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Search Results Judgments > Phrase:CUSTOMS ACT 1962 Section 24 Year:1965

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)

... 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 ... 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 of the premises of Sri Durga Prasad on August 19, 1963 and August 20, 1963. The authorisation was granted by the 1st respondent - Assistant Collector of Customs ... 1963. In addition, I also found documents indicating that the petitioner had resorted to dealings constituting breach of the Customs Regulations and the Regulations under the Foreign Exchange Regulation Act punishable under the Sea Customs Act, 1878 and/or the Customs Act, 1962., The documents, note-books and files which I came across also indicated that the petitioner had resorted to ... 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 the authorities of the Customs Department and was actually ...

Jul 30 1965

Baxi Mir Vahiduddinkhan Vs. State of Gujarat and Anr.

  • Decided on : 30-Jul-1965

Court : Gujarat

Reported in : AIR1966Guj149

... enquiry, should make an award determining the compensation in the manner and according to the method provided for in Sub-section (1) of Sectoin 28 and Sectopm 24 of the Land Acquisition Act, 1804. As already stated, out of the amount of Rs. 24,000 payable per year under the Sanad. Rs. 12,500 represented the land revenue of the Gandevi villages which was ... that the territories of the rulers who died without heirs would escheat to them in 1846. the British Government deprived them of the police jurisdiction and the power to levy customs, and in 1849 all their sovereign functions were deprived of. In 1852, the British look over the collection of revenue for the jagir lands The rules for settlement of revenue ... petitioner's contention that Section 18 applied to his claim on the ground that the provisions of Section 18 applied to rights other than those dealt with under Section 15 and that, as the rights abolish ed by the Act clearly fell under Section 15, Section 18 did not apply. The petitioner filed an appeal from this order under Section 20 of the Act before the Revenue Tribunal ... then is, whether the pre-sent case falls within the purview of the Miscellaneous Alienations Abolition Act, 1955. Sub-section (1) of Section 1 of the Act provides that the Act would extend to the merged territories in the pre-reorganisation State of Bombay, ex-chiding the transferred territories. Section 2 provides for certain definitions, and 'alienation' has been defined there as meaning a grant or ...

Dec 13 1965

States of Orissa Vs. Utkal Distributors (P) Ltd.

  • Decided on : 13-Dec-1965

Court : Supreme Court of India

Reported in : AIR1966SC1170; [1966]3SCR55; [1966]17STC320(SC)

... Tax, if any,incurred on the sale to the Customer.' 5. This Notification was issued under the Iron and Steel Control Order,1956, which order was passed in exercise of the powers conferred by s. 3 of theEssential Commodities Act, 1955. Section 2 of the Control Order defined'Controlled Stockholder' as ... 24(1) of the Orissa ales Tax Act, 1947. The following questions were referred : '1. Whether in the facts and circumstance of the case, the Tribunal is right in holding that the Central Sales Tax Paid by the opposite party at its purchase point and charged on to its customers ... iron material sold by him to his customers. Hewas not entitled to charge anything higher. In addition to that price he waspermitted to charge central sales tax which he was subsequently required tocredit to Government. Section 9 (A) of the Orissa Sales Tax Act says that anyamount collected by a ... customers at the time of sale of iron andsteel goods to them could not be treated as sale price of goods and could notbe included in the taxable turnover. The Commissioner of Sales Tax beingdissatisfied with the order of the Tribunal sought a reference to the HighCourt and the Tribunal referred the case under s. 24(1) of the Act ... Government Treasury. It is true that by its ownforce this section would apply only to Orissa Sales Tax Act. But by virtue ofsub-section (2) of section 9 of the Central Sales Tax Act, 1957 (nowsub-section (3) in consequence of the amending Act of 1958) it would also applyto the Central Sales Tax ...

May 26 1965

A.S. Khongphai Vs. Stanley D.D. Nichols Roy and Anr.

  • Decided on : 26-May-1965

Court : Guwahati

... the Prime Minister demanding Separate Hill State. In the last General Election in 1962 he stood as a candidate from Cherrapunji Constituency from the All Party Hill Leaders' Conference and was returned.23. Evanton Reade who is a witness for the respondent and is the Headmaster of the Evening Section of Mawkhar Christian High School, has said that he knew the respondent ... Khasis but also various groups like Syntengs, Wars, Bhois and Lynngams became merged with the Khasis. But in spite of such merger these groups retain some of their customs which are different from the customs of the original Khasis. In this connection the following passage from Gurdon's book (page 82) regarding inheritance is apposite:The Khasi and Synteng laws of inheritance ... a member of the Khasi Scheduled Tribe of the Autonomous District of United Khasi-Jaintia Hills and was qualified to fill the seat of I.A. 24 Cherrapunji Assembly Constituency under the Representation of the People Act and the Constitution of India?(ii) Whether the respondent Sri S.D.D. Nichols Roy committed corrupt practice by the publication in the Khasi newspapers ... . Hence this cross-objection.29. It is submitted that under the relevant provisions if the Representation of the People Act, 1951, the respondent in the election case, namely Shri Stanley D.D. Nichols Roy, is entitled to cost. Section 98 of the aforesaid Act reads as follows-Decision of the Tribunal--At the conclusion of the trial of an election petition the Tribunal ...

Nov 05 1965

Commissioner of Income-tax, Uttar Pradesh Vs. Manmohan Das (Deceased)

  • Decided on : 05-Nov-1965

Court : Supreme Court of India

Reported in : AIR1966SC798a; [1966]59ITR699(SC); [1966]2SCR531

... section 24(2) of the Income-tax Act, as it was not a business loss. The Income-tax officer has under section 24(3) to notify to the assessee the amount of loss as computed by him, if it is established in the course of assessment of the total income that the assessee has suffered loss of profits. Section 24 ... (Rupees three hundred and fifty) for travelling expenses.(3) The duties, liabilities and responsibilities of the treasurer to the bank shall be such as either by custom or contract usually devolve on a treasurer in the service of the bank including the duties, liabilities and responsibilities hereinafter mentioned and the treasurer ... same business, profession or vocation under section 24(2). If the remuneration was received by the assessee as a servant of the bank, and on that account has to be computed under section 7 of the Act, the right to set off the loss cannot be claimed under section 24(2). The fact that the ... remuneration received by him was not 'salaries' within the meaning of section 7 of the Income-tax Act. But that is not sufficient to conclude the matter in favour of the assessee. The benefit of section 24(2) of the Indian Income-tax Act may be availed of by the assessee only if the ... allow the assessee to carry forward the loss under section 24(2) of the Act ?'3. The High Court held that the remuneration received by the assessee from the Allahabad Bank was income liable to be taxed under section 10 of the Income-tax Act, and that the assessee could claim to set ...

Sep 21 1965

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

  • Decided on : 21-Sep-1965

Court : Kolkata

Reported in : AIR1966Cal388

... Corporation, a body corporate, constituted under Section 3, Air Corporations Act, 1953 was impleaded, inasmuch as under the said Act it took over, on or about Aug. 10, 1953, Bharat Airways Ltd. as one of the companies expressly mentioned in Section 2(v) of the Air Corporations Act. The said Surendra Nath Shukla was ... 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 ... 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 ... 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 ... 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. ...

Mar 26 1965

SHREE RAMESH COTTON MILLS LTD. Vs. COMMISSIONER OF INCOME-TAX, CALCUTT ...

  • Decided on : 26-Mar-1965

Court : Kolkata

Reported in : [1967]64ITR317(Cal)

... under section 10 of the Act. If he reaps profits in some and incurs loss in others, he can only be assessed under section 10 on the balance of the profits over the losses. If he suffers a loss as a net result, he is allowed to carry it forward. Section 24(2) ... furniture, wearing apparel, household utensils, cosmetics and toiletry in one building and also runs a restaurant or a tea shop for the convenience of its customers : the business must be considered as the same business notwithstanding that the restaurant or the tea shop is discontinued for lack of patronage or other ... section 24(2). According to the Tribunal, 'the correct test to be applied was whether one of the two business conducted by the assessee could be stopped without affecting the texture or framework of the other.' Judging by this test the claim of the assessee was negatived.The relevant portion of section 24(2) of the Act ... relevant portion of section 24(2) of the Act, as it stood before the amendment in 1955, ran as follows :'where any assessee sustains a loss of profits or gains in any year.... in any business, profession or vocation, and the loss cannot be wholly set off under sub-section (1), so ... in different commodities or the carrying on of different lines of business would constitute the same business or not within the meaning of section 24(2) of the Act. Satyanarayana Rao J. observed : 'One thing, however, seems to be definite, and that is that common ownership alone would not constitute different ...

Oct 18 1965

Vasnatal Ranchhoddas Patel and Ors. Vs. Union of India and Ors.

  • Decided on : 18-Oct-1965

Court : Mumbai

Reported in : AIR1967Bom138; (1966)68BOMLR223; 1967CriLJ715

... as a seizure under section 178, which corresponds to section 110 of the new Customs Act, 1962. The Supreme Court further held that the transfer of the possession of the goods to the Customs Authorities by virtue of the provisions contained in section 180 of the Sea Customs Act did not constitute a fresh seizure or a seizure within the meaning of section 178-A of the Act so as to ... investigation in regard to these diamonds. A summons under section 108 of the Customs Act was served upon the appellant and his statement was also recorded.(2) On the following day, 24th July, 1964, the safe was opened. It was found to contain seven packets of diamonds and currency notes of the value of Rs. 24,055. All these articles were seized by the ... seize is conferred by the Act and that in the context it could be referred to as a seizure under section 178, which corresponds to section 110 of the new Customs Act, 1962. The Supreme Court further held that the transfer of the possession of the goods to the Customs Authorities by virtue of the provisions contained in section 180 of the Sea Customs Act did not constitute a fresh ... the new Customs Act, 1962. The Supreme Court further held that the transfer of the possession of the goods to the Customs Authorities by virtue of the provisions contained in section 180 of the Sea Customs Act did not constitute a fresh seizure or a seizure within the meaning of section 178-A of the Act so as to shift the burden of proof on the appellants. Under section 178 ...

Mar 29 1965

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

  • Decided on : 29-Mar-1965

Court : Mumbai

Reported in : (1967)69BOMLR782

... the Customs authorities.4. In the meantime, the Customs authorities had sent on October 3, 1962, a show cause memorandum to the Paramount Steel Industries, Varanasi, calling upon the latter to show cause why penal action should not be taken against them under Section 167(5) of the Sea Customs Act, 1878, read with Section 3(2) of the Imports and Exports (Control) Act, ... 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. ... Customs authorities had sent on October 3, 1962, a show cause memorandum to the Paramount Steel Industries, Varanasi, calling upon the latter to show cause why penal action should not be taken against them under Section 167(5) of the Sea Customs Act, 1878, read with Section 3(2) of the Imports and Exports (Control) Act, 1947. It was stated in the memorandum that the Customs ... customers of the Bank. No reply to this letter was sent by the Customs authorities.4. In the meantime, the Customs authorities had sent on October 3, 1962, a show cause memorandum to the Paramount Steel Industries, Varanasi, calling upon the latter to show cause why penal action should not be taken against them under Section 167(5) of the Sea Customs Act, 1878, read with Section ...

Mar 08 1965

Fazlul Rabbi Pradhan Vs. State of West Bengal

  • Decided on : 08-Mar-1965

Court : Supreme Court of India

Reported in : AIR1965SC1722; [1965]3SCR307

... Act; otherwise, in view of the provisions of Sections 3, 4 and 5 the estates of the intermediaries vested in the State on the appointed date. 12. As already stated the provisions of the Act apply notwithstanding anything to the contrary contained in any other law or in any instrument and notwithstanding any usage or custom to the contrary. The Act ... the appellants seek to displace a common judgment and order of the High Court of Calcutta dated March 26, 1962 by which a Full Bench of the Court, specially constituted to hear and determine certain petitions under Art. 226 of the Constitution ... '16. Each of my three sons Shriman Tojammal Hossain Prodhan, Shriman Ahmad Yasin Prodhan and Shriman Azizul Huq Prodhan, will get Rs. 24 per cent out of the net income of the wakf estates (after payment of revenue, cess etc. which are current at ... free from all incumberances. Section 3 of the Act provided that the Act was to have effect notwithstanding anything to the contrary contained in any other law or in any contract express or implied or in any instrument and notwithstanding any usage or custom to the contrary. There ... Act, 1953 (West Bengal Act I of 1954). That Act, in common with similar Acts of other States in India abolished from a date notified by the State Government all intermediaries such as proprietors, tenure-holders etc. between the raiyat and the State and vested the estates and the rights of the intermediaries in the State free from all incumberances. Section 3 of the Act ...

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