Court : Chennai
Decided on : Mar-27-1973
Reported in : 97ITR161(Mad)
..... opportunity to the assessee to cross-examine the various purchasers. he also set aside the orders levying penalty on the ground that the evidence so far collected did not establish definitely any concealment. he, however, expressed that it is open to the income-tax officer to initiate penalty proceedings if fresh materials are available to show that the assessee had concealed ..... the appellate tribunal on two grounds: (1) that in respect of any concealment of income which had taken place before the income-tax act, 1961, came into force, the provisions of section 271 of that act cannot be invoked, and (2) that the materials available cannot justify the levy of penalty as the finding of deliberate concealment of income cannot be arrived at on ..... assessment proceedings can be used as prima facie evidence in penalty proceedings in a particular case will depend upon whether such findings are based on materials and on a high degree of probability and whether the assessee had a reasonable opportunity to show that such findings are incorrect or are not supported by materials, and that though the nature and scope ..... the coffee-chicory business. in relation to the assessee's business in biscuits, the income-tax officer also estimated income at rs. 27,000. he also initiated penalty proceedings under section 28(1)(c) and levied a penalty of rs. 36,000.3. there was an appeal to the appellate assistant commissioner, both against the original order of assessment as also .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Sep-05-1973
Reported in : AIR1973SC2724; (1973)2SCC637; 1973(5)LC821(SC)
..... the plaintiff to the army authorities. on the other hand, the assertion is that the supplies were made by the contractor (defendant no. 2). section 70 of the contract act enables the person who actually supplies goods or renders some services, not intending to do so gratuitiously, to claim compensation from the person ..... case of a fresh contract of 1946 is also quite untenable.13. we may now turn to the plaintiff's claim to the benefit of section 70 of the contract act put forward in this court for the first time. it was urged, on the strength of piloo dhunjishaw sidhwa v. municipal corporation of the ..... fully paid at the contracted rates, as found by the high court and the trial court, no claim under section 70 of the contract act was maintainable at all. application of that section, it is contended, would be excluded where the contract made is shown to have operated and to have been discharged ..... the plaintiff, is even more formidable that mere want of signature of a duly authority on the letter. the constitutional provisions of section 175(3) of the govt. of india act would bar mere assertions of this kind from operating as evidence of a contract. again, as held by the high court, ..... with the case actually set up of supplies made by the proforma defendant no. 2 (i.e. the supplying contractor).15. another contention on behalf of the union of india was that section 70 of the contract act only applies to cases where goods are supplied or services rendered without any payment whatsoever .....Tag this Judgment!
Court : Gujarat
Decided on : Feb-10-1973
Reported in : 1974CriLJ551; (1974)GLR153
..... be made on proof of a change in the circumstances of any person receiving under section 488 a monthly allowance, or ordered under the same section to pay a monthly allowance to his wife or child. sub-section (2) of it deals with the position when such order can be cancelled or varied in ..... 231, in para 10, the supreme court has observed:the first submission made by mr. viswanatha sastri is that the principle underlying section 15(1) of the limitation act is applicable to a case of this kind and that, therefore, the execution applications are within time.... according to mr. sastri the ..... chettiar v. s. v. v. somiah : 2scr241 , the supreme court has in terms considered the question, whether the principle underlying section. 15(1) of the limitation act, 1908, can be extended by analogy or not. it is significant to note that the learned additional sessions judge has come to the conclusion that ..... he filed his application for execution of this decree on june 28th 1920. during the interval, however, the defendant filed suit no. 42 of 1916 for a declaration that the plaintiff's decree had been obtained by fraud. that litigation lasted till july 31st, 1920 and ended in the present plaintiff ..... composition of a decretal debt does not amount to an adjustment or satisfaction of a decree until the acts required to be done thereunder have been performed. here the composition scheme required payment of 40 per cent, of the decretal debts by the trustees .....Tag this Judgment!
Court : Allahabad
Decided on : Sep-12-1973
Reported in : AIR1974All147
..... the crossing of the road by the public rule 184 is the relevant rule corresponding to section 91 (2) (i). it runs as follows:--'with reference to sub-sections (1) and (2) of section 75 of the act the district magistrate or the registering authority, may, in any public place cause, sign boards ..... view of the matter the question as to who was responsible for initially constructing the rotary loses its importance.5-a. since however, the definite case of the defendant was that it had constructed the traffic island at the crossing of the mall and the metcalf road where the ..... to the ankle joint will certainly affect the endurance and the capacity of the injured person'. in our opinion it is proved by the medical evidence in the case that dr. r.v. singh also received permanent, partialdisability of the left ankle because of the reduced strength and ..... an eminent surgeon and a very respectable person of high status and we find no reason to disbelieve him. his statement is corroborated by the medical evidence in the case. it is fully established that he suffered a permanent, partialdisability. he unequivocally stated that he had not been able to ..... has been curtailed through physical handicap. 'damages for pain and suffering are clearly incapable of exact estimation and their assessment must necessarily be a matter of degree. they must be assessed on the basis of giving reasonable compensation for the actual prospective suffering entailed' charlesworth 'on negligence' (fifth edition) (page .....Tag this Judgment!
Court : Delhi
Decided on : Jan-29-1973
Reported in : [1973(27)FLR207]; ILR1973Delhi29; 1974LabIC223
..... labour, and is as such an 'industrial dispute' as defined in section 2(k) of the industrial disputes act. (12) as regards discrimination mentioned in the terms of reference, the contention of the employees' association was that the industrial finance corporation of india is a statutory corporation and is included within the definition of 'state' in article 12 of the constitution of india for ..... that the jamia milla became a public authority not because it was created by a statute, but because it was recognised as a university and given the power to confer degrees under the statute.'(51) we respectfully agree with the conclusion of the division bench so far as the amenability of jamia mi!!ia to jurisdiction under artilce 226 is concerned ..... export promotion council, : (1962)illj475cal ; b.w.devdas v. the selection committee for admission for the karnatak engineering college a.i.r. 1964 mys. 6 : v.n. parameswaran v. principal. medical college i.l.r. (1966) ker 339 ; and krishna gopal ram v. punjab university, ; on the other hand in air 1956 trav-cochin 19 and mohan lal v. rajasthan state ..... was the right derived by the jamia millia from a notification issued by the government under the university grants commission act, though jamia milla had existed before the notification as a privately formed institution. from the moment the power to confer degrees was given to jamia millia under a statute which expressly called it an 'authority' there can be little doubt that .....Tag this Judgment!
Court : Delhi
Decided on : Dec-14-1973
Reported in : AIR1975Delhi13; 1974RLR177
..... of rent, then the means of tenant would extend to the total income of his own and that of his family members. if, however only a definite amount is being contributed by the family members living with a tenant then that amount alone can be added to the income of the tenant for determining ..... must have no less wide a connotation'.(8) it seems to us that the expression 'the means' as used in clause (a) of sub section (4) of section 19 of the act, can generally speaking be equated with the resources at the disposal of a tenant or what he is getting or can fairly be assumed likely to ..... v. lachhman dass 1972 d.l.t. 382 observed that the means of the tenant is a material factor to be taken into consideration under section 19(4) of the act and it could not be assumed that a house belonging to the mother of a tenant would be available to the tenant for joint accommodation. ..... means' has been defined as 'the resources' at (one's) disposal for effecting some object, chiefly (of a person's) pecuniary resources viewed with regard'to their degree of adequacy to (his) requirements or habits of expenditure' in koster v. park 14 q.b.d. 527 cotton and lindiey, l.j.j. were of the ..... members of his family can also be taken into consideration.(2) competent authority granted permission to execute order of eviction obtained before the coming into force of the act. (in para 3, section 19 is reproduced.) (4) thus in granting or refusing to grant the permission under sub section (3) one of the factors to be taken .....Tag this Judgment!
Court : Gujarat
Decided on : May-02-1973
Reported in : (1974)15GLR107
..... death in future, there if, 'if at all, of a third transmission of protection.10. mr. shah lifted that the first part of the definition in section 5(11) only refers to a tenant by whom rent is payable, under the contract and it does not refer to a case in which rent ..... whether in the present case, after the law recognised protection in favour of bai hari, she became a tenant within the opening portion of the definition of section 5(11) as a person by whom or on whose account rent was payable for the suit premises it is obvious that in order to ..... of transmissions so long as the last person whose possession is protected satisfied the definition of a tenant contained in section 5(11). for this purpose, we may reproduce section 5(11) as it existed prior to its amendment by gujarat act no. 15 of 1965, because it is common ground before me that this ..... on these grounds that they claimed protection of their possession under the provisions of the bombay rents, hotel and lodging house rates control act, 1947 (hereinafter referred to as 'the act').2. the trial court found that both the defendants were staying with chhotalal; and after his death with his widow bai hari till the ..... dying intestate' occurring in toe aforesaid provision were repealed by the increase of rent and mortgage interest (restrictions) act, 1935. in that case, the defendant's father became a tenant of the suit premises in 1916; and after his death his widow continued in possession. she died in 1944 and the defendant who was .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-27-1973
Reported in : AIR1973SC2622; 1973CriLJ1783; (1973)2SCC793; 1SCR489
..... dissected the evidence, spun out contradictions and unnatural conduct, and tested with precision the time and sequence of the events connected with the crime, all on the touchstone of the medical evidence and the postmortem certificate. certainly, the court which has seen the witnesses depose, has a great advantage over the appellate judge who reads the recorded evidence in cold print ..... . the cherished principles or golden thread of proof beyond reasonable doubt which runs thro the web of our law should not be stretched morbidly to embrace every hunch, hesitancy and degree of doubt. the excessive solicitude reflected in the attitude that a thousand guilty men may go but one innocent martyr shall not suffer is a false dilemma. only reasonable doubts ..... imponderables pointed out by modi which makes the 'digestive' testimony inconclusive and, therefore, insufficient to contradict positive evidence, if any, about the time of death. to impute exactitude to a medical statement oblivious to the variables noticed by experts and changes in dietary habits is to be unfair to the science. we are not prepared to run the judicial risk of ..... to have been made by the deceased a little before he expired and witnesses, balakrishna and ramu, p.ws. 2 and 9, have been cited in support thereof. the last set of incriminating facts consists in the discovery, under section 27 of evidence act, of certain material objects pursuant to the statements made by the accused supported by the evidence of few persons .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-28-1973
Reported in : 1974CriLJ387
..... commerce in, certain commodities in the interest of the general public. the commodities which were intended to be brought within the purview of the act were essential commodities as defined in section 2(a) of the act. section 3 empowers the central government to make orders providing for the control of production, supply and distribution of essential commodities, if the central government ..... confiscation by the collector shall' not prevent the infliction of any punishment to which the person affected thereby is liable under the act. section 7 provides for penalties for the contravention of an order under section 3 of the act. section 7(b) empowers the criminal court to forfeit to the government any property in respect of which the order has been ..... is of the opinion that it is necessary or expedient to do so for maintaining or increasing supplies or for securing equitable distribution of any essential commodity. section 4 imposes ..... for the disposal of essential commodity seized and produced before it for contravention of an order made under section 3 of the act, for a proper appreciation of the question arising in the case, it is necessary to set out the essential facts.2. the petitioner is a retail dealer in foodgrains carrying on business at tuni village in east godavari .....Tag this Judgment!
Court : Orissa
Decided on : Jun-01-1973
Reported in : 33STC430(Orissa)
..... court are these: the assessee is a registered dealer dealing in electrical goods, automobile parts, wireless sets, furniture, etc. for the year 1966-67, it was assessed under section 12(2) of the act. while the assessing officer was dealing with the assessment of another dealer, on cross verification, a suppression of purchase in the assessee's account was noticed. the transaction took ..... dispute it, and we must say fairly, that in respect of the suppression from the same source there cannot be two best judgment assessments, particularly when there is no fresh, definite material of suppression while proceeding to complete the second best judgment assessment.a bench of the mysore high court in s.k. kalanji v. commissioner of commercial taxes  29 ..... it is not possible for the department to substitute one best judgment assessment by another merely on the change of opinion and in the absence of any fresh definite material. however, if some definite material comes into the possession of the department, which warrants a higher addition to the disclosed turnover than the one originally made on best judgment basis, it is ..... ' can imply turnover which could inferentially be said to have escaped. we think it has relation to escapement which is definitely proved and it does not take in a turnover which might have escaped assessment. the difference in phraseology in the different sub-sections denotes different notions and it is difficult to equate the power vested in the department under sub .....Tag this Judgment!