Court : Supreme Court of India
Decided on : Aug-02-1991
Reported in : AIR1992SC603; 1992CriLJ560; 1995Supp(4)SCC552
..... the force. the complainant sought appellant's prosecution under section 10(n) of the c.r.p.f. act, 1949 which reads as under :every member of the force who; (n) is guilty of any act or omission which, though not; specified in this act, is prejudicial to good order and discipline; shall be punishable with imprisonment for a term which may extend .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jul-16-1991
Reported in : AIR1991SC1853; 1991CriLJ2653; 1991(3)Crimes82(SC); JT1991(3)SC151; 1991(2)SCALE80; (1991)3SCC627; 3SCR1
..... of three eye witnesses was concerned. it was in the said circumstances that this court thought that the conviction of the appellant under section 302/34, ipc was not justified, particularly, after the evidence of the three witnesses was found to be unreliable. this also, therefore, is not a case where the ..... below. we make limited use of this evidence in the sense that we do not use any part of the evidence admissible under section 27. evidence act, against the appellant. we merely use the factum of find of the incriminating weapon from his garage and his inability to explain the presence of ..... . it was, therefore, contended by the counsel for the appellant that pw 5 panna lal was a stock witness whom the police had employed to act as a panch witness. pointing out that it was tulsi ram the brother of the deceased who had chosen him because he was closely associated with ..... submits that the evidence of a witness, declared hostile, is not wholly effaced from the record and that part of evidence which is otherwise acceptable can be acted upon. it seems to be well settled by the decisions of this court bhagwan singh v. state of haryana : 1976crilj203 ; rabinder kumar dey v. state ..... the weapons used in the commission of the crime, the investigating officer summoned two witnesses, namely, pw 5 panna lal and rajinder to act as panch witnesses. the prosecution case is that in the presence of these witnesses the appellant and his companions made certain confessional statements under section 27 .....Tag this Judgment!
Court : Karnataka
Decided on : Jun-17-1991
Reported in : 1(1992)ACC12
..... court.7. for the aforesaid reasons, our answer to the two questions set out first is that in all the appeals presented under section 173 of the act by a person against an award made by the tribunal in which he is directed to pay claimant:(i) making of the deposit of rs. 25,000/- ..... the language of the proviso to sub-section (1) of the section 173 of the act is peremptory in nature. it is well settled rule of interpretation that when the wording of a statutory provision is couched in a negative language, it is rarely ..... further stated that in a case where the insurance company pleads that it was not liable to play the amount awarded in view of section 147 of the act, it is not necessary for the insurance company to make the deposit.5. in our opinion, both these submissions made by the learned counsel are untenable. ..... filed, appeal papers were returned to the learned counsel calling upon him to make the deposit in view of the papers to section 173(1) of the act. the learned counsel returned the papers stating that the question of depositing arises if only the high court directs that such a deposit should be made. he ..... awarded by the tribunal, whichever is less, if only directed by the high court?and(2) how the deposit should be made?2. section 173 of the act reads:173.appeals: (1) subject to the provisions of sub-section (2), any person aggrieved by an award of a claims tribunal may, within ninety days from .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Nov-29-1991
Reported in : AIR1992SC644; 1992CriLJ608; JT1991(4)SC474; 1991(2)SCALE1204; (1992)1SCC304; 1992(1)LC251(SC)
..... . the special judge after considering the evidence led on behalf of prosecution held the appellant to be guilty for offence under section 5(2) of prevention of corruption act and section 161 of the indian penal code. he was convicted and sentenced to rigorous imprisonment for two years under both the counts which were to run concurrently. a fine of rs. 500 .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-11-1991
Reported in : AIR1991SC456; (1991)1CALLT35(SC); 1991(32)ECC85; 1991(51)ELT637(SC); JT1991(1)SC73; 1991(1)SCALE12; (1991)2SCC329; 1SCR43; 1991(1)LC464(SC)
..... the purposes of provisional assessment. these prices are inclusive of central excise duty. as regards trade discounts to be deducted from the said prices as per section 4 of the act we declare that 1) 25% should be deducted from the price list for bottles and phials. 2) 35% from the price list for glass-wares and 3) 20% from the ..... any duty, or of any deficiency in duty has for any reason been short-levied, or of any other sum of any kind payable to the central government under the act or these rules, such duty, deficiency in duty or sum shall on a written demand made by the proper officer, be paid to such person and at such time and ..... no. 167/1972. the facts in nutshell necessary for the decision of this appeal are that the appellant-company, a licensee under the central excise and salt act, 1944 (hereinafter referred to as the act) carried on during the relevant time, namely, 1st september, 1961 to 26th september, 1963, business of manufacturing different types of glassware's which were excisable goods under ..... the act. the appellant used to present a.r.i. forms accompanied with price lists of the goods and after paying excise duties calculated on the basis of the price lists used .....Tag this Judgment!
Court : Kolkata
Decided on : Oct-10-1991
Reported in : AIR1992Cal222,(1992)1CALLT463(HC)
..... an unregistered partnership business the sale document can be used in evidence. we are of the view that the observation ..... terms of the licence completely militates against sub-rule (1) of rule 19 of the said rules and the agreement is, thus, void by s. 24 of the contract act and the partnership is illegal. it is submitted that in this case also it is an admitted position that the cinema business is being run in the suit land on the basis ..... and latif had each 4 annas and achutananda had 2 annas share in thepartnership business. it was further agreed that aswini kumar pramanik, the brother of bishnu would act as manager of the partnership business. aswini kumar as manager looked after the said business. satchidananda having no manner of title and possession in the property in suit. the present suit is liable ..... . he has also urged that unregistered partnership deed dated 26th november, 1952 cannot also be treated as a valid document.31. on considering the submission made by both the parties we are of the view that the unregistered partnership deed cannot be enforced as a valid agreement in view of s. 9 of the partnership act, but for the purpose of dissolution of such .....Tag this Judgment!
Court : Chennai
Decided on : Jan-18-1991
Reported in : (1991)92CTR(Mad)10; 189ITR157(Mad)
..... indirectly from the transfer of the assets and the income arising to the minor sons of the assessee by virtue of their admission to the benefits of partnership in the firm could not be included in the total income of the assessee. this decision emphasises the need for a nexus between the transfer of assets ..... appeal by the assessee, the appellate assistant assistant commissioner took the view that the minor children cannot be treated as having been admitted to the benefits of the partnership as found by the income-tax officer but that, by the application of clause (iv) for the assessment year 1975-76 and clause (v) for the ..... respectively. the income-tax officer applied the provisions of section 64 of the income-tax act, 1961 (hereinafter referred to as 'the act'), on the conclusion that the minor daughters of the assessee had been admitted to the benefits of the partnership firm in which the assessee was a partner and that the trust was only an artificial ..... indian income-tax act, 1922, it must be proved to have arisen directly or indirectly from a transfer of assets made by the assessee in favour of his wife ..... bhai parekh : 77itr27(sc) , relied on the learned counsel for the assessee, lays down, though with reference to section 16(3)(a)(iv) of the indian income-tax act, 1922, that, before an income can be held to come within the ambit of section 16(3)(a)(iii) or (iv) of the .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Guwahati
Decided on : Jan-31-1991
Reported in : (1991)37ITD112(Gau.)
..... also by the hon'ble madhya pradesh high court in the case of jagdish chandra grover v. cwt  156 itr 560, that under the indian law, a partnership firm is not a legal entity as the firm name is only a compendious way of describing the partners collectively. similar claim for exemption under section 5 ..... of properties vivifies and specifies such shares in separate ownership.12. for the purpose of computation of income under the income-tax act and in particular in respect of section 9 of the indian income-tax act, 1922, the hon'ble supreme court in the case of r.b. jodha mal kuthiala v. cit  82 ..... allowed in the hands of the partners though the property might have been owned by the partnership firm. this was after considering rule 2 of the wealth-tax rules read with section 2(m) of the wealth-tax act. in such cases, it was held that the firm is not an wealth-tax assessee and ..... the revenue, the analogy cannot be drawn as sought to be made out on behalf of the assessee. the present case is under the wealth-tax act and the provision regarding exemption has been specified. in fact the charging and machinery provisions of these two enactments are separate. in a slightly different situation ..... its normal ambit, an extended meaning on account of the special definition is to be found in explanation 2 to section 2(75) of the estate duty act. in this decision, the hon'ble supreme court has distinguished the earlier decision in the case of kancharla kesava rao (supra) at page 101, it was .....Tag this Judgment!
Court : Kerala
Decided on : Jan-08-1991
Reported in : 189ITR692(Ker)
..... . c. no. 5 of 1985 on the file of the additional chief judicial magistrate (economic offences), ernakulam. the first accused is a partnership firm and accused nos. 2 and 3 are its partners. all the three accused have been convicted for the offence punishable under section 277 of the income ..... as the lower appellate court came to the conclusion that the accused committed offences punishable under section 277 of the income-tax act and sections 193 and 196 of the indian penal code. the conviction and sentence entered against the accused are challenged on various other technical grounds, it was submitted that the ..... there is no evidence to show that the third accused was carrying on the business of the partnership firm. the third accused could be roped in only on the basis of section 278b of the income-tax act, 1961. this section came into force on october 1, 1975. exhibit p-3 report was ..... , ernakulam, alone had jurisdiction to file the complaint. moreover, section 195(1)(b)(i) says that any offence punishable under any of the following sections of the indian penal code, namely, sections 193 - 196 (both inclusive), 199, 200, 205 - 211 (both inclusive) and 228 when such offence is alleged to have been ..... has been imposed. prior to the amendment effected on october 1, 1975, the punishment for offences under sections 277 and 278 of the income-tax act was imprisonment only. hence, a firm which is a juristic entity cannot be proceeded against under sections 277 and 278 and the court took the view .....Tag this Judgment!
Court : Allahabad
Decided on : Sep-26-1991
Reported in : 199ITR726(All)
..... the minor from his admission to the benefits of partnership could not be included in the hands of the father under section 16(3)(a)(iv) of the indian income-tax act, 1922, because the connection between the asset transferred by the father of the minor son and ..... of reasons. firstly, the certificate, as is clear from annexure 2 to the writ petition, related to messrs. continental chemical co., which was a registered partnership firm, in respect of which the assessee has himself filed copies of assessment orders for the assessment years 1982-83 to 1984-85, as annexure 3 ..... v. prem bhai parekh : 77itr27(sc) . in the said case a minor was admitted to the benefits of a partnership and the capital investment by him in the partnership came out of a gift made to him by his father without adequate consideration. the supreme court held that the income arising to ..... the income arising to the latter out of his admission to the benefits of partnership was remote and not proximate. according to the view of ..... the supreme court, the income must arise as a result of transfer and not only in some manner connected with it. the various clauses of section 64(1) of the act not only deal with direct transfer .....Tag this Judgment!