Court : Himachal Pradesh
Decided on : May-26-1997
Reported in : I(1998)ACC622,1998ACJ1268
..... statement under section 154, criminal procedure code, a case was registered by the police regarding the accident in question, was not examined during the course of proceedings for the reasons best known to the scooter driver. no explanation has come forth for non-examination of the pillion rider.25. in view ..... transferred by the scooter owner to the transferee, as such, it denied its liability for payment of any compensation. suresh kumar not holding a valid driving licence was made another ground for disputing its liability for payment of compensation. stand of the car owner was that his car was not ..... in order to further advance his submission, it was submitted that the sale being void in terms of scooters (distribution and sales) control order, 1960, as such neither the insurance company nor the scooter owner are absolved of the liability for payment of compensation. in support of his submission, ..... the sale is complete despite the transferee having failed to get the registration transferred by the registration authority under section 31 of the motor vehicles act, 1939, unless there is a contract to the contrary between the transferee and the transferor. the moment the possession of the vehicle together with ..... vehicle is the subject-matter of the very foundation of contract of insurance. neither section 96(1) nor section 96(2) of the act results in a policy of motor insurance being continued to operate and not lapse, notwithstanding the fact that the insured during the currency of the .....Tag this Judgment!
Court : US Supreme Court
Decided on : May-19-1997
..... war era decision in woodruffv. parham, 8 wall. 123 (1869), of course, held that the import-export clause applied only to foreign trade. none of the parties to these proceedings have challenged that holding, but given that the common 18th-century understanding of the words used in the clause extended to interstate as well as foreign trade, it is largely ..... assuming it can, a distinction between charities serving mainly residents and 601 charities operated principally for the benefit of nonresidents is constitutional.1 iii i turn next to the validity of this focused tax exemptionapplicable only to property used solely for charitable purposes by organizations devoted exclusively to charity-under the negative commerce clause principles discussed earlier. the court ..... unless the burden imposed on such commerce is clearly excessive in relation to the putative local benefits. huron [portland] cement co. v. detroit, 362 u. s. 440 , 443 [(1960)]. if a legitimate local purpose is found, then the question becomes one of degree. and the extent of the burden that will be tolerated will of course depend on the ..... federal laws regulating commerce. see also nlrb v. yeshiva univ., 444 u. s. 672 , 681, n. 11 (1980) (noting that in context of amendments to national labor relations act "congress appears to have agreed that nonprofit institutions 'affect commerce' under modern economic conditions"). we have already held that the dormant commerce clause is applicable to activities undertaken without the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Hyderabad
Decided on : Apr-21-1997
Reported in : (1998)65ITD17(Hyd.)
..... 83,931 did not in fact accrue to the assessee for the purposes of computation of taxable income under the provisions of the it act, 1961 is not at all valid or justified.6.2. the learned departmental representative further submitted that the method of accounting adopted by the assessee is a recognised method ..... the arguments of dastur, the learned counsel appearing for the assessee, that there cannot be any concession or estoppel or res judicata in income-tax proceedings and recorded a finding that notwithstanding the transfer of a part of deposit to revenue income, the assessee was not is stopped from claiming that ..... dis. no. 27(4)-it/43, dt. 23rd march, 1943, dealing with depreciation on assets acquired under hire-purchase agreement.the cit(a) then proceeded to formulate another question as to whether the sod method adopted by the appellant to account for finance charges is a method of accounting or only a ..... accrues in accordance with the contract entered into by the parties as has been held by the supreme court in cit vs. chamanlal mangaldas & co. (1960) 39 itr 8 (sc) and the adoption of the index method of accounting for recognising revenue for book purposes cannot give rise to any accrual of ..... account. for this purpose, he invited our attention towards the judgment of hon'ble supreme court in the case of cit vs. chamanlal mangaldas & co. (1960) 39 itr 8 (sc) at p. 14. the relevant extract from the said judgment are reproduced hereunder : "counsel for the appellant relied on the .....Tag this Judgment!
Court : US Supreme Court
Decided on : Dec-02-1997
..... proposal excluded from the false statement prohibition all "information given during the course of an investigation into possible commission of an offense unless the information is given in an official proceeding or the declarant is otherwise under a legal duty to give the information." national commission on reform of federal criminal laws, final report 1352(3). in sum, an array ..... an official inquiry. without that right, the opinion said, he would be exposed "to the cruel trilemma of self-accusation, perjury or contempt." id., at 55. in order to validate the "exculpatory no," the elements of this "cruel trilemma" have now been altered-ratcheted up, as it were, so that the right to remain silent, which was the liberation from ..... altogether uncommon episodes show,2 1001 may apply to encounters between agents and their targets 2 see, e. g., united states v. stoffey, 279 f.2d 924 , 927 (ca7 1960) (defendant prosecuted for falsely denying, while effectively detained by agents, that he participated in illegal gambling; court concluded that "purpose of the agents was not to investigate or to obtain ..... law reform commission, would excise unsworn oral 8see, e. g., united states v. moore, 27 f.3d 969 , 979 (ca4 1994) ("exculpatory no" doctrine covers simple denials of criminal acts, but "does not extend to misleading exculpatory stories or affirmative statements ... that divert the government in its investigation of criminal activity"). 418 statements from 1001 altogether. see all, model penal .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-29-1997
Reported in : (1998)144CTR(P& H)127
..... vs . sham lal kewal krishan 0. the firm was running a liquor contract under licenses obtained from the government. during the course of proceedings under s. 132(5) of the act, the assessee produced a second set of accounts called set no. 2 wherein were recorded certain transactions not finding any place in the books ..... ito has an authority to consider whether a firm running liquor business had really and genuinely come into existence. the question is if the firm is not valid by reason of having authorised non-licensee partners to run the business of liquor then the partnership is declared as not genuine.17. shri ajay mittal, ..... that the order of the ito has not been declared to be prejudicial to the interest of the revenue and, therefore, order under s. 263 was not a valid and good order. reliance has been placed by shri mittal on two decisions of this court (i) cit vs . chawla trunk house and (ii) jagadhri electric ..... firm carrying on the opium business under an opium contract taken in the names of some of the partners only was not a validly constituted firm under the provisions of the opium act and was not entitled to registration. in that case, the opium contracts were in the name of m/s lal chand mohan ..... case, a licence for retail sale of country spirit had been obtained by one bihari lal jaiswal under the madhya pradesh excise rules, 1960. bihari lal jaiswal entered into a partnership with 10 other persons to conduct the business under the said licence. the ito rejected the .....Tag this Judgment!
Court : US Supreme Court
Decided on : Oct-08-1997
..... a crime, the actor need not agree 'to commit' the crime." american law institute, model penal code, tent. draft no. 10, p. 117 (1960). the model penal code still uses this formulation. see model penal code 5.03(1)(a), 10 u. l. a. 501 (1974). a conspirator ..... conspiracy, however, and he challenges the conviction because the jury was not instructed that he must have committed or agreed to commit two predicate acts himself. his interpretation of the conspiracy statute is wrong. the rico conspiracy statute, simple in formulation, provides: "it shall be unlawful for any ..... for conspiracy to violate rico. there could be no conspiracy offense, he says, unless he himself committed or agreed to commit the two predicate acts requisite for a substantive rico offense under 1962(c). salinas identifies a conflict among the courts of appeals on the point. decisions of the ..... 12.6, in support of petitioner. paul r. q. wolfson argued the cause for the united states. with him on the brief were acting solicitor general dellinger, acting assistant attorney general keeney, 54 deputy solicitor general dreeben, joel m. gershowitz, and richard a. friedman. * justice kennedy delivered the opinion ..... c)-is even more comprehensive than the general conspiracy provision applicable to federal crimes, 371, since it contains no requirement of an overt or specific act to effect the conspiracy's object. presuming congress intended the "to conspire" phrase to have its ordinary meaning under the criminal law, see morissette .....Tag this Judgment!
Court : US Supreme Court
Decided on : Apr-21-1997
..... bank, 450 u. s. 503 , 522 (1981)). these statements underscore the fundamental importance of the restrictions imposed by the tax injunction act, restrictions we proceed to address. ii the federal balance is well served when the several states define and elaborate their own laws through their own courts and ..... power when the united states sues to protect itself and its instrumentalities from state taxation. the importance of allowing the united states to proceed in federal court to determine tax immunity questions is no doubt one reason why the exception was established with little discussion in department ..... n. 6 (citing united states v. livingston, 179 f. supp. 9, 12 (edsc 1959) (three-judge district court), aff'd, 364 u. s. 281 (1960); united states v. arlington county, 326 f.2d 929 , 931 (ca4 1964); united states v. bureau of revenue of n. m., 291 f.2d 677 , ..... united states court of appeals for the eighth circuit no. 95-1918. argued april 21, 1997-decided june 2,1997 the tax injunction act (act) restricts the federal district courts' power to prevent collection or enforcement of state taxes, but makes an exception to that jurisdictional bar where no ..... and economic purposes long associated with various corporations chartered by the united states. other examples include the atlantic and pacific railroad company (chartered under an act of 1866 to construct and maintain a railroad and telegraph line from springfield, missouri, to the pacific ocean, see smith v. reeves, 178 u .....Tag this Judgment!