Court : Gujarat
Reported in : [1975]101ITR748(Guj)
..... stock could not be regarded as representing 'borrowed money' under rule (2) of part iii of schedule iv of the finance act 2 of 1915. it was necessary for the calculation of tax under the said act to consider what was the capital utilised by the port authority for its business operations and any borrowed money was to be ..... court held that the interest claimed by the assessee-company as interest on borrowed capital for construction the house property in question was not allowable under section 9(1)(iv) of the act of 1922.at the stage when the matter was argued before the income-tax appellate tribunal for assessment years 1960-61 to 1963-64, which ..... for the purposes of any business, profession or vocation carried on by him the profits of which are assessable to tax, subject to the various allowances mentioned in the section, and the relevant portion of clause (vi) was'(iv) where the property has been acquired, constructed, repaired, renewed or reconstructed with borrowed capital, the amount of .....
Tag this Judgment!Court : Gujarat
Reported in : 1955CriLJ1522
..... there and would produce them and since the discovery was made in consequence of the information received from the accused, the statement is admissible in evidence under section 27, evidence act, the production of the murkis and the omkar is proved by the fanch nauia jutha ex. 16, despite the tact that, the accused has denied having ..... does not open his mouth cannot be urged against him. one must remember also that very frequently the accused is an illiterate person, and makes a statement under section 342 criminal p. c, which is obviously untrue. very frequently he is not prepared to admit anything, whereas, if he was wise, he would admit facts ..... the dicta of the learned judge. in 'in re venkataswami : air1950mad309 , dealing with the presumption under section 114, of evidence act, it was observed that the explained possession of a jewel of a murdered person will be evidence under section 114 not only regarding theft but also regarding the murder itseii' if the possession could not rea- . .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1960Guj27; (1960)GLR38; [1962]44ITR325(Guj)
..... , madhya saurashtra circle. rajkot. the state of saurashtra became a part of the state of bombay after the constitution came into operation on 26-1-1950. the indian finance act, 1950 was enacted by the central parliament and received assent of the president on 31-3-1950. it is not now disputed before us that the present case is ..... this petition and the question relates to the interpretation of the provisions imposing time-limit for issuance of a notice under s. 34 of the income-tax act. a notice under that section was served on the petitioner on 2-4-1938 intimating that his income for assessment year 1949-50 had escaped assessment and the competence of the income ..... court relied on by mr. shah. it is also true that as far as possible the same expression should receive the same interpretation in the other parts of the same section. but the court in that case was considering the expression 'issue' as used in s. 34(3) and in a different context and different collocation and that decision, .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1960Guj1; 1960CriLJ1200
..... in son facto, is exempted from criminal responsibility. such exemption isolated only where the insane person is incapable of knowing the nature of the act, or that he is doing what is either wrong or contrary tallow. section 84 lays down the legal test of responsibility in cases of alleged unsoundness off mind, and it is by that test, as distinguished from ..... down by the house of lords in daniel mc naughton's case, (1943) 10 cl and fin 200. section 84 thus provides that a man who is, by reason his own conduct ..... the medical test, that the criminality of an act is to be determined. the provisions of s.84 are in substance theme as toes laid .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1961Guj115; (1961)GLR467; (1961)0GLR471
..... so doing, he can more fully exercise and enjoy the1 object or carry out the purpose for which the easement was granted'. this seems to be consistent with section 21 of the indian easements act. 'i think that the right of way which was granted by the award was a general right of way, and cannot be fettered by implied restrictions, and ..... of the privy council in jadulal mullick v. gopalchandra mu-kerji, ilr 13 cal 136. in that case their lordships took into account that the bengal legislature had passed an act for the more efficient municipal government of calcutta and bye-laws were made to regulate the removal of refuse. it was provided that the servants of the municipality were to .....
Tag this Judgment!Court : Gujarat
Reported in : (1961)2GLR242
..... on 8th july 1959 notwithstanding his conviction for the offence of setting up the same cannot be said to be barred by limitation under the proviso to section 200(1) of the act. mr. nanavati however relied upon a decision of the bombay high court reported in emperor v. bechardas xxxii bombay law reporter 768 where broomfield j ..... offence charged was that the respondent had continued the encroachment or projection on 8th july 1959 the period of six months prescribed under the proviso to section 200(1) of the act should be computed from the date of first conviction of the respondent for the offence of setting up the encroachment or projection and not from ..... continuing the wooden plank. the respondent also contended that in any event the complaint was barred by reason of the provision contained in the proviso to section 200(1) of the act.2. the prosecution led the evidence of the encroachment inspector and one clerk in the surat municipality called s.v. karve who had accompanied the encroachment .....
Tag this Judgment!Court : Gujarat
Reported in : (1961)GLR487; [1962]45ITR294(Guj)
..... stood at all relevant time for the purpose of the present petition, were introduced in section 35 by the finance act, 1956. it is of some importance and cogency to note that it was by the same finance act of 1956 that the definition of 'dividend' in section 2(6a) with which we are concerned was substituted. the proviso to sub-clause ..... and which have bearing on the examination of the contention raised on behalf of the petitioner. prior to its amendment by the finance act, 1955, clause (6a) of section 2 was, in certain respect, differently worded. to sub-clause (c) relating to distribution made to shareholders of a company on the liquidation to the ..... changes and modifications which were made in respect of section 35(10) with which we are concerned. sub-section (10) was substituted by the finance act of 1956 with effect from april 1, 1956. incidentally, it may be mentioned that sub-section (10) was deleted by clause (2) of section 30 of the finance act of 1959. in the course of the argument .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj208; [1962(4)FLR498]; (1961)GLR705; (1964)0GLR470; (1962)IILLJ342Guj
..... against their own folly or carelessness. the absolute nature of such an obligation on the occupier or the manager of a factory is also found in a corresponding section, section 14, of the english factories act. in davies v. thomas owen and co. ltd., (1919) 2 k. b. 39, this aspect of the obligation was emphasised by holding that ..... in halsbury's laws of england, third edition, vol. 17, page 74, where the propositions laid down in some of the leading cases on the corresponding section in the english factories act have been succinctly summarised. it is there stated that every dangerous part of a machinery in a factory, other than prime movers or transmission machinery, must ..... since it was in motion when the workman went there to grease it and the accident occurred, the employer was liable unless he took resort to section 101 of the act. as we have observed, under section 101 the employer has to prove, (a) that he was duly diligent; (b) that a particular person committed the mischief; and (c) .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj218; 1963CriLJ119; (1962)GLR14
..... plurality of offences, a part of a case or the whole of a case, and the word was also appropriate enough to cover cases where the same act is punishable under two or more sections of the code. in the main judgment of the full bench delivered by balakrishna ayyar, j., the learned judge dealt with in extenso the reasoning adopted ..... the same meaning is implied by the use of the same expression in every part of an act, the presumption is not of much weight, and the same word may be used in different senses in the same statute, and even in the same section. this is more clearly brought out in crates on statute law'. fifth edition at page 159, ..... it is now usual in the interpretation clause of every act to insert the words 'unless a contrary intention appears', or 'unless the context otherwise requires'' or other similar words cutting down the general application of the definition. the proper rule of construction, therefore, is to look at the section itself and find out the meaning of a word in .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1961Guj127; 1961CriLJ85; (1961)0GLR431
..... point urged by mr. amin is that on the evidence no reasonable court would have convicted the accused when the conviction is based on the presumption arising under section 7 of the gambling act in view of the contradictions in the evidence. it is difficult to agree with this contention in view of the fact that the p. s. i. has deposed ..... .3. in this case, the two panchas, who were taken at the time of the search of the place by the warrant issued under section 6 of the gambling act, did not support the p. s. i. one of the panchas denied having been shown the warrant. one of the panchas says that he did go upstairs. the ..... , was or was not searched; and (3) that on the evidence, no reasonable court would have convicted the accused when the conviction is based on presumption arising under section 7 of the gambling act in view of the contradictions between the p. s. i. and the head constable and in view of the contradictions between the p. s. i. and the panchas .....
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