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1960 (11) TMI 139
... ... ... ... ..... contentions ground ed on Articles 14 and 31 are barred. Apart from that consideration we hold that the Act cannot be challenged on the ground that it is not supported by a public purpose or on the ground that it is discriminatory. It is also conceded in view of the several pronouncements of the Supreme Court that It cannot be challenged on the ground of adequacy or otherwise of compensation. It cannot also be held on a consideration of the provisions in the Act for compensation that the compensation provided therein is ina....... + More
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1960 (11) TMI 138
... ... ... ... ..... deal with it, as the question was not raised before me by Mr. Amin. (17) I was informed during the course of arguments that the Society has made an application to the State Government for an order directing its exemption from the provisions of the Act as contemplated under the first proviso to section 1 (4) of the Act. That application, the learned Government Pleader informs me, could not be considered by the State Government because these proceedings have been pending. Nothing in this judgment may, however, be taken to af....... + More
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1960 (11) TMI 137
... ... ... ... ..... s aspect and have kept in mind the undisputed right of the legislature to decide what provisions are necessary to give effect to the main object of the legislation. In these cases that petitioners have complained that the main object of the impugned provisions is not the prohibition of slaughter of animals which are still useful; the impugned provisions as they are worded really put a total ban on the slaughter of bulls, bullocks and buffaloes and for all practical purposes they put a stop to the profession and trade of th....... + More
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1960 (11) TMI 136
... ... ... ... ..... ld that all the deposits on which interest was paid in 1950 constituted borrowed capital within the meaning of section 10(2)(iii). Where interest charges are to be deducted under section 10(2)(iii) of the Act, there can be no apportionment on the basis that a portion of the income resulting from the trading activities of the assessee was tax free. There was thus no statutory basis for any apportionment. Once again we have to emphasise that, where the deduction has to be under section 10(2)(iii) and not under the proviso to....... + More
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1960 (11) TMI 135
... ... ... ... ..... relating to the working of taxation laws, such as the selection of persons on whom the tax is to be laid, the rates at which it is to be charged in respect of different classes of goods and the like. The validity of the Explanation to paragraph 2 of the Taxation Laws (Part B States) (Removal of Difficulties) Order, 1950, was upheld by the Supreme Court. If the Explanation is valid, it follows that the substantive provision must also be held to be valid. In view of the decision of the Supreme Court the power given to the Ce....... + More
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1960 (11) TMI 134
... ... ... ... ..... ct of service but the payment was made after the contract of service was broken and the compensation was fixed as a result of a subsequent agreement. It is manifest that the principle of that case has no application to the present case. On the contrary, my concluded opinion is that the present case falls within the principle enunciated in Dale v. de Soissons 1950 32 Tax Cas. 118and Henry v. Arthur Foster and Henry v. Joseph Foster 1932 16 Tax Cas. 605to which I have already made reference. For these reasons I hold that in ....... + More
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1960 (11) TMI 133
... ... ... ... ..... . Learned counsel for the assessee referred in this connection to the order of the Income-tax Officer, on page four of the paper-book, where it is said that the amount of ₹ 3,19,766 includes a sum of ₹ 10,906 as erection cost . Learned counsel submitted that the amount of ₹ 10,906 was really the cost of the materials and this amount should be deducted under section 10(2)(v) of the Income-tax Act. It is, however, not possible to entertain this argument of the assessee at this stage. No such claim was made ....... + More
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1960 (11) TMI 132
... ... ... ... ..... ethod for valuing the bonus shares was left open and no decision was given on this point and the case was disposed of on another line of reasoning. I am, however, of the opinion for reasons already stated that the bonus shares should be valued at the face value of the shares and with the greatest respect I differ from the view expressed by the Bombay High Court in Emerald and Co. Ltd.'s case (supra) on this point. For the reasons expressed, I hold that, in the facts and circumstances of this case, there is no legally t....... + More
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1960 (11) TMI 131
... ... ... ... ..... on, and that there was no incorrect valuation at the time of the general assessment. Hence, the Special Officer had no jurisdiction to enhance the valuation or assessment. In view of this finding, they have rightly decreed the suit. 35. The first point raised by the learned Advocate General must, accordingly, be rejected. It is unnecessary to consider the second point because, even if the Special Officer could alone take the place of the committee, referred to in Section 117, for the purpose of disposing of the objection f....... + More
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1960 (11) TMI 130
... ... ... ... ..... of explaining them . It is hardly necessary to emphasise that the right to cross-examine the witnesses who give evidence against him is a very valuable right, and if it appears that effective exercise of this right has been prevented by the enquiry officer by not giving to the officer relevant documents to which he is entitled, that inevitably would be that the enquiry had not been held in accordance with rules of natural justice. That is the view taken by the High Court, and in the present appeal which has, been brought t....... + More
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1960 (11) TMI 129
... ... ... ... ..... ing people in the villages would become a mere play-thing in the hands of scheming people who may be only too prone to oppress others -- for one reason or another, and even in the name of religion. I, therefore, unshesitatingly hold that a case for grant of mandatory injunction is fully made out in these cases The other reliefs asked for are more or less consequential or incidental and call for no particular discussion. 34. I, therefore, allow these appeals, set aside the judgment and decrees of the learned Senior Civil Ju....... + More
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1960 (11) TMI 128
... ... ... ... ..... ue that Shri Anand did not file his power when he signed the revision and presented it to this Court. He thought that he could act on the basis of his power filed in the trial Court. I found that this was not correct because revision is not a continuation of the suit, but is altogether a separate proceeding. Shri Anand then filed a vakalatnama, and the delay was condoned on February 12, 1960, when the revision was admitted. The revision petition was in fact filed within 45 days. Omission to file a vakalatnama was an irregu....... + More
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1960 (11) TMI 127
... ... ... ... ..... efore to reiterate the position in law upon this point, which seems to me to have been clearly enunciated above. I have been informed that this decision is the subject matter of an appeal to the Supreme Court. But until the decision is set aside, it must be taken to be good law. For these reasons, I hold that the second point raised is also without substance and that the Assistant Collector of Customs has got ample jurisdiction to proceed with the matter and hold the enquiry and that this application is premature. Lastly, ....... + More
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1960 (11) TMI 126
... ... ... ... ..... ent. The account books submitted by the assessee do not even mention the name of the lady. In the Hathfer Khata the expression used for the deposit is Upper Sey. There was also no evidence produced by the assessee before the income-tax authorities to establish that the amount really belonged to the lady concerned. In these circumstances we think that there were sufficient materials before the income-tax authorities to hold that there was wilful suppression by the assessee of the particulars of his income within the meaning....... + More
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1960 (11) TMI 125
... ... ... ... ..... ot; is intended to indicate that the expenses should relate directly to the income seems to us to be opposed to the inference that is naturally derivable from the proviso to which we have referred. The learned judges who decided Commissioner of Agricultural Income-tax v. Pullangode Rubber and Produce Co. Ltd. 1960 40 I.T.R. 681 (Ker.) do not appear to have considered the impact which the; proviso has upon the main provision. We accordingly hold that the expenditure incurred upon the clearings containing immature plants wou....... + More
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1960 (11) TMI 124
... ... ... ... ..... e directions given by the Appellate Assistant Commissioner might be complied with by the Income-tax Officer and it is then only that all the relevant material would be on the record to enable the authorities to decide the case properly. We are unable to appreciate this contention. The principal ground in the appeal to the Tribunal related to the validity of the proceedings under section 34 and, in declining to give its decision on the question raised, the Tribunal, as observed above, acted on an erroneous view of the law t....... + More
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1960 (11) TMI 123
... ... ... ... ..... , the essential condition for acquisition for a public purpose is that the cost of the acquisition should be borne, wholly or in part, out of public funds. Hence, an acquisition for a Company may also be made for a public purpose, within the meaning of the Act, if a part or the whole of the cost of acquisition is met by public funds. If, on the other hand, the acquisition for a Company is to be made at the cost entirely of the Company itself, such an acquisition comes under the provisions of Part VII. As in the present ins....... + More
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1960 (11) TMI 122
... ... ... ... ..... he only penalty which can be imposed upon an assessee is one under section 28(1)(a) of the Act. Our answer to this question makes it unnecessary for us to answer the second question referred to us which has become purely academic. As already pointed out by me, the omission on the part of the Income- tax Officer in this case to separate the two sets of penalties has made it impossible for any one to identify the penalty imposed under section 28(1)(a). The question as to whether it is incumbent on the Income-tax Officer in a....... + More
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1960 (11) TMI 121
... ... ... ... ..... election is to be held but that would only mean that it has to be held within a reasonable time of the commencement of the new Act. The course suggested by me is not without the support of precedents. Thus in Salmon v. Duncombe (1) (1886) 11 App. Cas. 627., the Judicial Committee in construing a statute omitted from it the words as if such natural born subject resided in England because the retention of those words would have prevented the person contemplated getting full power to dispose of his immovable property by his w....... + More
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1960 (11) TMI 120
... ... ... ... ..... his aspect and have kept in mind the undisputed right of the legislature to decide what provisions are necessary to give effect to the main object of the legislation. In these cases the petitioners have complained that the main object of the impugned provisions is not the prohibition of slaughter of animals which are still useful; the impugned provisions as they are worded really put a total ban on the slaughter of bulls, bullocks and buffaloes and for all practical purposes they put a stop to the profession and trade of t....... + More