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1975 (1) TMI 102
... ... ... ... ..... tions, which a court has to take into account in deciding whether bail should be granted in a non-bailable offence, is the nature of the offence and if the offence is of a kind in which bail should not be granted considering its seriousness, the court should refuse bail even though it has a very wide powers under Section 498 of the Code of Criminal Procedure. 10. Bearing in mind the above noted illuminating observations and taking into consideration the seriousness of the offences with which Bhagwan Singh respondent is cha....... + More
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1975 (1) TMI 101
... ... ... ... ..... ion order is not a cloak to avoid the irksome procedure of a trial in Court. There are two social implications of dropping prosecutions and resorting to substitutive detentions which deserve to be remembered. Where a grievous crime against the community has been committed, the culprit must be subjected to condign punishment so that the penal law may strike a stem blow where it should. Detention is a softer treatment than stringent sentence and there is no reason why a dangeral should get away with it by enjoying an unfree ....... + More
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1975 (1) TMI 100
... ... ... ... ..... s claim would be a matter for the Tribunal to adjudicate upon. The question as to what would be the effect of the different Firmans on the rights of the appellant relates to the merits of his claim and the same can be gone into only in the proceedings before the Tribunal and not in writ proceedings before the High Court nor in appeal in this Court against the judgment of the High Court dismissing the writ petition. 41. So far as the other two appeals are concerned, they relate to properties about which notification has bee....... + More
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1975 (1) TMI 99
... ... ... ... ..... had passed the detention order had clearly explained and disclosed on affidavit all the material circumstances on which his satisfaction was based, and further averred Having regard to the activities of the detenu as disclosed in the grounds of detention and having regard to the possibility of (his) being enlarged on bail, I was satisfied that the detenu should be detained under the Act. In the present case, 'there is nothing in the counter- affidavit to show that on 21-8-1972, the date of the detention order, the peti....... + More
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1975 (1) TMI 98
... ... ... ... ..... ncident of crime which was communicated as a ground to the detenu, there is also a series of other injurious circumstances of the immediate past about the criminal antecedents of the detenu which were nor communicated. Indeed, this chain of facts explain why in the counter affidavit it has been stated that the petitioner is a notorious wagon breaker and railway criminal and was indulging in committing thefts from goods train. 4. For one thing, a notorious wagon-breaker implies a course of conduct and not a single instance........ + More
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1975 (1) TMI 97
... ... ... ... ..... admissions in Parliament on behalf of the Government. We, are, however, unable to hold that such admissions, if any, which are mere expression of opinion limited to the context and also being rather vague hopes, not specific assurances, are binding on the Government to create an estoppel. 22. In the view we have taken the case is distinguishable from Union of India and Ors. v. M. Ravi Varma and Ors. etc.(1) principally relied upon by the petitioners. 23. In the result the petition is partly allowed only to the extent that ....... + More
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1975 (1) TMI 96
... ... ... ... ..... habai A.I.R. 1931 Bom. 97 , relying upon Sapdar Qurbaksh v. Gurdial Singh, observed thus It is the bounden duty of a party per sonally knowing the facts and circumstances, to give evidence on his own behalf and to submit to cross-examination and his on-appearance as a witness would be the strongest possible circumstance which will go to discredit the truth of his case. After giving our anxious consideration to this subject, we are of the view that the suit is out of time, since the plaintiff should be deemed to have with r....... + More
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1975 (1) TMI 95
... ... ... ... ..... efore, its price could not be determined. He allowed ₹ 2,000.00on account of compensation for a well and in view of what has been stated by the learned Additional District Judge, there is no scope either for enhancement Or reduction in the amount. The only other claim relates to a building on the acquired land. The claimant demanded ₹ 3,000.00 for the same but the Collector awarded a sum of ₹ 700.00 only. Shri Raj Kumar Goel Draftsman, prepared plan, Exhibit P-5, and estimated the cost of construction of ....... + More
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1975 (1) TMI 94
... ... ... ... ..... Civil Court, Madras, that the respondent was entitled to a reasonable notice of four months and on that account was entitled to a compensation of ₹ 16,000 for the notice period is not correct. It the respondent was not entitled to the said sum of ₹ 16,000 under the head referred to above, the respondent himself admittedly owing a sum of ₹ 13,432-41 to the appellants as against the sum of ₹ 6,250 due by the appellants to the respondent, the respondent will not be entitled to any decree in the present....... + More
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1975 (1) TMI 93
... ... ... ... ..... ssential to the community It cannot be said that the satisfaction of the detaining authority on the basis of this single occurrence that if the petitioner were to be let at large he would indulge in similar activities in future and thus act in a manner prejudicial to the maintenance of supplies and services essential to the community was not based on adequate materials. 4. We also do not think that there is any merit in the contention of the counsel for the petitioner that the State Government went wrong in forwarding the ....... + More
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1975 (1) TMI 91
... ... ... ... ..... get sufficient evidence to secure conviction. This contention was repelted by this Court and it was held that the above circumstance was not sufficient to lead to the inference that. the action of the detaining authority was mala fide. This Court observed We cannot infer merely from the fact that the authorities decided to drop the case under the Official Secrets Act and thereafter to order the detention of the petitioners under the Rules that the order of detention was mala fide. ' In view of the above, we hold that t....... + More
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1975 (1) TMI 90
Order of detention - there was no proximity between the incidents leading to the detention and the order of detention as 'there was a gap of about 4 months in between - Held that:- We are not inclined to dismiss as untrue the oral explanation offered on behalf of the District Magistrate that he could not make the report on the 14th due to administrative difficulties. As it cannot be said that the District Magistrate had slept over the order or was "lounging supinely" over it and since the explanation of one day's delay may be accepted ....... + More
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1975 (1) TMI 89
Demands for the payment of Fixed Fees made on vendors of ,Foreign Liquor holding licences in Forms L-3, L-4 and L-5 challenged on the ground that they were contrary to the terms of Rule 12 and therefore illegal. Held that:- Under Rule 11, applications for renewal of licences for the following year have to be made before .the end of October' By Rule 12 the Excise Inspector has to lay before the Collector by the 7th January each year a.list of licences requiring renewal, together with a certificate of sales as provided by rule 30, to facilitate ....... + More
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1975 (1) TMI 88
Whether no privilege can be claimed by the Government of Uttar Pradesh under section 123 of the Evidence Act in respect of what is described for the sake of brevity to be the Blue Book summoned from the Government of Uttar Pradesh and certain documents summoned from the Superintendent of Police, Rae Bareli, Uttar Pradesh? Held that:- In the present case, it cannot be, said that the blue book is a published document. Any publication of parts of the blue book which may be described the innocuous part of the document will not render the entire do....... + More
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1975 (1) TMI 87
... ... ... ... ..... ion in accordance with law and the observations made by him in his judgment. This order appears to us to be completely in favour of the assessee. It was urged by the learned counsel for the assessee before us that the assessment should have been totally quashed and no further assessment proceedings should have been permitted to be taken in the circumstances. We do not find any tenability whatsover in this contention. The assessee cannot escape his liability and if his account books were not properly taken into consideratio....... + More
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1975 (1) TMI 86
... ... ... ... ..... r Industries v. Income-tax Officer 1960 40 I.T.R. 618 (S.C.) A.I.R. 1961 S.C. 182., S.K. Das, J., speaking for the court, observed Where the Income-tax Officer had virtually refused to carry out the clear and unambiguous directions which a superior tribunal, like the Incometax Appellate Tribunal, had given to him by its final order in exercise of its appellate powers in respect of an order of assessment made by him, such refusal is in effect a denial of justice, and is further more destructive of one of the basic principle....... + More
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1975 (1) TMI 85
... ... ... ... ..... goods obtained by the agents on behalf of the principals. Mr. Parekh further relied on the circumstance that in the debit note dated 19th December, 1963, there is no separate reference to the cost of the material and the expenses and the commission of the respondents. This circumstance, however, does not rule out a transaction of agency, because the agents could very well have furnished the particulars aforesaid to the principals as and when they were demanded. Apart from this, in view of the other circumstances, which str....... + More
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1975 (1) TMI 84
... ... ... ... ..... only to the turnovers below rupees three lakhs mentioned in section 5-A. Where the total turnover exceeds rupees three lakhs, section 5-A is attracted and additional tax at the rate of one-fourth paisa on every rupee of the assessee s turnover has to be levied. A reading of the order of the Tribunal would show that there was no issue or question as to the rate of tax payable by an assessee whose annual turnover exceeded rupees three lakhs. The decision in Oruganti Venkateswarlu s case was referred to by the Tribunal only f....... + More
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1975 (1) TMI 83
... ... ... ... ..... ce got out of the paddy milled the dealers have been subjected to sales tax on the sale turnover of the rice. The levy in regard to paddy or rice is at a single point. Therefore, the same transaction could not be subjected to tax both at the purchase point as well as at the sale point. The article disposed of is only rice, which was the result of the paddy milled, and that has been subjected to tax under the Act. It is, therefore, inconceivable that there was any other disposal of the paddy as such so as to come within the....... + More
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1975 (1) TMI 82
... ... ... ... ..... th respect, unable to agree with the view taken in the said case. We may also mention that it was further submitted by Mr. Cooper that to get the benefit of the exemption conferred by entry No. 14, cooked food and non-alcoholic drinks should be served for consumption either at the eating establishment itself or immediately outside it. His contention was that the word outside should be restricted to the immediate vicinity of the eating establishment or other establishments referred to in the said entry. In this regard, we f....... + More
