|
Advanced Search Options
Case Laws
Showing 1 to 20 of 54 Records
-
1964 (7) TMI 60
... ... ... ... ..... ently find it difficult to complete the investigation within a period of six months and to put up a charge-sheet against police officers within that period. The difficult in the way of the prosecution putting up a charge sheet within six months need not deflect the Court from arriving at a correct conclusion on the basis of the wordings of the statute. If the difficulties are genuinely felt, it would be for the legislature to step in and amend the law as was remarked by his Lordship Mr. Justice Bhagwati in paragraph 17 of ....... + More
-
1964 (7) TMI 59
... ... ... ... ..... lthough they held that the notification under Section 17(1) was bad. In the view we have taken upon other points, we do not feel called upon to decide this question regarding the severability of the proceedings. Moreover we have in this case also held that the notification under Section 4 is bad for other reasons. In that view it is unnecessary to decide whether the principle of severability applies here. (114) In the result, we allow the petition and quash the notifications issued by the first respondent under Section 4 a....... + More
-
1964 (7) TMI 58
... ... ... ... ..... affected by that order. Until such communication is made, it could be varied as many times as is necessary. 2. In the present case, the order of appointment had been made by the Director of Panchayats who was the competent authority under the Notification. But before it was communicated to the petitioner, it was recalled and cancelled. The mere fact that one official handed it over to another does not mean that there was communication of the order. The order is effective only when it is communicated to him, so that he rece....... + More
-
1964 (7) TMI 57
... ... ... ... ..... ned counsel for the parties, and in the circumstances I would hold that the power to make law with respect to the Gift-tax Act is covered by Entry 97 of List I (Union List) of the Seventh Schedule read with article 248 of the Constitution which gives the residuary powers of legislation to Parliament and reads as under Entry 97.--Any other matter not enumerated in List II or List III including any tax not mentioned in either of those Lists. Article 248.--(1) Parliament has exclusive power to make any law with respect to any....... + More
-
1964 (7) TMI 56
... ... ... ... ..... part of the owner, or after such duty or charges are levied they have been wrongly refunded. In such cases the person who is liable to pay such duty or charges which are so short-levied or wrongly refunded has to pay the deficit or the amount so refunded on a demand made therefore within three months from the date of on which the duty or the charge was paid or adjusted, in the owner's account-current, if any, or from the date of refund. The demand made in the instant case -was not found on the ground of short-levy or r....... + More
-
1964 (7) TMI 55
... ... ... ... ..... n was largely vitiated by the concession made by the Advocate General, which was contrary to the record, we think there should be no order as to costs in appeals Nos. 533-538 of 1963. 15. Correctness of the view taken by the High Court in appeals Nos. 960 to 968 of 1963 has not been challenged by the Attorney-General appearing in this Court and the question having become academic, we direct that those appeals be dismissed. The State will pay costs in those appeals to the Respondents. 16. By writ petitions 61, 62 and 152 of....... + More
-
1964 (7) TMI 54
... ... ... ... ..... behalf but entirely on behalf of the buyer. We cannot fairly say therefore that a sale of the chemicals and raw material for match manufacture was anything more than a winding up sale, not with a view to trading in chemical and raw materials, but to close down the business and to realise the assets. There was in fact no identifiable price for the chemicals and raw materials except by comparing the two prices offered to be paid by the buyer, that is to say, the price without the chemicals and raw materials were sold in the ....... + More
-
1964 (7) TMI 53
... ... ... ... ..... obiter dicta. The above-mentioned Calcutta authority was also cited before the Supreme Court in Shivram Poddar's case 1964 51 ITR 823 and the observation made in the Calcutta authority was held to be obiter. In any case the matter should be deemed to have been set at rest by the two Supreme Court authorities referred to above. In the present case there is also the additional fact that the assessee-firm was in existence at the time notice under section 22(2) of the Act was served and the dissolution of the firm took pla....... + More
-
1964 (7) TMI 52
... ... ... ... ..... ke them into parts of an engine, carry them to a particular place, and put them together, and fix parts to the soil, and so convert them into a fixed engine on the land itself, so as to pump water out of a mine. 41. We think it unnecessary to refer to any further cases. We are of opinion that the special features and the incidents in this contract are such that it should be regarded as a works contract. We, there fore, uphold the claim of the assessee-petitioner with regard to this item. 42.As regards the third item, the l....... + More
-
1964 (7) TMI 51
... ... ... ... ..... ding to the wordings of sub-section (1B). In that sub-section, there is no restriction to the effect that, in spite of notices served under section 34(1)(a), there would be any time-limit if the cases could have come within sub-section (1A). It is also dependent on the earlier argument that in cases of assessees who had been proceeded against under the Income-tax (Investigation Commission) Act, notice could only be issued under sub-section (1A) or that sub-section (1A) was the only provision intended to deal with cases aga....... + More
-
1964 (7) TMI 50
... ... ... ... ..... s, therefore, futile to consider the cases cited on behalf of the appellant. viz., Dharangadhra Chemical Works Ltd. v. State of Saurashtra,(S) (1957) ILLJ 477 SC and National Shipping Co., v. Haripada Saha, AIR 1958 Cal 597 , for the proposition that the Collector and the Tahsildar when they acted under the Madras Revenue Recovery Act are not really the servants of the Central Government, but only the servants of the State Government. 48. In the view we have taken, it is not necessary to give a finding on the quantum of da....... + More
-
1964 (7) TMI 49
... ... ... ... ..... first schedule under which, according to the petitioner, it would fall. That serial number deals with vegetable oil. The word vegetable has been defined in the Shorter Oxford Dictionary as meaning (1) a living organism belonging to the vegetable kingdom or the lower of the two series of organic beings; a growth devoid of animal life; a plant and (2) a plant cultivated for food; especially an edible herb or root used for human consumption and commonly eaten sandalwood oil will certainly fall within the first of the meanings....... + More
-
1964 (7) TMI 48
... ... ... ... ..... ns of law or fact arise or that they are by or against the same person. We are not prepared to lay down that the practice of uniting in one petition several causes of action against the same opposite party is reasonable merely because it is permitted by Order II Rule 3 and, there-fore, must be permitted as a rule of justice, equity and good conscience in a proceeding under Article 226. One safeguard against the abuse of the practice namely that contained in Section 17 of the Court-Fees Act is not available in a petition un....... + More
-
1964 (7) TMI 47
... ... ... ... ..... e for any employer to make that if the delay of two or three days has been condoned in the past it will not be taken account of in the future. It is certainly not in consonance with the purpose and object of the Act to choose a date six years after the default to exercise the power to levy damages in respect of all payments made after the scheduled lime. The purpose of Section 14B is as much reformative as punitive. A defaulting employer, in my opinion, is given a chance to amend himself when a penalty up to 25 per cent be....... + More
-
1964 (7) TMI 46
... ... ... ... ..... t. The Punjab High Court in Dewan Chand v. Commissioner of Income-tax 1951 20 ITR 621 no doubt held that any dismissal of an appeal by the Appellate Assistant Commissioner on the ground of limitation would not fall under section 31 of the Act, because the scheme of the Act contemplated a determination of the appeal on the merits of the assessment. This view was expressly overruled by the Supreme Court in Mela Ram Sons v. Commissioner of Income-tax 1956 29 ITR 607 ; 1956 SCR 1. Thus, neither in principle nor on authority, i....... + More
-
1964 (7) TMI 45
... ... ... ... ..... and charcoal fall in this definition, they would automatically be assessable as agricultural income, without any question as to whether they were received in the process of winding up as a result of a realisation sale, or after a sale partaking the nature of a trading activity. But, in the view we have taken, of the scope of the official liquidator's sales in the present case, being of a pattern which followed the same pattern as the sales before liquidation and, consequently, that there was nothing to infer that they ....... + More
-
1964 (7) TMI 44
... ... ... ... ..... nd those 10,000 skins are found non-existent, it may be presumed that the assessee had disposed of those skins in some way or other, thereby deriving income which he has suppressed. But where the skins are there, not having been disposed of by the assessee, it is unreasonable to say that upon the notional sale value of those skins, profit could or should have been derived which should be brought in as taxable income. The orders of the authorities below do not say that the assessee has dealt with these rejections at all, an....... + More
-
1964 (7) TMI 43
... ... ... ... ..... need not be interfered with. (f) Even if an assessee be absent at the hearing, the Commissioner of Income-tax must not proceed against him on undisclosed grounds or on undisclosed basic materials collected against him. He must give further notice to the absent assessee, if it becomes necessary for him to proceed on the basis of new grounds and new undisclosed basic materials. (g) If the Commissioner of Income-tax discloses one or more grounds in the notice, but revises the order on an entirely different ground, not disclos....... + More
-
1964 (7) TMI 42
... ... ... ... ..... rket fell off, the Income-tax Officer cannot ask the assessee why he could not have sold the skins in other foreign countries. That is virtually the stand taken by the Tribunal. As we have also pointed out, if the assessee should gain an initial advantage by valuing his closing stock at nil , he is bound to value these goods at the same value in his opening accounts of the succeeding year of account, so that any sale of the goods in that year would result in the entire sale price being treated as profit liable to tax, clea....... + More
-
1964 (7) TMI 41
... ... ... ... ..... u) of the Act. It is urged that owing to the failure on the part of the assessing authority to serve such a notice, the respondents had no opportunity for urging their objections to being assessed as an association of individuals . The respondents' counsel urged that without a separate notice under section 16(2) of the Act on the principal officer of the association of individuals, the assessment itself is invalid. We see considerable force in this argument, but, however, in the circumstances of this case, we prefer to....... + More
|
