Court : Orissa
Decided on : May-02-1973
Reported in : 34STC501(Orissa)
..... thereof, that the dealer shall pay, by way of penalty, in addition to the tax assessed under this sub-section, a sum not exceeding one and a half times of the said tax so assessed.the expression 'period' has no statutory definition while under section 2(1) and (k), the words 'quarter' and 'year' have respectively been defined. according to the shorter oxford english ..... transaction on 24th november, 1960, which comes within the quarter ending 31st december, 1960, earlier assessment of that quarter could be reopened and a fresh assessment made under section 12(8) of the act. in regard to the other three quarters, there was no justification for reassessment. this exactly is what the tribunal stated:'as i find, the detection is only on ..... was taken under section 12(8) of the act. for the aforesaid four quarters, the assessments were reopened and accounts having been discarded, suppressions were estimated.the first appellate authority upheld the assessments whereupon the assessee appealed ..... short facts relevant for our purpose are these: the assessee is a registered dealer carrying on business in rice, paddy, etc. he had been assessed in due course under the act for the quarters ending 30th june, 1960, to 31st march, 1961. suppression of transaction on 24th november, 1960, to the tune of 200 bags of paddy was found whereafter action .....Tag this Judgment!
Court : Mumbai
Decided on : Sep-06-1973
Reported in : (1974)IILLJ227Bom
..... . it is true that the society is registered as residential hotel as defined under s. 2(24) of the bombay shops & establishment act. the definition of a residential hotel in the bombay shops & establishment act is confined to the purpose of that act and under the provisions of that act it is compulsory to register the establishment run by the society as a residential hotel. the ..... pointed out the similarity between the madras pinjrapole case and the bombay pinjrapole case. the court observed in that connection as follows. -'........... save for the fact that the madras pinjrapole definitely and expressly changed its objective by starting a dairy farm and purchasing milk cows and stud bulls there is very little difference between the facts of the case before us ..... india's exports and economic development. it undertakes publication of periodicals for the benefit of the businessmen, big or small; it brings out fortnightly review in which there is a section for trade enquiries of special interest to importers and exporters. this facility is also thrown open to the non-members who can subscribe to the bulletin though it is sent ..... residence, facilities for study, reading room and library, indoor and outdoor games, film shows and radio, store-rooms, safe deposits, sewing machine for stitching one's own clothes, water-coolers, medical aid, etc. for all these amenities, only a nominal rate is charged. till 1965-66 the transit crew was charged re. 1 per head per day and off-article seamen .....Tag this Judgment!
Court : Allahabad
Decided on : Nov-29-1973
Reported in : 34STC53(All)
..... no doubt that they are not a court in the strict sense of the term. so it is necessary to ascertain whether the word 'court' is used in sub-section (2) of section 14, limitation act, in its wider sense or in its strict sense.19. he contends that as held by dwivedi, j., the judge (revisions) appointed under the u.p. sales tax ..... , 1961. the order vacating the stay order was communicated to the sales tax officer on 7th may, 1961. the judge (appeals) held that, according to the explanation to sub-section (2) to section 21, the period between 16th december, 1960, and 7th may, 1961, had also to be excluded in computing the period of four years within which the assessment could be made ..... a court or a quasi-judicial tribunal is that it is charged with a duty to decide disputes in a judicial manner and declare the rights of parties in a definitive judgment. to decide in a judicial manner involves that the parties are entitled as a matter of right to be heard in support of their claim and to adduce evidence ..... the encumbered estates act have conferred powers on the court which are not ordinarily known to law and which affects contractual rights. that circumstance does not make them anything else but tribunals exercising judicial power of the states, though in a degree different from the ordinary courts and to an extent which is also different from that enjoyed by any ordinary court .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Aug-31-1973
Reported in : 1974CriLJ970
..... powers are commonly exercised.41. in air 1955 sc 196 : 1955 cri lj 526, the court was concerned with a case under section 5(2) of the prevention of corruption act, an argument was raised that investigation having been conducted bv an officer subordinate to the deputy superintendent of police, the accused could not ..... sides an opportunity of being heard, either discharges him or frames a charge against him. the framing of a charge is meant to convey a definite information to the accused about the precise case which he has to meet. if after that stage, the investigating agency were to continue with or to ..... it has been completed a chalan shall be filed. complete and incomplete are relative terms and the difference only is of degree. the word has not been used in the section in its absolute sense. it has been observed by the supreme court in some cases that judicial inquiries and trials can ..... in jail until that unattainably high degree of perfection or completion has been reached. it has, therefore been provided in paragraph 4 of chapter 11-b of punjab high court rules and ..... material that may be revealed later on. the police may take years if not decades or generations in attaining an absolute state or a high degree of perfection or completion in its investigations and the law does not contemplate that the persons who have been taken into custody may continue rotting .....Tag this Judgment!
Court : Delhi
Decided on : Aug-06-1973
Reported in : ILR1974Delhi129; 1973RLR88
..... hostile and his evidence cannot be relied upon by the prosecution for this reason. the expression 'hostile' has not been employed in the indian evidence act, 1872. section 154 thereof is the only material provision and reads as follows: 'thecourt may, in its discretion, permit the person who calls a witness to ..... asking the deceased to carry all the three of them to karol bagh in deceased's scooter. this was unfortunately persisted in to an excessive degree; this is also what ami chand did. we do not also consider it proper to make any distinction between both of them in the matter ..... in the left ventricle and also lifted heavy weights on the day following the receipt of the wound. in the latest (eighteenth) edition of modi's medical jurisprudence and toxicology some more instauces have been added. but it is sufficient to note the following summing up at page 270 : 'thesewounds (heart wounds ..... of the madras high court observed in ammathayarammal v. the official assignee i.l.r. mad 7 that it, is not necessary under section 154 of the indian evidence act that before a party calling a witness can cross-examination him the witness should first be declared hostile by the party calling him. ..... witness 1 is also a sindhi. but these are too slender reasons for not acting upon his testimony. (26) it was also faintly urged on behalf of the appellants that both p.ws 1 and 2 were examined under section 164 criminal procedure code . and for that reason their testimony became suspicious and should be .....Tag this Judgment!
Court : Gujarat
Decided on : Apr-19-1973
Reported in : (1974)15GLR451
..... and duties conferred upon it by statute; and(3) that the g.i.p. railway was a department of the government within the meaning of section 2(2) of the act.in this case, the observations of collins l.j. in the case of pearce v. london and south western railway were quoted by the bombay ..... bombay, 180 (supra), it was observed by the division bench of the bombay high court that:it is not necessary for the purpose of satisfying the definition of 'workman' that the deceased should be working in the manufacturing process itself. all that is necessary is that he should be working in the premises ..... employer would he liable and it could be said that the death arose out of the employment of the deceased.in the instant case, the medical evidence shows that kachraji jivaji who was admitted in the hospital on 18th july 1962 had the following injury:right side hemiplegia.the certificate further shows ..... feel giddy; that would also give him mental shock and such mental shock may increase the blood pressure. it cannot therefore, be said that the medical evidence in any way negatives the evidence of other witnesses examined on behalf of the appellant that deceased kachraji got injury as a result of inhaling ..... that he did not become unconscious as a result of inhaling of poisonous gas. in my view, the learned commissioner was not justified in interpreting the medical evidence in this light.14. dr. narendra desai, ex. 10 has admitted that when kachraji was brought to him he was semi-conscious. according to .....Tag this Judgment!
Court : Guwahati
Decided on : Feb-23-1973
..... according to the place at which they accrue or arise is a plain dictate of the statute. the scheme and the pattern of the act, therefore, definitely point to the relevance of the accruing or arising of the income in the taxing state in a particular area. it is this pattern ..... proper determination of the question that arises for consideration. we have to decide this question on the scheme and provisions of the act and particularly of the provisions of section 10 while considering the challenge made against the impugned provision under article 14 of the constitution.6. after making the above general ..... up and to give a fillip for advancement of trade, business, profession, occupation or vocation within the specified areas. i say that section 10(26) of the income-tax act, 1961, in any view of the matter, is not liable to be struck down as illegal and ultra vires.'3. before proceeding ..... which is an area specified in part-a of the table appended to paragraph 20 of the sixth schedule to the constitution. he is a resident medical officer in the lokapriya gopinath bordoloi memorial t. b. aid society at gauhati, an autonomous institution, which received grants-in-aid from the government of ..... to pay any tax under the act. by an amended application, the petitioner challenges the validity of section 10(26) of the act, being violative of article 14 of the constitution.2. the department resists all the pleas of the petitioner. with regard to section 10(26) of the act, the income-tax officer states in .....Tag this Judgment!
Court : Allahabad
Decided on : Sep-18-1973
Reported in : AIR1974All290
..... before we turn to the arguments advanced by the petitioner's counsel, it would be necessary to have a look at the relevant provisions of the act and the regulations made thereunder. section 15 of the act authorises the board to make regulations providing for, amongst other things, the conferment of certificates, the conduct of examinations the conditions under which candidates shall be ..... regarding a disability of his and received a reply that his disability had been accepted as attributable 'to military service.' relying on that assurance he did not obtain an independent medical opinion. the minister of pensions later decided that his disability could not be attributed to war service. the court held that as between subjects such an assurance would be enforceable ..... failure at the high school examination. even the transfer certificate was granted by the principal when the petitioner sought for it in order to secure his admission to b. a. degree. the board now insists upon strict legal rights to cancel the result of the intermediate examination when it would be unjust to allow it to enforce the regulation having regard ..... have passed the board's high school examination or to have passed an examinationdeclared equivalent thereto, before entering upon the course of study prescribed for the intermediate examination. regulation 4 (2) of chapter xii requires the head of the institution to furnish to the secretary of the board, at the time of admission to an examination held by the board, .....Tag this Judgment!
Court : Orissa
Decided on : Jul-31-1973
Reported in : 1974CriLJ955
..... ration the report if any of the probation officer concerned in relation to the case.7. it is to be noted that sub-section (2) is mandatory. before making any order under sub-section (1), the court shall take into consideration the report if any of the probation officer concerned in relation to the case. ..... to his natural mother being assaulted by opp. party no. 1.9. as i have already stated obtaining a report from the probation officer under section 4(2) of the act is mandatory. no such report is before me in the circumstances nityananda assaulted p.w. 1 and did not resist the assault on his mother ..... : (1971)3scc914 (ram singh v. state of haryana). in paragraph 16 of that judgment their lordships observed thus:x x x x section 4 and section 6 of the act indicate the procedure requiring the court to call for a report from the probation officer and consideration of the report and any other information available ..... revision with the impugned order. the next question for consideration is whether the learned addl. sessions judge exercised his powers under section 4(1) of the act in accordance with law. section 4 (11 and (2) runs thus4. power of court to release certain offenders on probation of good conduct (1) when any person is found ..... p.w. 1 fell down on the ground p.w. 8 intervened. then petei caught hold of p.w. 2 while ichhamani dealt a blow on p.w. 2 by means of a spade. after medical examination p.w. 1 lodged information at jagatsingpur police station on 12-12-1969 at about 11.30 a. m .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-16-1973
Reported in : AIR1973SC2537; 1974MhLJ1(SC); (1973)2SCC705; 1SCR381
..... background of the provision set out above was indicated by one of us (beg, j.) in jayaram mudaliar v. ayyaswami and ors. : 1scr139 there, the following definition of lis pendens from corpus juris secundum (vol. liv, p. 570) was cited :lis pendens literally means a pending suit, and the doctrine of lis pendens has been ..... of the plaintiff and not of adverse possession of the defendant, the question of limitation in one sense becomes the question of title, because by virtue of section 28, limitation act. if the claim is barred by time, the title must be deemed to be extinguished.9. it is true that the extinction of title took place ..... powers of a widow to donate during her life time under the customary law in punjab, which was applicable to the parties, the defendants-respondents, the 8th degree collaterals of sham singh, had filed a suit on 3-7-1940 for possession of the land in dispute. this suit had been stayed from 1941 to ..... possession of the land in dispute through the tehsildar near about the date 13-12-1946 as alleged by them in para 3 of the plaint o.p.2. whether the defendants took possession of the land in dispute after 21-11-1958 as alleged in para 5 of the plaint o.p.3. whether ..... , renumered in 1949, ended with the judgment and decree of a division bench of the punjab high court passed in favour of the appellants on 21-11-1958.2. the plaintiffs asserted, in their suit no. 179 of 1959, filed on 16-4-1959, now before us in appeal, that the defendants-respondents had taken .....Tag this Judgment!