Court : Gujarat
Reported in : AIR1962Guj203; (1962)0GLR152
..... ihe deceased was under the apprehension of danger to his life.in 'this connection, reference also may be made to the provisions of section 98 of the indian penal code, which are to the effect that when an act, which would otherwise be a certain offence, is not that offence by reason of any misconception, on the parj of that person, every ..... the actual criminality of the person resisted; it depends solely on the wrongful, or apparently wrongful, character of the act attempted. if the apprehension is teal and reasonable, it makes no difference that it is mistaken.we may refer to section 79 of the indian penal code which says, nothing is an offence which is done by any person who is ..... self-defence, and if he was acting in his right of self-defence whether he was within the limits of the law in the exercise of the same.now, in this context, section 103 of the indian penal code provides that a person is entitled to defend himself or any person in defence of property upto the causing of death of .....
Tag this Judgment!Court : Gujarat
Reported in : [1962]45ITR557(Guj)
..... the income-tax officer in reducing the rebate allowable to the assessee company under clause (ii) of proviso 1 to paragraph d of part ii of the schedule to the finance act, 1956, in terms of clause 1(b) of proviso 2 of the same paragraph was legal and,(2) whether on the facts and in the circumstances of the case the ..... accounting year being the calendar year 1955. the total income of the assessee company for this assessment year was computed at rs. 4,13,561. under the provisions of the finance act of 1956 which was applicable for the relevant period, the assessee company was liable to pay super-tax at the rate of rs. 0-6-9 in the rupee. the ..... follows : 'power to assess individual members of certain companies'. the section is aimed at foiling an attempt to avoid tax by individual shareholders. we have here to interpret the language used in clause 1(b) of the second proviso to paragraph d of part ii of the schedule to the finance act, 1956, which has been quoted by us earlier. what we have .....
Tag this Judgment!Court : Gujarat
Reported in : [1961]43ITR107(Guj)
..... constituting an independent provision. there is no warrant for the same. the supreme court had occasion to consider sub-clause (ii) of the proviso appearing in the indian finance act, 1952, in commissioner of income-tax v. elphinstone spinning and weaving mills co. ltd. the said sub-clause (ii) ran as under : 'where the amount ..... (taxation concessions) order, 1950. this argument proceeds on an incorrect reading of the provisions of the part b states (taxation concessions) order, 1950, and of the finance act, 1950. under the provisions of paragraph 6 of the part b states (taxation concessions) order, it is necessary first to calculate the tax at the indian rate ..... section 66(1) of the income-tax act, 1922. the tribunal has made this reference raising the following question of law : 'whether, on the facts and in the circumstances of the case, the applicant is entitled to a rebate of rs. 12,805, under the provisions of clause (i) of the proviso to paragraph b of part i of the indian finance act .....
Tag this Judgment!Court : Gujarat
Reported in : 1962CriLJ142; (1961)GLR664
..... throughout the local area to which they are appointed, as may be exercised by such officer within the limits of his station. section 91 (sic) of the police act is a similar section. section 551 cri.p.c. provides that any police officer superior in rank to an officer in charge of a police station, in other ..... police, and(c) elsewhere, of a deputy superintendent of police, shall investigate any offence punishable under section 161. section 165 or section 165a of the indian penal code (act xlv of 1860) or under sub-section (2) of section 5 of this act, without the order of a presidency magistrate or a magistrate of the first class as the case ..... below the rank of a deputy superintendent of police shall investigate any offence punishable under section 161, section 165 or section 165a of the indian penal code or under sub-section (2) of section 5 of the prevention of corruption act. this section therefore provides that such offences shall not be investigated by police officers below the rank of .....
Tag this Judgment!Court : Gujarat
Reported in : (1962)3GLR762
..... 0-8-0 per 1b. on various dates during the period from 1-3-51 to 27-4-51. according to section 7(2) of the finance act 1951 this tobacco was subject to duty at re.10-14-0 per 1b. and the differential duty at 0-6-0 ..... duty payable on the tobacco of the plaintiff was 'assessed at rs. 47 0 and odd and was paid before the finance act 1951 after the finance act 1951 some additional sum was payable in respect of the same tobacco and the amount previously recovered fell in the category of ..... stating that the certificate of the superintendent central excise trivendrum on which he had previously relied did not satisfy the requirement of the finance act 1951. he therefore stated that the previous order reducing the rate to six annas per 1b. in respect of 270282 lbs. of ..... which came in a special class was fixed at six annas per 1b. instead of eight annas per 1b. in view of the finance act 1951 whereby the duty on tobacco which did not fall in the special class was increased from 8 annas to 14 annas per .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1963Guj15; 1963CriLJ162; (1962)GLR701
..... interval of time but the essential is the progressive action pointing to the same object. this is illustrated by illustration (1) to section 235. similarly in section 239 of the code, a series of acts separated by intervals of time are not excluded provided that those jointly tried have throughout been directed to one and the same object. ..... in a single trial, the learned judges deciding that appeal observed that a series of falsification ot accounts made to cover a single act of defalcation may be laid in one charge under section 477-a of the penal code, and would not constitute distinct offences merely by reason of a plurality of false entries intended to ..... theentire falsification of the accounts in 'regard to that embezzlement.' since, however, the charge was not framed taking the benefit of section 222 (2) of the code, but had been framed on three distinct acts of misappropriation and three items of falsification of accounts, fawcett, j. said that they had no option but to set aside the .....
Tag this Judgment!Court : Gujarat
Reported in : (1962)3GLR192
..... the year 1955-56 when the sale took place. the prant officer in his turn remanded the case to the mamlatdar directing him to take fresh evidence under section 25a of the act. the mamlatdar dismissed the application of the petitioner and thereupon the petitioner went in appeal to the prant officer. the prant officer reversed the order of the ..... the order of the prant officer. the decision of the revenue tribunal was that the petitioner was a tenant in 1956; that there was an infringement of section 64 of the act consequently the sale was bad and that the petitioner was entitled to possession of the land.3. on april 27 1961 respondents 2 and 3 filed special ..... 2), it is clear that the order passed by the mamlatdar dated 27th of april 1961 was an order under the mamlatdars courts act, 1906, in respect of which under sub-section (2) of section 23 of that act, the collector has revisional jurisdiction. in our view therefore it would not be right to say that the collector initiated the proceeding .....
Tag this Judgment!Court : Gujarat
Reported in : (1962)3GLR787
..... the claimant in appeal no. 215 of 1960 did not make any claim to the land acquisition officer the additional claim of the claimant is barred under section 25(2) of the land acquisition act. his lordship after stating the facts of other two appeals further observed:the witness who deposes about the sale embodied in ex. 55 is gopalji prabhudas. ..... first appeal no. 215 of 1960 arises from compensation case no. 20 of 1956. the lands in all these three references were notified for acquisition under section 4 of the land acquisition act on 11 march 1950. the acquisition was for and on behalf of the associated cement companies bombay in appeal no. 194 of 1960 three lands bearing survey ..... of such evidence if the materials which are brought on the record by the claimant are found to be reliable there is no reason why the court should not act upon those materials even though in some cases in assessing the value on the basis of those materials some guess work or conjecture may have to be done. there .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj88; (1962)0GLR204
..... in university education' and for that purpose to establish a university ghauts commission. the definition of 'university' in section 2 (f) of this act applies to the gujarat university constituted under the impugned act. section 12 of this act provides that it shall be the general duty of the commission to take, in consultation 'with the universities or ..... declared by parliament by law to be of national importance. the constitution also excluded from the competence of the state legislature institutions for scientific or technical education financed by the government of india, wholly or in part, and declared by parliament by law to be institutions of national importance as also union agencies and ..... may from time to time be prescribed by the statutes of the university but not beyond may 1966, except that that period was to be until may 1968 and may 1969 in respect of certain subjects therein mentioned. there is thus nothing either in the original or in the new proviso which substituted it, .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1963Guj50; (1963)0GLR326
..... was governed by the principle inerrington's case 1934 ail er 154 and johnson's case1947-2 all er 395 it was clear from the provisions ofthe act and particularly section 5a that no quasi judicialduty was imposed on the government in considering theobjections and that the inquiry was an administrativeand not a quasi judicial inquiry. we ..... of being heard either in person or by pleader, the collector shall decide whether it is desirable to hear oral or documentary evidence, which under section 14 or section 40 of the act, he has power to can for. if evidence tendered by the objector is admitted, the collector shall also afford the other party an opportunity of ..... and record it in his proceedings. 4. agents, ether than pleaders, will not be allowed to appear on behalf of persons interested in any enquiry under section 5a of the act. 5. after completing the record of evidence, the collector shall submit his report and recommendations as to each objection, whether inadmissible or admissible for the .....
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