Gujarat Court June 1960 Judgments
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Madanlal Mathurdas Vs. Chunilal, Income-tax Officer, Ward 'C'
Court: Gujarat
Decided on: Jun-14-1960
Reported in: AIR1960Guj27; (1960)GLR38; [1962]44ITR325(Guj)
Desau, C.J. (1) A question of some importance has been raised before us on this petition and the question relates to the interpretation of the provisions imposing time-limit for issuance of a notice under S. 34 of the Income-tax Act. A notice under that section was served on the petitioner on 2-4-1938 intimating that his income for assessment year 1949-50 had escaped assessment and the competence of the income-tax Officer to issue the same is challenged on the ground that the notice was served after the expiry of the statutory period of eight years. The petitioner is a resident of the former Gondal State, which became a part of the State of Saurashtra on 1st April, 1948. The State of Saurashtra promulgated an Ordinance (IX of 1949) dated 19-3-1949, whereby income-tax was imposed in that State as therein laid down. The petitioner was doing business in the name of Messts Indian Industries at Gondal and was also carrying on business at Rajkot. For the assessment year 1949-50, he was asses...
State Vs. Rasulkhan Chandkhan
Court: Gujarat
Decided on: Jun-14-1960
Reported in: (1960)1GLR133
V.B. Raju, J.1. This is a reference by the Additional Sessions Judge of Kaira recommending that the order passed by the First Class Magistrate Nadiad rejecting the application by the prosecution for the return of the Muddamal Liquor to the Police for being sent to the Chemical Analyser. The prosecution filed an application before the learned Magistrate for the return of the Muddamal Liquor to the Police in order to enable the Police to send the Muddamal to the Chemical Analyser as the prosecution had only relied on the hydrometer test but in view of the recent ruling of the Bombay High Court is it necessary to get the liquor examined by the Chemical Analyser. The Magistrate was of the view that once the prosecution submitted a charge sheet it is to be considered that the police investigation has been completed. The Police cannot resume the investigation. He therefore thought that the request of the prosecution was not supported by any provision of law and he rejected the application.2....
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