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1965 (2) TMI 136
... ... ... ... ..... g to that illustration, the person committing breach of contract has to pay to the other party the difference between the contract price of the articles agreed to be sold and the sum paid by the other party for purchasing another article on account of the default of the first party, but the first party has not to pay the compensation which the second party had to pay to third parties as he had not been told at the time of the contract that the second party was making the purchase of the article for delivery to such third p....... + More
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1965 (2) TMI 135
... ... ... ... ..... ch it may deem to affect the public interest. This would suggest that the power so conferred would extend to matters which may not be in the public interest. For, that would be the effect of introducing the fiction created by the words for any reason which it may deem . There is no guidance in the Act for determining what matters, though not in public interest, may yet be capable of being deemed to be in the public interest by the State Government. In the circumstances it must be held that the power which conferred upon th....... + More
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1965 (2) TMI 134
... ... ... ... ..... ustice demand that such evidence cannot be made the sole ground of conviction. It may be used only as a corroborative piece of evidence. The circumstances found by the High Court, which we have stated earlier, lead to the only conclusion that the accused must have committed the murder. No other reasonable hypothesis was or could be suggested. Further, in this case, as we have noticed earlier, P.W.s 11, 13 and 15 deposed that they clearly heard the accused say when he opened the door of the house and came out at 60'cloc....... + More
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1965 (2) TMI 133
... ... ... ... ..... ounter-affidavit filed by the State from the relevant Manuals and other books and documents show that the Fort wall was a historical monument and was treated as such, being the wall built around the famous Sree Padmanabhaswami Temple. It is not an archaeological site for exploration and study, but an existing structure surviving from a former period. For the aforesaid reasons we hold that the Fort wall is a monument and the State Government was within its rights to issue the impugned notification under s. 3 of the State Re....... + More
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1965 (2) TMI 132
... ... ... ... ..... ces of the particular case which have to be taken into considera- tion in coming to a finding whether the two businesses are one or separate and distinct. In the present case all the material on record was duly con- sidered in arriving at the findings of fact and the well-settled principles having been kept in mind by the Tribunal in drawing the legal inference from proved facts, it is not possible to say that the conclusion arrived at that the business of cloth and cotton waste was not the same as share and jobbering busi....... + More
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1965 (2) TMI 131
... ... ... ... ..... i after the evidence of the guard that he found the seals and rivets intact when he left Mughalsarai with the train. On a careful consideration of the evidence therefore we are of opinion that a fair inference cannot be drawn from the evidence of the railway that there was misconduct by the railway or its servants at Mughalsarai during the time when the wagon was there. If the evidence of the guard is accepted, and we do accept it, there can be no doubt that the loss of the goods took place be-case of theft in the running ....... + More
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1965 (2) TMI 129
... ... ... ... ..... the decision that we are taking it is possible for the department to urge before the Tribunal when the matter goes back to it after we have answered the questions, the department may, if so advised, urge those contentions before the Tribunal and the Tribunal may consider them for what they are worth. In our opinion, therefore, questions Nos. 2 and 4 must be answered in favour of the assessee and against the department. As we have already pointed out earlier question No. 3 will be answered in the affirmative since the couns....... + More
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1965 (2) TMI 128
... ... ... ... ..... cealed. It has been found that the amount concealed is only ₹ 24,000. The penalty imposed is ₹ 62,000, nearly two and a half times the amount concealed. The quantum of penalty has not been referred to us. A view has been taken in some cases that the quantum of penalty is not a question of law but a question of fact. Section 28 only provides the utmost limit to which penalty could be imposed. The quantum of penalty is left to the discretion of the Income-tax Officers, and it has been pointed out in a decision to....... + More
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1965 (2) TMI 127
... ... ... ... ..... fore the income-tax authorities or the Tribunal. Shri Chitale supplemented the arguments of Shri Palkhivala by adding that there was a distinction between the case of Firm Bhagat Ram Mohanlal v. Commissioner of Income-tax 1956 29 ITR 521 (SC), and the present case as here there was no partnership in any coparcenary property. It seems to us unnecessary to consider this contention when the case of the assessee-firm has all along been that Sir Hukumchand and his son, Rajkumar Singh, became partners of the assessee-firm on beh....... + More
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1965 (2) TMI 126
... ... ... ... ..... n six persons should hold more than 50% of the total voting power was an additional safeguard against a very small number of persons controlling the company. The fact that the shareholding of 50% by the public was reduced to 40% in the case of a company engaged in the manufacture or processing of goods only shows that the legislature was stretching a point to foster industries and develop industrial growth in the country. The legislature was further of opinion that even if only 40% of the shares were held by the Government....... + More
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1965 (2) TMI 125
... ... ... ... ..... ocument construed by this court in Rachpal Mahraj v. Bhagwandas Daruka, MANU/SC/0046/1950 1950 1SCR548 and is covered by the decision in that case. We accordingly reject the argument addressed by the learned counsel for the respondents on this aspect of the case. 13. For the reasons expressed we hold that the view taken by the High Court must be overruled and the plaintiff must be granted a mortgage decree for the amount of ₹ 31,000 odd, as claimed in the plaint together with interest at 6 per cent per annum from the....... + More
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1965 (2) TMI 124
... ... ... ... ..... hort period after it delivered its judgment, is found to be erroneous; and the impugned notification would continue in operation without the appellant getting an opportunity to show cause why it should not continue to be in operation. We are, therefore, satisfied that the High Court should have granted the prayer made by the appellant for the issue of an appropriate writ cancelling the impugned notification. Though the impugned notification has been issued in 1956 for five years, its life gets statutorily extended, and the....... + More
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1965 (2) TMI 123
... ... ... ... ..... the case of Mahmed Husain Khan v. Radha Kishun, AIR 1944 All 15 wherein a distinction has been made between a suit and an appeal, and in that case it was held that Section 296 of the U. P. Tenancy Act applied to only suits and execution applications and not to appeals. (6.)To sum up my view is that when a suit under Section 209 is pending before the trial Court at the time when the amendment of 1962 was passed it is desirable that U. P. State be impleaded as a party to the suit under the direction of the Court, but at the ....... + More
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1965 (2) TMI 122
... ... ... ... ..... ged that the sentence which occurs in both the applications, namely that the requirements are not available at Deoria, shows that the purpose for which the iron and steel was required was for construction of a temple and dharamshala in the district of Deoria. This argument is sought to be reinforced by asserting that a District Magistrate was not empowered to recommend applications for iron required for works to be constructed outside the District, and therefore it must be held that the purpose was construction of a temple....... + More
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1965 (2) TMI 121
... ... ... ... ..... salary to the gains and profits of the partnership. The first question is accordingly answered in favour of the department and against the assessee. As regards the second question we feel that the Tribunal was not justified in its conclusion that the same need not be decided. It would have been a different matter if the allocation was not made by the Income-tax Officer as referred to in the statement of the case (page 4 of the printed papers, lines 34, 35). When once an allocation is made it is not disputed that it has bec....... + More
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1965 (2) TMI 120
... ... ... ... ..... e loss. The scheme of the Act shows that, unless the amount of depreciation has actually been allowed, the question of a balancing charge will not arise. In this view of the matter, there was only material for the finding that the sum of ₹ 5,063 and ₹ 3,797 was depreciation which was actually allowed during the assessment years 1948-49 and 1949-50, i.e., a total of ₹ 8,860 and for eight trucks that sum alone can be taken into consideration in computing the excess profit under the second proviso to section....... + More
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1965 (2) TMI 119
... ... ... ... ..... committed an offence and for whose arrest a warrant could issue, was within the jurisdiction of the Magistrate. 13. The appellant held two offices--one an executive office and the other a judicial office. He pleaded protection against the liability arising out of his action substantially on the ground that ha acted in the discharge of his duty under the direction given by his superior officer. In so pleading he was relying primarily upon his executive office. The Court of First Instance and the High Court have come to the ....... + More
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1965 (2) TMI 118
... ... ... ... ..... o s. 10 with regard to the saving of the right to the trees in favour of the jagirdars. We are accordingly of the opinion that after coming into force of the Jagirs Abolition Act respondents 1 to 11 became occupants in respect of the forest lands in the 36 villages and the only rights which they have are those of occupants under the provisions of the Bombay Land Revenue Code and such rights do not include the right to cut and remove the trees from the forest lands of the villages in question. In our opinion, the High Court....... + More
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1965 (2) TMI 117
... ... ... ... ..... ot the case where the assessee is merely earning a rental from property. He is doing something more. That is, he is carrying on the business of a paying guest establishment and the building in which this business is carried on is an integral part of the assessee's business venture. It is not necessary to further dilate on the matter in view of the decision of the Bombay High Court in Commissioner of Income- tax v. National Storage Private Ltd. 1963 48 I.T.R. 577, which has fully dealt with the matter and has laid down ....... + More
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1965 (2) TMI 116
... ... ... ... ..... ors, and though he intimated to Mr. Mehta that he desired to examine his doctors, Mr. Mehta failed to give him an opportunity to do so. That, in our opinion, introduces a fatal infirmity in the whole enquiry which means that the respondent has not been given a reasonable opportunity to defend himself within the meaning of Art. 311(2). On that view of the matter, it is unnecessary to consider whether the High Court was right in its other conclusions that the second notice served by the appellant on the respondent was defect....... + More
