-
1966 (2) TMI 103
... ... ... ... ..... roceeding or (ii) intentionally fabricate false evidence for the purpose of being used in any stage of the judicial proceeding. The first refers to an offence under Section 191/193 and the second to that under Section 192/193 of the Indian Penal Code. In respect of such offences when committed by a witness, action under Section 479-A alone can be taken. The appellant were witnesses in the inquiry in the High Court and they had fabricated false evidence. If any prosecution was to be started against them the High Court ought....... + More
-
1966 (2) TMI 102
... ... ... ... ..... , Indian Penal Code is upheld and the sentence of death imposed on the accused by the trial Court is confirmed. The conviction and sentence of the accused under section 379, Indian Penal Code is also confirmed. (94) In conclusion, we would like to place on record our appreciation for the valuable service rendered by Mr. Rane, the learned Assistant Government Pleader, for the State, in unravelling the intricacies of this case. He has devoted considerable industry to the task. The case has lasted for twenty-two working days ....... + More
-
1966 (2) TMI 101
... ... ... ... ..... itable loss. The cancellation was done at a time when no one could say with any degree of certainty that the houses were in such danger that the loss had commenced or became inevitable. There is no evidence to establish this. This case, therefore, falls within the rule of the Sun Fire Office (1889) 14 A.C. 98 and the Hartford Fire Insurance Co. A.I.R. 1956 S.C. 1288 cases. The assurers were, therefore, within their rights under condition 10 of the policy to cancel it. As the policy was not ready they were justified in exec....... + More
-
1966 (2) TMI 100
... ... ... ... ..... nd to answer the question and the proceedings cannot be stopped simply because of the death or absence of one of the parties interested before it. In the case of the death of such a person an application for substitution is not necessarily of the nature as understood under the Code of Civil Procedure. The principle is that in such a case the court requires the presence of all parties interested as a matter of convenience and, where any such party dies, the court can direct the Registrar to bring before it the legal represe....... + More
-
1966 (2) TMI 99
... ... ... ... ..... ilar point was raised before the High Court and although the High Court found some substance in the point it chose to so into the merits of the case and not dismiss the application on this ground. It must be remembered that the application was also under art. 227 of the Constitution, and although ordinarily art. 227 should be used sparingly, on the facts of this case we are satisfied that the High Court was right in not throwing out the application on this ground. 13. In the result the appeal succeeds. We set aside the ord....... + More
-
1966 (2) TMI 98
... ... ... ... ..... n, well-founded. The bad debts, which could have been taken into account at the time of the deed of assignment, were the debts which had then become bad and could not be debts which would in subsequent years become bad. At any rate, the contention raised again is one of fact and had not been raised at the proper stage. The department, therefore, is not entitled to raise it at this stage. The only contention, which was raised before the Tribunal, was that the outstandings purchased by the assessee were not stock-in-trade in....... + More
-
1966 (2) TMI 97
... ... ... ... ..... sider whether the immunity was continued by Article 2 of the Merger Agreement. T need not, therefore, enter upon the question whether the provisions of Article 363 of the Constitution prohibit the Court from considering the provisions of the Merger Agreement. 48. As, in my judgment, the assessee tails in his claim that as Ruler of the State of Rampur he enjoyed international personality before the State merged into the Dominion of India and was immune under international law from taxation under the Indian Income-tax Act, T....... + More
-
1966 (2) TMI 96
... ... ... ... ..... y emphasized that to make out a case of denial of the equal protection of the laws under Article 14 of the Constitution, a plea of differential treatment is by itself not sufficient. An applicant pleading that Article 14 has been violated must make out that not only he had been treated differently from other but he has been so treated from persons similarly circumstanced without any reasonable basis, and such differential treatment is unjustifiably made--See Ramchand Jagdish Chand v. Union of India, 1962 3SCR72 . It is man....... + More
-
1966 (2) TMI 95
... ... ... ... ..... ies. I agree with Mr. Bhabra's contention that the arbitration clause is unenforceable and that there is no valid arbitration agreement between the parties. If there be no valid arbitration agreement between the parties there can be no question of filing the same in Court under Section 20 of the Arbitration Act. 21. Having regard to my conclusion that there is no valid arbitration agreement between the parties, I do not consider it necessary to deal with the other point argued by Mr. Bhabra as to the maintainability of....... + More
-
1966 (2) TMI 94
... ... ... ... ..... r importation. In fact, it is a precondition. 26. For the reasons aforesaid I am of the opinion that the second point raised has not been substantiated. In other words, in my opinion, the Imports and Exports (Control) Act 1947 read with the Imports (Control) Order, 1955 and the schedule thereto, have laid down that the importation of horses into India could only be done subject to the obtaining of a valid licence or a customs clearance permit. This is a prohibition with a condition and where the condition has not been fulf....... + More
-
1966 (2) TMI 93
... ... ... ... ..... iff. 21. Now coming to C Schedule lands, the position is simple. It was concurrently held by the courts below that the C Schedule property was not the subject-matter of the lease. The title to the property, therefore, clearly vested in the plaintiff. It is also found by the lower courts that the said property is a waste land in regard to which there can be no effective enjoyment. The High Court, therefore, rightly drew the presumption that possession followed title. 22. In this view the question of limitation raised by the....... + More
-
1966 (2) TMI 92
... ... ... ... ..... urb the public peace. When the prosecution witnesses have deposed that A-3 played specific part in the attack and when the learned Magistrate found P.Ws. 2 and 3 to be reliable and accepted their evidence, the ground given by the learned Magistrate for acquittal that she was probably a passive witness is not convincing. The reasoning given for the acquittal of A-2, A-3 and A-4 by the learned Magistrate is not sound. The view taken by the learned Sessions Judge that there was no illegality, impropriety or anything wrong in ....... + More
-
1966 (2) TMI 91
... ... ... ... ..... worked on it. From the facts stated by us above, it is abundantly clear that nowhere in clear terms it has appeared on the record that the sale transaction has resulted in the assessee obtaining a price for the building, plant and machinery in excess of its written down value. It might be that that fact could have been ascertained by correlating the various documents on record, working on them, making arithmetical calculations and thus ascertaining the resultant position. The mere failure on the part of the Income-tax Offi....... + More
-
1966 (2) TMI 90
... ... ... ... ..... ewed the evidence over again. The courts in effect held that the said presumption was rebutted by the oral and documentary evidence adduced by the respondents. We are not, therefore, justified in an appeal under Art. 136 of the Constitution to permit the appellant to canvass the correctness of the said concurrent findings of fact. 16. The last argument raises a question of limitation. If, as we have held, the suit is outside the scope of the Act, the question of limitation turns upon the provisions of the Indian Limitation....... + More
-
1966 (2) TMI 89
... ... ... ... ..... n a civil case does not convert it into a criminal case, and the ordinary rules applicable to civil cases apply. The learned counsel has not been able to cite any other authority to show that there is any such well- settled proposition, as stated by Meredith, J. Coming to the next contention, the fact whether the plaintiff was a party to the intention of Govindram to bribe him has to be judged like any-other fact on the balance of probability. We are not satisfied that the Full Bench has misdirected itself in any manner in....... + More
-
1966 (2) TMI 88
... ... ... ... ..... e case has pointed out, and in our opinion rightly, that the question as framed assumes a fact, namely, that the machinery has been purchased by the assessee from the L.R.E. Works. That mistake must have crept in through inadvertence. However, it is not necessary for the purpose of this reference to amend the question and proceed to consider it. It has been stated at the Bar by counsel for the parties that, in view of our answer to the first question, this question should be left to the Tribunal to decide on the material b....... + More
-
1966 (2) TMI 87
... ... ... ... ..... rd and the second defendants together. It has not been proved to have been even impliedly authorised by the owner or to come within any of the extensions of the doctrine of scope of employment which we have noticed above. The High Court would probably not have passed a decree against the owner if it had not been persuaded to hold the three pieces of evidence to be admissible and relevant. In the absence of that evidence the acts of the second and the third defendants viewed separately or collectively were not within the sc....... + More
-
1966 (2) TMI 86
... ... ... ... ..... onnection between the expenditure incurred in connection with the appeal filed by the assessee- company and the conduct of its business. The only purpose and object of that appeal was to maintain the correctness of the ruling given by the president and perhaps to maintain his prestige and dignity. In our opinion, therefore, the assessee-company will be only entitled to the expenses incurred by it by way of costs of the trial court in respect of the suit. It will, however, not be entitled to any part of the expenses which i....... + More
-
1966 (2) TMI 85
... ... ... ... ..... xed separately, then in many cases, the incidence of taxation is likely to be affected. The total tax payable by that assessee is likely to be lesser than that prescribed by law. There is no authority for such a procedure either under the Indian Income-tax Act or under the Mysore Income-tax Act. 7. The words such income in clause 5 of the Order, in our judgment, means the entire income of the assessee relating to the assessment year already brought to tax under the Mysore Act. 8. For the reasons mentioned above, our answer....... + More
-
1966 (2) TMI 84
... ... ... ... ..... t based on these provisions in s. 16 and s. 17 can have no effect on the interpretation of ss. 4, 5-A and 6 for reasons which we have given when dealing with ss. 17(1) and 17(4). We are therefore of opinion that the High Court was right in holding that there can be no successive notifications under S. 6 with respect to land in a locality specified in one notification under S. 4(1). As it is not in dispute in this case that there have been a number of notifications under s. 6 with respect to this village based on the notifi....... + More