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Judgment Search Results Home > Cases Phrase: finance act 1968 Sorted by: old Court: allahabad Page 19 of about 10,933 results (0.267 seconds)

Mar 19 1953 (HC)

Bashir Vs. State

Court : Allahabad

Reported in : AIR1953All668

..... , x happens to pass by, a quarrel takes place between them and a gives one blow to x, the mere presence of b may not be an act and 'criminal act' would consist only of the infliction of a blow and b would not be rendered punishable by virtue of section 34. even omission to prevent an offence being ..... least if they formed the common intention immediately before beating maud. all the blows inflicted by all were inflicted in furtherance of the common intention. the result of all the acts done by all was the commission of the offence of murder; all of them are, therefore, responsible for the murder. the appellant was, therefore, rightly convicted under section ..... the manifestations of mutual consent to carry out a common purpose, thus forming as well as evidencing a combination to effect the one object towards which the separate acts are found to converge.'the presumption of the common intention must be subject to the same restrictions as other presumptions, it must not take the form of a .....

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Mar 26 1953 (HC)

Hari Prasad and ors. Vs. the State

Court : Allahabad

Reported in : AIR1953All660

..... is noted against him. entries in the account-books can be merely evidence of certain alleged facts and, as such, are relevant evidence in view of section 34, evidence act. certain entries which might be signed by a constituent may form the basis of a charge against him in view of his acknowledging his liability and the correctness of, the ..... law, especially when it has been held by the highest court that evidence of witnesses not appearing in court should not be taken on record under section 33, evidence act without strict proof of the conditions justifying its being taken so on record and also when it is usually very necessary that a witness should be examined in the court ..... of formality that a statement previously recorded of a witness who is not present should be taken on the record of a sessions case in view of section 33, evidence act as a matter of course.17. in view of the above, we allow the appeal,set aside the order of the court below, dischargethe appellants of the offences of .....

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May 07 1953 (HC)

Raj NaraIn Singh Vs. Atmaram Govind and anr.

Court : Allahabad

Reported in : AIR1954All319

..... of the observations of sir maurice gwyer, c. j. in --'in the matter of the central provinces and berar sales of motor ispirit and lubricants taxation act, 1938 , regarding the relevance for historical purposes, in constitutional cases of parliamentary paper such as, for example, the proposals for indian constitutional reform commonly known as ..... to the various matters the legislature has to deal with, including a ventilation of grievances through examination of legislative proposals or a reasonable scrutiny of administrative acts, might be effectively possible it is vitally necessary that not only should a member of the legislature not have the fear that he can be penalised ..... until so otherwise determined by legislation, the founding fathers followed the precedents created for them by the framers of both the british north america act and the australian act.24. it is interesting to note that while in canada the houses of legislature cannot enlarge their privileges by any law made by them .....

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Aug 10 1953 (HC)

Gopal Das Vs. State

Court : Allahabad

Reported in : AIR1954All80

..... the discharge of such trust, or wilfully suffers any other person so to do, commits 'criminal breach of trust'.'5. section 5 (1) (c), prevention of corruption act, 1947 (act no. 2 of 1947) is-'a public servant is said to commit the offence of criminal misconduct in the discharge of his duty if he dishonestly or fraudulently misappropriates or ..... control as a public servant or allows any other person, so to do.'6. it would appear from the different provisions of the various sections quoted above that the act of a public servant in dishonestly misappropriating or otherwise converting for his own use any property entrusted to him or under his control as a public servant or in ..... the law to such persons who are prosecuted for an offence under section 409, i. p. c., and not for an offence under section 5 (1) (c) of act 2 of 1947, and that, therefore, the provisions of section 409 in this respect violate the provisions of article 14 of the constitution and should, therefore, be held void in .....

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Sep 08 1953 (HC)

Mohan Lal and ors. Vs. the Surpunch, Punchaiti Adalat, Ugaipur and anr ...

Court : Allahabad

Reported in : AIR1954All159

..... they appeared before it. it is said that they objected to the constitution after their conviction, when they applied to the sub-divisional magistrate under section 85, panchayat raj act. but the order of the sub-divisional magistrate dismissing their application makes no reference to any objection that the bench did not include any panch from the gaon sabha of ..... 1954 all 81 (a) that the defect in the constitution of a bench of panchayati adalat caused by non-compliance of the provisions of section 49 (2) of the act is not a jurisdictional defect and is waived if no objection is raised against it. therefore when the applicants did not object to the bench that it was improperly constituted ..... 2. the second ground is that the chairman of the bench did not take part in the proceedings on certain dates. now there is no provision in the panchayat raj act which expressly makes it obligatory upon the chairman to be present on every date. on the contrary, the effect of section 77 a (1) is that if any .....

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Sep 09 1953 (HC)

Bisuntha and ors. Vs. the State of Uttar Pradesh and anr.

Court : Allahabad

Reported in : AIR1954All167

..... the applicants and two other persons and passed a cumulative sentence of fine of rs. 20/-each for commission of both the offences under section 24, cattle trespass act and section 323, i. p. c. a revision was filed against this order and the learned magistrate acquitted two persons and reduced the fine of the three applicants ..... that any further powers of revision have been conferred on the same officers by section 89.9. there is another section, namely, section 71 in the same act which also provides for a revision in revenue cases referred to under section 70, to thesub-divisional officer. this section simply says that the sub-divisional officer shall ..... 3. a revision against the order of the panchayati adalat convicting the other ten was filed before the sub-divisional magistrate under section 85, u. p. panchayat raj act. the sub-divisional magistrate appears to have been under a slight misapprehension as to the offence under which the ten applicants before him had been convicted & also as .....

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Sep 18 1953 (HC)

Bishamber Dayal Vs. State

Court : Allahabad

Reported in : AIR1954All183

..... order or any of the terms of the licence granted under this order, he shall be liable to the punishment provided under section 7, essential supplies (temporary) powers act.'this is the only provision in the order which refers to a person. when the prohibition under clause 3 is on a flour mill, infringement of that prohibition cannot ..... otherwise, it is impossible to say that any particular person has contravened any provision of the order and is liable to the punishment provided under section 7, essential supplies act.3. in the present case it has been found that mahboob was working the mill and that the applicants were not present there. there is nothing in the ..... contravened the provision of clause 3 of the order but not the applicants. it is not the prosecution case that they had abetted mahboob in the doing of the act; therefore they cannot be prosecuted as abettors also. if the state wanted to hold the proprietor of a flour mill responsible for any grinding of controlled food-grains .....

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Sep 22 1953 (HC)

Raja Ram Vs. State

Court : Allahabad

Reported in : AIR1954All204

..... the witnesses produced by him thecommon law rule which treated unswornstatement as a nullity might have had some-thing to do with the practice. the criminal evidence act of 1898 prohi-bited the prosecution from commenting upon the accused's failure to go into the witness-box and give evidence for himself but permitted the court ..... the examining justices to inform the accused of his right to give evidence on his own behalf, the indian legislature, when it enacted the prevention of corruption act, did not enact any provision making it obligatory upon the court to inform the accused of the right conferred by section 7 and did not amend the abovementioned ..... , that the investigation was conducted by a police officer of sub-inspector's grade and that this is forbidden by the proviso to section 3, prevention of corruption act (2 of 1947). this proviso runs as follows: 'provided that a police officer below the rankof deputy superintendent of police shall notinvestigate any such offence without the .....

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Sep 28 1953 (HC)

Commr. of Income-tax, U.P., Lucknow Vs. Radhaswami Satsang Sabha

Court : Allahabad

Reported in : AIR1954All291; [1954]25ITR472(All)

..... 3) (i), however, is much wider and it uses the word'property' and not the words 'lands, tenements, hereditaments or heritages.'53. in 1921 certain amendment was made by the finance act of that year and a clause (c) was added which granted exemption 'from income tax under schedule d in respect ofthe profits of a trade carried on by anycharity, if ..... of thecharity.'54. then came the decision of the house of. lords in -- 'brighton college v. marriott', 1926 ac 192 (w), in which viscount cave pointed out that-'by the finance act, 1921 (section 30), exemption is granted from income-tax under schedule d in respect of the profits of a trade carried on by any charity, if the work in connection ..... certainly gains, and so fall under the burden of the tax.'55. as a result of this decision a further amendment was made in the income-tax law by the finance act of 1927 (see s. 24) and a further exemption was granted if the trade was exercised in the course of the actual carrying cut of a primary purpose of .....

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Nov 05 1953 (HC)

Motibhai Lalloobhai and Co. Vs. Union of India (Uoi) and anr.

Court : Allahabad

Reported in : AIR1957All84

..... payment of taxes. there is a fundamental right to acquire, hold and dispose of property, and we have earlier given reasons for holding the view that section 7, finance act, does not contravene that right. article 31(2) of the constitution provides that no property shall be taken possession of or acquired for public purposes unless the law ..... in our opinion the question of the liability of the petitioners for the payment of additional duty turns on the meaning and effect of section 7 (2) of the finance act, 1951. it is not a dispute in these petitions that parliament can enact legislation which has retrospective effect, and once this is conceded we can see no particular ..... the amount by which the excise duty they had already paid on tobacco cleared between the 1st march and 27th april fell short of the amount payable under the finance act, 1951, less the amount of any refund to which they were entitled as a consequence of the abandonment of the proposed duty on unmanufactured tobacco used in .....

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