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1971 (4) TMI 108
... ... ... ... ..... ed that, in default of payment of the fine, the accused should undergo rigorous imprisonment for four months. It has been pointed to me that the complainant Ghaswalla has, in fact, not suffered the loss of a single rupee, and it has been contended that the offence is, therefore, a technical one. It was stated to me that the complainant Ghaswalla has agreed to treat the amount of ₹ 4000/- paid by him as transferred to the credit of the Society which has already been formed in respect of the building in question, and t....... + More
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1971 (4) TMI 107
... ... ... ... ..... e made a dying declaration or not was an important question for decision. The trial Court accepted the prosecution evidence that the deceased was in a position to give the dying declaration and in fact he gave the dying declaration produced into Court. That finding was challenged before the High Court. But the High Court summarily dismissed the appeal. This is unfortunate There are arguable questions in this case and it was wrong on the part of the High Court to have denied the appellant the opportunity to have his case co....... + More
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1971 (4) TMI 106
... ... ... ... ..... ind of contracts which the Corporation can make with its servants or the grounds on which it can terminate them. That being so, and the Corporation haying undoubtedly the power to dismiss its employees, the dismissal of the respondent was with jurisdiction, and although it was wrongful in the sense of its being in breach of the terms and conditions which governed the relationship between the Corporation and the respondent, it did subsist. The present case, therefore, did not fall under any of the three well recognized exce....... + More
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1971 (4) TMI 105
... ... ... ... ..... se orders passed by the Tahsildar. It is only his tenant Gulam Mohideen Pillai, the second respondent in the eviction proceedings, who preferred an appeal. In fact, the first plaintiff who was the first respondent in the eviction proceedings on receiving notice of the appeal filed a petition questioning the competency of the appeal preferred by the tenant. But Section 19 of the Act makes provision for an appeal within one year from the date on which the cause of action arose. It could not be said that the first plaintiff d....... + More
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1971 (4) TMI 104
... ... ... ... ..... on over it which is necessary and needed for purpose of carrying on his own business; and (b) a landlord on getting a rented land vacated, is entitled to occupy and use the same for any business of his and is not bound to use the rented land for the same business as was being carried on by the tenant or for the same business for which the rented land was given on rent to the tenant. 36. It is apparent from the findings recorded above that the society has satisfied all the requirements of Section 13(3)(a)(ii) and is, theref....... + More
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1971 (4) TMI 103
... ... ... ... ..... s are made absolute. The orders of ad interim injunction made by the Revenue Officer on September 29, 1970, in pre-emption case No. 92/70 and on November 10, 1970, in pre-emption case No. 97/70 are set aside and the ad interim injunctions are vacated. Since we find that the ad interim injunction was without jurisdiction, the subsequent orders made by the Revenue Officer directing the petitioners to show cause why action should not be taken against them under Order 39, Rule 2 (3) of the Code of Civil Procedure and appointin....... + More
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1971 (4) TMI 102
... ... ... ... ..... re, therefore, unable to accept this contention on, the present., record. The general approach of the High Court to the problem raised in this case seems.to us to be, broadly speaking, correct; so is its final conclusion. ,The only observation of the-High 'Court which required consideration is that the sub-section in question contemplates the required number of per-. sons to work in the establishment continuously for one year. On this point we have clarified the legal position. As the High Court has dismissed the writ ....... + More
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1971 (4) TMI 101
... ... ... ... ..... ther persons after the defendants had already committed the breach of the original contract by refusing to deliver the diamond to the plaintiff. On the case pleaded in the plaint, it cannot be held that the pronote was intended to constitute the contract, or that the original contract of loan merged in or was extinguished by the promissory note. In these circumstances, the original contract of loan could be proved apart from the promissory note and the Court below clearly erred in not permitting the plaintiff to prove the ....... + More
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1971 (4) TMI 100
... ... ... ... ..... 377; 7146-1-9 as the principal amount of the dealings, he will be entitled to a decree only for that amount. 10. The plaintiff had also claimed interest on the amount found due for the period prior to the suit. The plaintiff had not proved any agreement between the defendant and the plaintiff for charging interest. He has also not shown as to how the plaintiff would be entitled to interest prior to the suit. We, accordingly disallow the claim for interest prior to the suit. But the plaintiff will be entitled to interest at....... + More
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1971 (4) TMI 99
... ... ... ... ..... correlated to the services rendered. As it has been determined by us that the demand by the Market Committee could be made lawfully only in respect of a fee the validity and legality of that levy will now have to be determined by the High Court. The distinction between a fee and a tax is wel known and there are a series of decisions of this Court on what is a fee and what are the tests which distinguish it from a tax. See Delhi Cloth General Mills Co. Ltd. v. Chief Commissioner, Delhi, Others ( 1970 2 S. C. R. 348.). The H....... + More
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1971 (4) TMI 98
... ... ... ... ..... of Seth Harakchand Surajmal This document was relied on for the same purpose that a sum of ₹ 251245/-was mentioned by Harakchand Surajmal as due by the plaintiff these to Harakchand Surajmal. This is an inaccurate statement. The transaction was not with that firm but a different firm. It may be that Harakchand and Surajmal were partners of the plaintiff firm. That would not make the document admissible. These documents Ex. A-41, A-42 were not shown to defendant No. 1 at the time of giving oral evidence. They were not....... + More
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1971 (4) TMI 97
... ... ... ... ..... consideration to be kept in the forefront that the 1952 Act was amended to confer benefit on judgment debtors of the type of the respondents. This is a special legislation conferring rights and reliefs within a specially created jurisdiction. The decree is treated like a decree of the Civil Court. The execution of the decree is not within the province of the provisions of the Code of Civil Procedure. There are special Acts for execution of decrees of the type in the present appeal. The Special Courts have been given power ....... + More
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1971 (4) TMI 96
... ... ... ... ..... nee could not be extinguished by the seizure of the goods in its possession inasmuch as the pledge of the goods was not meant to replace the liability under the cash credit agreement. It was intended to give the plaintiff a primary right to sell the goods in satisfaction of the liability of the pawnor. The Cane Commissioner who was an unsecured creditor could not have any higher rights than the pawnor and was entitled only to the surplus money after satisfaction of the plaintiff s dues. Defendants 3 to 5 did not file any a....... + More
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1971 (4) TMI 95
... ... ... ... ..... on whether income-tax to be taken into account in calculation should be worked out after taking into account the bonus payable under the Act or without having regard to it. Consequently, there is no reason for us to differ from the view expressed by this Court in Metal Box case( 1969 1 S.C.R. 750.). This ground of challenge also, therefore, fails. As a result, we hold that the Tribunal was right in accepting the calculations made by the Company, except in respect of the interest paid on advances made by the Head Office to ....... + More
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1971 (4) TMI 94
... ... ... ... ..... roceedings showed that the Disciplinary Authority had made up its mind to dismiss the appellant. The Judicial Commissioner held that on the facts it could not be said that the Disciplinary Authority was prejudiced against the appellant. But it seems to us that on the material on record a suspicion does arise, that the Collector was determined to get some Inquiry Officer to report against the appellant. In the result we hold that no proper inquiry has been conducted in the case and, therefore, there has been a breach of art....... + More
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1971 (4) TMI 93
Whether the levy made under the impugned rule [Rule III of the Rules framed under Section 90 of the Bihar and Orissa Excise Act, 1915] is a fee? Whether the fee levied is, within the permissible limit? Held that:- It is clear that before any levy can be upheld as a fee, it must be shown that the, levy has reasonable correlationship with the services rendered by the Government. In other words the levy must be proved to be, a quid pro quo for the services rendered. But in these matters it will be impossible to have an exact correlationship.The c....... + More
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1971 (4) TMI 92
... ... ... ... ..... atements are borne out from the records. The objection, therefore, that no notice of assessment was served on the petitioner is factually incorrect. This takes me to the last contention. The learned counsel referred to item 34 of the Second Schedule issued under section 6 of the Act specifying the tax-free goods. This item reads electrical energy . It was contended that electric fans were excluded under this item. Electric fans are certainly not electrical energy . They work with electrical energy but are not electrical en....... + More
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1971 (4) TMI 91
... ... ... ... ..... ugh a process of parching. Likewise, rice in all its forms is included in the term cereal and in common parlance, corn, rice or grain in parched form are referred to as cereals . In view of the above, we are of the view that parched rice, gram or dal continue to remain cereals within the meaning of those terms as used in item No. 1 of the Second Schedule to the Act and are thus exempt from the levy of tax under the Act except when sold in sealed containers. It is nobdy s case that the assessee sells anything in sealed cont....... + More
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1971 (4) TMI 90
... ... ... ... ..... fected in principle although tenders of Id. per bottle would possibly in this case have to accompany each demand. In Beecham Fords Ltd. v. North Supplies (Edmonston) Ltd. 1959 2 A.E.R. 336., it was held that on a sale of bottled Lucozade, the bottle was not sold and the charge for the bottle was in the nature of a deposit. In our view, the deposit was taken as security to compensate the assessee for loss of bottles and not as the price of bottles. Our discussion with respect to liquor bottles will also determine the nature....... + More
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1971 (4) TMI 89
... ... ... ... ..... by way of appeal and revision were open to the petitioner but were not availed. It is well-settled in view of M/s. Shiv Ratan G. Mohatta s case 1965 16 S.T.C. 599 (S.C.). that it is not the function of the High Court in a tax matter to proceed to find facts. For all these reasons we are unable to accede to this contention as well. Lastly, learned counsel had raised the point that the levy of Central sales tax on hessian used for the purpose of packing the cotton bales was without the authority of law. However, in the cours....... + More