Court : Mumbai
Decided on : Apr-01-1958
Reported in : 34ITR439(Bom)
..... pointed out as to what is the exact significance of the expression 'error apparent on the face of the record' and at page 340 we say : 'a mistake must be patent on the record; it must not be a mistake which can be discovered by a process of elucidation or argument or debate. the mistake being ..... patent on the record rectification must be limited to correcting that mistake only without any further argument or debate.' 4. the contention of the department is that looking to the provision .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Feb-08-1958
Reported in : 36ITR239(AP)
..... act thus provides a hierarchy of tribunals where the petitioner can agitate his contentions. mr. ranganathachari, however, has submitted that the want of jurisdiction in the income-tax officer being patent, the petitioner should not be driven to seek his remedies before the authorities provided under the act and that this is a fit case for the exercise of jurisdiction under ..... jurisdiction, which according to the learned counsel for the petitioner gives jurisdiction to this court to quash the assessment order itself at this stage, cannot be said to be so patent. having regard to the undoubted and adequate remedies which the petitioner has under the income-tax act and having regard to the further fact that the petitioner has himself taken .....Tag this Judgment!
Court : Allahabad
Decided on : Mar-27-1958
Reported in : AIR1959All313; 1959CriLJ541
..... also, but in their case it is provided that review will be permissible if it is authorized by the letters patent or the other instrument constituting the high court.it is not suggested on behalf of the applicants that the letters patent or the other instrument constituting the allahabad high court contain anything authorising this court to review its judgments. it may .....Tag this Judgment!
Court : Allahabad
Decided on : Apr-25-1958
Reported in : AIR1959All574
..... agreeable. there is some ground for questioning the correctness of the opinion that, the custodian is not a necessary party. but it cannot be said that that opinion discloses a patent error. nor does the observation that the plaintiffs are not agreeable, disclose any such error. so, although the view of the trial court as regards the applicability of section 50 ..... of the act was not sound, the order read as a whole cannot be said to disclose a patent error of law. so no interference is possible under articles 226 and 227 of the constitution. both the connected proceedings must be dismissed.19. civil revision no. 637 of 1956 .....Tag this Judgment!
Court : Allahabad
Decided on : Mar-19-1958
Reported in : AIR1958All823
..... . it may be noted here that in this case, we are not concerned with the composition of the medicine produced. that would be a matter under the patent law. if a particular prescription is patented, any other firm may not produce a medi-cine with the same prescription. but here we haveonly to see whether the goods produced by the applicant shri .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : May-14-1958
Reported in : AIR1958MP380; 1958CriLJ1402
..... fact that the discretion must be exercised by reference to all the circumstances of each particular case, and, allowance must be made when the motive for uttering a falsehood is patent on the face of it. in the present case, keshar singh p. w. 2, was belaboured by the accused; he became unconscious as a result o the injuries and continued ..... under section 302 read with section 149 of the indian penal code on a misreading of the evidence on record. this reference is governed by clause 26 of the letters patent, under which i am entitled to decide only the point of difference between the learned judges and not any point on which they have agreed. therefore, only the question of .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Apr-26-1958
Reported in : AIR1958MP397
..... , 1922, their lordships were obviously considering the same from the point as to whether there was or there was not an error apparent on the face of the record. such patent error did appear to their lordships on the face of the record having regard to the charges and their explanation rendered by the kareli municipality.the error amounted to one ..... do is to demolish the order which, according to its view, is without jurisdiction or palpably erroneous. it cannot substitute its own view for those of the inferior tribunal. the patent error must be an error of law revealed on the face of the order; vide t. c. basappa v. t. nagaupa, air 1954 sc 440 (l).39. with these principles .....Tag this Judgment!
Court : Orissa
Decided on : Jul-08-1958
Reported in : AIR1959Ori79; 24(1958)CLT377; 9STC648(Orissa)
..... turn-over made by the petitioners for that particular quarter during which the sale amount of these time-piece watches was not shown.the petitioners further contend that it is patent from the three orders that the assessment and the estimate were purely arbitrary inasmuch as for the same reason of the suppression of the sale amount of these five time ..... the face of the record as no case is made out on the face of the order to estimate the suppressed turn over at rs. 15,000/-. it is also patent from the orders that the same ground, namely, the suppression of the sale of five watches is common to all the assessments for the three quarters. errors apparent on the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-18-1958
Reported in : AIR1958SC1012; (1958)IILLJ492SC
..... this part of the appellant's case, the labour court has assumed that the so-called re-organisation is confined only to calcutta. it is really surprising that such a patently erroneous assumption should have been made by the labour court in view of the evidence adduced before it. mr. sen for respondent no. 1 has fairly conceded that this assumption ..... at the intervention of mr. rahman's friend, mr. banerfee indeed, the respondent no. 1, the union, had not come into existence until july 1953, and it would therefore be patently wrong to hold that the re-employment of mr. rahman was due to the efforts of respondent no. 1.9. the next circumstance on which the learned judge has relied .....Tag this Judgment!
Court : Kerala
Decided on : Dec-23-1958
Reported in : AIR1959Ker398
..... cases -- and the instant case is in point -- where the error, irregularity or illegality touching jurisdiction or procedure committed by an inferior count or tribunal of first instance is so patent and loudly obtrusive that it leaves on its decision an indelible stamp of infirmity or vice which cannot be obliterated or cured on appeal or revision. if an inferior court ..... or tribunal of first instance acts wholly without jurisdiction or patently in excess of jurisdiction or manifestly conducts the proceedings before it in a manner which is contrary to the rules of natural justice and all accepted rules of procedure and .....Tag this Judgment!