Court : Kolkata
Decided on : Aug-13-1973
Reported in : 95ITR610(Cal)
..... discharging a rule nisi obtained by the assessee. 2. the appellant is a partnership firm. for the assessment year 1960-61 the income-tax officer, 'a' ward, district 11(1), calcutta, completed the assessment under the old act, namely, the indian income-tax act, 1922. thereafter, on the 14th march, 1969, the appellant received a notice ..... issued under section 148 of the income-tax act, 1961, whereby the appellant was called upon to submit the return of income ..... contended that the learned judge erred in holding that there were sufficient reasons for issue of a notice under section 148 of the income-tax act, 1961. according to mr. pal, the income-tax officer has not disclosed any reasons for his belief that the income had escaped assessment ..... and conditions precedent for assumption of jurisdiction under section 148 of the income-tax act, 1961, had not been satisfied. the learned trial judge should have quashed the said notice by a writ of mandamus. mr. pal relied ..... court. at the time of hearing the department wanted to rely upon a statement in response to the summons under section 131 of the income-tax act, of one shri girdhari singh, whose business had been closed on and from 31st march, 1965. that statement was produced before us. the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Nov-29-1973
Reported in : AIR1974SC396; (1974)1SCC202; 2SCR530; 1974(6)LC237(SC)
..... to any savings which may be made, expressly or by implication, by the repealing enactment (vide halsbury's laws of england, vol. 36 paragraph 714). the u.p. general clauses act (act i of 1904) provides for the consequences of a repeal under section 6, the relevant parts of which may be reproduced here :6. effect of repeal.-where any (uttar pradesh ..... any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or(e) affect any remedy, or any investigation or legal proceeding commenced before the repealing act shall have come into operation in respect of any such right, privilege, obligation, liability; penalty, forfeiture or punishment as aforesaid:and any such remedy may be enforced and any such ..... or past transactions it is this provision that will determine whether the liability arising under the repealed enactment survives or is extinguished. : air1960cal388 . section 6 of the general clauses act applies generally in the absence of a special saving provision in the repealing statut7e, for when there is one then a different intention is indicated. in any case where a ..... would have enjoyed had the repeal not been made. not to affect the previous operation cannot be converted into sanctioning subsequent operation. to read post-mortem operation into a temporary act because of a premature repeal of it is wrong. to adopt the words jagannadhadas, j. in indira sohanlal v. custodian of evacuee property, delhi and ors. : 2scr1117 has .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-07-1973
Reported in : AIR1974SC1822; 1974CriLJ890; (1974)3SCC774; 2SCR609
..... entitled to the benefit of doubt so far as this injury to laldhari is concerned. we have also come to the conclusion that the injured witnesses, who have given specific acts of accused who struck them, could be relied upon to convict particular accused persons. this is the test which the trial court had correctly employed against individual accused persons. we ..... up for trial before the additional sessions' judge of chapra on charges under sections 147, 148, 323, 325, 326, 302/34, 302/149, indian penal code. the appellant jamuna chaudhary was also charged separately under section 302 indian penal code. the prosecution case may be stated as follows : on 15-7-1965 at about 8 a.m. dukhharan koeri, p.w. 22 .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-13-1973
Reported in : AIR1973SC1062; 1973CriLJ862; (1973)4SCC4
..... the area which was prejudicial to the maintenance of public order.the order of detention as also the grounds of detention with a translation thereof in indian language, were duly served on the petitioner on the day of his arrest. on june 29, 1972 the state government received a representation from ..... are not grave and serious enough in their potentiality for disturbing the even tempo of the life of the community. in somewhat similar cases this court has regarded similar acts as justifying the orders of detention. see sk. kader v. state of w. b. : 1scr488 , netaipada saha v. state of w.b. ..... affect order and the frequency of such infraction may pose a problem of law and order, but it need not necessarily affect public order just as every act affecting public order may ,not automatically affect security of the state. in pushkar v. state of w.b. : 1970crilj852 the difference between the concept ..... 1972 the state government confirmed the detention order as required by section 12(1) of the act and duly communicated its decision to the petitioner.2. shri v. c. parashar, learned counsel appearing as amicus curiae to assist this court, submitted ..... 3, 1972. on july 5, 1972 the state government placed the petitioner's case before the advisory board as required by section 10 of the act. the board submitted its report on august 17, 1972 expressing its opinion that there was sufficient cause for the petitioner's detention. on august 26, .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-08-1973
Reported in : AIR1973SC2369; 88ITR432(SC); (1973)4SCC211; 3SCR515
..... that the intention of the legislature was to hit combinations of individuals who were engaged together in same joint enterprise but did not in law constitute partnerships when...we find,...that there is a combination of persons formed for the promotion of a joint enterprise... then i think no difficulty arises whatever in ..... they are directed against the decision of the high court of madras in a reference under section 66(1) of the indian income-tax act, 1922 (to be hereinafter referred to as the act).2. the question of law referred for ascertaining the opinion of the high court was :whether on the facts and ..... fact that they jointly own one or more shares, and jointly receive the dividends declared. those circumstances do not by themselves go to show that they acted as an 'association of persons'.9. but unfortunately for the assessee for the assessment years 1957-58 and 1958-59, they themselves had submitted their ..... the aforesaid decision correctly lay down the crucial test for determining what is an 'association persons within the meaning of section 3 of the income-tax act, and they have been accepted and followed in a number of later decisions of different high courts to all of which it is unnecessary to ..... jointly in their names or even the fact that the dividend was realised together do not go to show that the shareholders or the beneficiaries did act as an 'association of persons'. on the other hand, it is contended on behalf of the revenue by mr. karkhanis that the facts proved .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-24-1973
Reported in : AIR1973SC1461; (1973)4SCC225; SuppSCR1
..... than the one by which ordinary laws are made by parliament. secondly in certain matters the state legislatures are involved in the process of making the amendment. such partnership between the parliament and the state legislatures in making their own laws by the ordinary procedure is not recognised by the constitution. it follows from the special provision made ..... amendment of the constitution, nor is the contention that article 13(1) was specially designed to save pre-existing constitutional laws notwithstanding that the government of india act and the indian independence act were repealed by article 395. if there be in force any constitutional laws other than those repealed these are by article 372(1) given the same force ..... said enactment and invested the assembly with power to frame the constitution. whatever might be the constitutional result flowing from the doctrine that sovereignty is inalienable and that the indian independence act itself could have been repealed by parliament, independence, once granted, cannot be revoked by an erstwhile sovereign; at any rate, such revocation will not be recognised by ..... which the constituent assembly became fully representative of the various communities and interests, political, intellectual, social and cultural. it was by virtue of section 8 of the indian independence act 1947 that the constituent assembly was vested with the legal authority to frame a constitution for india.516. the first meeting of the constituent assembly took place on .....Tag this Judgment!
Court : Delhi
Decided on : Jan-10-1973
Reported in : (1974)IILLJ243Del
..... dispute.16. i am unable to assent to the contention of the learned counsel for the company as the decision of the supreme court in indian cable company's case (supra) proceeded on the uncontradicted evidence of r.w. 1 to the effect that ' the i.c.c. has ..... take up the case of the workman to convert the individual dispute into an industrial dispute.14. the learned counsel for the company relied upon indian cable co. ltd., calcutta v. their workmen 1962 1 l.l.j. 409; in that case the appellant-company considering that its ambala ..... an appreciable number of such workmen had joined such other union before their dismissal. 21. reference may also be made to workmen of indian express (p) ltd v. management of indian express (p) ltd. : (1970)iillj132sc . in that case the question whether the cause of a workman in a particular establishment ..... with m/s. mool chand shripal jain, owned a petrol pump at azadpur, delhi, which was subsequently shifted to g.t. karnal road, delhi. disputes arose inter se between the share-holders of the company about the management of its affairs. some of the share-holders in october, 1960, filed a petition in the punjab high court under the indian companies act ..... act) and that the award dated the 2nd april, 1971, made by the tribunal as published in delhi gazette, part vi, dated the 3rd june, 1971, be quashed.2. brief facts of the case are that the workman was employed by the company and in 1950 he was working as a checker. the company in partnership .....Tag this Judgment!
Court : Kolkata
Decided on : Nov-27-1973
Reported in : AIR1975Cal69
..... of supply, specification of the bolts and nuts and quantity were contained in the board's specification (1) 'project tr-47'. the plaintiff m/s. brijlal and company a registered partnership firm at 22, burtolla street, calcutta, hereinafter described as 'the contractor' duly submitted its tender which was accepted by the board. free samples of bolts and nuts were submitted fay ..... me that the plaint has not been happily drawn up in the jabalpur suit. the board in the jabalpur suit has not claimed for damages under section 73 of the indian contract act. there is no doubt that the board was at liberty to abandon its own claim in their suit, but the pleadings in jabalpur suit, as they stand, show that ..... , cannot accept this contention of mr. das.14. mr. das has also referred to section 59 of the sale of goods act stating that his client's claim for damages is under section 59 of the sale of goods act whereas the board's claim was only for the refund of the price for defective quality and short supply of goods. section .....Tag this Judgment!
Court : Mumbai
Decided on : Sep-15-1973
Reported in : (1974)76BOMLR659
..... that the said information about blacklisting should not be communicated to the said firm.3. the respondents are citizens of india and carry on business in partnership at bombay in the name and style of messrs. v.k. mithiborwala and co. (hereinafter referred to as the firm.) the business of the said ..... cases were decided by division benches and in both of them the petitioners were the same, i.e. a company which was incorporated under the indian companies act, 1913. in the first khosla case a blacklisting order was passed and in the second there was no such direct order but the high court ..... had refused to accept the highest bid made at the auction sale of country liquor shops. the supreme court held that the bihar and orissa excise act (act no. ii of 1915) expressly conferred such power on the government and even apart from that it was open to the government as the owner ..... . this apart, the ministry of works, housing and supply (department of supply) is responsible for keeping an upto date list of blacklisted firms and also acts as the coordinating ministry for purpose of reviewing doubtful or marginal cases of blacklisting orders (see clause (7) of the code). further, it is common ..... the impugned order accepting the bid of a rival contractor violated the provisions of a specific rule framed by the state government under the relevant act which regulated the procedure for granting the exclusive privilege of conducting a ferry in one case and of supplying country liquor in the other. thus .....Tag this Judgment!
Court : Chennai
Decided on : Apr-19-1973
Reported in : (1973)2MLJ212
..... a wholly owned government company, cannot be authorised to get its plant and machinery or stock-in-trade by compulsory acquisition any more than any other limited company or partnership or individual can be so authorised. he further contended that in trading the state is in the same position as a private individual except for the one factor of ..... scrutinising assents. a question arose whether section 3 (1) of the madras essential articles control and requisitioning (temporary powers) act, 1949, is repugnant to section 22-b of the indian electricity act, j9.10, and section 49 of the electricity (supply) act, 1948, and whether in case of a conflict between the exclusive and concurrent fields of legislation, the latter, under the ..... sir alladi krishnaswami ayyar, when article 44 was considered by the constituent assembly. sir alladi krishnaswami ayyar, said as extracted from the memorandum on the directive principles of the indian constitution at page 108, as follows : -thus there could be no real objection to the article as it ran. a civil code runs into every department of civil relations ..... statute law' seventh edition, page 41. the next decision referred to was vedaranyeswara swami devasthanam v. state of madras : air1964mad90 , where the constitutional validity of the madras inams (assessment) act (xl of 1956) was questioned, and particularly the contention therein was that the assent of the president was obtained to a colourable legislation. the advocate general, who appeared for the .....Tag this Judgment!