the petition had been transferred to it for trial, and hence the election petition could not be dismissed on the ground that the affidavit as required by Section 83(1) proviso did not accompany the....... + More
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1972 (8) TMI 140
... ... ... ... ..... or all these reasons, the appeal in A. S. 321 of 1965 is allowed and the plaintiff's suit is dismissed with costs in both the courts. As the plaintiff has completely failed the courts-fee payable to the Government on the plaint will be recovered from her. If, in the meanwhile, any portion of the court-fee had been paid by the first defendant in pursuance of the direction of the trial Court, the plaintiff is liable to reimburse the same to the first defendant. 11. A. S. No. 562 of 1970-There is absolutely no substance i....... + More
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1972 (8) TMI 139
... ... ... ... ..... ned wolfram ore concentrate containing 65 WO3 which was of the merchantable quality and was known commercially as such and imported as ore. Apart from all this it must be remembered that in interpreting items in Taxing Statutes resort should be had not to the scientific or technical meaning but to the meaning attached to them by those dealing in them in their commercial sense. There can, therefore, be no manner of doubt that the goods imported by the appellants fell within item 26 of the Import Tariff and no duty was levia....... + More
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1972 (8) TMI 138
... ... ... ... ..... i was correct. If that be so it becomes apparent that Dhanta Devi never took possession of the property in dispute pursuant to the usufructuary mortgage deed executed by the respondent in her favor. It appears that even as the widow of her husband Mool Chand Kapoor she had a right of residence in the house and it was largely in that capacity that she continued to keep a portion of it or received rent form some of the tenants. 11. Ordinarily this Court is most reluctant to interfere with the finding of fact of the High Cour....... + More
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1972 (8) TMI 137
... ... ... ... ..... d, therefore, to that extent was invalid. It is also not in dispute that the rout with which we are concerned, is also an inter-state route and, therefore, in it was the Regional Transport Authority alone which could have exercised the functions with regard to the grant of permits on inter-state routes and not the State Transport Authority. This position is not contested before, us by the learned Solicitor General appearing on behalf of the appellants. His main complaint in the appeal before us was that the High Court had ....... + More
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1972 (8) TMI 136
... ... ... ... ..... xalite party. The second ground of detention alleged that the killing of Ajahar Ali Khan was committed with the object of promoting the political ideology of the petitioner and his associates; in other words, for terrorising those who did not subscribe to or were opposed to that ideology. Thus, the act in question was not merely confined to a specific individual but was aimed at those who did not agree with the said ideology, and to create a feeling of terror and a feeling that any one or more of them could be the target o....... + More
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1972 (8) TMI 135
... ... ... ... ..... his opinion on the propriety of making a detention order must be given due consideration and respect by this Court. The petitioner's representation was also duly considered by the State Government and rejected. The Advisory Board, after hearing the detenu-petitioner in person also expressed the opinion that there was sufficient cause for his detention. In these circumstances, it is not possible for us in habeas corpus proceedings to hold an independent enquiry into the question whether or not the grounds on which the i....... + More
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1972 (8) TMI 134
... ... ... ... ..... t; The marginal note for S.44-F reads avoidance of tax by sales cum dividend . This marginal note also gives an indication as to what exactly was the mischief that was intended to-be remedied. The legislature was evidently trying to circumvent the devices adopted by some of the assessees to convert their revenue receipts into capital receipts. The marginal note also throws light on the intention 'of the legislature. From what has been stated above, it is clear that the deemed dividend contemplated by s. 2 (6A) (c) cann....... + More
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1972 (8) TMI 133
... ... ... ... ..... ld be guilty of an offence if he continues to carry on the mine without furnishing the returns or that the offence continues until the requirement of Reg. 3 is complied with. In other words, Reg. 3 does not render a continued disobedience or noncompliance of it an offence. As in the case of a construction of a wall in violation of a rule or a bye-law of a local body, the offence would be complete once and for all as soon as such construction is made, a default occurs in furnishing, the returns by the prescribed date. There....... + More
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1972 (8) TMI 131
Whether on the death of the complainant the appeal filed by him abated, and whether his son Ashok Kumar could be brought on record as the legal representative of the deceased complainant? Whether on the averments in the complaint and the evidence on record a case of counterfeiting the property mark of the complainant could be maintained? Held that:- From the findings arrived at by the Trial Magistrate it must follow that the appellant marked his scent and the packets and receptacles in which it was packed with the same name, the same picture a....... + More
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1972 (8) TMI 130
Whether in exercise of the powers conferred by section 40 of the Displaced Persons (Compensation and Rehabilitation) Act, 1954 the Central Government could amend rule 49 of the Displaced Persons (Compensation and Rehabilitation) Rules, 1955 with retrospective effect? Whether the allotment in favour of the appellants could be cancelled under some other provision of law? Held that:- Accept the appeal, set aside the judgment of the High Court and quash the order relating to the cancellation of allotment of the lands in dispute in favour of the appellants.
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1972 (8) TMI 129
... ... ... ... ..... ce a commodity of very different use. Adopting the same test as indicated above, besan cannot be accepted in the popular and commercial sense to be the same commodity as peas or chana. Besan does not have the same use as chana or peas and one needing chana or peas would not be prepared to accept its besan in its place. When the assessee purchases chana or peas with the undertaking that he would resell them in Orissa, but converts the same into its besan and sells, there is really a violation of the condition in the declara....... + More
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1972 (8) TMI 128
... ... ... ... ..... the ground that by reason of a subsequent change in law the petitioner was not entitled to the refund claimed by him. Moreover, the mandamus issued by this court for the refund of the tax is still in operation. Unless that order is withdrawn, the Sales Tax Officer is bound to give effect to it. The learned standing counsel states that an application for the review of the judgment of the High Court in the writ petition mentioned above has already been filed and the same is pending. That, however, does not alter the position....... + More