Court : US Supreme Court
..... the duty to canvass and to inquire. this is an old statute. it has roots in the first of the modern general income tax acts, namely, the tariff act of october 3, 1913, ii, ? i, 38 stat. 178, and prior to page 400 u. s. 524 that, in 3172, as ..... which are in his hands, and which relate to the third person's business transactions with the taxpayer. iii mr. justice clark, in part ii of his opinion for a unanimous court in reisman, 375 u.s. at 375 u. s. 445 -446, reviewed the statutory structure ..... the court dealt with another state investigative commission. there, however, the authority of the commission was limited to ascertaining facts regarding violations of criminal law and reporting its findings for criminal prosecution. there was no right to cross-examination for nonwitnesses, and the right was limited for witnesses. the ..... assistant regional commissioner for intelligence develops programs for the investigation of alleged tax frauds and "certain other civil and alleged criminal violations of tax laws" and "approves or disapproves recommendations for prosecution," 1114.(10); and that recommendations for prosecution are processed through the office of regional counsel and ..... an unlawful appropriation of the attorneys' work product and trial preparation. the court concluded that the petitioner attorneys possessed an adequate remedy at law, and that the complaint, therefore, was subject to dismissal. in reaching this conclusion, the court emphasized the employment of the accounting firm .....Tag this Judgment!
Court : Mumbai
Reported in : AIR1947Bom30; (1946)48BOMLR498
..... word 'any' according to context can bear either meaning. the use of the word 'debt' or 'security' in the singular leads to no conclusion by itself. in the bombay general clauses act, section 13, it is provided that words used in the provincial legislation in the singular would include plural and vice- versa, unless the context showed otherwise. in the present case ..... , i prefer the view taken by the calcutta high court about the meaning of the words used in article 12. i apprehend that the learned judges of the nagpur and. oudh court omitted to notice that the word 'any' can be used properly and without straining the language to mean also 'all' or 'every'. i therefore agree with the conclusion of ..... to three cases of other high courts in india. two of them, namely one from nagpur (premalabai v. priya kumari a. i. r . nag. 400 and the other from oudh (pirthtvi nath v. estate of late trilok nath a. i. r  oud 414 are in favour of the petitioner whilst a case from the calcutta high court, in re ..... that a succession certificate shall not be granted under part x of the act with respect; to any debt or security to which a right is required by section 212 or section 213 to be established by letters of administration or probate. subsection (2) defines 'security' and included in such definition is 'any stock or debenture of, or share in, a company or .....Tag this Judgment!
Court : Allahabad
Reported in : AIR1959All562
..... a tax be widespread and be not restricted to any particular locality.26. i can imagine circumstances which may possibly justify imposing a particular tax on a particular part of the municipality. in general such circumstances would be when the tax is imposed to meet the specific costs, initial or recurring, of some work which benefits that particular portion of the municipality ..... the municipal board and its need to raise money, in the matter of the board's deciding as to whether one of the general taxes is to be levied in the whole of the municipality or in any part of it. it would be in the interest of raising the funds and thus consistent with the object of providing funds to the ..... supertax', but from the preamble of the first indian income-tax act of 1886 which is 'an act for imposing a tax on income .....'20. the preamble of the u. p. municipalities act (2 of 1916) is to consolidate and amend the law relating to municipalities and that of the north western provinces and oudh municipalities act (1 of 1900) is 'to make better provision for the ..... a municipality are.'in view of what i have said above about the power to impose a tax in any part of the municipality to be void, the valid portion in sub-section (1) of section 128 would be 'subject to any general rules or special orders of the state government in this behalf, the taxes which a board may impose in .....Tag this Judgment!
Court : Chennai
Reported in : AIR1955Mad417
..... the hands of executors, administrators, or trustees will be ordered to he paid into court under this rule: see also page 1160 (ibid) see also air 1945 oudh 82 (a)'. under clause (e) the act must be something within their trust: --'suffolk v. lawrence', (1884) 32 wr 899 (g). 7. this section 302 has been construed in a leading decision of this ..... ); -- 're royle; royle v. hayes', (1889) 43 ch d 18 (q). 9. an order under this section is neither appealable nor revisable: -- 'dwarka nath v. thakurain rai rani', air 1945 oudh 54 (r). that is why the nature of the directions which can be given is hedged with so many restrictions to safeguard the rights of third parties. 10. these powers ..... advised trustees, have relation strictly to undisputed matters of management such as questions of advancement, maintenance, change of investment, sale of a house, compromises, taking proceedings. but disputed points of law or fact have never been included. the court will not, for instance construe an instrument or make any order affecting the rights of parties'. mr. justice kekewich observed;'the object ..... administration thereof'. 4. this section corresponds to section 87-b of act v of 1881 and section 264 (b) of act 1865. it appears from the provisions of act v of 1902, section 5, subsection (2), that the high court may give directions to any private executor or administrator other than the administrator-general acting officially. this provision has been recently repealed and transferred to the .....Tag this Judgment!
Court : Chennai
..... court in the case of pandia nadar vs. state of tamil nadu reported in (1974) 2 scc 539 and by virtue of the provisions of the encroachment act, the government is entitled to evict the encroachments from the government land. the learned additional advocate general produced copy of the government letter dated 07.09.2015, written by the secretary to government ..... of environment degradation. ultimately, the division bench directed the state government to identify all such water resources in different parts of the state and wherever illegal encroachments are found, initiate appropriate steps in accordance with the relevant provisions of law for restoring such natural water storage resource which has been classified, as such in the revenue records to its ..... public interest litigation, secondly a direction to the state government to identify all such natural water resources in different parts of the state and wherever illegal encroachments are found, initiate appropriate steps in accordance with the relevant provisions of law for restoring such natural water storage resources which have been classified as such in the revenue records to its ..... issued directions for all natural water resources in the different parts of the state of tamil nadu and wherever illegal encroachments are found to take steps for removal of the encroachments in accordance with the relevant provisions of law. the state government thought fit to enact the tank act and though the object of the enactment was couched on a .....Tag this Judgment!
Court : Mumbai
Reported in : (1920)22BOMLR13
..... or to consider that it was improper that a pleader or advocate should remain as a practitioner of the court, although the acts complained of do not involve an imputation of general infamy or bad character. this pledge, however, can be said to involve, if not directly, certainly indirectly, the professional character ..... when it was started, it is absolutely incompatible with their duties as lawyers to the high court that they should continue to take part in it.18. sir chimanlal did indeed say that it might be that the satyagraha movement would receive its quietus. he hoped and trusted that ..... controversy. the plain issue is what all the duties of the respondents to this court ?17. i have waited in vain for any acknowledgment on the part of , the respondents that they have realised in the events which have happened, that, however harmless and constitutional they may , have considered this movement ..... on the 10th and 11th april at ahmedabad and, though i do not for a moment suggest that any of the respondents took any part either directly or indirectly in those riots, it is a matter of common knowledge that there had been several meetings attended by thousands of ..... by the district judge, runs as follows:-being conscientiously of opinion that the bills known as the indian criminal law (amendment) bill i of 1919 and the criminal law (emergency powers) bill ii of 1919 are unjust, subversive of the principles of liberty and justice, and destructive of the elementary rights of .....Tag this Judgment!
Court : Andhra Pradesh
Reported in : AIR1963AP415
..... it was pointed out that by sub-rule (2) of rule 31 of the general rules, the railway administration seeks to limit ils responsibility as warehousemen to the period from the time of booking of the goods to ..... then claim damages, if subsequently the goods were lost or destroyed by fire.in support of this, reliance is placed on clause (2)of rule 31 of the general rules for acceptance,carriage and delivery of goods which is as follows:'that in respect of goods not removed fromrailway premises at station of ..... or have not arrived at their destination or are otherwise not available for delivery and if the consignee docs not take delivery of such goods forming part of a consignment as are available for delivery, they will be subject to wharfage charges if not removed within the time allowed for removal.'it is ..... respect to these 30 bags which were damaged. the learned judge, after referring to sections 47, 72 and 74a of the indian railways act and rule 31 of the general rules, held that the plaintiff was bound to take delivery of the consigned goods within a reasonable time after the arrival at the destination. ..... ltd. v. east indian rly. co., ii,r 44 all 763: (air 1922 all 514), and observed that when a consignee insists on open delivery, he would be insisting upon something to which he is not, in law, entitled.3. next i am referred to the decision in governor general in council v. firm badri das gauri .....Tag this Judgment!
Court : Allahabad
Reported in : (1907)ILR29All685
..... that the words are wide enough to include such evidence, and i do not think that judicial interpretations can properly limit their scope either in view of general considerations about the policy of protecting witnesses from being harassed or of the absence of any prosecutions being hitherto instituted in such cases.'49. mr. justice fulton ..... of the code, when they were considering this new offence they were creating. they could easily have provided for it had they intended to make it part of the law among the various exceptions contained in the code. sections 77 and 79 and the exceptions to section 499, if i may use the expression, just ..... intended to be and is an act consolidating, defining and amending the law of evidence. it is an act based on the english law of evidence modified to suit india. as section 2 of the act shows, all rules of evidence not contained in any statute, act or regulation in force in any part of british india wore expressly repealed.32 ..... i.l.r., 11 mad., 477 sir a. collins, c.j., applied the observations of cook burn, c.j., in the case of seaman v. netherclift (1876) l.r., 2 c.p.d., 58, and of field, j., in goffin v. donnelly (1881) l.r., 6 q.b.d., 807 as to the rules of public ..... the interest of the individual to that of a higher interest, viz., public justice, and referred to an earlier case, hindi v. bandhy (1876) i.l.r., 2 mad., 13. shephard, j., relied particularly upon baboo gunnesh dutt singh v. mugneeram chowdhry (1872) 11 i.l.r., 321. the indian evidence .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1985SC28; 1984(2)SCALE608; 1984Supp(1)SCC571; 1SCR1003
..... oath or on affirmation before an authorised magistrate or officer. affidavit has been defined in sub-clause (3) of section 3 of the general clauses act, 1897 to include 'affirmation and declaration in the case of person by law allowed to affirm or declare instead of swearing.' the essential ingredients of an affidavit are that the statements or declarations are made by the ..... for an advocate.' there follows enumeration of the conduct expected of a member of the profession. it is however, made clear that the rules in chapter-ii contain canons of conduct and etiquette adopted as general guides; yet the specific mention thereof shall not be construed as a denial of the existence of others equally imperative though not specifically mentioned. it inter ..... and comes within the mischief of professional misconduct and contrary to the norms of the professional etiquette. the state committee also concluded that on account of this misconduct on the part of the appellant, income-tax clearance certificate was obtained and therefore, the appellant was guilty of professional misconduct. having found the appellant guilty of serious misconduct, namely, attesting an ..... actions indulged in by the appellant by becoming a party to the forged documents so as to facilitate commission of fraud would constitute professional misconduct.23. provisions contained in chapter ii in part vi of the bar council of india rules of 1975 prescribe 'standards of professional conduct and etiquette. in the preamble to this .....Tag this Judgment!
Court : Delhi
Reported in : AIR2004Delhi9; 107(2003)DLT626; 2003(71)DRJ446; (2004)136PLR13
..... the due collection, getting in, and administering the estate of the deceased, which bond shall be in such form as the judge may, by general or special order, direct.(2)when the deceased was hindu, muhammadan, buddhist, sikh or jaina or an exempted person- (a) the exception made by sub-section (1) ..... testamentary and intestate jurisdiction is available without discrimination and to the same extent to either modes of succession that is, whether by testament or by the law of succession. the statutory provisions and rules framed are with a view to aid the courts. more particularly as the deceased is no longer available ..... should not be reduced to a nullity by a literal following of language, which may be due to want of skill or knowledge on the part of a draftsman, unless such language is intractable.'24. following are the well recognised principles of interpretation:-statutes must be so construed as to make ..... under the statute has been denied on ground of public policy. in r vs national insurance commissioner, ex parte connor' reportedin (1981) 1 all er 770 was a case under the social security act, 1975. a widow though entitled to the insurance as per condition of the statute for grant of social ..... been intended to be covered by the statutory provision, namely, section 291 of the act.23. on a question of proper interpretation of section 291 of the act, reference is invited to the following paras from halsbury's laws of england:-paragraph 898 at page 551 of volume 44 : 'the construction of .....Tag this Judgment!