Court : Supreme Court of India
Reported in : AIR1951SC454; (1952)54BOMLR1; [1951]20ITR451(SC); [1952]1SCR1
..... can be laid down which is applicable to all cases, and each case has to be decided on its own circumstances. decisions of the english courts given under the finance acts, the scheme of which is different from the indian income-tax statues, are not always very helpful in dealing with matters arising under the indian law and analogies and ..... was not an income of the business but must be held to have been derived from a source other than business and fell within the ambit of section 12 of the indian income-tax act, and on this income excess profits tax was not payable. he contended that the facts of this case were analogous to the case of inland ..... and letting them was not a purpose for which it was formed and that being so, the disputed income cannot be said to fall under any section of the indian income-tax act other than section 10. cases of undertakings of this nature stand on an entirely different footing and are distinguishable from cases of individuals or companies acquiring lands or .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC14; 1953CriLJ542; [1952]1SCR172
..... the same as high speed diesel oil, and abetted each other in the commission of the said offence and thereby committed an offence punishable under section 106 and 107 of the indian railway act, read with section 114 of the indian penal code. 3. in cases nos. 1784/p and 1785/p of 1950 the appellant was tired along with the ..... :- 1. in case no. 1783 p of 1950 he was sentenced to six months rigorous imprisonment and a fine of rs. 15,000 under section 7 and 8 of the essential supplies (temporary powers) act. for default in the payment of fine he was to undergo six months rigorous imprisonment. a fine of rs. 1000 was awarded to him under ..... that behalf, by misdescribing or causing the misdescription of the said barrels of oil as high speed diesel oil, and thereby committed an offence punishable under sections 7 and 8 of the essential supplies (temporary powers) act. 2. secondly, that you at bombay, on or about the 29th day of december, 1949, attempted to export by rail 50 barrels of kerosene .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC47; (1952)IMLJ431(SC); [1952]1SCR179
..... as simple as that. there are certain statutory provisions which must first be examined. 31. the learned counsel for the plaintiff-respondent contended that section 43 of the contract act applied. he relied on the following provision :- 'each of two or more joint promisors may compel every other joint promisor to contribute equally with ..... redeems may have against the mortgagor......' 37. that also applies. 38. now these provisions at once raise a competition between sections 82 and 92 of the transfer of property act, section 43 of the contract act and what i might term the principle of beneficial, as opposed to proportionate or equal, distribution of liability. 39. i ..... mortgage. 59. when the figures are ascertained, i would direct that the liability of each defendant be ascertained separately in the manner prescribed by section 82, transfer of property act. 60. in the event of this liability exceeding rs. 40,253-11-10 with interest against either defendant, i would direct that his liability .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC54; 1952CriLJ547; (1952)IMLJ440(SC); [1952]1SCR377
..... or whether it can be inferred from the circumstances in which the deposition was taken. 9. the proviso quoted above must be read along with section 118 of the evidence act and section 13 of the oaths act. in my opinion, an omission to administer an oath, even to an adult, goes only to the credibility of the witness and not his ..... the judicial committee of the privy council is in point. their lordships stated in mohamed sugal esa v. the king a.i.r. 1946 p.c. 3:- 'section 13, oaths act, is quite unqualified in its terms and there is nothing to suggest that it is to apply only where the omission to administer the oath occurs her incuriam. if ..... an accomplice, or a complainant, be accepted as corroboration? 31. that the evidence is legally admissible as evidence of conduct is indisputable because of illustration (j) to section 8 of the evidence act which is in these terms : 'the question is whether a was ravished. the facts that shortly after the alleged rape, she made a complaint relating to the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC118
..... sought to support the byelaw imposing a fee of one anna to be shared equally by the purchaser and the seller as a fee charged under section 294, u. p. municipalities act. that section author see the board to charge a fee to be fixed by bye law for any license, sanction or permission which it is entitled or ..... required to grant by or under this act.'some argument was addressed to us on the question whether that section contemplates a fixed lump sum fee or a fee calculated ad valorem on the quantity of goods purchased and sold. we do ..... committee became a notifide area committee the commissioner, meerut division, by a notification extended to the respondent committee the provisions of sections 333 and 333a, d. p. municipalities act, 1916 (ii [2] of 1916). under the last mentioned section all taxes, fees, licenses, fines or penalties imposed, prescribed or levied by the town area committee are to be deemed .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC123; 1952CriLJ805; [1952]1SCR435
..... the consideration of what may be regarded as after-thoughts by way of explanation or justification. 15. in my view, the west bengal special courts act decision governs this case also, and section 11 is bad. 16. it is unnecessary to deal with the other point raised by the learned counsel for the appellants as regards the delegation ..... our constitution. it is contended that the opinion expressed by the majority of this court in the west bengal case on the corresponding part of section 5 (1) of the west bengal special courts act was not necessary for the purposes of that appeal and requires reconsideration. 6. after referring to our previous decisions in chiranjit lal choudhury v ..... the state government to direct particular 'cases' to be tried by the special court. a majority of this court held that at any rate section 5 (1) of the west bengal special courts act in so far as it authorised the state to direct 'cases' to be tried by the special court and the notification issued thereunder offended .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC218; [1952]1SCR645
..... this appeal has strongly questioned the correctness of the full bench decision relied on by the high court and the interpretation put by the high court on section 21 and section 2 (9) of the act. as we think this appeal can be decided on a simpler ground we do not consider it necessary, on this occasion, to express any opinion on ..... first deduction of income-tax from his salary was made in february 1932. no rebutting evidence was adduced by the decree-holders on the hearing of the application under section 8 of the act of 1940. the income-tax assessment form filed during the trial of the mortgage suit and marked as exhibits is dated february 9, 1933, and shows that on ..... on july 28, 1931. it is not disputed that the taxable minimum was reduced from rs. 2,000 per annum to rs. 1,000 per annum by the indian finance (supplementary & extending) act, 1931, which was enacted on november 26, 1931. therefore, at the date of the advance, i.e., on july 28, 1931. sita ram whose salary was below rs. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC331; [1952]1SCR825
..... governed by a variety of customs, which depart from the ordinary rules of hindu and muhammadan law, in regard to inheritance and other matters mentioned in section 5 of the punjab laws act, 1872. (2) in spite of the above fact, there is no presumption that a particular person or class of persons is governed by custom, ..... evidence of certain witnesses who deposed to some of the facts on which the lower court relied, did not strictly comply with the requirements of section 50 of the indian evidence act, firstly because the witnesses had no special means of knowledge on the subject of relationship between the plaintiff and ram piari, and secondly because what ..... section 50 made relevant was not mere opinion but opinion 'expressed by conduct' of persons who as members of the family or otherwise, had special means .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC235; 1952CriLJ1167; [1952]1SCR710
..... the law of procedure regulates legal proceedings generally from its inception up to its termination and usually connotes a continuous process. the bombay public safety measures act, 1947, by sections 10 to 20 under the heading 'special courts' prescribes a special procedure for the trial by the special judge of 'such offences or class of offences ..... 1950. on march 3, 1950, the petitioner filed a written statement submitting, inter alia, that the definition of 'news sheet' as given in section 2 (6) of that act, and sections 15 and 18 thereof were inconsistent with article 19(1)(a) and, as such, void under article 13 of the constitution. this was followed up ..... in the official gazette to constitute special courts of criminal jurisdiction for such area as may be specified in the notification. section 11 which corresponds to section 4 of the west bengal act and section 10 of the saurashtra ordinance empowers the government to appoint as a special judge to preside over a special court any person .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC324; 1952CriLJ1503; [1952]1SCR683
..... conform to the same general pattern so far as the points discussed above are concerned, so there is no need to discuss them individually. we hold that section 3 of the amending act of 1952 in intra vires and that the detentions are not bad on any of the grounds discussed above. the rest of the points raised in each ..... 1st of october is not absolute and irrevocable but is made dependent on the power of the appropriate government to revoke or modify it as its discretion under section 13 of the act. the state may or may not continue the detention or the whole of the extended period. in both classes of cases the duration of the detention within ..... 1. this petition and three others, namely petitions nos. 147,155 and 157 of 1952, raise issues regarding the vires and applicability to these cases of section 3 of the preventive detention (amendment) act, 1952. this judgment is confined to those points and will govern these cases only in so far as they raise those points. the remaining points which do .....
Tag this Judgment!