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Judgment Search Results Home > Cases Phrase: oudh laws act 1876 part ii general laws to be administeredin oudh Year: 1971

Jan 25 1971 (FN)

Donaldson Vs. United States

Court : US Supreme Court

Decided on : Jan-25-1971

..... 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 .....

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Aug 24 1971 (HC)

New Swadeshi Sugar Mills Ltd. Vs. Tax Officer Zila Parishad, Allahabad ...

Court : Allahabad

Decided on : Aug-24-1971

Reported in : AIR1972All121

..... is nothing repugnant in the subject and context of sections 108 and 114, we are of opinion that the definition of the word 'person' in the general clauses act should apply to the word 'person' in sections 108 and 114. we do not understand how those sections will become unworkable if the word 'person' is ..... consideration. so we are now required to consider two points: (1) whether a company is a person within the meaning of the zilla parishad act and the district boards act; (2) whether tax on circumstances and property can be assessed on a company under the said acts3. in this case tax has been assessed by the ..... 113 is significant. it provides that in section 111 the word 'landlord' shall have the same meaning as it has in the u. p. local rates act, and in oudh 'shall include also an under-proprietor. a permanent lessee of land ..... and a person whoholds land free of rent in perpetuity.' it is possible for an ..... liable for the payment of any sum on account of tax or any other sum declared to be due under the act or by any rule or bye-law made under the northern india ferries act to be recoverable in the manner provided by chapter viii, the zila parishad shall cause a bill to be presented ..... to the person so liable. sub-section (2) of section 148 is significant. it provides that 'a person shall be deemed to become .....

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