Case Laws |
Home Case Index All Cases Income Tax Section Wise 1963 1963 (12) This
|
Advanced Search Options
Case Laws
Showing 41 to 42 of 42 Records
-
1963 (12) TMI 2 - HIGH COURT AT CALCUTTA
Adjudication - Magistrate - Jurisdiction - Confiscation ... ... ... ... ..... aside the order which was a nullity and directing return of the cloves to the accused. 4. Having heard Mr. Sinha for the opposite party and Mr. Bhose for the petitioner, we do not think that there is any substance in the contention of Mr. Sinha. The learned Magistrate had no jurisdiction to decide whether the order of confiscation made by the Custom Officer was without jurisdiction or illegal. Indeed, the learned Magistrate has not given any reason for vacating the order of confiscation made by the Customs Officer. If the accused was aggrieved by the order of the Customs authority and if he thought that the order was illegal, reme shy dies were open to him. But certainly the learned Magistrate had no jurisdiction to set aside the order of confiscation made by the Customs Officer and direct return of the goods to the accused this portion of the order of the learned Magistrate cannot be supported and must be set aside. We order accordingly. The Rule is made absolute as above.
-
1963 (12) TMI 1 - MYSORE HIGH COURT
Whether there were materials for the Commissioner of Agricultural Income-tax to hold that the status of the applicant is an 'association of persons' for purposes of assessment under the Coorg Agricultural Income-tax Act, 1951 - Whether the sale proceeds of timber removed from the petitioners' estate can form part of agricultural income
|
|