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1968 (7) TMI 90
... ... ... ... ..... the Crown to treat that as a finding of fact with which I ought not to interfere. The relevant finding of fact is, I suppose, contained in the words we are unable to find . . . that the . . . surrender of the royalty agreement represented anything other than the best method of exploiting the former Borneo and Brunei concessions of the appellant. If that is intended to be a finding that the royalty agreement had at no time become convert- ed into a fixed asset, it is far from happily expressed. But in any case such a findin....... + More
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1968 (7) TMI 89
... ... ... ... ..... s of the House present and voting, consideration of the business shall be completed within the time specified in the motion as so adopted and for that purpose, the Rules of Procedure and Conduct of Business (including the standing orders, if any) relating to that House shall have effect subject to the modifications thereof, if any, specified in the motion, and any such motion may be moved without giving any prior notice thereof and shall, unless the majority of the members of the House present and voting determine otherwis....... + More
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1968 (7) TMI 88
... ... ... ... ..... he village. The distance may be at best 300 feet or so as averred by the Land Acquisition Officer himself. We can also take into account that nearby the land under acquisition as many as four transactions had taken place whereby some persons of the village had purchased some small plots from the claimant himself, just before the land came to be acquired. The development can, therefore, be said to be on that side and that it cannot therefore, be said to be a case where no demand could be made to respect of any such land und....... + More
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1968 (7) TMI 87
... ... ... ... ..... irm and notices were being given in the name of that partnership firm. It cannot therefore be said, on a comparison of the notices in this case with the plaint that there is identity of the person who issued the notice with the person who brought the suit. Further in that case the defendant challenged the validity of the notice right from the beginning. 12. In the present case the Union of India could not have been left with the impression that the notice had been issued on behalf of a partnership firm. There are clear ind....... + More
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1968 (7) TMI 86
... ... ... ... ..... make or change the law, although it might correct previous erroneous views of the law, a review on the basis of a subsequent binding authority would not be a review of a decree which, when it was made, was rightly made, on the ground of the happening of a subsequent event so as to bring it within the rule laid down by the Privy Council in Kotagiri Venkata Subbamma Rao v, Vellanki Venktarama Rao ILR. 24 Madras and accepted by the Supreme Court in A C. Estates v. Serajuddin Co. AIR 1966 SC. 935. It is needless to point out t....... + More
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1968 (7) TMI 85
... ... ... ... ..... r determined by, any settlement officer or court and, therefore, the bar of s. 1 1 cannot apply to the present suit. That being the position, we do not see any merit in the contention raised by counsel on the basis of S. II. For the reasons aforesaid, the High Court was in error in interfering with and setting aside the decree passed by the trial court and confirmed by the District Court. The District court was also right in holding that in view of the appellants being entitled to Sch. B properties, they were not entitled ....... + More
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1968 (7) TMI 84
... ... ... ... ..... ount of the process of registration not having been completed would, in our view, be sufficient compliance of the directory prescription so long as it furnishes information necessary for the Collector to proceed with the application. The fact that a copy of the registered deed was not furnished along with the application was, therefore, not fatal to the application nor did such omission deprive the Collector of his jurisdiction to entertain.. it nor did it vitiate the proceedings before him or the order thereon made by him....... + More
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1968 (7) TMI 83
... ... ... ... ..... the law of contempt do duty for other measures and is not to be encouraged. In this case, no doubt there was some avoidable delay but as pointed out above it was the result of our system of transmission of orders of superior courts which must pass through several hands and not the product of design or defiance of the superior courts. In these circumstances, it cannot be said that there was contempt of the authority of the High Court or of the Sessions Judge and the several appellants could not be convicted or punished. In ....... + More
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1968 (7) TMI 82
... ... ... ... ..... bering this judgment if we record the incidents which relate to the election agent, except to say that the election agent Somani made similar speeches and the fact has been well established by reliable evidence. We are accordingly satisfied that the returned candidate was guilty of corrupt practice and the High Court was right in holding that the election of the returned candidate should be avoided. We may point out that ,there was a further statement that the congress candidate Manjula Bai ate beef. Manjula Bai did not ap....... + More
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1968 (7) TMI 81
... ... ... ... ..... warded by the Land Acquisition Officer having been substantially enhanced by 0those courts, they were bound to award his clients costs to the extent of their success. Costs are essentially in the discretion of the courts. Both the trial court as well as the High Court have given good reasons in support of their order as to costs. The claim made by the appellants was a highly exaggerated one. The bulk of the evidence adduced by them was found to be unacceptable. Under those circumstances, the courts thought that the appella....... + More
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1968 (7) TMI 80
... ... ... ... ..... putes Act or other corresponding Acts. Considering the history of the legislation, the background and the circumstances in which the Act was enacted, the object of the Act and its scheme, it is not possible to accept the construction suggested on behalf of the respondents that the Act is not an exhaustive Act dealing comprehensively with the subject-matter of bonus in all its aspects or that Parliament still left it open to those to whom the Act does not apply by reason of its provisions either as to exclusion or exemption....... + More
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1968 (7) TMI 79
... ... ... ... ..... bad an opportunity of making his defence. That being so, we think the High Court was not justified in interfering with the order passed against the respondent. There seems to be an erroneous impression in certain quar- ters evidently influenced by the provisions in Art. 31 1 of the Constitution particularly as they stood before the amendment of that article that every disciplinary proceeding must consist of two inquiries, one before issuing the show cause notice to be followed by another inquiry thereafter. Such is not the....... + More
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1968 (7) TMI 78
Whether ss. 3 and 4 are in conflict with cl. 12 of the Schedule of the Electricity Act ? Held that:- We see no conflict between cl. 12 of the Schedule in the Electricity Act and ss. 3 and 4 of the Bombay Act. Clause 12 prescribes a procedure for settling the price of electricity supplied by the licensee for street lighting. It merely lays down the machinery for settling the price if there is dispute between the contracting parties. That clause does not fix the price to be paid or even the maximum price payable. We fail to see how that clause t....... + More
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1968 (7) TMI 77
... ... ... ... ..... ion, we do not think that the facts stated in the order of the Board justify the assumption that the assessee is a del credere agent vis-a-vis the transactions in question. We would, therefore, reframe the question in the following manner Whether, on the facts and in the circumstances of the case, the assessee is liable for sales tax on sales of sugar despatched from Lohat and Sakri factories outside the State of Bihar during the period in question, even though in respect of those despatches the sugar company itself had sh....... + More
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1968 (7) TMI 76
... ... ... ... ..... knowledge of the mistake of law only after the decision of this court in State of Andhra Pradesh v. Oruganti Venkateswarlu and Bros.(1) on 31st March, 1967. The question whether paddy had been subjected to tax or not and rice was shelled out of such paddy will be a matter in controversy between the department and the assessee, and until that is decided, which can only be done by the hierarchy of tribunals under the Act, it cannot be said that the tax levied was levied under a mistake of law, entitling the petitioners to a ....... + More
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1968 (7) TMI 75
... ... ... ... ..... es Tax Act in the year 1964 and it provides that interest at the rate of 18 per cent. shall be charged from a defaulter if the tax remains unpaid after the expiry of the time mentioned in the notice of assessment and demand or the commencement of the U.P. Bikri-Kar (Dwitiya Sanshodhan) Adhiniyam whichever is later. Obviously it is only a defaulter who is liable to pay interest and a person cannot be held to be a defaulter unless a notice of demand for the payment of the sales tax is first served upon him and he commits a d....... + More
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1968 (7) TMI 74
... ... ... ... ..... en the property of the Railway there would have been no occasion for providing for payment to the petitioner in respect of the surplus taken over by the Railway. There would also have been no necessity for adding the further condition that if the material was not removed by the petitioner within two months from the date of service of a requisition by the Railway the petitioner would forfeit all right, claim and interest in the same. We are not satisfied that the finding of the Judge (Revisions) Sales Tax is erroneous in la....... + More
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1968 (7) TMI 73
... ... ... ... ..... of Mr. Mody. In each case, the Tribunal has added a certain percentage of the detected sales in order to arrive at its estimate of total suppressed sales in each year of assessment and it cannot be said that there is no reasonable nexus whatsoever between the estimated suppressed sales and the detected suppressed sales. Under these circumstances, this decision of the Supreme Court in C. Velukutty s case(2) cannot help the assessee. In the light of the above discussion, we hold that the Tribunal was right in the view that i....... + More
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1968 (7) TMI 72
... ... ... ... ..... bed forms after the passing of the assessment order in question. 17.. Lastly, it was submitted by Mr. Tarkeshwar Prasad, learned counsel for the assessee, that in any view of the matter in regard to the sales of rupees ten lacs, in respect of which the declarations and the certificates had been filed before the Deputy Commissioner, the Board ought to have directed him to accept them, or the assessing authority to accept them, and make a fresh assessment. We are not prepared to accept this argument because according to the ....... + More
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1968 (7) TMI 71
... ... ... ... ..... er in the other State and the purchaser was advised about it with the stipulation that the latter should pay the lorry freight and clear the goods, it is obvious that the movement is under the contract for transport of the goods from one State to the other. The fact that orders are collected outside the State, invoices are prepared there and collection also is made there, can make no difference to the position that under the contract of sale, though entered into with the Mysore depot, the goods moved from one State to the ....... + More
