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Judgment Search Results Home  Phrase:customs act 1962 section 24  Year:1965

Nov 12 1965

Abdul Hameed Khan Vs. Commissioner of Income-tax, Andhra Pradesh, Hyde ...

  • Decided on : 12-Nov-1965

Court : Andhra Pradesh

Reported in : AIR1967AP211; [1967]63ITR738(AP)

..... v. commissioner of income-tax, bombay, north ahmedabad, : [1965]56itr365(sc) , a bench of seven judges of the supreme court considered the scope of section 66(4) of the income-tax act, and following the earlier decisions in : [1959]37itr11(sc) and petlad turkey red dye works co. ltd. v. commissioner of income-tax, bombay north ..... for the department for a number of years, could not have made an admission which would completely destroy his client's claim under section 10(2) (xi) of the act. sri iyengar was fully aware of the fact that the statements of the daughter, the licences and other evidence was produced before the ..... and equipment, it was doubtful whether the concern could be worked successfully. that statement was enclosed with the letter of an advocate at bangalore, dated 24-2-1955, addressed to the assessee. it was stated in that letter that the advocate looked into the accounts of rahat silk mills as supplied by ..... assessee had no money-lending business. on the other hand, it suggests that tribunal was prepared to assume that the assessee had money-lending business. (24) sri kondaiah then contended that the assessee's books did not show that any money was lent to the daughter; in other words that the ..... be so described if they were due from customers for goods supplied or loans to constituents or transactions of a similar kind. if it was not that character, it would be a capital loss.(25) the statement of account furnished by the assessee on 18-10-1962 refers to 'shri b. a. basith' .....

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Mar 29 1965

The Union Bank of India Ltd. Vs. M. Pachappa

  • Decided on : 29-Mar-1965

Court : Mumbai

Reported in : (1967)69BOMLR782

..... of the said licence, together with some other papers, had been taken into possession by an officer of the special investigation branch, customs.3. thereafter a summons dated september 10, 1962, under section 171a of the sea customs act, 1878, was served on the petitioner bank. by the summons the bank was called upon to produce certain documents in connection with the importation of ..... or direction under article 226 of the constitution to quash and set aside an order of confiscation passed by respondent no. 1, the additional collector of customs, bombay, under section 167(5) of the sea customs act, 1878, in respect of property which had been pledged with the petitioner bank.2. the facts leading to the order of confiscation are not in dispute ..... in proceedings relating' to their confiscation.11. the answer to mr. rege's argument is that neither the terms of section 182 of the sea customs act, 1878, nor the aforesaid rules framed under section 9(c) of the act prevent a customs officer from issuing a notice and giving a proper hearing to a person whose interests are likely to be adversely affected by ..... , in that the order was passed behind its back and without giving it any hearing. ;6. respondent no. 1, the additional collector of customs, stated in his affidavit in reply that on or about july 24, 1962, the bombay customs house had received information that the said import licence of messrs. paramount steel industries, varanasi, was 'fraudulently obtained'. respondent no. 1 added that .....

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Dec 09 1965

Seth Durgaprasad etc. Vs. H.R. Gomes

  • Decided on : 09-Dec-1965

Court : Supreme Court of India

Reported in : 1983(13)ELT1501(SC)

..... the power derived from rule 126l(2) of the defence of india (amendment) rules 1963 - rule 126l(2)(hereinafter called the 'gold control rules') and sections 105 and 110 of the customs act, 1962 (hereinafter called the 'customs act'). 2. civil appeal no. 678 of 1965 : this appeal arises out of special civil application no. 490 of 1963 which relates to the search and seizure ..... 24, 1963 issued by the assistant collector of customs, raipur to the superintendent of central excise at nagpur under s. 105 of the customs act which reads as follows : 'shri h. r. gomes, superintendent (prev.) h. qrs., central excise, nagpur. whereas information has been laid before me of the suspected commission of the offence under section 11 read with section 111 of the customs act 1962 (52 of 1962 ..... appellants mr. pathak referred to the decision of this court in gian chand v. the state of punjab [1962] 1 s.c.r. 364.. in that case, the question debated was whether the presumption under s. 178a of the sea customs act, 1878 - section 178 would arise in respect of an article which was originally seized by the police and handed over to ..... may be, apply to searches under this section subject to the modification that sub-section (5) of section 165 of the said code shall have effect as if for the word 'magistrate', wherever it occurs, the words 'collector of customs' were substituted.' 24. according to the appellant the power of seizure under s. 105 of the customs act cannot be exercised unless the assistant collector .....

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Sep 28 1965

A.S. Bava Vs. Collector of Customs and Ors.

  • Decided on : 28-Sep-1965

Court : Kerala

Reported in : AIR1966Ker195

..... upon the second of the contentions urged by the petitioner's coun-sel, that the relevant provision for depositing duty, applicable if at all, is section 189 of the sea customs act, 1878 and not section 129 of the customs act, 1962. we may however indicate that on the facts of the actual decision, and on the principle laid down by the supreme court in 1953-4 ..... , or during the pendency of the appeal section 189 of the sea customs act, 1878 and section 129 of the customs act, 1962, according to us, seem to insist upon deposit as a condition precedent to filing the appeal. we are in agreement with the decision in digvijaysinhji spinning and ..... matter relating to procedure: (2) that the provision regarding the deposit of duty, applicable if at all, is section 189 of the sea customs act, 1878, and not section 129 of the customs act, 1962. 10. it is to be noticed that section 35 of the central excises and salt act, 1944 provides for appeals in unqualified terms without any limitation or requirement of deposit of duty prior to ..... a right of appeal conferred in unqualified terms by section 35 of the central excises and salt act can be alienated by a statutory rule such as rule 215 above. we express no opinion on the point. we may observe that rule 215 was deleted by notification of the government of india dated 24-1-1959. we may further observe that a view .....

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Mar 19 1965

Ishwara Bhau Sawant Vs. Pandurang Vasudeo Karmarkar

  • Decided on : 19-Mar-1965

Court : Mumbai

Reported in : (1965)67BOMLR558; 1965MhLJ893

..... into force on may 27, 1947, about six months after sections 2a and 3a of the tenancy act of 1939 had been inserted in that act. the provisions of section 24 of the agricultural debtors relief act of 1947 are similar to those of section 45 of the old act. clause (v) in sub-section (2) of section 32 provides that the court may pass an order for the delivery ..... they may be in their literal sense, must usually be construed as being limited to the actual objects of the act; see maxwell on interpretation of statutes, 1962 edn., pp. 78-79. if, therefore, it is possible, we must so construe section 2a as to avoid repugnancy and as not to make ineffective the general provisions of law in regard to mortgages.10 ..... intended is also suggested by the provisions of the bombay agricultural debtors belief act. the first agricultural debtors relief act was enacted in 1939 about the same time when the tenancy act of 1939 was placed on the statute book. section 45 of this act provided that notwithstanding anything contained in any law, custom or contract, the board shall declare any transaction purporting to be a ..... judge in laxman patil's case was set aside on some other ground in laxman bamdv, patil v. dhavaji yesu babwr. (1962) letters patent appeal no. 1 of 1961, decided by patel and k.k, desai jj., on november 30, 1962 (unrep.). the learned judges who decided this appeal did not consider it necessary to decide whether a mortgagee in possession can .....

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Dec 03 1965

Commissioner of Sales Tax Vs. Jiwan Das

  • Decided on : 03-Dec-1965

Court : Allahabad

Reported in : [1966]18STC264(All)

..... them as agents of the government and that consequently they were not liable to pay sales tax.4. 'sale' is defined in section 2(h) of the sales tax act to mean 'any transfer of property in goods for cash or deferred payment or other valuable consideration' and to exclude mortgage, hypothecation, ..... would be liable to be prosecuted for criminal breach of trust under the penal code for short weighment, mixing inferior foodgrains, charging higher prices from customers, showing fictitious sales in their registers and refusing to sell foodgrains. the offence of criminal breach of trust is committed when a person is ..... ) to revise the orders of the judge (appeals) contending that they were not dealers and that the transactions entered into by them with their customers did not amount to sale. the judge (revisions) allowed the applications holding that the assessees were agents on behalf of the government and that sales ..... it by the parties, or from some isolated provision, its legal character and effect.9. in hafiz din mohammad haji abdulla v. state of maharashtra [1962] 13 s.t.c. 292 shah, j., speaking for the court said at page 293 : the relation between the parties has manifestly to be ..... exclusive sales manager of the manufacturing company for sale of cement did not indicate an intention to constitute it an agent of the manufacturing company.24. on consideration of the relevant clauses of the agreements we hold that they created the relationship of buyer and seller and not of principal .....

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Sep 21 1965

Bharat Commerce and Industries Ltd. Vs. Surendra Nath Shukla and Ors.

  • Decided on : 21-Sep-1965

Court : Kolkata

Reported in : AIR1966Cal388

..... airlines corportion. further, bharat airways ltd. has not supplied particulars in respect of the liabilities in suit to the indian airlines corporation under section 22 of the air corporations act 1953. the particulars that were supplied are marked exs. nos. 02, 03, 04 at page 896 of the paper book. mr. tara ..... to draw money from the cashier for the purpose of clearing consignments of aeroplane parts and other accessories at dum dum on payment of freights, custom charges, etc. after the consignment notes and other relevant papers for a particular consignment arrived at the head office, it was the normal duty of ..... whether there is a defence, but whether there is a reasonable and probable cause for prosecution'.similar observations were made in glinski v. melver, 1962 ac 726 where the principles underlying a suit for malicious prosecution have been very clearly discussed. lord denning has made the following observations at page 758 ..... reasonable and probable cause to set the criminallaw in motion. the following facts may he taken into consideration:(a) mr. shukla admitted in writing on 24-9-52 that he has checked his accounts and a sum of rs. 4,762-14-0 was outstanding against him as on 3lst july, ..... occasions when he had to meet the expenses by advancing money himself for the aforesaid purposes subject to future adjustment with bharat airways ltd. on september 24, 1952 mr. shukla admitted in writing after adjustment of accounts upto 31st july, 1952 that a sum of rs. 4,762-14 is payable by .....

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Sep 28 1965

Ramashankar Prosad and Ors. Vs. Sindri Iron Foundry (P) Ltd. and Ors.

  • Decided on : 28-Sep-1965

Court : Kolkata

Reported in : AIR1966Cal512,70CWN520

..... made by a learned judge of this court exercising jurisdiction under the companies act under sections 397 and 398 of the said act, at the instance of three persons who joined as members of the company early in the year 1962 and were also on the board of directors when in march 1963 they ..... 52/1, dr.abanl dutta road, howrah, to 22, jogendra nathmukherjee road with immediate effect and itwas resolved that the registrar of companiesand all customers of the company be intimatedof such change of address and advertisementsbe issued once in the jugantar and once in thestatesman. the last two resolutions were notpassed ..... to the effect that all books of account including the statutory books of the company excepting the minute books of the directors prior to january 24, 1962 were with the old directors and consequently it was impossible for the saraogis to produce the books of account for the year 1961-62 before ..... the respondents 2 and 3 were in possession of the books of account, documents, papers and statutory books of the company up to january 24, 1962 and they failed and neglected to hand over the same to the new board of directors for the purpose of preparation of the balance sheets ..... branch to be operated onby muralidhar jhunjhunwalla singly or by twonamed members from the two groups jointly.board meetings were held on 24-4-1962, 25-5-1962 and 31-7-1962 where at the important business transacted was the opening of an overdraftaccount with the central bank of india ltd. andthe allowance of .....

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Aug 23 1965

Mahboob Hasan and Anr. Vs. Ram Bharosey Lal and Anr.

  • Decided on : 23-Aug-1965

Court : Allahabad

Reported in : AIR1966All271

..... cannot be recognised as a reasonable restriction in the interest of general public under clause (5) of article 19, consequently such a custom is void under article 13. 24. since the claim of a shafi-i-khalit may he based on a variety of grounds, it is difficult to lay down definitely ..... a person holding certain property had restricted rights to the enjoyment thereof because of the personal law governing the person or because the property was inalienable by custom, he would not get the property freed from those restrictions merely as a consequence of the coming into operation of the constitution.' 12. in 'audh ..... when these two second appeals came up before a learned single judge of this court, he noticed that there were conflicting decisions on the question whether the custom of preemption is void under article 13 of the constitution. he, therefore, referred to a larger bench the two questions of law quoted above. 5 ..... for acquiring the property basing his claim on his right of pre-emption. the learned munsif city bareilly, dismissed the suit on the ground that the custom of pre-emption was hit by article 13 of the constitution, and was void. that decision was reversed in appeal by the learned 1st. additional ..... saved by clause (5) of article 19. 21. in air 1962 sc 1476 the supreme court had the occasion to examine the validity of a number of statutes. one of those statutes was punfab pre-emption act, 1913. section 16 of that act gave the right of pre-emption on various grounds. the first .....

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Apr 05 1965

Bhupindar Singh Vs. Smt. Surindar Kaur and Anr.

  • Decided on : 05-Apr-1965

Court : Punjab and Haryana

Reported in : AIR1966P& H310

..... those findings.3. the question of law, which does require determination, turns on the effect of section 19-a of the the punjab security of land tenures act. that section says--'19-a. (1) notwithstanding anything to the contrary in any law, custom, usage, contract or agreement, from and after the commencement of the punjab security of land ..... land, which with or without the land already owned or held by him shall in the aggregate exceed the permissible area: provided that nothing in this section shall apply to lands, belonging to registered co-operative societies formed for purposes of co-operative farming if the land owned by an individual member of the ..... sufficiently important and a certain view of that matter had been taken in another case (mangla v. sukhminder singh, r. s. a. no. 193 of 1962 d/-11-1-1963 punj) decided by mehar singh j., sitting alone, it was decided that these appeals be heard by a larger bench and they have ..... shrimati surinder kaur, and the sale was pre-empted by bhupinder singh a first cousin of the vendor alleging that as against the sale price of rs. 24,500/- mentioned in the deed only rs. 21,500 had been paid. the suit was resisted on a number of grounds. it was denied that there ..... a of the punjab security of land tenures act, nobody is entitled to own or possess a plea was also raised that the right of pre-emption had been waived.2. the trial court was satisfied that the price mentioned in the sale-deed, that is, rs. 24,500/ had been paid and also that .....

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