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1976 (10) TMI 162
... ... ... ... ..... discussion, we are of the opinion that the impugned notification has been validly issued by the Governor under Article 237 of the Constitution. After the issue of the notification the erstwhile Magistrates who are members of the U. P. Judicial Officers Service have become members of Judicial service as defined by Article 236(b) of the Constitution with the limitation that they are intended to fill the posts of Additional Sessions Judge only. Even though the U. P. Judicial Officers Service constitutes Judicial Service withi....... + More
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1976 (10) TMI 161
... ... ... ... ..... hing in the case to excite the court s suspicion and to accept the will as genuine on that premise is wholly ununderstandable. The High Court does not refer to a single circumstance out of the many that we have discussed and the operative part of the judgment just recites a few facts mechanically as if there could possibly be no answer to the validity of the will. The High Court has not referred in its judgment even in passing to the rule as to the burden of proof which applies to testamentary proceedings. If only it had t....... + More
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1976 (10) TMI 160
... ... ... ... ..... sons held that the goods on which the burden of charge lay being available for the satisfaction of the liabilities, if any, under the agreement dated July 6, 1948, the defendants second set could not be held personally liable for payment of the decretal amount. The opinion expressed by the High Court is correct and we see no warrant or justification to interfere with the same. 34. In view of the foregoing, we have no hesitation in holding that as material alterations have been made by the plaintiff in the agreement dated J....... + More
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1976 (10) TMI 159
... ... ... ... ..... under s. 7(1) read with S. 19 of the Act. Q.2 Whether the Collector Assistant Supdt. of Stamps was right in impounding the copy of the instrument and ordering levy of duty and penalty under the provisions of Ss. 33 and 39 of the Bombay Stamp Act, 1958? Ans. In the negative. 5. In the result, the question referred to us are answered as under - 6. Reference answered accordingly. Parties will bear their own- costs. 7. Mr. Gandhi for the Company has made an oral application for certificate of fitness to appeal to the Supreme C....... + More
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1976 (10) TMI 158
... ... ... ... ..... limitation on the above basis, it could hardly be maintained 'that the time limit had expired before the commencement of the new Act. We have already gone into the details of the computation, and there is, indeed, no dispute, that the last day for filing the execution petition in this case would not have arrived till 6-6-1975. 16. Sethuraman J. while dealing with this question, observed thus in his order on review dated 30-1-1975 -- There is no provision in the new Act saying that the fresh start which the period of li....... + More
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1976 (10) TMI 157
... ... ... ... ..... ourt observed in State of Gujarat v. Chaturbhai that the owners of the lands sought to be acquired for a company are entitled to an opportunity of being heard in an enquiry under Rule 4 of the Rules, and in an enquiry under Section 40 of the Act. In the absence of such an enquiry the acquisition proceedings are vitiated. The law laid down by the Supreme Court of India is binding on all courts. On the parity of reasoning of the case the State of Gujarat v. Chaturbhai we hold that the compliance of Rule 32 of the Rajasthan L....... + More
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1976 (10) TMI 156
... ... ... ... ..... to construction being contemporaneo exposition. When the Commissioner of Commercial Taxes who is a principal executive authority charged with the duty of administering the Act and has the power under Section 12A of the Act to decide a disputed question as to whether or not any tax is payable in respect of a particular sale or purchase, puts a certain construction which is being acted upon for nearly a decade, there is no reason for us to depart from the construction placed by him. The Revenue must be consistent in its appr....... + More
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1976 (10) TMI 155
... ... ... ... ..... case that a statutory notification fixing prices has not the force of law is clearly erroneous. Further, the general observation made in that case that a notification cannot amount to law is also erroneous. It fails to notice the distinction between a statutory and a non-statutory notification. Mathuradas' case was rightly dissented from in State v. Gokulchand, AIR 1957 Madh Pra 145 and State v. Gopal Singh AIR 1956 Madh Bha 138 (FB). 11. The order of reference made in the instant case by the Division Bench does not fo....... + More
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1976 (10) TMI 153
... ... ... ... ..... goods. The respondent in view of the trial court and the Division Bench of the High Court allowing the respondent to go on with the claim under section 70 of the Indian Contract Act became entitled to compensation for the goods accepted. The High Court found that the respondent had received a sum of ₹ 7,602-0-0 out of the claim of the claim under section 70 of the Indian contract Act and the respondent has been given a decree for ₹ 69,069-1-0 we order that the parties will pay and bear their own costs in this a....... + More
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1976 (10) TMI 152
... ... ... ... ..... is close relations and did not even pay the sale price in cash. It is also significant that the shares of the other 'relations were insignificant. Moreover the. Company could not lead evidence to show that it was able to transact any substantial business whatsoever. We have therefore no reason to disagree with the trial court's finding that the Company was formed just to transfer the house to it in an effort to save it from attachment and sale for realisation of the income-tax arrears of defendant No. 3. The findin....... + More
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1976 (10) TMI 151
... ... ... ... ..... rly in error because we find from the judgment of the Second Additional District Judge, dated October 29, 1966, that the counsel for the respondents 1021 was given ample opportunity by the Municipal Commissioner to represent his case before him. He has also stated that the Assessment Officer paid due regard to all the relevant circumstances which had a bearing on the determination of the reasonable letting value of the building. Counsel for the respondents has in fact not found it worth his while to argue either that such ....... + More
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1976 (10) TMI 150
... ... ... ... ..... ;applications. These petitions and applications can be under any special Act as in the present case. The conclusion we reach is that Article 137 of the 1963 Limitation Act will apply to any petition or application filed under any Act to a civil court. With respect we differ from the view taken by the two Judge Bench of this Court in Athani Municipal Council case (supra) and hold that Article 137 of the 1963 Limitation Act is not confined to applications contemplated by or under the Code of Civil Procedure. The petition in ....... + More
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1976 (10) TMI 149
... ... ... ... ..... n it show that it did not result in the production of a new commodi- ty at the port. It was only manganese ore of different grades which was unloaded at the port and gives the name of Oriental Mixture because the ingredients got mixed up automati- cally in transportation and satisfied certain specifications. No new commodity was produced in this process. Q. 6. Was the Tribunal right in holding that the Sales Tax Authorities had found as a fact that the goods consisting of oriental mixture were in the Madhya Pradesh State w....... + More
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1976 (10) TMI 148
Whether Ajodhya Prasad was entitled to the issue of the licenses for the seven shops? Whether the State Government had the authority to direct the withholding and reauctioning of the licenses, and held, inter alia, that the State Government had no power to interfere with the auction held by the Collector after it had "become final in appeal and revision", and could not direct a reauction? Held that:- The State Legislature was authorised to make a provision for public auction by reason of the power contained in Entry 8 List II of the Seventh Sc....... + More
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1976 (10) TMI 147
Whether entry 22 added by the Gujarat Government by notification dated March 27, 1967 to Part 1 of the Schedule to the Minimum Wages Act, 1948 covers Mangalore pattern roofing tiles? Held that:- The Explanation says that, for the purpose of entry 22, potteries industry ’includes’ manufacture of the. nine articles of pottery named therein. It seems to us that the word ’includes’ has been used here in the sense of ’means’, this is the only construction that the word can bear in the context. In that sense it is not a word of extension, but limita....... + More
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1976 (10) TMI 146
Whether the urgency is of such a nature as to require elimination of the enquiry under section 5A of the Land Acquisition Act, 1894 ? Held that:- Appeal dismissed. The recital does not say at all that any opinion was formed on the need to dispense with the enquiry under section 5A of the Act. It is certainly a case in which’ the recital was at least defective. The burden, therefore, rested upon the State to remove the defect, if possible, by evidence to show that some exceptional circumstances which necessitated the elimination of an enquiry u....... + More
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1976 (10) TMI 145
... ... ... ... ..... it was submitted that the depot did not file D forms for claiming exemption under the bona fide belief that its case did not fall within the definition of the word dealer and that it should now be allowed to file these forms before the Assessing Authority for claiming exemption. It is, however, not disputed before us that the petitioner has also filed appeals before the appellate authority. We have no doubt in our mind that the said authority will give due weight to the arguments advanced with regard to these two points be....... + More
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1976 (10) TMI 144
... ... ... ... ..... f 1975 should be held to be time-barred. In view of the decision in State of A.P. v. Sri Rama L.S. Rice Mill 1975 35 S.T.C. 601. , it is obvious that, in the instant case, the reopening would fall under section 14(4) because at the time when the matter was originally before the Sales Tax Officer, he had not considered whether the seat covers were accessories or not and that question was not agitated before him. Under these circumstances, it cannot be said that the decision of the Sales Tax Officer was wrong which needed re....... + More
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1976 (10) TMI 143
... ... ... ... ..... essee carries on such business, either in its old name or in some other name, the transferee or the lessee shall for all the purposes of this Act (except for liabilities under this Act already discharged by such dealer) be deemed to be and to have always been registered as if the registration certificate of such dealer had initially been granted to the transferee or the lessee and the transferee or the lessee shall on application to the Commissioner be entitled to have the registration certificate amended accordingly. The ....... + More
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1976 (10) TMI 142
... ... ... ... ..... r, it appears that the relevant provisions of sections 57 and 41 of that Act are in pari materia with sections 26 and 14 of the Punjab General Sales Tax Act. The ratio of the abovesaid case is consequently equally attracted in the present one. Learned counsel for the respondents, however, have pointed out that the trial court has not clearly found whether the privilege was claimed expressly in regard to the record which had been only seized by the department. This is indeed so and therefore a clear determination whether th....... + More
