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1965 (11) TMI 161
... ... ... ... ..... stodian of the social interests of the community at large and so it is for the State to take all the steps necessary for bringing the person who has acted against the social interests of the community to book. In our opinion it was injudicious for the learned Sessions Judge to order the commitment of the appellants particularly so without giving any thought to the aspects of the matter to which we have adverted. Even the High Court has come to no positive conclusion about the propriety of the direction made by the Sessions....... + More
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1965 (11) TMI 160
... ... ... ... ..... oes not vitiate the result, unless miscarriage of justice has been caused thereby. That view was affirmed by the Supreme Court in Munnalal v. State of U.P. 1964CriLJ11 That position in law has not been disputed by Mr. Soni on behalf of the appellant. The point was raised in the lower court and the learned Sessions Judge has held that no prejudice has been caused to the appellant. He has in this connection also painted out that this point as to the defect in the investigation was not taken by the accused during the trial. M....... + More
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1965 (11) TMI 159
... ... ... ... ..... that there is by infraction of the principles of natural justice. As a matter of fact, the assessees availed themselves of the alternative remedy, have filed appeals, which now have been heard, and orders thereon reversed. We find no exceptional justifiable reasons to persuade us to by-ass the statutory remedies. In view of these circumstances, as we said, we accept the contention for the Revenue that we must leave the assessees to the remedies provide under the Act. These remedies include eventually a reference to this Co....... + More
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1965 (11) TMI 158
... ... ... ... ..... ountry. In this contention he relied on the decision of the Calcutta High Court in Kanal Lal v. Kumar Purunendu Nath 51 CW.N. 227 where S.r. Das J., as he then was, refused to import this rule of construction in the construction of Indian settlement and wills. These contentions raise an interesting question but it is not necessary for us to decide it since this rule of construction, there are several other circumstances to which we have adverted which clearly indicate the intention of the settler to give a vested interest ....... + More
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1965 (11) TMI 157
... ... ... ... ..... Rajasthan is not in our opinion reasonable. All the facts which he has narrated bear upon past events in his official life. Nothing has been said which will show that there is in any manner an interference direct or indirect with the investigation of the offences alleged against him or the trial of the case before the special Judge, Bharatpur. A general feeling that some persons are hostile to the petitioner is not sufficient. There must be material from which it can be inferred that the persons who are so hostile are inte....... + More
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1965 (11) TMI 156
... ... ... ... ..... , the revenue has to contend itself against another objection. It is common ground that the rent for which tax is sought to be levied relates to the period 1945-49, that is, before the Act came into force on April 1, 1951. The income is not taxable under the Act. In a recent decision of this court in Ramakrishnan v. Agricultural Income Tax Officer, it was held that the Act cannot have retrospective operation so as to take into account an amount which a lessee had become indebted to pay by way of rent to the landlord, on a ....... + More
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1965 (11) TMI 155
... ... ... ... ..... rections of court, and partake the status of an association of persons producing income by their joint act or venture, these characteristics, in our view, are reflected on the beneficiaries as to the source, character and liability to tax of the income which ultimately belongs to them. The shares of the beneficiaries here are no doubt determinate. But, having regard to the source of and the mode in which the income was derived, we are of the view that the receivers were rightly assessed as an association of persons under s....... + More
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1965 (11) TMI 154
... ... ... ... ..... ave made false and defamatory statements. 21. Having regard to the aforesaid discussion of the several authorities, it is clear to me that the English Common law rule pertaining to absolute privilege enjoyed by Judges, advocates, attorneys, witnesses and parties in regard to words spoken or uttered during the course of a judicial proceeding is applicable in India, at any rate, in relation to civil suits filed for damages for libel or slander. The preponderance of authority obtaining in the matter, as I have indicated above....... + More
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1965 (11) TMI 153
... ... ... ... ..... ne whether the Company Court has exclusive jurisdiction to deal with a particular matter relating to a company, the line of enquiry should be whether the Act has, in regard to that matter, created a right or liability not existing under the general law and has also, at the same time, given a particular and special remedy for enforcing it. BY THE COURT This petition is allow ed. The order dated the 18th February, 1965 of the Civil Judge, First Class, Rajnandgaon holding that he has jurisdiction to try the suit filed by the ....... + More
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1965 (11) TMI 152
... ... ... ... ..... uyer subsists and that he has power to transfer the same. This is applicable only to case where there is representation which the buyer accepted though he might have been aware of the defect but hoping that the defects would not affect him. But when the buyer himself knew full well that the seller had no title and was entering into the transaction with full knowledge of want of title this implied warranty cannot be invoked. The validity of the contract itself is questionable as opposed to section 23 of the Contract Act as ....... + More
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1965 (11) TMI 151
... ... ... ... ..... r, 1961 (Annexure III), we must quash not only the orders of the Superintendent of Excise but also the appellate order of the Collector of Central Excise, Patna, and the order under revision passed by the Government of India (Annexure III). It does not appear that the appellate authority gave the petitioned an opportunity of being heard before disposing of the appeal. ( 16. ) For these reasons, I would quash the orders of the Superintendent of Central Excise dated the 13th March, 1961, and 17th March, 1961 (Annexures I and....... + More
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1965 (11) TMI 150
... ... ... ... ..... e majority judges in Jadavji Narsidas's case (supra), after arriving at their conclusion in the passage quoted above, made it clear that they were not deciding what would be the position if a partner in an unregistered firm claimed to adjust his share of loss in his individual assessment. The majority judges said Whether the partners in their individual assessments would be able to take advantage of section 16(1)(b) and the decision of the Privy Council in Arunachalam Chettiar v. Commissioner of Income-tax 1936 4 ITR 1....... + More
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1965 (11) TMI 149
... ... ... ... ..... ness and propriety of the order passed by the District Magistrate. In our opinion, the position about the Comissioner s powers was not different even under the unamended provision. It may also be relevant to point out that the power conferred on the State Government at all material times by s. 7-F was very wide. As we have already indicated, in exercise of its powers under s. 7-F, the State Government can pass such orders as appear to it to be necessary in the ends of justice. Therefore, there is no doubt that the relevant....... + More
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1965 (11) TMI 148
... ... ... ... ..... ; used in the Explanation and also in sub-s. (2) of s. 14 clearly indicates that the object of the section is to make a Hindu female a full owner of the property which she has already acquired or which she acquires after the enforcement of the Act. It does not in any way confer a title on the female Hindu where she did not in fact possess any vestige of title. It follows, therefore, that the section cannot be interpreted so as to validate the illegal possession of a female Hindu and it does not confer any title on a mere t....... + More
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1965 (11) TMI 147
... ... ... ... ..... only to prove that the debt became bad in the course of the accounting year, but also that it was a good debt at the commencement of the year. The argument on behalf of the department that no registered notices were issued, nor legal proceedings were taken and, hence, the debt could not be written off has no substance in view of the evidence already referred to. At any rate, we cannot say that the finding of the Appellate Assistant Commissioner in this regard is not based on evidence, and warranting interference by this co....... + More
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1965 (11) TMI 146
... ... ... ... ..... emuneration which had accrued to him. If the resolution, therefore, in this case is to be read as having the effect of denying the salary during the period of nine months to the assessee or if it is to be taken that the assessee had waived the accrued remuneration, such denial, withdrawal or waiver occurred subsequent to the assessment year, and it would, therefore, be totally ineffective in the computation of the income for the assessment year which would be liable to tax under section 7. The entries made in the folio pag....... + More
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1965 (11) TMI 145
... ... ... ... ..... come-tax Officer in this very case for arriving at the income of ₹ 42,257 for the first 18 days of the year 1956, allows the assessee to pay the surplus up to 7.49 per cent. to the shareholders and, so long as this provision is not infringed and, in pursuance thereof, the assessee had credited ₹ 78,266.50P. long before there was any question of any transfer, this computation of market value cannot be questioned. We, therefore, hold that the calculation of the Income-tax Officer by which he arrived at ₹ 10....... + More
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1965 (11) TMI 144
... ... ... ... ..... l is right here and has the support of Neptune Assurance Co. v. Life Insurance Corporation. But there can be no distribution to the shareholders out of a mere right which had not fructified into an actual refund. For the assessees our attention is drawn to Girdhardas and Co. Ltd. v. Commissioner of Income-tax, and it is stated that a notional or deemed dividend for the purpose of section 23A cannot be regarded as dividend paid out of accumulated profits within the meaning of section 2(6A)(c). Though the analogy of this dec....... + More
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1965 (11) TMI 143
... ... ... ... ..... venant or incident of the contract of sale . In the case before us, the transport of manganese ore from Katangjhiri, that is from the State of Madhya Pradesh, to Gondia and Vishakhapatnam Port, places outside the State, was clearly the result of the contracts of sale entered into between the assessee and the purchasers referred to earlier. The sales were, therefore, clearly inter-State sales and not liable to be taxed under the M.P. General Sales Tax Act, 1958. The Sales Tax Tribunal was thus right in holding that the sale....... + More
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1965 (11) TMI 142
... ... ... ... ..... nk that a rule nisi should have been issued in the petitioners application. We accordingly order as follows The appeal is allowed and the order appealed from is set aside. There should be a rule nisi directing the respondents to show cause why a writ of certiorari should not issue quashing the orders and/or resolution and/or proceedings sought to be impugned by the petitioners. If the taxes have not yet been realised there should also be an injunction restraining the respondents from realising the sales tax before disposal....... + More
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