Skip to content


Punjab Distilling Industries Ltd. Vs. Commissioner of Income-tax, Punjab. - Court Judgment

LegalCrystal Citation
SubjectDirect Taxation
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal No. 414 of 1964
Reported in[1965]57ITR1(SC)
AppellantPunjab Distilling Industries Ltd.
RespondentCommissioner of Income-tax, Punjab.
Excerpt:
- indian penal code, 1890 section 149: [dr.arijit pasayat & asok kumar ganguly,jj] unlawful assembly -common object held, mere presence in an unlawful assembly cannot render a person liable unless there was a common object and he was actuated by that common object. person alleged to be a member of unlawful assembly should have understood that assembly was unlawful and was likely to commit any act. the word object means the purpose or design-in order to make it common, it must be shared by all. unlawful assembly may be formed at any stage by all or a few members of the assembly and other members may just join and adopt it. the expression in prosecution of common object have to be strictly construed as equivalent to in order to attaint the common object. members of an unlawful assembly.....order. - in accordance with the majority judgment, the appeal fails and is dismissed with costs.appeal dismissed.
Judgment:
ORDER

. - In accordance with the majority judgment, the appeal fails and is dismissed with costs.

Appeal dismissed.


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //