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1955 (3) TMI 59
... ... ... ... ..... committed by the Press and it was only according to the provisions of law that the Manager was held responsible and was fined. Really the fine was against the Press and the liability was that of the Press. The Manager, therefore, must be deemed to have paid the fine for the Press. There is no satisfactory evidence that the offences for which the Manager was fined were committed due to his personal negligence. Therefore, in my opinion, the Manager was entitled to recover the amounts paid by him on account of fine from the p....... + More
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1955 (3) TMI 58
... ... ... ... ..... t for some default which not he, but the Tribunal has committed and therefore section 66(1), in my view, cannot be construed as laying down that the observance of the time-limit for making a reference is also mandatory and that a default in that regard shall make the reference incompetent, although the consequence may be to make a party suffer for the fault of the Tribunal. Having given my best consideration to the arguments advanced by Mr. Ginwala, I find no reason to revise the opinion expressed by us in the previous cas....... + More
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1955 (3) TMI 57
... ... ... ... ..... ccused in another case. An order in each case should be based on the evidence adduced in that case. I am' fortified in this view of mine by reported cases. 5. In 'Doat Ali v. Emperor' there were two separate cases in each of which the accused was convicted by the trial Court. There were two appeals against these judgments. The appellate Court heard the appeals together as one, and allowed one while dismissing the other appeal. The opinion expressed by a Bench of that Court was that the procedure adopted by the ....... + More
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1955 (3) TMI 56
... ... ... ... ..... e of six(6) per cent, per annum from 11-2-49 (date of possession) till the date of payment stands confirmed. 16. In conclusion, therefore, Civil Reference No. 2 of 1953 is answered thus that the provisions of First Proviso to Section 7(1)(e) of the Act (Orissa Act No. 18 of 1948) is 'ultra vires' as we have discussed above. Hearing fee is assessed at ₹ 100/-(rupees one hundred). First Appeals Nos. 22 and 23 of 1953 are partly allowed with proportionate costs and the award is modified to the extent that- the o....... + More
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1955 (3) TMI 55
... ... ... ... ..... mand made by the proper (authority?) be paid to such person and at such time and place, as the proper officer may specify. 58. The language of the rule is plain enough and conclusively meets the objection raised. In view of this rule we have no hesitation in coming to the conclusion that the demand made in the present case for payment of the additional excise duty even though it was made after the goods were cleared from the usual premises can be recovered according to law. There may have been some difficulty in the way of....... + More
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1955 (3) TMI 54
... ... ... ... ..... sing. The value of 50 bales would then be ₹ 5,30. During the year he sells 25 bales at ₹ 1 50 each, realising ₹ 3,750. The book balance at the end of the year would be 25 bales of cotton, leaving a book balance on that account ₹ 1,550 which may not represent either the cost price or the market price. In other words, book balance computed after crediting that particular account with the sale price of the item or items of asset stocks sold, whether at a profit or at a loss. 12. Having regard to all th....... + More
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1955 (3) TMI 53
... ... ... ... ..... te of maintenance becomes either excessive or inadequate. The decree of the Court blow is reversed as regards the award of maintenance and cost, to the second plaintiff. 19. In the memorandum of objection filed by the second defendant he has objected to the decree of the Court below making him liable for the costs of the plaintiffs. The plaintiffs sought to make the second defendant also liable for the plaint claim. That relief was disallowed by the Court below. In the circumstances, we find no reason why the second defend....... + More
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1955 (3) TMI 52
... ... ... ... ..... which he carried on, cannot be disputed. If the Tribunal attached more importance to that relevant factor than to the other relevant factors which also it considered, it cannot be said that there was no evidence before the Tribunal on which the Tribunal could come to a conclusion, that the trading activities of the assessee in the purchase and sale of shares for himself constituted a business separate from the commission agency business which he carried on. Learned counsel for the assessee could not deny that the nature of....... + More
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1955 (3) TMI 51
... ... ... ... ..... on in the circumstances of this case. The application to the High Court for leave to appeal was filed on 23-9-1950 and leave was granted on 18-7-1952. The decree of the trial Court after remand was passed, in between, on 4-12-1951. The decree must, in the circumstances, be taken to be subject to the result of this appeal. In our opinion this case falls within the principle recognised by. the Privy Council in --'Shama Purshad v. Hurro Purshad', 10 Moo Ind App 203 (PC) (C), and not that in -- 'Nanganna Naidu v. V....... + More
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1955 (3) TMI 50
... ... ... ... ..... yment was made to the assessee company at the office of the Reserve Bank, Bombay, in accordance with the contract, and in Bangalore Woollen, Cotton and Silk Mills Co. Ltd. v. Commissioner of Income-tax 1950 18 I.T.R. 423, the sale money was collected by the assessee company's managing agents in British India. The facts of this case are, however, different and are similar to those of Commissioner of Income-tax v. Anamallais Timber Trust Ltd. 1950 18 I.T.R. 333, in which, although the formation of the contract was made i....... + More
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1955 (3) TMI 49
... ... ... ... ..... he affidavit is merely derivation or hearsay. Secondly, it is not a fit case in which the ends of justice would call for interferecen by a high prerogative writ. The books of accounts of the assessee appear to have been rejected by the taxing officers for good and substantial reasons. The estimate made by those officer was not seriously questioned before the Tribunal and in effect the decision of the Tribunal shows that these estimates were adopted. In substance it comes to this that the Tribunal also did not see its way t....... + More
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1955 (3) TMI 48
... ... ... ... ..... permit is bound to consider the provisions of Section 47. Of course, if nobody raises the question which is relevant to Section 47(1) (e) it does not follow that the R.T.A. would have to act suo motu. But if the point is raised or is obvious from the facts placed before the R.T.A., it is bound to consider it. 5. The respondent Meghendra Narayan Singha has appeared before me, and the learned advocate appearing for him says that he has no objection to the appeal being reheard by the Appellate Tribunal. 6. For the reasons afo....... + More
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1955 (3) TMI 47
... ... ... ... ..... tor. But there was no irregularity at all be-cause the proclamation was ordered to be issued on 21-7-1951, the sale statement was filed on 14-10-1950 and the sale itself was held on 1-10-1951. The lower Appellate Court further erred in setting aside the sale on the ground that Section 43 created a bar against attachment and sale of the property in question and the execution Court acted without jurisdiction in ordering the sale. The assumption of the lower Appellate Court that there was an irregularity and the decree was fo....... + More
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1955 (3) TMI 46
... ... ... ... ..... pends upon whether the equipment of the touring cinema would fall within the category of Immovable property. We have no hesitation in holding that it does not. In the question referred to us, the properties are described as collapsible and capable of being removed. In the very nature of things, properties of that nature cannot be Immovable property. The expression permanently fastened occurring in the question is a little misleading. Actually some of the machinery or the poles of the tent may be imbedded in the earth, but ....... + More
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1955 (3) TMI 45
... ... ... ... ..... sidered as much as of those who claim a preferential treatment, and Mr. Justice ACHHRU RAM is at pains to point out that he was dealing with a case where a bank was not being wound up but was working under a scheme of management sanctioned by the court and he also says that this principle which he has enunciated would not apply where there was a compulsory winding up by the court. We are not dealing here with a case of a scheme where the court may agree to certain creditors being paid in a certain manner. We are here deali....... + More
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1955 (3) TMI 44
... ... ... ... ..... pension was payable after the service was terminated, and, therefore, what was paid to him in lieu of pension was really compensation for loss of employment. So also in P.D. Khosla, In re(1), the assessee's services were terminated, and therefore the amount paid to him was held to be compensation for loss of service within the meaning of explanation 2 to section 7(1) of the Indian Income-tax Act. These cases are, therefore, distinguishable See also Hunter (H.M. Inspector of Taxes) v. Dewhurst(2) . 6. In the instant cas....... + More
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1955 (3) TMI 43
... ... ... ... ..... the Railway Authority was by way of an appeal under section 17 of the Act. Since the finding of the Tribunal in this case involved the case of as many as six persons and the net additional amount ordered was a sum of ₹ 1,341, its finding was appealable under section 17 of the Act. Whether or not an employee was entitled to wages of a higher category than what he was till then drawing would depend entirely on the scope of the rules with reference to which he is entitled to become one in the higher category and in cann....... + More
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1955 (3) TMI 42
... ... ... ... ..... bitrator and the award in this case was given on 1-5-1949, one week before the other award. Here also, no specific question of law was referred and we need not cover the same ground. Our decision is the same here as there. The fourth head of claim is about cloth and rations. The claim here., and the Dominion Government's reply, is the same as in the other case, but the award in this case is not based on an implied contractual obligation but on a moral and implied obligation . The error here is even greater than before........ + More
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1955 (3) TMI 41
... ... ... ... ..... not necessarily follow that it means the same thing in rule 11(2). If in rule 11 person meant person other than the Crown, the whole basis of assessment in the case of a particular class of taxpayer, namely, purchasers from or sellers to the Crown, would be disrupted. A different basis of assessment would exist for persons who had bought or sold businesses according as they bought from or sold to the Crown, or persons other than the Crown. No reason for any such distinction was, or can be, suggested. The rule is, in my opi....... + More
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1955 (3) TMI 40
... ... ... ... ..... e amounts advanced by M.G. Rungta and B.N. Rungta to the Electric Supply Co. came out of their personal funds. The onus should have been placed upon the Department to show that those amounts came from the funds of the assessee family. There is absolutely no material placed on the record by the Income-tax department to discharge the onus which lay upon it. There is, therefore, no escape from the conclusion that there was no material on the basis of which the Appellate Tribunal could come to the conclusion that the capital c....... + More
