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1956 (7) TMI 55
... ... ... ... ..... te simply by saying that he cannot entertain the petition, filed under the provisions of the Civil Procedure Cods. In the Code of Criminal Procedure, the Magistrate exercising Jurisdiction under that Code are termed Magistrates 1st Class, 2nd Class or 3rd Class and many of the provisions of the Code never refer to or use the expression 'in the Court of a Magistrate'. 'Such Court' in Order 21, Rule 52; Civil P. C., refers only to a Civil Court being ordinarily a Civil Court in the country or a Revenue Court ....... + More
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1956 (7) TMI 54
... ... ... ... ..... mant asserted that ₹ 20/- could be had. We think that the estimate may be raised by ₹ 5/- so that the total rent per month may be taken to be ₹ 165/-. The annual rent will be ₹ 1980/-. Deducting 25 per cent for taxes and repairs the balance is ₹ 1485/-. For 18 years which may be deemed the appropriate period for the purposes of capitalising the amount will be ₹ 26,730/-. Appellants claim only 5/6th share in the amount of compensation. So in modification of the order of the lower Court 57....... + More
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1956 (7) TMI 53
... ... ... ... ..... has now stopped. I do not for a moment minimize the gravity and seriousness of the offences charged. But since the enquiry held is plainly defective, and any valid order of punishment will be dependant upon a fresh enquiry, the sooner it starts, the better for all parties concerned. There is no sense in uselessly prolonging the agony. 10. The result is that this rule must be made absolute and a writ in the nature of certio-rari should be issued and the order of removal and/or dismissal of the petitioner made by the Deputy ....... + More
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1956 (7) TMI 52
... ... ... ... ..... this case. The reason for the interpretation, as we understand it, is that it will be curious to interpret an exemption granted in order to foster the co-operative movement as extending to the activities of a co-operative society which are not sustained by its own constitution. 15. We are in entire agreement with the reasoning adopted in Hoshiarpur Central Co-operative Bank Ltd. v. Commissioner of Income-tax, simla 1953 24 ITR 346andhold that the sums of ₹ 14,497 and ₹ 42,826 mentioned in the question referred ....... + More
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1956 (7) TMI 51
... ... ... ... ..... is clear law that the plaintiff cannot be allowed to abandon his own case, adopt that of the defendants and claim relief on that footing. If the plaintiff had put forward the case of agency it is possible that there might be other defences open to the defendants. It is sufficient in this connection to refer to the decision in Ramdayal v. Jummenjoy Coondoo, ILR 14 Cal 791 where their Lordships have held It would certainly be an unusual thing to allow a plaintiff, who has alleged one state of facts, as against the defendant ....... + More
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1956 (7) TMI 50
... ... ... ... ..... urse of the normal duties of a professional man. In my opinion, the comparative immaturity of the respondent and the manner in which he was approached by the complainant with the offer of a very substantial and highly paid engagement from the not very creditable motive which he himself admitted, are extenuating circumstances which may be taken into account in the respondent's favour. In all the circumstances of the case, we think that the respondent has been guilty of misconduct of the kind mentioned in item (m) of the....... + More
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1956 (7) TMI 49
... ... ... ... ..... ice. It is also manifest that under section 23(4) of the Act the assessee will render himself liable to assessment by the Income-tax Officer to the best of his judgment. The filing of return is, therefore, not a matter of option; it is a matter of obligation on the part of the assessee, and there can, therefore, be no question of waiver. For these reasons I think that the argument of the learned counsel on the question of waiver must be rejected. For these reasons I hold that the proceedings for assessment under section 34....... + More
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1956 (7) TMI 48
... ... ... ... ..... Act makes it quite clear that the policy-holder can elect to come either under nomination under Sub-section (6) of Section 39 or under trust under Sub-section (7) of that section but if he does elect to nominate, then such nomination takes it out of the trust under Section 6, Married Women's Property Act. In this view, attachment of the moneys payable under the Insurance policy by the decree-holder of the deceased judgment-debtor is not illegal . (See also Matin v. Mahomed Matin, AIR 1922 Lah 145 (Z14) Gresham Life Ins....... + More
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1956 (7) TMI 47
... ... ... ... ..... stands now, whatever might have been the position when the vendor sold this plant, machinery etc. to the company, the attempt is to tax the assets of the company represented by plant, machinery etc. If the intention of the Legislature was to tax all these assets proper language could have been used to convey that intention, or if the intention of the Legislature was that the goods exempted from tax under section 6(3)(ii) should be taxed in the hands of the dealer when he suspends business, again there was no difficulty in ....... + More
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1956 (7) TMI 46
... ... ... ... ..... y, and are to be used against him. In other words, if the authorities find from enquiry that any information given by him is not correct, then they would be bound to acquaint him with this, and give him an opportunity of explaining the same. Thus construed, I do not think that the rule is violative of the rules of natural justice, or arbitrary or unjust. In the facts and circumstances of the present case, the petitioner was given an opportunity of being present when the enquiry, or at least the most important part of the e....... + More
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1956 (7) TMI 45
... ... ... ... ..... transactions in the course of inter-State trade, no right of his is infringed nor has any provision of the Constitution been violated by indirect taxation of his purchases. I have dealt with this aspect of the matter above. The State of Assam is perfectly within its rights to tax sales made to registered dealers in Assam when they are purchasing for resale outside the State. That right is undoubted. But the provisions contained in section 15(1)(b) and rule 80 do expose themselves to the charge of constitutional invalidity ....... + More
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1956 (7) TMI 44
... ... ... ... ..... er of the machineries would not, however, affect the nature of the original transaction which, in my opinion, amounts to a sale of the machineries mentioned in Group A by the Corporation to the contractor. The courts below, therefore, have taken a correct view of the law, and rightly held that the transaction constituted a sale within the meaning of the Act. For the reasons given above, I would answer the reference in the affirmative, in favour of the Department and against the assessee, by saying that the property in the ....... + More
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1956 (7) TMI 43
... ... ... ... ..... 35, by virtue of the notification dated the 22nd of March, 1949, as we have already stated. The effect of this notification is that section 16 of the Amendment Act was also applicable to Chota Nagpur and, therefore, the amendment made to sub-section (1) of section 4 was deemed to be effective in Chota Nagpur with effect from the date on which the Bihar Sales Tax Act, 1947, came into force. It is clear, therefore, that the Act was applicable to Chota Nagpur with re- trospective effect because of the notification issued by t....... + More
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1956 (7) TMI 42
... ... ... ... ..... both may not be oral. Even for the purposes of taxing authorities the record of the decision would be necessary in order to proceed further if the dealer does not comply with the requisition made under section 29. A mere statement that a dealer was verbally asked to register would not satisfy the requirements of section 29. The dealer must know under what section of the Act he is being asked to register himself. It does not appear that he was so told. Assessment in the circumstances of the case is vitiated by an illegal ex....... + More
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1956 (7) TMI 41
... ... ... ... ..... der the Travancore- Cochin Revenue Recovery Act, 1951, as provided by section 13 of the Travancore-Cochin General Sales Tax Act, 1125 (2) Recovery under section 19 of the Travancore-Cochin General Sales Tax Act, 1125, by proceedings before a Magistrate of the First Class or (3) Recovery by a regular suit. I see no reason to confine the courses open to the State to the three mentioned above and thus deny the State the ordinary right of adjustment available to its citizens under similar circumstances. 5.. An attempt was made....... + More
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1956 (7) TMI 40
... ... ... ... ..... to the United Provinces took place in this State. It is clear therefore that even if the submissions made by learned counsel with regard to the true interpretation of the word dealer and the proper construction of rule 6 of the rules made under the Act are correct this appeal is bound to fail, for it is not suggested that the respondent company comes within the definition of a dealer if the sales which it effected took place outside this State. In these circumstances it is unnecessary for us to express an opinion on the tw....... + More
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1956 (7) TMI 39
... ... ... ... ..... en the parties in each case was inferred from the facts of that case. In Ireland v. Livingston(1) the right to detain goods in transitu which is ordinarily recognised as the right of an unpaid vendor appeared to furnish an indication that the relation- ship between the parties was that of a vendor and purchaser yet Lord Chelmsford observed that the relationship was to be regarded as one between principal and agent though in some respects it may be looked upon as that of a vendor and purchaser so as to give the consignor a ....... + More
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1956 (7) TMI 38
... ... ... ... ..... tion of the principle of natural justice and the evidence tendered by the assessee was improperly rejected by the Income-tax Tribunal and the assessment made could not be upheld as legal. It is obvious that the material facts of the present case are different and the principle laid down by the Supreme Court in Dhakeshwari Cotton Mills Ltd. v. Commissioner of Income-tax, West Bengal(1), has no application to the present case. For these reasons I hold that in the circumstances of this case the assessment of sales tax upon th....... + More
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1956 (7) TMI 37
... ... ... ... ..... ould not be borne by them. However important it may be to establish the law, upon a question of this kind, it would be very wrong to put the party to so great expense in a case where so small amount is at issue . In these circumstances we intimated to the Advocate-General that this was a case in which, in our opinion, leave to appeal should not be granted unless the State was prepared to pay the costs which would be incurred by the respondent firm. The Advocate-General has now given this Court an undertaking that the State....... + More
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1956 (7) TMI 36
... ... ... ... ..... e State of Madras, In re(1) gives proper effect to the relevant statutory provisions. Sub-rule (3A) empowers the Commercial Tax Officer to condone the delay in filing the return as required by sub-rule (3) provided that the registered manufacturer has maintained a true and correct account of his business showing all the particulars required by sub-rule (3). So long as the assessment is not completed, the concerned officer has power to condone the delay in the submission of the return or condone even an omission to submit a....... + More