-
1975 (5) TMI 93
... ... ... ... ..... necessary delay. If I may put it, as fresh sale proclamation is not called for, the re-sale on the same day immediately following on the abortive sale should be encouraged if circumstances justify. 8. Regarding the material irregularity complained of, there is nothing on record to help the case of the petitioner. She has stated in her evidence that there is no evidence to prove that the property sold, was of the value of Rs. 10,000/-. This shows that the highest bid of Rs. 10,000/- offered by Mahabaleshwar at the first sal....... + More
-
1975 (5) TMI 92
... ... ... ... ..... the question of release of the security does not arise until the said claim has been adjudicated. (21) In the result, the Writ Petition is allowed partly, the portion of the letter (Annexure XXXI), dated August 20, 1973, In which the respondents purported to adjust or deduct the security amount of ₹ 54,900.00 and intimated the petitioner that the balance of ₹ 2,02,437.00 would be recovered from the pending bills, and also directed the Chief Pay Accounts Officer to recover the aforesaid amount from the pending b....... + More
-
1975 (5) TMI 91
... ... ... ... ..... ot;mortgagor. But this clause clearly shows that a mortgagor and the borrower are two separate entities and it is only when the context so demands that the word borrower may include the mortgagor. This clause does not, however, in any way modify or amend statutory provision contained in Sections 31 and 32 of the Act. Indeed, it would not be open to the parties to enter into a contract contrary to the statutory provisions. We have already shown above that for the purposes of Sections 31 and 32 of the Act the borrower and th....... + More
-
1975 (5) TMI 90
... ... ... ... ..... he cheque has been cashed. There are, surely, many other provisions in the German Stock Corporation law which may be useful to us and be capable of adaptation, but it is needless for me to refer to them all at the present moment. I may. however, point out that even in England, from whom wo have largely borrowed our company law. efforts are currently under way to introduce reforms in the company law in effort to gear private effort also to national growth (see Lord Watkinson's Committee report). (33) I am directing a co....... + More
-
1975 (5) TMI 89
... ... ... ... ..... n which are not excepted items under the schedule. In that view of the matter the impugned order has to be set aside. ( 7. ) The rule is accordingly made absolute and the order under challenge is set aside. ( 8. ) Mr . Das Gupta appearing for the opposite party has submitted that his client is ready and willing to relinquish the claim referred to in issue No. 6. If these claims are relinquished it appears and there is no dispute that the remaining claim for removing silted earth would be triable by the learned Munsif as it....... + More
-
1975 (5) TMI 88
... ... ... ... ..... e trade as a whole. Even if we could not, as we did not, find any additional restrictions on the silkworm and silk production business and industry in the amendments, the petitioners could show that they were unduly hampered by the impugned amendments from carrying on their business 10 SC/75-32 or trade by some unreasonable restrictions on their fundamental rights as individuals engaged in silk production industry or business. But, if that was their grievance, they had to demonstrate an unreasonableness of restrictions upo....... + More
-
1975 (5) TMI 87
... ... ... ... ..... purpose for which the land is acquired has no bearing on the value to determined by the Court but our conclusion remains unaltered. We see no reason, no law nor justice, to interfere with the judgment under appeal. Maybe, the appellant is aggrieved that slightly inferior lands acquired simultaneously and adjoining his plot have been given the same value as has been awarded to him. It may also be that each court he has approached has improved upon the price awarded by he earlier one and therefore he might have obtained cert....... + More
-
1975 (5) TMI 86
maxim lex non cogit ad impossibilia means that the law does not compel a man to do that which he cannot possibly perform. whether, the respondents, after having obtained the orders of injunction from the Court restraining the appellants from taking any proceedings could, thereafter, insist upon the notices within that period as a condition for their liability to file the returns or for the authorities for making the assessments, whether the Commissioner could have issued the notices before the appeals were preferred
-
1975 (5) TMI 85
... ... ... ... ..... e certificate granted by the High Court is competent. As regards the appeal itself we must say that we have not been able to understand the order of the Deputy Director of Constitution which was sought to be quashed by means of the writ petition. We were invited by the respondent to look into the orders of the Consolidation Officer and the Settlement Officer in order to understand the order of the Deputy Director of Consolidation. As the order sought to be quashed was that of the Deputy Director Consolidation we do not fee....... + More
-
1975 (5) TMI 84
... ... ... ... ..... ed a fee is really in the nature of a tax on buildings and may be upheld as such. It is impossible to accept this contention. That the Permission Fee is not a tax on buildings is clear from the fact that the fee may be required to be paid even if a building does not eventually come into existence. The scheme under which the Permission Fee is attempted to be levied is that it becomes payable at the time when the permission to construct a building is applied for. The levy does not depend upon whether a building has been in f....... + More
-
1975 (5) TMI 83
... ... ... ... ..... T.R. No. 195 of 1957 decided on 20th November, 1962 (Allahabad High Court). relied upon by the Judge (Revisions) is clearly distinguishable. The facts of that case, no doubt, are similar to the facts of the present case. But there the contention raised by the assessee was that the sales took place outside U.P. This clearly was an untenable contention and this court very rightly repelled that contention. The assessee then tried to raise the question as to whether the sales were exempt under the provisions of article 286(1)(....... + More
-
1975 (5) TMI 82
... ... ... ... ..... to allow the parties to go on litigating at the public expense indefinitely. On the basis of the facts alleged in the writ petitions and in the situation in which, due to the attitude of the State Government, the corporation has been put, there was every justification for the corporation to have approached this court under article 226 of the Constitution. The preliminary objection thus has no merit. For the reasons recorded above, I allow these writ petitions (C.W. Nos. 4065 and 4066 of 1973 and 5660 of 1974) with costs an....... + More
-
1975 (5) TMI 81
... ... ... ... ..... ted earlier, we are in agreement with the learned Judge. We dismiss this appeal, but in the circumstances, without costs. 4.. Issue carbon copy to counsel. O.P. No. 1709 of 1974.-This O.P. raises the same question as in Writ Appeal No. 160 of 1973. The petitioner s request to amend the certificate of registration by including certain articles of machinery specified in exhibit P-2, was declined on the ground that the dealer must have a pre-existing manufacturing or processing business. We have found in the judgment in W. A........ + More
-
1975 (5) TMI 80
... ... ... ... ..... back to the Commercial Tax Officer to make another assessment in accordance with law. Hence, this rule is made absolute without any order as to costs. Let a writ of certiorari be issued quashing the impugned order of assessment. Let a writ of mandamus be also issued setting aside the certificate proceeding started against the petitioner. I however make it clear that if any attachment of the petitioner s property has been made in pursuance of any other proceeding, such attachment shall continue and this order shall not have....... + More
-
1975 (5) TMI 79
... ... ... ... ..... n the absence of sufficient material, we are not in a position to decide this question. That being the position and when there was no material before the revisional authorities on the basis of which they could have held that in this country lime is a heavy chemical, the order of the assessing authorities could not have been revised in exercise of the power conferred under section 21 of the Act. The revisional authorities were, therefore, in error in interfering with the assessment orders. On this short ground the Tribunal ....... + More
-
1975 (5) TMI 78
... ... ... ... ..... n of the assessee himself about the practice that is followed by him, which betrays a pattern of suppression in the maintenance of accounts. When, as stated above, entries are not made then and there or the accounts do not reflect the correct turnover on each day, it can only be for suppression of the actual turnover. In this case we are satisfied that there are materials to indicate suppression and a pattern of suppression. We therefore find that the Tribunal was right in rejecting the contentions of the petitioner. We ar....... + More
-
1975 (5) TMI 77
... ... ... ... ..... case covered by sub-rule (1) of rule 35 or by sub-rule (4) of rule 35 would be the same. If a dealer makes an application on a particular date in person while, on the other, another dealer on that very date makes an application by registered post, the period deductible as the requisite time for obtaining the certified copy cannot be said to be different in either of the two cases. I would accordingly answer the question referred in favour of the assessee and against the revenue and hold that, on the facts and in the circum....... + More
-
1975 (5) TMI 76
... ... ... ... ..... m, the partnership-firm has got no legal entity under the Bengal Finance (Sales Tax) Act, 1941. It is true that a firm is a person within the meaning of section 3(42) of the General Clauses Act. But firm has been specifically omitted within the definition of dealer in section 2(c) of the Act. Section 3 of the General Clauses Act begins by saying that the definition shall apply unless there is anything repugnant in the subject or context of the Act. In view of the amendment of the definition of dealer , referred to hereinab....... + More
-
1975 (5) TMI 75
Whether the "sales tax" collected by these assessees under section 21-A of the Madras Prohibition Act, 1937, can be treated as part of their total turnover? Held that:- Appeal dismissed. It is clear from section 21-A of the Madras Prohibition Act, 1937, that the sales tax which the section requires the seller of foreign liquor to collect from the purchaser is a tax on the purchaser and not on the seller. This is what makes the authorities on which counsel for the appellants relied inapplicable to the cases before us. Under section 21-A the tax....... + More
-
1975 (5) TMI 67
Winding up – Power of court to assess damages against delinquent directors, etc. ... ... ... ... ..... espondent No. 4, is the director who is personally liable for misfeasance for bringing this company into ruination and for the sum of Rs. 83,700 which he must compensate with interest at 6 per annum from 1st February, 1971, up to realisation to the official liquidator of this company. The respondent No. 3, Ranadeb Chowdhury, is not liable for the said sum and the claim against him is dismissed. I also further direct that the official liquidat....... + More
