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Judgment Search Results Home > Cases Phrase: income tax act Year: 1968 Page 55 of about 650 results (0.097 seconds)

Sep 06 1968 (SC)

Commissioner of Wealth-tax, Madras Vs. Smt. R.A. Muthukrishna Ammal an ...

Court : Supreme Court of India

Decided on : Sep-06-1968

Reported in : AIR1969SC740; [1969]72ITR801(SC); [1969]2SCR1

..... work of extraction of timber of standing marked trees in compartment no. 59 marwah, was wholly without jurisdiction. for this reference may be made to section 41 of the arbitration act which provides that for the purpose of and in relation to arbitration proceedings, the court has such powers to pass interim orders for detention, preservation, interim custody and sale ..... very difficult, it was never intended that the balance work remaining in the compartment for extraction would be given to any other contractor.the case of the respondent is that acting upon the assurances and representations of the appellant corporation that the entire work in the aforesaid compartment would be handed over to him, the respondent had made adequate arrangements ..... this court by the defendant corporation. special leave is granted.2. as stated in the affidavit of the plaintiff-contractor, the corporation was created under the jammu & kashmir forest corporation act, 1978 and its main functions are : (i) to undertake research programme and to render technical advice to the state government on the matters relating to forestry, (ii) to manage, ..... who is an approved contractor of the jammu & kashmir state forest corporation (appellant before us) filed an application under sections 8, 11 and 20 of the jammu & kashmir arbitration act, 2002, on the original side of the high court of jammu & kashmir praying for a direction to the corporation defendant to file an agreement between them fully described therein, and .....

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Aug 29 1968 (HC)

Paras Dass Son of Jugal Kishore Vs. Paras Dass Son of Baij Nath

Court : Delhi

Decided on : Aug-29-1968

Reported in : 5(1969)DLT241

..... however, which the ingenuity of the learned counsel could think of was that people must be forewarded against a person who cheats the income-tax department by evading income-tax. but except for the bald assertion, my attention has nto been drawn to any precedent or principle or to any statutory provision which ..... point. holding the accused guilty for distributing the pamphlets on 19th march, 1963 in the public meeting and also on 20th march, 1963 in the income-tax department, the learned magistrate con- victed him as mentioned earlier. (3) on appeal, the learned additional sessions judge in a fairly detailed and well ..... at the red temple at delhi. on 20th march, 1963, the accused is again alleged to have distributed pamphlets of the same kind in the income-tax depa- rtment, when he was caught by shri n. h. naqvi, director of inspection (investigation). the contents of the pamphlets are stated to ..... service by the complanant because he was found incompetent and dishonest. after his'dismissal, the accused started making false complaints against the complainant to the income-tax department, as a result of which a raid was organized by the said department, but ntohing incriminating was found on such search. the accused ..... is only confined to the enquiry whether the imputation was published in good faith for the public good. whether or nto an accused person has acted in good faith under this exception, has to be considered on the facts and circumstan- ces of each case and it is neither possible .....

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Nov 08 1968 (SC)

In Re: P.C. Sen

Court : Supreme Court of India

Decided on : Nov-08-1968

Reported in : AIR1970SC1821; 1970CriLJ1525; [1969]2SCR649

..... dispute in a pending proceeding or criticism of the parties thereto, will not amount to interference with the administration of justice. courts seek to punish acts or conduct calculated to interfere with the administration of justice; and we are unable to hold that when the trial of a case is held by ..... government to the public, before it was tried by the court, and suggested that those who prepare sweetmeats out of milk were criminals and were acting in a manner contrary to the interest of the general public, was calculated to interfere with the due administration of justice.16. council for the chief ..... 1965 m/s. ramlal ghosh and grandsons had pleaded that the state of west bengal and the secretary, department of animal husbandry and veterinary services had acted mala fide and 'in complete and utter disregard of the judgment and order of the high court of calcutta and without reading or considering the same ..... counsel or otherwise the prisoner should be present at proceedings'. information conveyed to perera was inaccurate. it was held by the judicial committee that perera acted in good faith and in discharge of what be believed to be his public duty as a member of the legislature, and that he had not ..... misgivings arising in the public mind from agitation carried on by political parties. 8. the law relating to contempt of court is well settled. any act done or writing published which is calculated to bring a court or a judge into contempt, or to lower his authority, or to interfere with .....

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Oct 23 1968 (HC)

Jaishankar Gowd (by Guardian) Vs. Controller of Estate Duty

Court : Andhra Pradesh

Decided on : Oct-23-1968

Reported in : [1969]74ITR206(AP)

..... by a sale deed, annexure ' f ' of the material papers, tajbai had sold the house to one bhagwandas, the recitals in which show that, as the income of her husband has been dwindling away due to losses in business, and the family is facing troubles and difficulties, it was necessary to sell the house to advance ..... one somalingam. tajbai and somalingam had a minor son, jaishankar gowd, who is the person accountable for the estate of the deceased, under the estate duty act (hereinafter called ' the act').3. the assistant controller assessed the estate of the deceased on august 31, 1958, determining the net principal value of the estate of the deceased to ..... land and the construction of the building, for which the deceased had paid, was benami in the name of tajbai and, secondly, that section 10 of the act is applicable to this case. on these grounds the property at feelkhana was held to be part of the estate of the deceased.6. it appears to us ..... were correctly included in the estate of the deceased as property passing or deemed to pass on his death under the provisions of the estate duty act : 1. house property at feelkhana. 2. house property at kachiguda. 3. lorry property at kachiguda ' 2. the facts as ascertained from the statement of the ..... p. jaganmohan reddy, c.j.1. the central board of direct taxes, new delhi, has referred the following question for our opinion, viz. :' whether, on the facts and in the circumstances of the case, the following properties .....

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Apr 10 1968 (SC)

State of Maharashtra Etc. Vs. Madhavrao Damodar Patilchand and ors. Et ...

Court : Supreme Court of India

Decided on : Apr-10-1968

Reported in : AIR1968SC1395; (1969)71BOMLR141; 1969MhLJ17(SC); [1968]3SCR712

..... other land held by him does not exceed the ceiling area (but if the landlord be a public trust and and major portion of the income from the land is being appropriated for purposes of education or medical relief, grant the entire land to the public trust) on condition that the ..... the purposes of the interpretation of the constitution the general clauses act, as originally enacted in 1897, would alone be taken into consideration. we can hardly imagine that this was the intention of the constitution makers ..... and modifications that may be made therein under article 372, apply for the interpretation of this constitution as it applies for the interpretation of an act of the legislature of the dominion of india.' if the contention of the learned counsel for the appellant is accepted it would mean that for ..... the learned counsel for the appellant, it seems to us that the high court was right in holding that art. 31b does protect the impugned act from challenge on the ground of violation of fundamental rights. there is no doubt that art. 31b should be interpreted strictly. but even interpreting ..... thereof to landless and other persons; and for matters connected with the purposes aforesaid; it is hereby enacted ....' 10. the provisions of the impugned act carry out these objectives by imposing a ceiling on holding of land (chapter ii) and determination, declaration and vesting of surplus land (chapter iv). chapter .....

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Mar 04 1968 (SC)

Kollipara Sriramulu Vs. T. Aswathanarayana and ors.

Court : Supreme Court of India

Decided on : Mar-04-1968

Reported in : AIR1968SC1028; [1968]3SCR387

..... , the contention put forward on behalf of the appellant is well-founded and since no application was made on behalf of the first respondent under s. 2 of the partition act we are of opinion that the following direction of the high court in the preliminary decree should be deleted : '(7) that the lower court shall as for as possible allot ..... to him the site leased out and that in any event he was not liable to eviction in view of the provisions of the madras buildings (lease and rent control) act. in 1950, before the passing of the preliminary decree, a suit was filed in the district munsiff's court, vijayawada - o.s. no. 440 of 1950 by the firm and ..... period. in any case, it was said that the appellant should have been given permission under s. 3 of the partition act (partition act no. iv of 1893) when respondent no. 1 himself invoked the provisions of s. 2 of that act. it was also argued that the high court had no jurisdiction to modify any portion of the judgment dated march 25 .....

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Nov 29 1968 (HC)

Vidya Parkash Vs. Municipal Committee, Simla and anr.

Court : Delhi

Decided on : Nov-29-1968

Reported in : 5(1969)DLT283

..... officer. the criterion for determining the annual value under section 5 of the punjab urban improvable property tax act, 1940 which kapur j. had to consider was the same as the criterion adopted by the punjab municipal act, 1911 namely, the reasonable letting value of the building. the petitioner contened before kapur j. ..... the property is capable of being put. thereforee, the mere fact that the income from the agreement is nto rent but license fee and thereforee cannto be added to the actual rent fetched by the property does nto justify ..... expected from the prospective tenant. the tenant would nto only take into consideration the actual rent derived from the property but also such toher income which he would be able to extract from the situation of the property by exploiting as best as he can the beneficial use to which ..... nto capable of precise definition. 'reasonable' signifies 'in accordance with reason'. in the ultimate analysis it is a question of fact. whether a particular act is reasonable or nto depends on the circumstances in a given situation. a bargain between a willing lesser and a willing lessee uninfluenced by any extraneous ..... ttoally irrelevant for the purpose of assessing the rat( able value. equally irrelevant is the question whether the income arising from such an agreement is rent or license fee. to consider such income as irrelevant in the process of rating on the ground that it does nto amount to rent but .....

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Nov 29 1968 (HC)

Prabhu (C.D.) Vs. Deputy Commissioner, Mangalore and anr.

Court : Karnataka

Decided on : Nov-29-1968

Reported in : [1969(18)FLR292]; ILR1969KAR323; (1969)IILLJ822Kant; (1969)1MysLJ405

somnath ayyar, j.1. disciplinary proceeding against the petitioner who was a second division clerk was commenced on 23 september, 1958, on which date the charges which were made by the disciplinary authority who was the depute commissioner, were communicated to him. the petitioner produced his defence on 25 october, 1958. after the completion of that enquiry a show-cause notice was issued to the petitioner on 30 may, 1959, in which he was intimated that it was proposed to impose a punishment in the form of stoppage of five increments. the petitioner produced his representation with respect to this show-cause notice on 16 june, 1959, and that was the last that anyone heard those disciplinary proceedings.2. but instead of continuing the old disciplinary proceedings in which nothing was done after the production of the representation in response to the show-cause notice, the assistant commissioner commenced a new disciplinary on 26 november, 1960 in obedience to the direction that he should so commence it, imparted to him by the divisional commissioner. after the completion of that enquiry by the assistant commissioner, the petitioner was dismissed and it is the punishment which is called in question in this writ petition.3. though the punishment inflicted is challenged on more than one ground in this writ petition, the two main criticisms made by sri datar of his punishment are, firstly, that after the discontinuance of the first disciplinary proceeding there could be no second .....

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Dec 13 1968 (HC)

N.C. Samasthanmath Vs. Commercial Tax Officer, I Circle, Hubli and ors ...

Court : Karnataka

Decided on : Dec-13-1968

Reported in : AIR1970Kant11; AIR1970Mys11

..... who made the assessments was one ramasetty. but the petitioner had produced his returns before another commercial tax officer, and ramasetty was the commercial tax officer who issued notices under section 14 (3) (a) of the bombay sales tax act which was then operating in the area with which we are concerned calling upon the dealer to produce evidence in support of his returns ..... were second appeals to the collector who dismissed these appeals on the ground that they were incompetent appeals. then the petitioner presented revision petitions to the sales tax appellate tribunal under section 31 of the act and the tribunal took the view that since the appeals to the collector were incompetent appeals, the revision petitions were liable to be dismissed. 3. the ..... these writ petitions on the ground that when he issued notices under section 14 (3) (a) of the act, he had not been appointed as a commercial tax officer but was only appointed subsequently. 4. the notices under section 14 (3) (a) of the act were issued on march 10, 1960, and it is undisputed that ramasetty was appointed by government as a ..... commercial tax officer only on april 6, 1960. so, it will be seen that although ramasetty was not a commercial tax officer on march 10, 1960 when he issued the notices under section .....

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Apr 30 1968 (SC)

Jai Lal Vs. Delhi Administration

Court : Supreme Court of India

Decided on : Apr-30-1968

Reported in : AIR1969SC15; 1969CriLJ259; [1969]1SCR140

..... that the verdict of the courts below is erroneous.12. if a person by reason of unsoundness of mind is incapable of knowing the nature of the act or that he is doing what is either wrong or contrary to law he cannot be guilty of any criminal intent. such a person lacks the ..... for attacking baburam, no clear motive for attacking the child leela or parbati is discernible. but there is clear evidence to show that he knew that his act of stabbing and killing was wrong and contrary to law. he concealed the weapon of offence. the knife could not be recovered in spite of searches. he ..... witnesses do not say that even during these two periods the appellant was incapable of discriminating between right and wrong or of knowing the physical nature of the acts done by him.10. after the appellant was cured of the disease on january 12, 1961 he was found to be normal. he had a highly ..... , dilapidation of thought processes, absence of social rapport, delusions, hallucinations and peculiarities of conduct.9. the question is whether the appellant is criminally responsible for the acts done on november 25, 1961. section 84 of the indian penal code says:-'nothing is an offence which is done by a person who, at the time of ..... either morally wrong or contrary to law. the question is whether the appellant was suffering from such incapacity at the time of the commission of the acts. on this question, the state of his mind before and after the crucial time is relevant. there is evidence of a medical character that .....

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