Court : Jammu and Kashmir
Reported in : 1973CriLJ256
..... proceedings. in this connection the learned judge observed as follows:the orders passed by a tehsildar in mutation proceedings can be agitated against before the board. section 234 of the act gives power to the state government and the board to make rules prescribing the duties of a tehsildar. defining classes of cases, matters, businesses, ..... clearly postulates that the revenue officer performs purely administrative or quasi. judicial functions and does not become a court by any stretch of imagination. section 6 of the land revenue act gives the class of revenue officers who are the financial cornmr., the divisional commr.. the collector the assistant collector of the first class and ..... : 1963 (1) cri lj 781. a division bench of the mysore high court pointed out that a tehsildar while functioning under section 3-a of the madras cultivating tenants protection act could not be said to function as a court. we are in complete agreement with the view expressed by the mysore high court.23 .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 1974CriLJ839
..... stand amply proved, it is clearly exculpatory and cannot therefore be read against the accused, kalu. the statement could be read against kalu under section 30 of the evidence act only if the two accused had while connecting kalu accused with the murder connected themselves also with it.. the learned sessions judge has overlooked ..... regards the first ground too his finding is vitiated as he has completely overlooked the evidence and other relevant circumstances having bearing on the matter.section 24 of the evidence act provides:a confession made by an accused person is irrelevant in a criminal proceeding, if the making of the confession appears to the court ..... voluntary, which has impressed the learned sessions judge, does not really inspire confidence. it must be remembered that the act of recording confessional statements under section 164 cr.p.c. is a solemn act and must be performed with all the seriousness that it deserves. it has grave implications for the prosecution and the accused .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1974]93ITR435(J& K)
..... property passing on the death ' and observed as follows: ' the expression ' property passing on the death ' includes, according to the definition contained in the 22nd section of the act, property passing either immediately on the death or after any interval either contingently or certainly, and either originally or by way of substitutive limitation, and the expression ' on ..... ' i agree with counsel for the trustees that prima facie there must, in order to give rise to a valid claim for duty, whether under section 1 or section 2 of the finance act, 1894, be a change not merely of source or title, but of possession or enjoyment.'17. similarly, a division bench of the madhya pradesh high ..... if they had not died in the air crash but by any other mode. 23. mr. bhan, standing counsel for the department, drew our attention to section 2(16) of the act (supra) and particularly to the words ' either certainly or contingently '. these words, in our opinion, do not appear to be of any assistance to the .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 1974CriLJ1104
..... the appeal is allowed, the order of the learned sessions judge acquitting the accused is set aside and that of the learned magistrate convicting the accused under sections 7/16 of the act and sentencing him to a fine of rs. 500/- is restored. in default the accused shall undergo rigorous imprisonment for six months. the order of ..... the facts of the case and had authorized the food inspector to prosecute the accused. even the specific offence committed by the accused respondent namely under section 7/16 of the act is also mentioned. it is true that the particular clause which was contravened by the respondent is not mentioned in the order of sanction, but ..... accused and hearing the arguments came to the conclusion that the prosecution case had been proved beyond reasonable doubt and he accordingly convicted the respondent under sections 7/16 of the act and sentenced him to a fine of rs. 500/-. the learned magistrate further ordered that the seized tin of ghee be destroyed after the period .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 1974CriLJ1505
..... to be vague or non-existent the remaining ground or grounds alone were sufficient for hid satisfaction while issuing an order of detention under section 3 of the maintenance of internal security act acid whether the court can rely on that statement and hold that since the detaining authority itself has expressed its mind before the court ..... authorities put the petitioner in the police wagon and took them to central jail, jammu where they were served with an order of detention under section 3 of the maintenance of internal security act. 1971. in this case also there was a denial of the allegations in the grounds of detention and then it was also pleaded that ..... was lodged, the petitioner was again brought out and sent to the central jail, jammu where he was served with a notice of detention under section 3 of the maintenance of internal security act. 1971 and also with the grounds of detention. as regards the grounds of detention communicated to him, the petitioner submitted that he had not .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1974]34STC426(NULL)
..... point is involved directly. we would, however, likely to dispose of the first point raised by the petitioners in this petition. it appears that purporting to act under section 4(1) of the act, the government issued notification no. s. r. o. 157 on 15th may, 1965, comprised in the first and second schedules declaring goods to be taxed ..... passed by the government from time to time, which is not very germane for the purpose of deciding the question at issue, the petitioner contends that section 4 of the act is ultra vires being violative of article 14 of the constitution of india inasmuch as it gives uncanalised and unguided powers to the government to tax any ..... provided by fixing a maximum rate of taxes that can be levied under a particular enactment. these conditions are clearly present in the present legislation, namely, section 4 of the act. 27. the ratio decidendi of the aforesaid case is fully in consonance with a long catena of decisions of the supreme court,, we are therefore unable .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 1975CriLJ409
..... declare the result of the analysis to be as follows:and am of the opinion that .....(underlining ours).by virtue of the provisions contained in sub-section (5) of section, 13 of the act, a report submitted by a public analyst in form iii prescribed under rule 7 of the rules, becomes admissible in evidence. the duty cast on ..... court, quoted with approval by the supreme court, reads as follows:the well-settled view of this court is that the report of the public analyst under section 13 of the act need not contain the mode or particulars of analysis.(contd. on col. 2)physical appearance microscopic examinationcommenting on this certificate, sadasi-van, j., who delivered ..... one thing is taken as a sign of another both science and daily life would be impossible. the presumption of regularity in illustration (e) to section 114 of the evidence act attaches itself to the analyst's report because it is a record prepared as per statutory provisions and the presumption is that public officers do as the .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1975]101ITR721(J& K)
..... by its order dated december 11, 1970. thereafter, the assessee moved the income-tax tribunal for rectification of its aforesaid order by means of an application under section 254(2) of the act which was rejected by the tribunal, vide its order dated april 12, 1972, with the observation that there was no mistake apparent from the record to justify ..... law in sustaining this addition ?'2. the facts leading to this reference are :the assessee, m/s. international forest co., srinagar, which is a firm registered under section 185 of the act, and carries on business as a forest lessee in the state of jammu and kashmir, tendered for and obtained in december, 1958, a lease of compartment no. ..... subsequently, it filed a revised return of income declaring a loss of rs. 2,449. the income-tax officer issued a notice to the assessee under section 143(2)(b) of the act which was complied with. on a scrutiny of the accounts, the income-tax officer noted that the assessee had omitted to show the sale of 36,000 .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 1975CriLJ1957
..... the petitioner made a representation to the government of jammu and kasrmir against his detention consistently with the provisions of section 8 of the aforesaid act. the advisory board, constituted under section 9 of the act considered the report of the government and the representation made by the petitioner, and reported to the government on ..... lohia's case : 1966crilj608 .20. in golam hussain v. commissioner of police, calcutta reported as : 1974crilj938 the detention order under section 3 of the maintenance of internal security act was passed on the ground that the activities of the detenu were prejudicial to the maintenance of public order. the grounds of detention on ..... public order which gives jurisdiction to the district magistrate to take resort to the extraordinary power of which he is possessed under section 3 of the maintenance of internal security act, recapitulating the simile given by me earlier in this judgment the injury does not remain confined to the subcutaneous tissues but .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 1975CriLJ1355
..... aside. in this view of the matter it is unnecessary to examine the authorities cited by the counsel for the parties in regard to the true scope of sub-section (2) of section 250, criminal p. c.11. the reference is therefore accepted though not on the grounds mentioned by the learned sessions judge in his order of reference. the ..... vexatious character must necessarily be very high almost as high as the certainty of a person being guilty of an offence. the exercise of the power therefore under that section must be accompanied by circumspection, caution and care.6. applying these principles to the facts of the present case it will appear that the magistrate has found that ..... under these circumstances therefore regardless of the question as to whether the magistrate did or did not follow the procedure given in section 250 of the criminal p. c. i am of the opinion that the very act of issuing a notice to the complainant asking him to show cause why he may not pay compensation to the accused, in .....
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