Court : Kolkata
Reported in : AIR1930Cal710,129Ind.Cas.101
..... police officer within the meaning of section 162, criminal p.c. and any statement made to him cannot be proved against the accused.3. under section 74, excise act whenever an excise officer suspects the commission of an offence he is empowered to investigate it and in carrying on such investigation the powers of a police officer under sections ..... accused of the offence charged.2. as regards the first ground, mr. pal argues that an excise officer is a police officer within the meaning of section 25, evidence act. the point may be arguable, but so far as this court is concerned it is now res integra. it has been held in several cases that he is not, ..... the first is that any statement made by the co-accused faizuddin, who was also convicted, to the excise inspector and sub-inspector is inadmissible under section 25, evidence act. the second ground is that the district magistrate has not in his judgment found all the facts necessary to sustain the conviction, with regard to the second ground, it .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1931Cal445
..... be said that counterfeiting is an offence which is made up of parts of possessing the mould for counter felting and the act of counterfeiting. this case seems to come under the latter portion of the section namely, where several acts of which one or more than one would by itself or themselves constitute an offence constitute, when combined, a different offence .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1931Cal359
..... the defendant, bezboruah, the proprietor of a tea estate in assam called the boloma tea estate. pending suit the plaintiff company assigned its interest to the tea financing syndicate ltd. which has been substituted as plaintiff, but this assignment may for the present purpose be ignored.2. the suit is brought upon a dead of ..... merchants' accounts in the statute of james.' he adds:the provision had been found so mischievous in england that it was abolished by section 9, mercantile amendment act. a singht consideration of the circumstances of this country would have effectually prevented its introduction here even without the lessons of that , experience.19. now, the ..... there had been reciprocal demands by and between the parties. according to the plaintiff company therefore the present case was covered by article 85, schedule 1, lim. act, which runs as follows:for the balance due on a mutual, open and current account, where there have been reciprocal demands between the parties, three years .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1931Cal265a
..... the absence of any period being prescribed within which this notice must be given it is difficult to say that the petitioners have committed any offence under section 87, companies act. obviously it cannot be said that the company was in default from the very moment when the retiring director resigned. in the circumstances it does not seem to me clear ..... to be given to the registrar. the only indication of any time being prescribed is to be found in the foot-note of form :no. 26, appx. a of the act. in that form there is a foot-note that notices of change should be given within 30 days from the date of occurrence. it is quite obvious however that this ..... that the petitioners have committed any offence under section 87, companies act.3. the convictions and sentences are therefore set aside and the petitioners are acquitted. the fines, if paid, must be refunded. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1932Cal3
..... v. e.i. by. co. [1920] 42 all. 76where no doubt the learned judge sitting singly said:in order to avoid liability under the provisions of section 75 act 9 of 1890, a railway company has to establish two conditions. the first is that the articles composing the consignment are articles mentioned in schedule 2. the second is that ..... the liability as bailee of a railway company is not absolute and unqualified. one of the provisions to which section 72 is subject is contained in section 75 of the act. that section is so worded as to absolve the railway company, if the articles mentioned in schedule 2 be of the value of more than rs. 100 declared ..... i have come to the conclusion that the position is by no means so clear as the learned judge seems to think.4. it is manifest that section 75, railways act, is intended to afford protection to the railway administration in certain circumstances. but to insist on the railway administration to prove those circumstances is to deny that protection. a .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1931Cal686
..... lack of jurisdiction and fresh proceedings are time barred ?4. in my opinion the answer is in the affirmative. the indian practice is to] impose income-tax by the finance act of each year at certain graduated rates upon individuals and at the maximum rate upon registered firms. super-tax is not imposed upon registered firms but is imposed under certain ..... to firms which are not registered as well as to those which are registered. while both firms and individuals are liable to the tax by the plain wording of the finance act, the clause exempts the individual from payment in respect of certain profits as soon as those profits are in the hands of the firm assessed, but it does not ..... appropriate to his true income. he is clearly a person liable to pay tax on income of his own which has escaped assessment. what answer has he to the finance act of 1927 which imposed these taxes upon him in my opinion he has none.9. the question referred to us should be answered in the affirmative and the assessee .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1931Cal350
..... 25.5. on principle also the position of a police officer cannot be distinguished from that of an excise officer with regard to an offence under the excise act, because an excise officer is also interested in the conviction of the accused and 'in a position to dominate him. outwardly also there is hardly anything to ..... bengal excise manual (1918), which says that an excise inspector or sub-inspector is empowered to investigate any offence punishable under the act. then section 74, excise act, prescribes the powers and the duties of excise officers investigating offences and the provision shows that such officers are virtually deemed to be police officers. mr. gregory ..... in charge of the nearest police station, and section 21 provides for the report of all particulars of such arrest or seizure. on the other hand the bengal excise act 5 of 1909 goes further. section 73 prescribes that certain excise officers may investigate offences. this must be read with b. 35, vol. 1, p. 108, .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1931Cal745
..... regulations, 1927 vol. 1, rule 200, p. 200 and vol. 2, p. 65. thus the document itself has to be produced as evidence under section 91 or section 35, evidence act, when the statement contained therein becomes relevant : see for instance the case of emperor v. chittar singh : air1925all303 , the case of asfar sheikh v. emperor [1910] 11 cr. l.j ..... held that a first information under section 154 is not substantive evidence of the facts stated therein, but that it is evidence to corroborate the informant under section 157, evidence act, or to contradict him under section 155 and section 145 or is admissible under section 32 (1) or section 8 of that ..... act: see the case of azimaddy v. emperor : air1927cal17 and the case of peary mohan das v. d. watson [1912] 13 cr. l.j. 65. similarly evidence may be given of .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1932Cal143
..... this that the claimants are persons who are holding over as tenants--holding over property held for purposes of a business office upon the terms of the transfer of property act, in other words, that the landlord can get rid of them on a very short notice.8. in these circumstances, the claimants make a cross-objection as to the value ..... to follow he would have to give them nothing at all or tell them that they had no substantial interest. the law upon this matter is abundantly plain from the act itself. the first thing that has to be as-certained is the value of the land. in any ordinary case, the value of the land would be determined without valuing ..... exceptional and unusual.3. it appears that, in this neighbourhood, there is a tendency to regard all interests in land as though they were agricultural interests under the bengal tenancy act and to deal with them by way of analogy to the provisions that are there laid down; but it is quite clear that that is by no means the legal .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1932Cal14
..... methods with some other method added to it. i have felt some difficulty in construing the words in view of para. 10 (1) of the schedule to the act, which empowers the consumer to require the licensee to charge according to either of the first two methods above referred to, thus giving some indication that the method adopted ..... my learned brother has dealt with the point made by the appellant that the rate of charge must depend on the condition of supply as understood under section 21, electricity act, 1910, and the rate fixed by the local government cannot be varied without its sanction. that this is not so is clear from the opening words of section 23 ..... (ex. 13) are not in accordance with law, that it amounts to a system of double charging and cannot be allowed in view of section 23 (3), electricity . act. the learned judge directed accordingly that the company must modify its agreement form by deleting from the schedule thereof the words:plus rupees five per month per kilowatt of the .....
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