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1962 (10) TMI 94
... ... ... ... ..... a doctor for the examination of injuries on his body so as to ascertain whether he, could not have participated in an occurrence. He can also be taken to an identification parade to enable the prosecution witnesses to observe his physical features with a view to identify them. 24. Until recently the accused person was not competent to be a witness. 25. As the accused is present in Court it would be improper to provide that a summons should be issued to a person present in the Court and also present in the dock o the Court ....... + More
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1962 (10) TMI 93
... ... ... ... ..... Section 151 C. P. C. to rectify the situation, as the earlier settlement between the petitioning creditor and the debtor was substantially an abuse of the process of the court. 10. Consequently, the revision proceeding has to be dismissed. But learned counsel for the revision petitioner (debtor) represents that ample provision has been made already for the satisfaction of the claim of the non-petitioning creditor who has not been substituted under Section 16, and that the alleged act of insolvency was a perfectly bona fide....... + More
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1962 (10) TMI 92
... ... ... ... ..... me, both the lower courts appear to have relied on this document for the purpose of holding that ₹ 901/- were paid by the plaintiff to the defendant-appellant. In so far as they have done so, they have gone wrong. They were to give a finding 'on the basis of the evidence on record ignoring the document and treating it as inadmissible on the point whether the plaintiff has proved that ₹ 901/- were paid by him to the defendant-appellant. I am, therefore, constrained to remit the case back to the lower appella....... + More
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1962 (10) TMI 91
... ... ... ... ..... be held to be a trustee as the terms of the will, in our opinion, constitute a valid trust for the purposes mentioned therein. It follows, therefore, that no part of the trust money can be included in her total income assessable to tax. It may be that the department might have recourse to section 41(1) of the Act but upon that question we express no opinion. The question that has been referred to us, namely, whether the terms of the will operate to create a charge, is not the question which really arises in the case. we ha....... + More
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1962 (10) TMI 90
... ... ... ... ..... ners, the interest payments to these donees have been entered in the accounts, year after year, and it is not too much to say that there has been no word of protest from the other partners of the firm. Obviously, if the entries relating to the gifts were untrue, the other partners of the firm would have found occasion to object to the payment of this interest. On the other hand, this has been accepted by all parties, so that the genuineness of the gifts is beyond question. As we have already indicated, whether physical del....... + More
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1962 (10) TMI 89
... ... ... ... ..... t of time when the right of appeal is determined. We cannot accept the argument in view of the observation of the Supreme Court to which we have already made reference. It appears to us clear from the view express ed by their Lordships of the Supreme Court that the accrual of the right of appeal is determined on the date of the initiation of the proceedings in which a possibility of a lis arising exists even though the lis may actually arise at a stage subsequent to the initiation or even at the end of the proceeding, when....... + More
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1962 (10) TMI 88
... ... ... ... ..... case, ILR (1960) Punj 639 to give an extended meaning to the definition of a shop and a commercial establishment in that Act. So far as the Act as it stands at present is concerned, a provision analogous to Section 5 in the Bombay Act has been incorporated in Section 2 (4) of the Act which defines commercial establishment . Therefore, the reason for giving the extended meaning to the definition of commercial establishment no longer holds good. 23. After giving the entire matter my full and careful consideration I am defini....... + More
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1962 (10) TMI 87
... ... ... ... ..... tion 23(4) of the Act, but is challenging the general validity of the assessment on the ground that the service of notice under section 22(2) read with section 34(1) (a) was not valid because it was made at a place other than the place the place where the assessee resides, and on the ground that the Act did not apply to him, because he was not a resident in the relevant assessment year in the taxable territories. This contention also has little force. We have already stated that the Tribunal has found as a fact that the as....... + More
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1962 (10) TMI 86
... ... ... ... ..... e was an indirect transfer of assets by L. G. Balakrishnan to his minor son, Vijayakumar. This is certainly based on the evidence on record and it seems to us that this finding is fully justified and warranted. As stated already, the decision of the Division Bench in C. M. Kothari v. Commissioner of Income-tax, is no authority for the proposition that in every case of gifts and mutual transactions, the assessee can repel the applicability of section 16(3)(a)(iv) merely on that ground. If such a contention were to be upheld....... + More
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1962 (10) TMI 85
... ... ... ... ..... llant in declining to appear before the authorities, at the stage of the enquiry itself, and to state facts within his knowledge. In other words, it is distinctly at a premature stage that the protection has been claimed for the appellant. Of course, it is a heavy and true objection that the testimony thus compelled, in the guise of proceedings under Section 171-A of the Sea Customs Act, might be later utilised to prosecute the appellant, and thus effectively divest him of the protection of Article 20(3) by taking two step....... + More
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1962 (10) TMI 84
... ... ... ... ..... ase these loans and outstandings were shown as outstandings to the assessee in its balance-sheet as doubtful asset in the year 1954. It is true it was treated as an asset but it was not at any time brought into the profit and loss account. It cannot be pretended that if the moneys had been recovered by the assessee from the managed company it would have in any way augmented its income or, to use the familiar expression, gone to swell its profits of the business . We are, therefore, of the opinion that the claim of the asse....... + More
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1962 (10) TMI 83
... ... ... ... ..... ich deduction is claimed on the basis of the aforesaid agreement dated 22nd June, 1949, are not liable to be deducted. In order to bring out the real dispute between the parties in connection therewith, we would reframe the question as under Whether, on the facts and in the circumstances of the case, in ascertaining the net wealth of the assessee, the liability for the sum of ₹ 57,217-8-0 less 10 per cent. thereof claimed by the assessee should be taken into account? Our answer to the question is in the negative. (3)....... + More
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1962 (10) TMI 82
Character of the amount received - compensation with interest at 6% from the date of publication of the notice under section 5 of the Act, namely, 24th May, 1949 - capital receipt or busniss income - - Held that:- We have no doubt that in the present case the award of interest was not part of the compensation fixed for the acquisition of the land. The statute authorized the Government to pay only the market value of the land as per the provisions of section 6 of the Act. It would be in contravention of the statute to hold that the direction to....... + More
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1962 (10) TMI 81
... ... ... ... ..... rritory and opening of a new business in a Part B State section 10A applies, but it would not follow that the other observation which was the only material observation in the case, that section 10A is applicable, when a business in a taxable territory is kept up, though in a dormant state, and a new business is started in a Part B State is not correct. My answer to the second question is, therefore, No . The question whether the main purpose of the assessee for opening a branch at Ratlam was or was not to avoid or reduce h....... + More
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1962 (10) TMI 80
... ... ... ... ..... ndra Ganguly v. Commissioner of Income-tax 1930 4 ITC 418, for the proposition that the second notice issued is a valid notice and is not illegal. That is, however, not the question which arises in this writ petition. The second notice is not under challenge in this petition. What is challenged, however, is the order of penalty pursuant to the earlier demand notice which itself the Estate Duty Officer cancelled. There cannot be any doubt that if the demand notice itself is cancelled for any reason whatsover, there can be n....... + More
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1962 (10) TMI 79
... ... ... ... ..... Schedule II applies we are referred to the case of nfcitation ILR Bom 408 /nfcitation and ILR 23 Cal 723 (FB). These decisions undoubtedly, support the contention. The question of the applicability of Article I of Schedule II was not considered in Appeals Nos. 54 and 94 of 1900 already referred to, and, we are prepared to follow the Calcutta and Bombay decisions. We also think that on principle an ad valorem stamp should not be levied in such cases. The only title which the order appealed against, gives to the petitioner, ....... + More
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1962 (10) TMI 78
... ... ... ... ..... entertain the complaint and appeals from orders of conviction recorded by them would lie to the High Court, or the Court of Session, according as the Magistrate, trying the case was a Presidency Magistrate, or a Judicial Magistrate of the First Class. The difference of the venue results from the nature of the jurisdiction exercised by the Magistrate trying the case, and not from any unequal dealing by the executive constituting the Courts of the Magistrates. It is because powers exercisable by a Presidency Magistrate are c....... + More
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1962 (10) TMI 77
... ... ... ... ..... called in aid to demonstrate an error on the record of a partner's assessment...In our opinion, sub-section (5) could not be used in this case, and the decision of the High Court was right. We are of opinion that the present case is fully governed by the two decisions of the Supreme Court cited above. The individual assessments of the assessee in regard to all the four years were made in the year 1948-49. The records do not show when the firm itself was first assessed in regard to these years. But even assuming that th....... + More
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1962 (10) TMI 76
... ... ... ... ..... ction to workmen who are thrown out of employment for no fault of their own, to tide over the period of unemployment ; and in that sense, the said compensation is distinguishable from gratuity. Therefore, if the transferor is by statute required to pay retrenchment compensation to his workmen, it would be anomalous to suggest that the workmen who received compensation are entitled to claim immediate re-employment in the concern at the hands of the transferee. The contention that in cases of this kind, the workmen must get ....... + More
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1962 (10) TMI 75
... ... ... ... ..... n fact or in law that he participated in the strike. If he joined demonstrations organised in connection with the strikes, or if he took part in the preparations for the strike, it cannot be said that he took part in the strike as such, and so, the charge cannot be reasonably construed to mean that his conduct amounted to a contravention of the rule which prohibits strikes. Therefore, though Rule 4-A is partly, and not wholly, invalid as held by this Court in the case of Kameshwar Prasad( 1962 Supp. 3 S.C.R. 369), the part....... + More
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