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1954 (11) TMI 59
... ... ... ... ..... proviso was enacted several years ago but our attention has not been invited to any authority in which the view put forward by the assessee has been endorsed either in England or in this country. It is true that in construing an Act which imposes a burden, doubts should be resolved in favour of the taxpayer but this general rule cannot be applied either when the taxing provision is clear and explicit or when a doubt arises in regard to a provision granting a deduction or an exemption from payment of tax. In United States v....... + More
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1954 (11) TMI 58
... ... ... ... ..... by the makers of the Constitution and we see nothing in the maxim mentioned above or the wording of the Article which really militates against our giving the fullest effect to the intention of the Constituent Assembly, and holding that no Bill of the type contemplated shall be introduced or moved in the Legislature of a State without the previous sanction of the President and no such amendment shall also be moved without the previous sanction of the President. In other words, what the proviso was intended to mean and what ....... + More
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1954 (11) TMI 57
... ... ... ... ..... ament in its attempts to keep pace with the ingenuity devoted to avoiding tax may fall short of its purpose. That is a misfortune for the taxpayers who do not try to avoid their share of the burden, and it is disappointing to the Inland Revenue. But the Court will not stretch the terms of taxing Acts in order to improve on the efforts of Parliament and to stop-gaps which are left open by the statutes. Tax avoidance is an evil, but it would be the beginning of much greater evils if the Courts were to overstretch the languag....... + More
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1954 (11) TMI 56
... ... ... ... ..... ecisions of the tribunals set up by the Industrial Disputes Act, 1947. This contention can be shortly answered by referring to our decision in Bharat Bank Ltd., Delhi v. Employees of the Bharat Bank Ltd., Delhi 1950 S.C.R. 449, where we held that the Industrial Tribunals were tribunals within the meaning of Article 136 and further that article 136 and further that article 136 has vested in this Court exceptional and overriding power to interfere where it reaches the conclusion that a person has been dealt with arbitrarily ....... + More
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1954 (11) TMI 55
... ... ... ... ..... represented by Jaikrishna and Bhaskar, (ii) Narayan Ghatate and (iii) the predecessors-in-title of the plaintiff, must be held to own equally the fields in suit. If that be so, the decree should have been for joint possession of 1/3 interest in the fields in suit instead of 1/2 as given by the appeal Court. 9. As the defendants dispossessed the plaintiff in denial of his title, the plaintiff was entitled to a share of the profits in 1944-45. See - 'Mohesh Narain v. Nowbat Pathak', 32 Cal 837 at p. 848 (F). and - &#....... + More
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1954 (11) TMI 54
... ... ... ... ..... ing penalty on a Hindu undivided family after it had disrupted and after the Income-tax Officer had made an order under section 25A. On behalf of the Income-tax Department Mr. Bahadur made the submission that section 25A should be applied by analogy to the proceedings taken under section 28 because the penalty imposed on a Hindu undivided family cannot be otherwise recovered. It is clear that there is a gap in the provisions of the Act; but it is not the function of the Court to fill up the gap. The function of the Court i....... + More
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1954 (11) TMI 53
... ... ... ... ..... refrain from expressing any opinion on that matter. 2. As regards the interpretation of the said section its language is ambiguous and it is, therefore, capable of two interpretations. I agree with the interpretation which has been given to it by my learned brother Modi J. I also agree with him that this section is applicable to the present case for reasons given by him. It is not necessary for me to repeat the arguments which he has already given at length and with which I agree. In my opinion also the plaintiff's cas....... + More
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1954 (11) TMI 52
... ... ... ... ..... once say that no justice had ever been demanded of him and, therefore, no question of his having denied justice to the appellants could arise. If, on the other hand, we made an absolute order against the present Collector without any amendment of the application, he could say that an order had been made against him without giving an opportunity of showing cause against it. From whatever angle the matter may be looked at, it appears to me that the appellants had created for themselves a situation out of which they cannot ex....... + More
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1954 (11) TMI 51
... ... ... ... ..... illustration the settlors mentioned eight objects, the last of which eight was in these terms Such other purposes beneficial to the Hindu community and Indians in general not falling under preceding heads. The trust was held to be a valid trust of a religious and charitable nature and under the provisions of section 4 of the Act the income was exempt from taxation. The other case, Re The Lokamanya Tilak Jubilee National Trust Fund, Bombay 1942 10 I.T.R. 26 is not helpful. That was a case where the income was to be spent fo....... + More
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1954 (11) TMI 50
... ... ... ... ..... my opinion, the plain reading of the section means that it is within the jurisdiction of the Court at any time after the transfer of the shares to order that the transaction is a good transaction and shall stand . We have held on an investigation of the facts and circumstances that the transaction in favour of the Bank was a good transaction. That being the position, up question of vacating or recalling the order of Imam, J. ex debito justitiae' or on the ground that it was made ex parte can arise, whatever be our powe....... + More
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1954 (11) TMI 49
... ... ... ... ..... Romer, L.J., laid down as the test which is to be applied, I think that although the first clause of the agreement states that the taxpayers purchased the deposit of sand and gravel, the true view is that they purchased the means of obtaining that raw material for the trade which they carried on, namely, the sale of gravel. Finally, I observe that Harman, J., said in his judgment that the appellants were buying their stock-in-trade when they bought the gravel. If this company unfortunately had gone into liquidation, and if....... + More
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1954 (11) TMI 48
... ... ... ... ..... e I of that Act but I am unable to agree with that submission. All that the Legislature seems to have done is to firstly define what 'manufacture' means, and secondly to put an Explanation to clarity what perhaps it originally thought it to be and now finds to be doubtful. If by way of abundant caution the Legislature amends an Act to explain things we cannot conclude from that that what was in the unamended Act did not cover what is given in the Explanation. No case was cited to support that when the Legislature a....... + More
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1954 (11) TMI 47
... ... ... ... ..... on, uncertain, unsettled. 3. Subject to chance or accident. In the present case the assessee obtained profits by sale of the molasses permits which was known and anticipated and worked for by the assessee. The assessee did not obtain the profits in an accidental or fortuitous manner, and it is therefore impossible to accept the argument of Mr. Untwalia that the consideration paid by Mr. Sabir Ali to the assessee was a receipt of a casual nature. A similar view has been taken as to the construction of section 4(3)(vii) in C....... + More
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1954 (11) TMI 46
... ... ... ... ..... ent. In our opinion the Tribunal has committed an error of law in holding that the two annas six pies share of the income of Mr. D.D. Kapoor derived from the partnership business was the income of the Hindu undivided family and taxable in its hands. The view that we have taken is borne out by several authorities (see Commissioner of Income-tax v. S.N. Sankaralinga Iyer 1950 18 I.T.R. 194 and Murugappa Chetty Sons v. Commissioner of Income-tax 1952 21 I.T.R. 311). For the reasons we have expressed we think that in the circu....... + More
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1954 (11) TMI 45
... ... ... ... ..... Income-tax. They might have liked to be personally present. They might have liked to place further facts and circumstances before the Income-tax authorities. By the procedure followed by the Appellate Tribunal the final order was passed against them without giving them an opportunity of making a proper representation. We are of the opinion that the answer to the second question must be in the negative, that is, on the facts and circumstances of this case it was not open to the Tribunal to convert an assessment made against....... + More
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1954 (11) TMI 44
... ... ... ... ..... ality. The only fundamental right which is guaranteed is that of practising any profession or carrying on any occupation, trade or business. There is no violation of the latter right in prescribing the disqualification of the type enacted in section 16(1) (ix) of the Act. If he wants to stand as a candidate for election it is but proper that he should divest himself of his paid brief on behalf of the Municipality or the brief against the Municipality in which event there will be certainly no bar to his candidature. Even if....... + More
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1954 (11) TMI 43
... ... ... ... ..... conclusion that these credits represented undisclosed profits of the firm. 13. The statement of the case prepared by the Income-tax Appellate Tribunal and submitted to the High Court for its opinion was not perused by the assessee. He had no opportunity to make suggestions in respect of the same. It cannot be said that the statement of the case was settled with the knowledge and approval of the assessee. On behalf of the assessee no one was present either at the first hearing of the case on the High Court's order under....... + More
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1954 (11) TMI 42
... ... ... ... ..... n made there was in the circumstances no further necessity to consult the Public Service Commission. in our opinion therefore there is no force in this contention as well. After having examined all the arguments of Mr. Thomas, we are of the opinion that all the rules of natural justice were fully observed during the enquiry in this case, and the petitioner had the fullest opportunity to put in his defence both before the Enquiry Commissioner and against the action proposed to be taken against him. It was by reason of his o....... + More
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1954 (11) TMI 41
... ... ... ... ..... ff or counter-claim would be such as was leviable at the date when the set off or counter-claim was filed, and an appeal arising out of the set-off or the counterclaim would also be liable to pay Court-fees which were leviable at the date when the set-off or counter-claim was filed. It is unnecessary to point out that the right of appeal in respect of a set-off or counter-claim would not be regulated by the date of the suit. The set-off or counter-claim must be looked upon as a fresh suit, Therefore no difficulty arises wi....... + More
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1954 (11) TMI 39
... ... ... ... ..... he dealer whose turn- over is Rs. 10,000 or more that is obliged to submit a return. If a person is not a dealer, he could not be required to do it. I have already stated that a person in the position of the plaintiff is not a dealer and also that the sales effected by the commission agent could not be regarded as the turnover of the plaintiff. If so, no duty is cast on him to submit the returns. If a person is not a dealer, failure to comply with the requirements of section 9 does not attract the penal consequences contem....... + More
