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    [0] =>  ..... ). 15. then came our constitution on january 26, 1950. part xiv deals with 'services under the union and the states'. chapter i contains seven sections grouped under the heading 'services'. section 240(1) of the 1935 act has been substantially reproduced in art. 310(1) and sub-ss. (2) and (3) of s. 240 have become art ..... in volume ii regulated their conditions of service, pay and deputation. these are similar to and are in pari materia with the 1930 classification rules. rule 1702 of chapter xvii prescribes eleven distinct penalties which may for good and sufficient reasons be imposed upon railway servants, namely, (1) censure, (2) withholding of the privilege  ..... (7) suspension, (8) removal from the service, (9) dismissal from the service, (10) withholding of the whole or part of provident fund and gratuity rules (chapters xiii and xv) and (11) reducing or withholding the maximum pension admissible in accordance with the provisions of the rules governing the grant of pensions. there is a note ..... 
    [1] =>  .....  shall be jointly and severally liable for the amount of tax or penalty payable, and all the provisions of chapter iv so far as may be, shall apply to any such assessment or imposition of penalty.'5. the finance act of 1958 received the as-sent of the president on 28-4-1958. the argument of the learned standing .....  firm or the association be jointly and severally liable to assessment under chapter iv and for the amount of tax payable and all the provisions of chapter iv shall so far as may apply to any such assessment.'4. this section was amended by the finance act of 1958 (act no. 11 of 1958). the new section 44 runs as follows:' .....  persons who entered into partnership with one another are called individually 'partners' and collectively 'a firm'. the dissolution of a firm has been dealt with in chapter vi of the indian partnership act. according to section 39, the dissolution of partnership between all the partners of a firm is called the 'dissolution of the firm'. the word 'discontinuance'  ..... 
    [2] =>  ..... budhia v. state of bihar, air 1952 pat 358, a special bench of the patna high court ruled that the tax imposed by part iii of the bihar finance act was not beyond the legislative power of the state legislature and was therefore valid. it was laid down there that these provisions do not contravene any of the  ..... of the erstwhile hyderabad state enacted a law relating to municipal corporations in the twin cities of secunderabad and hvderabad in the shape of the hyderabad municipal corporations act, 1956. that act contains chapter viii, which confers powers on the municipality to impose, inter alia, a tax in the form of octroi. octroi is defined in clause 37 of  .....  i. this view of ours is reinforced by a pronouncement of the supreme court in ram krishna ramanath agarwal, kamptee firm, v. secretary, municipal committee, kamptee : 1978(2)elt284(sc) . it was decided there that octroi duty as imposed by the municipality on tobacco under section 60(1) of the central provinces municipalities ..... 
    [3] =>  .....  to the association, were to the same effect as section 25-a(2) in the relevant aspect. in fact, section 44 of the income-tax act, in its present form, as introduced by the finance act of 1958 with effect from 1-4-1958, runs as follows:-'44(1) where any business, profession or vocation carried on by a firm or other .....  44 specifically deals with the imposition of penalty as distinct from the assessment spoken to in clause (1). again, in clause (3) it is stated that the provisions of chapter iv shall apply to assessment or imposition of penalty. this also indicates that the legislature thought that prior to the amendment, the word 'assessment' was incapable of being construed as ..... or a member of the association, as the case may be, shall be jointly and severally liable for the amount of tax or penalty payable, and all the provisions of chapter iv, so far as may be, shall apply to any such assessment or imposition of penalty'.25. it will be observed that the provisions in section 44(1) are  ..... 
    [4] =>  .....  on a dissolved firm as such without making it on the erstwhile partners jointly and severally would be in contravention of section 44 before the amendments introduced by the indian finance act 1958, and, therefore, illegal.23. the learned counsel for the department contends that a different view had been taken by a bench of this court in an earlier .....  a member of the association, as the case may be, shall be jointly and severally liable for the amount of tax or penalty payable and all the provisions of chapter iv so far as may be, 'shall apply to any such assessment or imposition or penalty.' 9. it is common ground that the amendment cannot be retrospectively applied  .....  shall, in respect of the income, profits and gains of the firm or association, be jointly and severally liable to assessment under chapter iv and for the amount of tax payable and all the provisions of chapter iv shall, so far as may be, apply to any such assessment.'7. the section provides that where a business carried on  ..... 
    [5] =>  ..... 1950, and it was asserted that those rules became applicable to the state of rajasthan with effect from april 1, 1950, as a result of s. 11 of the finance act, 1950. it was also contended that by virtue of s. 3 of rajasthan excise duties ordinance (xxv of 1949) promulgated by his highness the rajpramukh of rajasthan on  ..... agreement with the rajpramukh of rajasthan on february 25, 1950, whereby the parties agreed to accept the recommendations of the indian states finance enquiry committee, 1948-49, contained in part i of its report, read with chapters i, ii and iii of part ii of its report, in so far as they applied to the state of rajasthan together .....  of part ii of its report in so far as they apply to the state of rajasthan (hereafter referred to as the state) together with the recommendations contained in chapter viii of part ii of the report, are accepted by the parties hereto, subject to the following modifications, namely,...........' 9. the modification are not material to this case ..... 
    [6] =>  ..... re-arranged-as they appear now. this new sub-section (2),with which we are here more directly concerned, was introduced by an amendment under section 20 of the finance act of 1956 and the broad events, which led to it or necessitated it, may be shortly recounted as follows :98. in 1948-49, the income-tax investigation commission .....  in pursuance of the searches and seizures, made in the aforesaid premises under the said search warrants. the applications were moved before sinha,, j., upon whose report under chapter v. rules 2 and 3. of the original side rules of this court, after the issue of a rule nisi with appropriate and interim injunction in each case,  .....  the constitutional aspect of the present matter. these are the three decisions in : [1956]29itr349(sc) , : [1957]1scr233 and 1954 scr 1077 sc, (1954) sca 449 ; : 1978(2)elt287(sc) , all cited above, and, while the first two appear to conclude the point under article 14 against the petitioners, the last two, taken together, do, in their ..... 
    [7] =>  .....  of a part of the net proceeds thereof among the stages in pursuance of the principles of distribution formulated and the recommendation made by the finance commission. under the central act, before the amendment, there was excise duty on tobacco used for various purposes, including machine-made bidis, but there was no excise duty on ..... , dealing with 'finance'. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no  ..... , dealing with 'finance'. that article provides that tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collections of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in ..... 
    [8] =>  ..... certificates in regard to the tobacco moved out from their warehouses from and after march 1, 1951. bill 13 of 1951 was passed into law as the indian finance act 1951 (act xxiii of 1951 on april 28, 1951 but as passed, changes were effected in the duty proposed in the bill, as a result of certain alterations suggested  ..... support of the appeal. 6. mr. pathak, learned counsel who appeared for the appellants urged three point in support of the appeals(1) section 7(2) of the finance act, 1951 in so far as it imposed an excise duty retrospectively before the date of its enactment (april 28, 1951) was beyond the legislative competence of parliament. the  ..... , dealing with 'finance'. that article provides that no tax shall be levied or collected except by authority of law. there was no similar provision in the corresponding chapter of the government of india act, 1935. if collection of taxes amounts to deprivation of property within the meaning of article 31(1), then there was no point in making a  ..... 
    [9] =>  ..... , as they stood originally as also the amendments that have been made to the said act, by virtue of kerala act 4 of 1958. original section 74-b and certain other sections occur in part iii, dealing with finances, and in particular in chapter vi, dealing with taxation. section 74-8 provided that in every district a land cess being a  .....  pay that tax from his income from his forests, in view of the various restrictions imposed upon owners of private forests by the madras preservation of private forests act, madras act xxvii of 1949. the levy of land cess at a flat rate on all lands, irrespective of whether the land is productive or not and whether it is ..... tax on the annual rent value of lands shall be levied in accordance with the provisions contained in the said act. the other group of sections beginning from section ..... 
    [10] =>  .....  to accept on certain conditions, unless it is given to you free of all conditions. the more handing over by the englishmen of the control of the army and finance of the country is of no use. the moderates would be very willing to accept this. if there be any conditions, it would not be considered as the real ..... proceedings were instituted did not satisfy the requirements of section 196 of the code of criminal procedure. this section enacts:no court shall take cognizance of any offence punishable under chapter vi of the indian penal code (except section 127), or punishable under section 108a, or section 153a., or section 294a, or section 505 of the same code, unless .....  of the speaker with reference to the object matter of the other speeches. this principle is recognised in illustration (e) to section 14 of the indian evidence act and has been acted on, in cases of prosecutions for sedition in all the other high courts in india. such evidence was held admissible in the case of queen-empress v. ..... 
    [11] =>  .....  contain provisions as to the mode in which the accounts are to be kept; this is clear from the circumstance that they find a place in that portion of the chapter on finance which is headed accounts 'and comprises sections 120 to 136. reference may in this connection be made to clause (f) of section 122, which lays down that all lump ..... . 261 : 8 e.r. 1225, referring to hull dock co. v. browne (1831) 21 b. & ad. 43 : 36 r.r. 459 : 109 e.r. 1059.14. the sixth chapter is devoted to finance. section 88 imposes an obligation upon the calcutta municipal corporation to make a quarterly contribution to the funds of the board subject to a minimum annual payment of seven .....  of land should be one of the recognised methods to aid the finances of the trust, an express provision framed in suitable language would, no doubt, have found a place in the fifth or sixth chapter. in the absence of such a provision, we must decline to read into the act, a clause of this character. it is well known that in the ..... 
    [12] =>  .....  15 per cent. statutory compensation in addition to the market value of the land. under the calcutta improvement act there is no such presumption, nor is the owner entitled to any statutory compensation.56. chapters v and vi of the act relate to taxation and finance. in addition to the duty on transfer of property, terminal tax on passengers and customs duty on jute .....  little relevancy. their headings are chapter v taxation,;; chapter vi 'finance' chapter vii rules' and chapter viii supplemental provisions.' there is also a schedule which, in conjunction with section 71, modifies in some particulars the land acquisition act, 1894. land is compulsorily acquired under the provisions of the latter act as modified.83. chapter iii, which includes the disputed clause [section 42 (a)], is the most important in ..... 
    [13] =>  .....  46 and commissioner of taxes for new zealand v. eastern extension australasia and china telegraph company [1906] a.c., 526,530, 533. under the english income-tax act and the finance act mere residence of a proprietor within the united kingdom makes him liable to the tax even in respect of income earned elsewhere. the indian income-tax ..... or because he is not a resident in british india, provided he receives the benefit of transactions in british india through somebody who represents him. the other chapters of the act are not material and i shall not deal with them.34. there is one section however on which a preliminary argument was addressed to us and it ..... which i shall advert later on. sections 12 to 14 deal with the exemptions of a peculiar character. these sections exhaust chapter i. chapter ii deals with the deductions of assessment with which we are not concerned. chapter iii deals with the procedure for what is known as summary assessment, with respect to a particular class of income.  ..... 
    [14] =>  .....  review and thus carried on the profession of a journalist, the profits of which depended mainly on his personal qualifications within the meaning of section 39(c) of the finance act, 1915. on appeal, sankey, j, set aside the order for exemption as, in his opinion, the appellant was not in the position of an ordinary journalist receiving ..... farm was the business of husbandry and that the profits of the farm should consequently be excluded for the purpose of excess profits duty under section 36 of the finance act, 1915, so that what remained as the profits of the factory could alone be assessed. this view was supported by reference to the dictum of lord parker  ..... which is in these terms:(1) if in the course of any assessment under this act, or any proceeding in connection therewith, other than a proceeding under chapter vii, a question has arisen with reference to the interpretation of any of the provisions of this act or of any rule there under, the chief revenue authority may, either on its ..... 
    [15] =>  ..... its terms which became necessary owing to the businesses which were excepted being entered in a schedule instead of in the body of the act. the last paragraph of section 39 of the english finance act made it clear that certain businesses were included in the term 'all trades and businesses' and did not come within any of the .....  the interpretation of any of the provisions of this act or of any rule thereunder, the chief revenue authority ..... . under section 15 of the excess profits duty act sections 49-52 of the indian income tax act of 1918 are applicable. section 51 of the income tax act says:-if in the course of any assessment under this act or any proceeding in connection therewith other than a proceeding under chapter vii, a question has arisen with reference to ..... 
    [16] =>  ..... until after the strike has lasted four weeks, unless otherwise decided by the board. the board is to prescribe conditions in which strikes are to be financed by the international union and the amount of strike relief to be furnished the striking members. in such cases, the president appoints a financial agent  .....  districts may order local strikes within their respective districts "on page 259 u. s. 385 their own responsibility," but where local strikes are to be financed by the international union, they must be sanctioned by the international board. section 3 provides that in unorganized fields the convention or board must sanction strikes, .....  made an offense: alabama -- code 1907, 7322, 7323. arizona -- penal code, 355-358. arkansas -- acts 1905, act no. 309, 8 (amended by c. 131, acts 1909). california -- political code 1906, 3200-3201; penal code 1906, 349a-351 (amended by chapter 181, acts 1911). colorado -- mills' supp. 1891-1905, 2985l to 2985s; rev.stats.1908, 6844. connecticut -- gen ..... 
    [17] =>  ..... to be taxed is not himself available. in this view, we are supported by authority, for much the same point arose in england. section 31(2) of finance act 2 of 1915 is in the following terms: 'a non-resident person shall be chargeable in respect of any profits or gains arising whether directly or indirectly through .....  by section 5, which is the charging section, certain classes of income are chargeable to income-tax and they include (iv) income derived from business. 'chapter 4 of the act, headed 'liability in special cases, 'contains a group of sections providing for taxation of certain persons although not the actual persons entitled to the income in question ..... fact that section 33(1) is not designed or situated in the act as a charging section in addition to section 5. it is not found under the 'chapter ' taxable income ' alongside the charging section, but under the chapter headed 'liability in special cases ', a chapter which is designed to provide for the collection of the tax from  ..... 
    [18] =>  .....  tax can be imposed except by words which are clear, and the benefit of the doubt is the right of the subjectper lord justice fitz gibbon in re finance act, 1894, and studdert (1900) 2 i.r. 400, and the court is not entitled to substitute for express words or an irresistible-inference a process of guess-work, however  .....  that the provisions of the charging sections though wide enough to catch the items of income in question on this reference, are quite general in character, and that in chapter iii no reference is made to the chargeability of lands other than lands appurtenant to buildings of which the assessee is the owner; the income from such property as that ..... income in question is liable to assessment.page, j.44. this is a reference by the commissioner of income-tax, assam, under section 66(2) of the income-tax act (act xi of 1922). the reference is made on the application of the assessee. the commissioner has held that income derived from pasturage is not assessable to income-tax on the ..... 
    [19] =>  .....  securities. the best that the special master can get on the deposits is probably 3 1/4 percent; the plaintiff, if required to finance its temporary requirements, must pay much more -- it says 14 percent. in any case, it will sustain a loss which will profit  ..... s. 80 mr. chief justice taft delivered the opinion of the court. this was an equitable action to enjoin the continued enforcement of chapter 125 of the laws of new york of 1906, which fixed at 80 cents a thousand feet the price at which gas was to ..... being relieved from high rates of interest. the rate at which the plaintiff has sold its bonds is 7 percent, and, on short financing, the rates are much higher. i think that 7 percent should be the rate, even though the plaintiff must pay a premium to  ..... not an abuse of discretion or a violation of law for the district court in the second circuit to allow the item. by the act of august 13, 1894, c. 282, 28 stat. 279, congress has made elaborate provision for the safe use of surety companies  ..... 
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