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1970 (4) TMI 169
... ... ... ... ..... is a known fact that the shows run full to the capacity only on the first days of the start of exhibition of a good and popular picture and that too only in the evening shows. The matinee and the night shows full (sic). As the picture gets older, the sale decreases. Towards the end, the number of persons to witness the picture thin down considerably and the amount of tax falls even below Rs. 50. Taking these points into consideration I feel that the business done by this Cinema in the assessment period was such as to give ....... + More
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1970 (4) TMI 168
... ... ... ... ..... ain rights on him. Mere identity of some of the issues in the two suits does not bring about an identity of the subject matter in the two suits. As observed in Rakhma Bai v. Mahadeo Narayan, I.L.R. 42 Bom. 1155 the expression subject matter in Order 23, Rule 1, CPC means the series of acts or transactions alleged to exist giving rise to the relief claimed. In other words subject matter means the bundle of facts which have to be proved in order to entitle the plaintiff to the relief claimed by him. We accept as correct the ....... + More
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1970 (4) TMI 167
... ... ... ... ..... ons for the grant of permits on new routes or additional bus on existing routes, and it could therefore be held in those case that, there was a valid order under Section 47(3) of the Act. 66. The parties in all the appeals will bear their own costs because of the special features in these cases. First, no appeal was preferred against any order under Section 47(3) of the Act. Secondly, the point was canvassed before the State Transport Appellate Tribunal without specific ground in that behalf. Thirdly, all parties competed ....... + More
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1970 (4) TMI 166
... ... ... ... ..... ed by the Government Pleader that the authority prescribed under Sections 6(2) and 7(2) can assess the tax payable under Section 5. In view of the definition of prescribed authority by Section 3(7) of the Act, it is not possible to accept the same. The appeal provided for by Section 9 is only against the orders of the prescribed authority under Sub-section (2) of Section 6 or Sub-section (3) of Section 7. There is no authority at all contemplated for a decision of the matters under Section 5(2) or for any of the other matt....... + More
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1970 (4) TMI 165
... ... ... ... ..... s formulated the circumstances under which the jurisdiction of the civil court can be invoked in the matter of a levy of tax. Therein this Court has laid down that where the statute gives a finality to the orders of the special tribunals, the civil courts' jurisdiction must be held to be excluded, if there is adequate remedy to do what the civil court would normally do in a suit. It is further laid down in that case that questions of the correctness of the assessment apart from its Constitutionality are for the decisio....... + More
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1970 (4) TMI 164
... ... ... ... ..... ases, as many writ petitions have to be filed as the number of petitioners. Piling of a single writ petition by several persons or by a petitioner against several respondents, in the circumstances stated above, is only a practical rule of convenience. We, therefore, hold that the above single writ petitions are maintainable, in law. There is no legal flaw in those petitions which necessitates their rejection in limine. 26. Since the above writ petitions do come within principles stated above we do not find any necessity to....... + More
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1970 (4) TMI 163
... ... ... ... ..... law or aimed at advancing public welfare. Clauses 4 and 6 of the proviso result in the imposition of higher duty on factories similarly placed and authorize the executive to treat them differently and thus deny the equal protection of laws guaranteed under Art. 14 of the Constitution. They must therefore be struck down as void. 11. It may not be out of place to mention that this hostile discrimination was done away with subsequently by Notification No. 1315 dated 8-6-1967. 12. The imposition and collection of the duty unde....... + More
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1970 (4) TMI 162
... ... ... ... ..... on 5; if on the other hand a notice has been issued under Section 9(1), damage has also to be paid in accordance with the provisions of Section 48(2) and (3). But these observations do not assist the case of the appellants. It is clearly implicit in the observations that after possession has been taken pursuant to a notification under Section 17(1) the land is vested in the Government, and the notification cannot be cancelled under Section 21 of the General Clauses Act, nor can the notification be withdrawn in exercise of ....... + More
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1970 (4) TMI 161
... ... ... ... ..... the Registrar and the Joint Registrar and we do not find any such infirmities in them which would justify interference by the High Court under Article 226 of the Constitution. The High Court could not act as an appellate Court and reappraise and re-examine the relevant facts and circumstances which led to the making of the orders of supersession as if the matter before it had been brought by way of appeal. The limits of the jurisdiction of the High Court under Article 226 when a writ in the nature of certiorari is to be is....... + More
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1970 (4) TMI 160
... ... ... ... ..... roved to have been the owner of the suit properties on the day the Jagir Abolition Act came into force, he is entitled to the compensation provided in that Act. Therefore the plaintiff is interested in establishing that on the date Jagir Abolition Act came into force, he was the full owner of the suit properties. The facts of this case fall within the rule laid down by this Court in Himatrao v. Jaikishandas and Ors. ( 1963 3 S.C.R, 815). On the facts of this case the interests of justice would have been better served if th....... + More
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1970 (4) TMI 159
... ... ... ... ..... o permit the transfer, and recommended the transfer to the Transport Commissioner. The recommendation being, for reasons already stated, invalid, the order of the Transport Authority that he had no objection to permit the transfer must in our judgment amount to sanction of the transfer. That order was made during the lifetime of Sabulal and the transfer became effective in favour of the Roadways. 10. On its plain terms Rule 199-A of the Madras Motor Vehicles Rules, 1940, has no application after the transfer is Sanctioned........ + More
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1970 (4) TMI 158
... ... ... ... ..... er of Income-tax 1965 56 I.T.R. 52, 59-60 ; 1965 1 S. C. R. 770 (S. C.) this court observed Whether a particular expenditure is revenue expenditure incurred for the purpose of business must be determined on a consideration of all the facts and circumstances, and by the application of principles of commercial trading. The question must be viewed in the larger context of business necessity or expediency. If the outgoing or expenditure is so related to the carrying on or conduct of the business, that it may be regarded as an ....... + More
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1970 (4) TMI 157
... ... ... ... ..... ted by filing a memorandum of appeal. The filing of memorandum of appeal therefore brings an appeal into existence; if the memorandum is deficient in court-fees, it may be rejected and if rejected, the appeal comes to an end. But if it is not rejected and time is given to the appellant to make up the deficiency and this opportunity is availed of, s. 149 of the Code expressly provides that the document is to have validity with retrospective effect as if the deficiency had been made good in the first instance. By reason of t....... + More
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1970 (4) TMI 156
... ... ... ... ..... s not require the State Government to pass a reasoned order is wholly irrelevant. The nature of the proceeding requires that State Government must give adequate reasons which disclose that an attempt was made to reach a conclusion according to law and just. Counsel appearing on behalf of the State has not attempted to support the reasons given by the High Court. He merely contended that there are in the files of the Government, orders passed by the District Magistrate and also of the State Government which gave reasons in ....... + More
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1970 (4) TMI 155
... ... ... ... ..... e time when he passed the order. The Supereme Court held that the wrong conclusion, if any, arrived at by the Commissioner in his earlier order was because the points were not raised and considered and they could not be said to be errors apparent on the face of the record arising or occurring from an accidental slip or omission. Under Section 22 of the U. P. Sales Tax Act an error should be apparent on the face of the record and need not arise or occur from accidental slip or omission. In such a situation this dictum of th....... + More
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1970 (4) TMI 154
... ... ... ... ..... s in proportion to the amount of the net rent receivable by each of them and thereupon the owner's share of the consolidated rate shall be paid by such owners accordingly. Explanation.- But under the Act the quantum of the consolidated rate depends upon the annual value of land or building on the gross rent for which the land or building might reasonably be expected to let, and not the gross rent at which the subordinate interest of a tenant may be expected to sublet. In determining the assessment of annual value, the ....... + More
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1970 (4) TMI 153
... ... ... ... ..... ot open to the Legislature to say that a judgment of a court properly constituted and rendered in exercise of its powers in a matter brought before it shall be deemed to be ineffective and the interpretation of the law shall be otherwise than as declared by the Court. We are clearly of, the opinion that sub-s. (3) of s. 152A introduced by the Ordinance is repugnant to our Constitution. That apart, the said provision authorities the Corporation to retain the ,amounts illegally collected and treat them as loans. That ,is an ....... + More
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1970 (4) TMI 152
... ... ... ... ..... pened on the basis which is wholly ultra vires the taxing statute. The excise authorities seek to include in wholesale cash price a packing charge which is wholly extraneous. Such an ultra vires order can surely be quashed by this court even when any alternative remedy exists. In view of the aforesaid settled legal position, therefore, there is no substance whatever in the preliminary objection raised by Mr. Vakil. 6. The second contention raised by Mr. Sorabji must succeed and it is, therefore, not necessary to go into th....... + More
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1970 (4) TMI 151
... ... ... ... ..... nd (4) in other matters as may be directed by the committee. It is thus seen from the Act and the Rules that while the occupier of a factory is obliged to maintain a canteen and serve food and drink on a non-profit basis, there is a large amount of discretion in all other matters such as the choice of food and drink to be served, the prices at which they may be served, the time when they may be served, etc. In these matters, the voice of the managing committee, half the members of which are the occupier s own nominees, is ....... + More
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1970 (4) TMI 150
... ... ... ... ..... us stones was subsequently taxed at a higher rate does not mean that jewellery was not covered by the term ornaments as used in the earlier notification. All that the State Government has done by the subsequent notification is to subject more costly ornaments at a higher rate leaving the cheaper quality of ornaments taxable at a lower rate as before. We do not find it possible to accept the contention that jewellery studded with pearls and precious stones was an unspecified item not covered by the term ornaments. We accord....... + More
