Court : Punjab and Haryana
Decided on : Feb-06-1962
Reported in : 47ITR705(P& H)
..... ;(c) it was stated by the assessee that electricity bills in respect of this building were paid by those who used it;(d) it was admitted by the assessee that municipal taxes in connection with the building were paid from the rents he received from his other buildings; and(e) in the return of income-tax submitted for earlier years (1945 ..... in law amounted to payment in delhi and that the monies had been received by the assessee in british india within the meaning of section 4(1) (a) of the act. mr. mittal has pressed into service the ratio of the decision, namely, that where money is remitted by means of a negotiable instrument to the persons to whom it is ..... subsequent to the assessment years in question are sought to be admitted into evidence. the other prayer is contained in a petition under section 66(4) of the income-tax act for referring the case back to the appellate tribunal to make certain additions to the statement of the case insuch manner as may be directed by this court. it is ..... . for the purposes of assessment the income-tax authorities held that 'he was a resident but not ordinarily resident' in terms of sections 4a and 4b of the income-tax act. as a result of the determination of his status the income arising or accruing during the accounting periods in kashmir was included in the total income of the assessee for .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Aug-08-1962
Reported in : AIR1963P& H201; 1963CriLJ609
..... we have also on record the evidence of p.w. 2 dr. gurdial singh, district medical officer of health, ambala, p.w.3 dr. naranjan singh, municipal medical officer of health yamuna naiar, p.w. 5 dr. dhani ram anand and p.w. 6 dr. vidya rattan, medical practitioners of yamuna nagar, p.w ..... statement goes to show that the health centre at yamuna nagar was run by the municipal committee yamuna nagar and she was retting her salary as lady health visitor from the punjab government. if was the director of health services, punjab, who used to post her at a station and transfer her to another station.13 ..... much benefit from the dicta laid down in the above cases. all the persons mentioned in the three cases drew their salary from the municipal committees. so far as miss khanna is concerned, her statement clearly goes to show that as lady health visitor she has always been paid her salary ..... have committed an offence under section 500, indian penal code, the present complaint was filed after sanction for the prosecution of the accused was given by the punjab government.3. in his statement under section 342, code of criminal procedure, the accused denied being the editor, printer and publisher of rana partap. the ..... issue of rana pratap containing the impugned news item as its editor, printer and publisher. according to section 7 of the press and registration of books act 1867 (act no. 25 of 1867), in any civil or criminal proceeding the production of a copy of a news paper containing the name of a person .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-10-1962
Reported in : AIR1963SC340; 3SCR585
..... singh and surjit singh to death and directed that ajit singh should suffer imprisonment for life. the sentence of death imposed by the learned trial judge was submitted to the punjab high court for confirmation, while all the four convicted persons preferred an appeal challenging their convictions and sentences imposed on them. the high court considered both the matters together and ..... court. it is urged that the high court did not take into account the fact that gurcharan singh who had been charged under s. 19(f) of the indian arms act has been acquitted by the same learned sessions judge who convicted him for the offence of murder under s. 302/149. it appears that the prosecution case is that gurcharan ..... , 1961. it appears that on the same day, he delivered his judgment in the companion case in which gurcharan singh was charged under s. 19(f) of the indian arms act and held that the said charge had not been proved and so, he acquitted him of that charge. it may be conceded that in this judgment, the same evidence about ..... argument has not been considered by the high court. it would be noticed that this argument is based on the decision of this court in pritam singh v. state of punjab : 1956crilj805 . there is no doubt that if the order of acquittal under s. 19(f) had been pronounced before the judgment in the principal case was delivered, then in the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Feb-26-1962
Reported in : AIR1962P& H470
..... serious attempt has been made to point out to any material which would persuade me to hold any such failure of justice. the decision by a division bench of the punjab chief court consisting of johnstone and shadi lal jj., in 87 pun re 1914: (air 1914 lah 385) on which bhide, j., placed reliance in kanshi ram's case, air ..... of dealings by means of an indent dated 22-1-1958, defendant no. 1 through defendant no. 2 offered to act as plaintiff's agents for the sale of shuttles manufactured by the plaintiff for the entire bombay state excluding the municipal limits of sholapyt with effect from 1-1-1958 on certain terms. the prices in respect of this business were ..... exhibits p.81 and p.89 from which an attempt has been made to show that the defendant had merely purchased goods from the plaintiff and that he did not act as a commission agent. reference has also been made to exhibit p. 2 by means of which the agreement exhibit p. 1 was amended. emphasis has also been laid on .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Mar-19-1962
Reported in : AIR1962P& H482; (1962)ILLJ588P& H
..... to infringment of civil rights. it was pointed out'that an ordinance completely prohibiting the dissemination of ideas on the city streets cannot be justified on the ground that the municipality holds legal title on them'.it was pointed out by mr. justice black at p. 506, that,'the more an owner, for his advantage, opens up his property for use ..... v. state of texas, (1945) 326 us 517 in which the federal government owned and operated a certain village. it was held that by virtue of that ownership the government acting pursuant to congressional authorization may not abridge the freedom of press and religion safe-guarded by the first amendment.(12) the railway authority may own or control the premises over ..... findings of the enquiry committee before the general manager or the appellate authority, nor was he supplied a copy of the report. it seems to me that the general manager acted in contravention of the principles of natural justice in reaching the conclusion that the petitioner was responsible for the stoppage of the air compressor. the following passage provides the key .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Apr-06-1962
Reported in : 14STC51(P& H)
..... contention that has been advanced as the facts of the present case are quite different and distinguishable. my attention was also invited to radha shyam datta v. patna municipal corporation,(a.i.r. 1956 pat. 182) pratap mal v. the income-tax officer,a.i.r. 1951 raj. 150 and ex parte stott, 1 ..... declaratory order where that is the proper relief to be given to the aggrieved party. in that case a declaration as to the invalidity of the impugned act together with the consequential relief by way of an injunction restraining the respondents from asserting' any rights under the enactment so declared void were considered to be ..... argument of the learned counsel for the petitioner that if in a case of this nature, the dealer does not avail of the procedure prescribed by the act because he suffers no prejudice or loss, can it be said that the purchaser who has to bear the burden of that taxation has no remedy whatsoever ..... counsel for respondents nos. 1 and 2, the petitioner does not come into the picture at all so far as the scheme of the taxation under the act is concerned and, therefore, he cannot be regarded to be an aggrieved party. my attention has been invited in particular to chiranjit lal chowdhury v. the ..... that even if the dealer had filed the present petition, it would have been liable to dismissal on the ground that the alternative remedies provided by the act have not been exhausted. it is said that it is not every dealer as denned by section 2(c) who is liable to pay the sales .....Tag this Judgment!
Court : Mumbai
Decided on : Dec-14-1962
Reported in : AIR1964Bom82; (1963)65BOMLR477; 1964CriLJ395; ILR1963Bom627
..... .2. the facts leading to the prosecution and the reference are somewhat unusual and require to be noticed in detail. one shri anna choudhari was a head master of a municipal school at village mirapur in wardha district, 'the accused tanba, is supposed to be a vice chairman of the school committee. the accused has a nephew by name bandu, who ..... prosecuted the accused tanba under sections. 448 and 506 i. p. c. at the trial the head-master and the boys concerned were examined. it was obvious that the boy punjab had been won over and had to be declared hostile, but he supported substantially a part of the prosecution case. similarly, another witness by name shriram was also won over ..... . on 19-3-62 during the recess time there was some kind of quarrel between the nephew of the accused on the one hand and two other boys, gunwant and punjab, on the other. the accused came into the school while the head-master was absent and he beat the two boys, gunwant and ..... punjab. in the meantime, the head-master returned at about 2-15 p. m. the accused was in the school. the two boys were weeping. on inquiries they informed the head- .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-27-1962
Reported in : AIR1963SC1728; 3SCR722
..... probable. the high court has even suggested that this young lawyer has perjured himself 'because of the glamour of the ex-chairman of the sitamarhi municipality and perhaps also the prospects of his support in future proved so alluring to him that he had no sense of balance left and laid himself ..... appellant's version. it appears that the appellant's father holds a position or status and reputation in sitamarhi. he was the chairman of the sitamathi municipality for some years, and the respondent has admitted that his father who was a doctor and the appellant's father who is a vaidya were friends ..... facts recorded by the trial court on its appreciation of oral evidence. the knowledge that another view is possible on the evidence adduced in a case, acts as a sobering factor and leads to the use of temperate language in recording judicial conclusions. judicial approach in such cases would always be based on ..... not entered into any agreement of sale at all. he had entrusted the appellant with stamp papers bearing his thumb marks in order that he may act as an arbitrator in his dispute with ramzan ali. the respondent thus alleged that the appellant had made fraudulent use of the stamp paper entrusted to ..... respondent's house had commenced on the 3rd may, 1950, between the father of the appellant and the respondent at the instance of bihari lal singh who acted as a negotiator. the respondent then claimed rs. 20,000/- as the price of the house and the appellant's father was prepared to pay only .....Tag this Judgment!
Court : Karnataka
Decided on : Jan-25-1962
Reported in : AIR1963Mys210; (1963)1MysLJ61
..... , air 1939 nag 269 : maung ohn, tin v. p.r.m.p.s.r.m. chettyar firm, air 1929 rang 311; hoshnak ram v. punjab national bank ltd., air 1936 lah 555; and ebadullah khan v. municipal board, : air1950all450 .17. it is not necessary to make a detailed reference to these cases because the reasoning on which they proceed is based on .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Nov-05-1962
Reported in : AIR1963AP425
..... all 727 : (air 1943 p c 142), they have been solved by this ruling.27. this view of ours gains further support from a judgment of the east punjab high court in mulchand v. small town committee, dharamkot, air 1949 e p 177. there, the father received money in discharge of his duties as the treasurer of ..... and a decree was passed against him. in a suit by the affected person, judgment was entered against him for the loss and damage caused by the wrongful act of the father. when ultimately the matter came up in appeal before the judicial committee at the instance of the decree-holder, the judicial committee decided the issue ..... of an offence; the son's liability is on the other hand recognised where in its origin, the debt was not immoral, but there was a supervening dishonest act of the father.'they also examined the scope of ilr 56 all 548 : (air 1934 pc 238) and said that its operation did not extend to cases ..... apply to any transaction originally founded in fraud and much less in proved crime, for the law will look to the corrupt beginning and consider it as one entire act.'11. this appears to be a case, which belongs to the same category as ilr 27 mad 71. further, in neither of the two cases is the ..... that it is now well settled that a son is not liable for his father's debt arising out of criminal acts. when could a father's debt be said to arise out of a criminal act which excludes the sons' liability, is the problem that poses itself in this enquiry. could it be predicated that the .....Tag this Judgment!