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1974 (5) TMI 122
... ... ... ... ..... conviction run concurrently with the previous sentence in exercise of the inherent power under Section 561-4, of the Code. The fact that there was no allegation of any rapacity or undue violence while committing the dacoity could also not furnish a valid consideration for exercise of the inherent power of the Court. A dacoit may not indulge in beating or terrorising the victims because no resistance is offered during the commission of the crime and not because of any humane or noble trait in his own character. Where offenc....... + More
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1974 (5) TMI 121
... ... ... ... ..... debt acknowledged under the contract being a live one in the sense that it had not become barred under the law of limitation. This aspect of the matter has been totally lost sight of by the lower Courts. As already stated, the respondent has categorically stated under Ex. P-1 that he was indebted to the plaintiff in a sum of ₹ 312/- till 31-10-1968 and consequently his undertaking under the terms of Ex. P-1 to discharge this amount at the rate of ₹ 10/- per mensem is an independent contract and is clearly enfor....... + More
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1974 (5) TMI 120
... ... ... ... ..... the circumstances of the case and. Section 160 adds, such person must attend as so required From the record of the present case it is apparent that when the orders under Section 160 of the Code of Criminal Procedure were issued 'the petitioners were not within the limits of the police Station of the police officer issuing the order, nor of any adjoining station. The address of the petitioner mentioned in the order indicates that they were present at New Delhi. There is no evidence whatever to show that they were in Sim....... + More
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1974 (5) TMI 119
... ... ... ... ..... ately transferred the case to the relevant Small Cause Court. There is no evidence to show that the defendant was not aware of the coming into force of the Amending Act. Under the circumstances the position is that the defendant voluntarily had a trial on the merits before a, regular court. The procedure before a regular court is more detailed. Further, the defendant has had another innings on the merits before the lower appellate court. Under the circumstances we do not think that this is a fit case where the prayer for c....... + More
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1974 (5) TMI 118
... ... ... ... ..... es while not belying those hopes and expectations took care not to make any commitment. After, however, the respondent succeeded in acquiring the mills, there developed a coolness in his attitude towards the first appellant. This circumstance must necessarily have caused disappointment and disillusionment to the first appellant. The respondent, it seems, kept some kind of cannot dangling before the first appellant during the delicate stage of his negotiations with the Government for the acquisition of the mills lest the fi....... + More
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1974 (5) TMI 117
... ... ... ... ..... erations in granting leave is whether the party seeking leave is aggrieved by the impugned decision, in which case it would, at any rate, have locus to ask for leave. The locus standi of State Governments to file appeals in this Court against judgments or orders rendered in criminal matters, particularly those commenced otherwise than on private complaints, has been recognised over the years and for a valid reason. All crimes raise problems of law and order and some raise issues of public disorder. The effect of crime on t....... + More
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1974 (5) TMI 116
... ... ... ... ..... itions for the renewal of the licence as for the initial grant is unreasonable, as it renders the entire future of the business of the dealer uncertain and subject to the caprice and arbitrary will of the administrative 'autho- rities. Therefore, clauses (a), (b), (e) and (g) of s. 27(6) are constitutionally invalid . In the instant case we have already examined the two criteria laid down under rule 70(4) (i) and have held that they do not place any unreasonable restriction on the right of the applicants to obtain a li....... + More
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1974 (5) TMI 115
... ... ... ... ..... nts or mesne profits. And it is further ordered that in the event of the said defendant's failure to make any of, the above deposits, this, decree shall become executable at once. We, are accordingly of the opinion that the decree of the trial court dated November 24, 1958 merged in the decree of the High Court dated January 8, 1969. Since the decree. of the High Court was passed after the commencement of the West Bengal Premises Tenancy (Amendment) Act 1968, that is to say after August 26, 1967, section 17D of the Act....... + More
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1974 (5) TMI 114
... ... ... ... ..... hallenge did not arise out of any averments in the writ petitions, and moreover, all directly recruited non-graduate Supervisors and promotee non-graduate Supervisors holding LCE, LME or LEE diplomas, who would be affected by an adverse decision, were not before the High Court. We are of the view that in the absence of necessary averments 'in regard to this challenge in the writ petitions before the High Court as also in Writ Petition No. 385 of 1969 before this Court and particularly the non-graduate Supervisors, who ....... + More
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1974 (5) TMI 113
... ... ... ... ..... 12 of the Abolition Act is inclusive of the Abkari rights. As the abolition of inams is a legislation intended to give effect to agrarian reforms by making the land available to persons who have no lands, compensation provided for under s. 12 cannot be challenged. The scheme of compensation under the Abolition Act is that four and a half times the family holding is to be retained by the inamdar and in respect of the rest of it a patta is given to the tenants which even with respect to them, along with any lands they own an....... + More
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1974 (5) TMI 112
... ... ... ... ..... me to this Court under Article 226 of the Constitution within a reasonable time. The present petition which was instituted on 5th April, 1973, was much beyond the usually prescribed period of ninety days. In the Writ Petition there is no explanation why this order was not challenged within the usually prescribed period of time. The Petitioner company seems to have acquiesced in that order, Hence it is not entitled to any relief in respect of this order. 22. In the result the Writ Petition succeeds and is allowed with costs....... + More
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1974 (5) TMI 111
... ... ... ... ..... d under rule 16-A of the Rules. This would be in accord with the requirements of natural justice. The learned standing counsel had requested us to indicate in clear terms that the Assistant Sales Tax Officer would be free to reject the applications as not maintainable under rule 16-A of the Rules. We do not find it necessary to say so, as on the earlier occasion the applications had not been rejected as not maintainable. We are also of the view that in the absence of any clear exclusion, it is open to an assessee to bring ....... + More
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1974 (5) TMI 110
... ... ... ... ..... to the petitioner. A special statutory definition of country liquor has been given in the Mysore Act. There is no such definition in our Act. As already observed by me, beer falls within the definition of liquor . The beer in question was manufactured in India in the Mysore case as well as in our case. The Mysore law says that liquor manufactured and compounded in India and coloured and flavoured would not be country liquor for purposes of items 38 and 39. If that special definition were not there, the assessee before the ....... + More
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1974 (5) TMI 109
... ... ... ... ..... r did not occasion the export. This paragraph sums up the view of the Tribunal at the stage of reference. It has no reference to the facts found in the appellate order of the Presiding Officer of the Sales Tax Tribunal. The Tribunal has not to find facts at the stage of reference. The facts have to be stated as found by the Tribunal in its final order, appellate or revisional, which is the subject-matter of reference to the High Court on the ground that certain questions of law arising out of that order require determinati....... + More
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1974 (5) TMI 108
... ... ... ... ..... ly, sale can be made either by cash or deferred payment as provided in section 2(g) of the Act. Therefore, considering the facts and circumstances of the case, in my opinion, the impugned order of the Commercial Tax Officer dated 30th September, 1971, and the order of the Assistant Commissioner dated 28th October, 1972, for the period of four quarters ending 31st December, 1967, and order dated 16th November, 1972, passed by the Commercial Tax Officer for the period of four quarters ending 31st December, 1968, must be quas....... + More
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1974 (5) TMI 107
... ... ... ... ..... ks should disclose the said amount separately. Even granting for purposes of argument that the writing in the bills of the seller showed that the amount included sales tax payable by the dealer also, the fact that there was no evidence showing that the said amounts collected as being tax had been shown separately in the account books of the seller, would still bring the turnover in question within the protection of section 10(1) of the amending Act, 1969. In this case there is no evidence to show that the dealer had shown ....... + More
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1974 (5) TMI 106
... ... ... ... ..... ngs had come into existence terminated by an assessment order which had become final. In the result, we are of the opinion that in the circumstances of this case the order dated 14th March, 1961, passed by Sri T.S. Bharti, Sales Tax Officer, was not a valid assessment order under section 7 of the U.P. Sales Tax Act. Since that was not a valid assessment order, Sri R.N. Pradhan, successor to Sri Bharti, had no other option but to complete the assessment proceedings after making a final assessment order under section 7 read ....... + More
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1974 (5) TMI 105
... ... ... ... ..... rather difficult to hold that the word drink used in the S.R.O. would also include liquor. Firstly, because all restaurants cannot supply liquor unless they hold a licence. Then, secondly, the word drink , which has been used, is co-related with the word tea in the notification. It would naturally mean that such of the drinks which are beverages in the nature of tea, etc., may it be hot or cold, but certainly considering the entire notification, it cannot mean that the Government meant that the word drink used there would ....... + More
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1974 (5) TMI 104
... ... ... ... ..... lance to mean maida , i.e., wheat flour only, specific provision has been made in item No. 52 with regard to barley products which contain types of powdered barley and describe them as flour , suji, atta and dalia of barley, to avoid any confusion with the popular meaning of the word flour used in item No. 2. I must, therefore, hold that on a true and proper construction of item No. 2 of Schedule 1 of the Bengal Finance (Sales Tax) Act, 1941, as it stood prior to its amendment by West Bengal Act 14 of 1963 the word flour o....... + More
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1974 (5) TMI 103
... ... ... ... ..... desh the tax will be leviable on the commission agent and such a provision in the notification would be perfectly legal because under the explanation to section 2(c) a commission agent who carries on the business of buying or selling goods or through whom the goods are sold or purchased on behalf of his principal is deemed to be a dealer for the purposes of the Act. Thus it is obvious that the State Government had ample power to levy tax upon persons like the petitioner under section 3-A of the Act itself. The fact that th....... + More
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