Court : Chennai
Decided on : Aug-24-1976
Reported in : 106ITR846(Mad)
..... 90 days and the complaint should be lodged within 90 days from the date of inspection. the andhra pradesh high court held that the definition of the word 'month' occurring in section 3(35) of the general clauses act, 1897, applied, any if so applied, the three months meant only three calendar months from the date of inspection and, consequently, the prosecutions were ..... the income-tax act, so far as it is relevant to this case, states that if the income-tax officer is satisfied that any person has without reasonable cause failed to furnish the return of the total income which he was required to furnish under sub-section (1) of section 139 or by notice given under sub-section (2) of section 139 or section 140 or has ..... respect of the assessment year 1961-62. the income-tax officer served on the assessee-company a notice under section 22(2) of the indian income-tax act, 1922, on june 17, 1961. the company applied for extension of time for filing the return of income through various letters filed from time to time. thus, by a letter ..... without reasonable cause failed to furnish it within the time allowed and in the manner required by sub-section (1) of section 139 or by such notice, as the case may be, he may .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-20-1976
Reported in : 119ITR514(AP)
..... of guests in hotels and by way of meeting catering charges of guests which are clearly in the nature of entertainment expenditure and obviously under sub-section (2) of section 37 beyond the specified limit of rs. 5,000 no further deduction can be allowed to the assessee. in our view, therefore, the tribunal ..... circumstances of the case, the sum of rs. 38,229 spent by the assessee on guests could be allowed either under section 37(2) or under section 37(3) of the income-tax act, 1961 ?'2. the facts leading to this reference are as follows :we are concerned with the assessment year 1967-68. the assessee is ..... that the item of rs. 38,229 was not by way of entertainment as the word ' entertainment' is understood in the context of section 37(2) of the i.t. act was correct. the process of reasoning which appealed to the tribunal is different from the reasoning which has appealed to us. we are in ..... 229 spent by the assessee on their guests is an item of business expenditure which would fall under section 37(1) of the act of 1961. since it is not entertainment expenditure it does not fall under section 37(2) nor can it be said to have been spent by way of advertisement and it was expenditure ..... incurred wholly and exclusively for the purpose of the business of the assessee-company and hence it would fall under section 37(1) of the act.7. before leaving this case .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-06-1976
Reported in : AIR1977SC113; AIR1977SC113a; 10ITR133(SC); 105ITR133(SC); (1976)3SCC864; 1SCR146
..... vicarabad, 'agricultural lands' within the meaning of section 2(e)(i) of the wealth-tax act (hereinafter referred to as 'the act')? 2. if any of the lands mentioned above are agricultural lands, as defined by the act, they would be excluded from the definition of 'assets' given in section 2(e) of the act, and, therefore, exempt from wealth-tax. section 2(e) says:2 (e) 'assets' includes property of every description ..... to land revenue raised a presumption of its agricultural character. 13. the full bench stated its conclusions on questions of law as follows:(1) the words 'agricultural land' occurring in section 2(e)(i) of the wealth tax act should be given the same meaning as the said expression bears in entry 86 of list i and given the widest meaning ..... as to render it unfit for immediate cultivation. the other relevant fact is that the land has been admittedly assessed to land revenue as 'agricultural land' under section 50 of the hyderabad land revenue act. these factors in our opinion, strongly indicate that the land in question is agricultural land.15. we think that it is not correct to give as wide ..... aristocratic owners? at any rate, there presumably was some, possibly quasi-judicial, enquiry at the time of classification of land as 'agricultural' under the provisions of section 50 of the andhra pradesh land revenue act. there must have been some evidence given for such a classification. 21. learned counsel for the assessee respondents submitted that no evidence had been led on the .....Tag this Judgment!
Court : Rajasthan
Decided on : Oct-21-1976
Reported in : AIR1977Raj46
..... of the matter we are of opinion that the obligation not to retain land in excess of the ceiling area arises from the time prescribed under sub-section (2) of section 30-e of the old act and from that date the rights of the state are perfected and cannot therefore be called inchoate right. the landholder also incurs a liability to part with ..... trespasser and liable to ejectment from such excess land. it may be mentioned here that though under the definition of a trespasser as given in the rajasthan tenancy act, the land-holder till the land is vested in the government under sub-section (5) of section 30-e may not come within the mischief of the term 'trespasser' yet the legislature by a fiction ..... one hand and section 68-b of the motor vehicles act read with section 6 (4) of the defence of india act on the other hand and that conflict had to be resolved. while considering the arguments of both the parties their ..... the defence of india act provided that 'the provisions of this act or any rule made thereunder or any order made under any such rule shall have effect notwithstanding anything inconsistent therewith contained in any enactment other than this act or in any instrument having effect by virtue of any enactment other than this act'. there was definitely certain apparent conflict between section 43 on the .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Sep-07-1976
Reported in : AIR1977MP102
..... regulate and to make better provisions for the administration of public, religious and charitable trusts in madhya pradesh. the act consists of six chapters having 38 sections. chapter i refers to the short title, extent and operation of the act and definitions. section 2 (4) defines 'public trust' as an express or constructive trust for a public, religious or charitable purpose ..... and includes a temple, a math, a mosque, a church, a wakf or any other religious or charitable endowment and a society formed for a religious or charitable purpose, 'register' is defined in sub-section (5) meaning a register maintained under sub-section (2) of section ..... 3 of the act, sub-section (6) of section 2 defines 'registrar' as registrar of public trusts, indicated under section 3 (1) of the act. chapter ii consisting of sections 3 to 12 deals with registration of public trusts. under section 3 (1) the collector shall be the registrar ..... the registrar has to maintain a register of public trusts under sub-section (2) of section 3. he has also to maintain such other books and registers and in such form as may be prescribed. the 'working trustee', who is defined in section 2 (9) of the act as a person who for the time being either alone or in .....Tag this Judgment!
Court : Delhi
Decided on : Jan-30-1976
Reported in : ILR1976Delhi485
..... thirty days of the receipt of the reference or within such further period as the central government may allow and the period so specified or allowed had expired. under sub-section (2), goes the argument. save as otherwise provided in the development acl, the development authority shall not undertake or carry out any development of land in any area which is not ..... public purpose, namely, planned development of delhi under the acquisition act and not under section 15 of the development act which does not in any way repeal or amend or rescind the ..... the purpose of bringing about planned development of delhi, and that the declaration under section 6 of the acquisition act was also issued after the appropriate government was fully satisfied on consideration of the report of the collector made by him under sub-section (2) of section 5-a of the acquiskion act. he further contends that the land in dispute is being acquired for a ..... arc formed for the executive benefit of the members of the society. such societies accordingly do not fall under the definition of 'company' registered under the companies act. the government of the pelitioners that the acquisition is being made for a company. the administration contends, is not sustainable. further, the land in question was being acquired for the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-30-1976
Reported in : AIR1977P& H40
..... eye of the law be treated as 'exhausted papers' under rule 3 (k) because they do not squarely and strictly come within the definition as laid. the decision of the returning officer to treat them as such is, therefore, not strictly in accordance with this provision.19. with this much ..... case of a loss or theft of a ballot-paper within the word 'obliteration' in clause (c) or of any other clause or word in the definition of rule 3 (k). it has, therefore, to be necessarily held that in the present case 42 lost or stolen papers could not in the strict ..... 1, the barcouncil of punjab and haryana would itself show that they are not taking the stand that lost or stolen ballot-papers fall squarely within the definition of 'exhausted paper'. the plea more or less is that in the absence of any positive rules, the returning officer took what appeared to be the ..... silent regarding the contingency of lost or stolen votes. according to him such lost or stolen votes could by no stretch of imagination be brought within the definition of 'exhausted papers' as laid down in the rules. the decision of the returning officer to treat them as such was, therefore, patently erroneous in ..... the absence of a specific provision providing for lost or stolen votes.48. an argument by way of analogy was also drawn from section 64a sub-clause (2) (b) of the representation of the people act which, as already noticed, was introduced as late as 1966. herein also in the case of the destruction, loss etc.. of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jul-19-1976
Reported in : AIR1976SC1929; 1976CriLJ1527; (1976)3SCC684; 1SCR1
..... matrix. has there been adulteration of food, in the sense imputed to that expression by section 2(i)(a)? assuming it falls under section 2(i)(1) of the definition, does that factor exclude it from section 2(0)(a)? even if section 2(i)(a) does apply, is the benigrant proviso to section 16(1) attracted on the score that the crime in this case constitutes a violation of ..... contravention of any of the other provisions of the act or of any rule made thereunder. in the present case we have already found that the accused is guilty of an offence of adulteration of food under section 2(i)(a). therefore, proviso (ii) is out. proviso (i) will be attracted, according to shri bhandare, if section 2(i)(l) applies to the species of adulteration ..... of the legislature. all knowledgeable law-men may concede that the procedures in municipal and higher courts are ossified to the point, priced to the level, and slow to the degree where they cannot flexibly assist disputants in early resolution of their everyday disputes. this, we hope, will change and the source of the evil eliminated.16. the next draft on ..... (e) of the prevention of food adulteration rules (for short, the rules), a complaint was lodged for selling adulterated food within the meaning of section 2(i) of the prevention of food adulteration act (hereinafter called the act) read with section. 7(1) and 16(l)(a) and rule 44(e). evidence was led to make out a prima facie case. the accused were questioned .....Tag this Judgment!
Court : Rajasthan
Decided on : Oct-05-1976
Reported in : AIR1978Raj31; 1976(9)WLN835
..... amendment of 1966, there was no provision in the old act corresponding to section 4 (5) of the new section substituted by section 2 of act no. xxii of 1906. the word 'thereupon' appearing in sub-section (2) of section 4 in the old section has also been omitted in the new section. by adding clause (g) in sub-section (1) of section 4 a duty has been cast upon the authorised officer ..... the owners of the company may be able to carry on their activities for private profit. it can hardly be denied that a company which will satisfy the definition of the word in section 3 (e) will be producing something or the other which will be useful to the public, and which the public may need to purchase. the contention of the ..... (1) that the land was being acquired for a party named in the notification. in the absence of that, the impugned order must be adjudged as bad in law. the definite averments were necessary to bring home the necessity of the public purpose to the objector and the appellant has been deprived of a valuable right to raise effective objections envisaged ..... of machinery parts for the use of general public and railway. in these circumstances, we are of the opinion that there being a definite public purpose behind the acquistion in the case the acquistion is justified under the act. reference may be made to r. l. arora v. state of uttar pradesh, air 1964 sc 1230. 23. fifthly, it was urged that .....Tag this Judgment!
Court : Mumbai
Decided on : Jan-21-1976
Reported in : AIR1976Bom405; 1977MhLJ51
..... it may be taken that the mention of two months' period indicates the date from which the firm is to be dissolved as provided under sub-section (2) of section 43 of the act.13. in so far as the letter dated 9th july, 1973, addressed by the defendants' solicitor m/s. gagrat and co. is concerned, ..... of england, third edition, vol. w8 p. 502, para 964, where it is said that where there is no express agreement to continue a for a definite period there may be an implied agreement to do so. in grawshay v. maule, (1818) 1 stand 495 = 36 er 479 the same principle was laid ..... firm.30. it is important to notice that unlike the position in england what is a partnership at will has been defined by section 7 of the indian partnership act. section 7 reads follows:'where no provision is made by contract between the partners for the duration of their partnership, or for the determination of ..... does not bring about the determination of the whole firm consisting of the existing partners is not a provision for determination within the meaning of section 7 of the act.50. the learned judge of the city civil court, was therefore clearly in error in holding that the partnership in the present case was ..... partner concerned gives clear two months' notice. according to mr. meghani, this is a provision for determination of the partnership within the meaning of section 7 of the act, so that it would also mean that the partnership cannot be determined at a moment's notice. according to mr. meghani, it follows that .....Tag this Judgment!