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1956 (4) TMI 77
... ... ... ... ..... d Reforms Act 30 of 1950, the Estate of Ramgarh became vested in the State of Bihar, which thereafter intervened in these appeals. At the hearing, the State filed a memo in the following terms State of Bihar recognises and accepts as valid the leases granted to the Appellant Company whether granted by the Court of Wards or the Raja under the licence of 26th March 1915 (as extended by the supplementary documents of 1917 and 1937). Nothing in this compromise shall preclude the State of Bihar in future from modifying the term....... + More
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1956 (4) TMI 76
... ... ... ... ..... of the plaintiffs' share or interest therein would be very much less. Therefore, it is not possible to grant a certificate to the effect that the value of the subject-matter of the dispute is not less than Rs. 20,000/-. 15. In the alternative Mr. Paras Ram contended that the case was a fit one for appeal under Art. 133(l)(c), Constitution of India. As already pointed out, the dispute is regarding a piece of land, mostly forest, situated in the interior of Rainuka Tehsil. I am unable to see that the case involves any qu....... + More
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1956 (4) TMI 75
... ... ... ... ..... gment of a Division Bench of this Court in Civil First Appeal No. 45 of 1945 (MB)(A)(Balmukund and Raojibhai v. Radhabai and Kundanmal) regarding validity of the anti-adoption agreement dated 14-2-1933 between Radhabai and Motilal, natural father of Kundanmal, will not come in the category of a judgment in rem so as to be binding against the whole world. 9. So far as the objections in execution application are concerned, the whole case-law has been reviewed by a full Bench of the Madras High Court in Narasimhachariar v. Ra....... + More
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1956 (4) TMI 74
... ... ... ... ..... . In that view of the matter also, the sale held on 16-8-1955, cannot be allowed to stand. The mistake, as pointed out above, which arose in the order of the learned Registrar on 11-8-1955, was due to the mistake on the part of the Court itself. And it is a well established rule of law that the order which operates is one which the Court decides to pass and not one which is clearly proved to have been dictated as a result of some mistake. In this case, as already stated, the applications filed by the judgment-debtors and o....... + More
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1956 (4) TMI 73
... ... ... ... ..... us that the decision not to disclose particulars is mala fide and that such mala fides has to be imputed in a case where no particulars are at all furnished. It is suggested that the power not to disclose facts considered against public interest cannot be so exercised as to nullify the constitutional right of the detenue for being afforded a proper opportunity of representation. Such a contention as to the mala fide exercise of the power is untenable in the present case having regard to the nature of the grounds on which t....... + More
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1956 (4) TMI 72
... ... ... ... ..... village munsif in respect of the land in dispute, as evidencing the payment of the assessment by the defendant from faslis 1360 onwards. I have dismissed that application holding that the requirements of Order 41, Rule 27, Code of Civil Procedure Code, have not been satisfied. Under that provision in order that additional evidence may be allowed to be produced, the Court must be satisfied that, it is necessary for the disposal of the case that the document sought to be admitted must be received in the evidence or in the al....... + More
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1956 (4) TMI 71
... ... ... ... ..... er of Income Tax, Bombay South v. Ogale Glass Works Ltd., Where a receipt by cheques which was subsequently honoured was held to be a payment which related back to the date on which the cheque was received. The facts of the case were different and it is not necessary to say whether the present case is governed by that decision. We are of opinion that deposit of the fee in the treasury within the period of limitation as required under section 66 (1) of the Income Tax Act is a good payment within the meaning of that section,....... + More
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1956 (4) TMI 70
... ... ... ... ..... al (being Special Leave Petition No. 426 of 1955) from the judgment and orders of the High Court of Judicature at Allahabad dated the 24th August 1954 passed in Civil Miscellaneous Writ No. 45 of 1954, after their application for leave to appeal to this Court had been dismissed by that Court's order dated the 5th August 1955. This petition was not filed within the time limited by the rules of this Court and on their own showing there was a delay of 44 days in filing the petition for special leave. The only ground urged....... + More
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1956 (4) TMI 69
... ... ... ... ..... ecause of different scales of compensation which have been prescribed for different estates. It is not difficult to find a rational basis for such classification of proprietors of different income groups. We need not, however, dilate on this point, for we have already held that the Act is not open to challenge on the ground of contravention of any of the provisions of Part III of the Constitution. 27. There was in the Raja's T. S. No. 1 of 1955, a prayer for injunction restraining the State from taking possession of hi....... + More
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1956 (4) TMI 68
... ... ... ... ..... d to maintain petitions for the fixation of rent under the Rent Control Act. In this view of the matter the petitions of the Municipal Committee must be allowed and tile order of the lower Court set aside. I would therefore allow these petitions and dismiss all the applications for fixation of rent, but in the circumstances of the case I would make no orders as to costs. Dulat, J. 19. I agree, but I do so with considerable reluctance. I feel that we are now un doing what the parties to these transactions fully intended to ....... + More
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1956 (4) TMI 67
... ... ... ... ..... e charges, although the referring Judges had expressly mentioned that convictions under Section 323/34, I. P. C. are to be maintained. The opinion of the third Judge is binding on the Division Bench. So the Division Bench had to acquit the appellants under Section 323, I. P. C., also. 53. Thus on merits, and also in view of the opinion already expressed by the third Judge (Mr. Justice V. Bhargava), the Division Bench should not maintain the appellants' conviction under Section 323, I. P. C. I am of the opinion that the....... + More
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1956 (4) TMI 66
... ... ... ... ..... s held that he was an investor and the profits made were not business profits. The taxpayer has my sympathy in this case, because different conclusions were arrived at by the Appellate Tribunal for the different assessment years; and if in the case of his brother another conclusion has been arrived at, there is perhaps a case of hardship. Hard cases should not, however, make bad law. The question before us is the short question whether for the five years under consideration there were materials before the Appellate Tribuna....... + More
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1956 (4) TMI 65
... ... ... ... ..... 23A of the Act. We consider it unnecessary in this case to examine the correctness of that view. The alternatives which we have to choose in this case are the end of the accounting year and the end of the assessment year. It should be sufficient to say that we are unable to find any basis in the language of section 34 taking the scheme of assessment in the Income-tax Act, as a whole also into account to sustain the plea of the petitioners that the period of limitation should be computed from the end of the accounting year ....... + More
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1956 (4) TMI 64
... ... ... ... ..... 1935 3 ITR 208 , Mohammad Aslant v. Commissioner of Income-tax, United Provinces 1936 4 ITR 412 , and Commissioner of Income-tax, Burma v. M. A. Baporia and Others 1939 7 ITR 225 has been approved by a Division Bench of this Court in Commissioner of Income- tax, M. P. and Bhopal v. Cloth Semi-wholesalers, Akola 1956 29 ITR 500 . In that case certain semi-wholesale dealers were associated together under an order of the Deputy Commissioner for taking over certain quotas of cloth bale, and for distributing them amongst retail....... + More
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1956 (4) TMI 63
... ... ... ... ..... e should answer the question referred to us in this reference at all, since the assessees are hot appearing before us. Earlier at page 191 (of ITR) (at p. 370 of AIR), the learned Chief Justice observed, It appears to us that when the party who had caused a reference to be made chooses not to appear at the hearing this Court is not bound to answer the question and should not do so. In view of the final conclusion recorded by the learned Chief Justice, we do not understand him to have laid down as an inflexible rule, even o....... + More
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1956 (4) TMI 62
... ... ... ... ..... tended before us that any part of the Income Tax Act is ultra vires, and in consequence he is entitled to any remedy. It would have been a different matter if we had held that any part of the Income Tax was ultra vires, for in that case we would give relief to the applicant as it is not possible for authorities constituted under the Income Tax Act to give him relief by holding any part of the Act ultra vires. But where as in this case no part of the Act is being attacked, there is, in our opinion, no justification for us t....... + More
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1956 (4) TMI 61
... ... ... ... ..... carry on its business of wholesale druggists there by selling its products made in this country, in Burma through its usual agents. But it was parting for ever with part of a valuable asset, and was doing so to enable an entirely new and competing industry to be set up there. That industry established by the skill and know-how of the company, could embark on an export trade which could compete with the company's own products in other countries. In that sense the company was dissipating its asset, and it must be remembe....... + More
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1956 (4) TMI 60
... ... ... ... ..... quite clear and it was open to the Appellate Assistant Commissioner to set aside the assessment and direct the Income-tax Officer to make a fresh assessment on the basis that the registration order was invalid. I do not agree that if the Appellate Assistant Commissioner did so, he would be travelling beyond the subject matter of the appeal. As I have already said, the order of registration in this case was indissolubly connected with the order of assessment; and after the Appellate Assistant Commissioner had disposed of th....... + More
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1956 (4) TMI 59
... ... ... ... ..... tached to the absence of an express mention by the Income-tax Officer that the profits could not be properly deduced from the method of accounting adopted by the assessee. The Income-tax Officer has given reasons for making the addition, and his order shows the basis on which he arrived at the taxable profits. Besides, the Income-tax Officer did not dispute the purchase or expenses. What he found to be wrong was the value given to the opening and closing stocks. He re-valued the stocks on a proper basis. The action taken b....... + More
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1956 (4) TMI 58
... ... ... ... ..... ld the claim under rule 12 of Schedule I of the Excess Profits Tax Act. That question does not really arise for determination, because we have held that the requirements of section 10(2)(xv) of the Income-tax Act have not been satisfied. Even if payments were made, if those payments were not correlated to any services rendered by the recipients, no question of deduction either under section 10(2)(xv) of the Income-tax Act or rule 12 of Schedule I of the Excess Profits Tax Act can arise for further consideration in view of ....... + More
