Court : Jammu and Kashmir
Reported in : 1960CriLJ1085
..... thereby. when the petitioners were brought before the court, the magistrate does not appear to have explained title substance of accusation to them, as required under the provisions of section 242 cr.pc. the magistrate, however, recorded a plea of guilty in which the accused merely stated that he had deposited certain fruit cases on the road. the magistrate ..... orders.m. fazl ali, j.1. these are two revision applications against the orders of the court below convicting the petitioners under section 268 of the municipal act and sentencing them to a fine of rs. 50/- and rs. 35/-.2. the prosecution case was that on 22-10-59 the petitioners had stocked the ..... depositing these articles must have been without permission of the executive officer.this is the logical analysis of the provisions of section 207 clause c and clause 2 of the municipal act which the petitioners are alleged to have contravened. the prosecution did not lead any evidence at all on the question as to whether the accused had got .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 1971CriLJ300
..... excess of the needs and requirements of the situation.in a.i.r. 1935 pat 52 it was held that: -the offence, in order to attract section 197, must be so connected with the official act as to form part of the same transaction.12. in that ease the deputy magistrate while realising taxes objected to the complainant's standing near him ..... 594 (sb) and is more or less similar to aib 1957 madh-pra 230 or aib 1957 raj 51. therefore in my opinion the complainant has acted in a hypersensitive manner in bringing the complaint under section 504, r. p c. against the petitioner.20. that is one aspect of the case. other, wise also i do not think any case under ..... challenged, can reasonably claim that, what he does, he does in virtue of his office. a public servant charged with an offence under section 120b read with . 161, penal code cannot justify his act of receiving bribe as an act done by him by virtue of the office that he held ....in aie 1949 p c 117 their lordships reiterate the same principle .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1974]93ITR38(J& K)
..... seen whether the assessees can be held to be guilty of deliberately furnishing inaccurate particulars to the income-tax department. we might further mention that section 271(1)(c) of the income-tax act was amended by the finance act of 1964 by whichthe word 'deliberately' was deleted and this amendment took place on april 1, 1964, that is to say a year after ..... is true that the legislature did amend section 271(1)(c) specifically by dropping the word 'deliberately' but that was long after the assessment of the assessees was over and the assessees could not be governed by that provision. as to what is the effect of the deletion of the word 'deliberately' by the finance act of 1964, we express no opinion, because .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1974]93ITR435(J& K)
..... .).: ' i agree with counsel for the trustees that prima facie there must, in order to give rise to a valid claim for duty, whether under section 1 or section 2 of the finance act, 1894, be a change not merely of source or title, but of possession or enjoyment.'17. similarly, a division bench of the madhya pradesh high ..... .'11. similarly, in nevill v. commissioners of inland revenue, [1924] a.c. 385, 399; 2 e.d.c. 219,232 (h.l.) while construing sections of the u.k. finance act of 1894 and the proviso thereto, lord viscount cave, with whom the majority of lords agreed, observed as follows: ' but by the proviso any ' property so ..... expression ' passes on the death' might have created some difficulty of interpretation, but two generations of judicial decisions have imparted to that expression as occurring in section 1 of the u.k. finance act, 1894, which imposed for the first time in england the duty called ' estate duty ', exact shades of meaning that could not have been originally discerned .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1974]96ITR568(J& K)
..... the light of several decisions of the courts on which he has relied, it would be clear that the assessee was entitled to a deduction under section 28 read with section 37 of the act. it was also contended that the nature of business was such that the assessee had to keep his business going on, had to advance money to ..... section 10(1) are what are understood to be such under ordinary commercial principles.6. in another decision of the supreme court in the case of commissioner of income-tax v. basumal jagat narain, [1960] 38 i.t.r. 447 (punj.), which was a case where the assessee was a distributer and as an exhibitor of films he financed ..... relevant here to quote a passage from iyengar's income tax commentary, 6th edition, volume 1, page 911, which runs as follows:'specific section v. residuary section.--section 36(1)(vii) vis-a-vis section 37(1). both section 36(1)(vii) andsection 37(1) cover losses incurred in business. the claim under either head would only be maintainable if the loss is .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : 1976CriLJ1310
..... the accused had already told the inspector the place where the articles were hidden, the statement exhibit pg made by the accused was not admissible under section 27 of the evidence act as it was a second statement. the argument is without any substance. reference in this connection may be made with advantage to the observation of their ..... fear from god and tell the correct thing'. the precise argument of the learned counsel for the appellant is that such a statement is hit by section 24 of the evidence act. after carefully considering this aspect of the case and the argument of the learned counsel, we are of the opinion that the disclosure statement is admissible ..... which chaman lal was wearing was found to be blood stained. the same was seized. chaman lal accused also made a disclosure statement (exhibit pg) under section 27 of the evidence act and in consequence thereof he got the 'darat' (exhibit pi) recovered from near the bank of tawi close to pirkhow temple. the recovery memo, exhibit .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1977]107ITR382(J& K)
..... so extended, interest shall be chargeable in accordance with the provisions of sub-section (8).' sub-section (8) was amended by the finance act of 1972 which reads as follows : '(8) (a) where the return under sub-section (1) or sub-section (2) or sub-section (4) for an assessment year is furnished after the specified date, or ..... is not furnished, then [whether or not the income-tax officer has extended the date for furnishing the return under sub-section (1) or sub-section ..... tax officer interest could not be levied in the demand notice. it was also urged before the appellate authorities that the provisions of section 139(1) of the act were not attracted to the case inasmuch as the petitioner never applied for any extension of time and unless a specific prayer in .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1977]106ITR84(J&K)
..... minor sons and brought into his books as cash credits. 13. there is a difference of opinion between some of the high courts on the interpretation of section 24 of the finance act, in manilal gafoorbhai shah v. commissioner of income-tax : [1974]95itr624(guj) , the gujarat high court held that the immunity against the investigation of ..... the particulars of the voluntarily disclosed income and the amount of income-tax paid in respect of the same and the date of payment :...' 10. section 24 of the finance act is commonly known as the voluntary disclosure scheme of 1965. the main features of this scheme are that it enables persons who had not disclosed their ..... assessee that the above three creditors had declared the respective amounts shown against them on january 25, 1966, under section 24 of the finance (no. 2) act, 1965 (act 15 of 1965) (hereinafter referred to as 'as the finance act'). the income-tax officer did not accept the explanation of the assessee as in his view one of the alleged .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : [1977]110ITR217(J& K)
..... income-tax officer and the second part is only a mechanical application of the rates of income-tax prescribed by the finance act of the relevant year. we do recognize that there is a distinction between the two parts of section 144 but this distinction, in our view, does not in any way affect the mandatory nature of ..... but that difference need not detain us further in determining the question when an order of assessment is 'made' within the' meaning of section 34(2) of the act. sub-sections (1), (4) and (3) of section 23 provide for one stage, assessment of the income and the determination of the sum payable by the assessee as tax on the ..... , mandatory in character and the violation of which makes the assessment order invalid.8. at this stage it is necessary to reproduce the relevant portion of section 144 of the act which is in the following terms :'............the income-tax officer, after taking into account all relevant material which the income-tax officer has gathered, shall make .....
Tag this Judgment!Court : Jammu and Kashmir
Reported in : AIR1981J& K6
..... this :the first respondent, bharat finance co., brought an application under section 20 of the arbitration act against the petitioner and the second respondent in the court of city judge, jammu, for referring certain disputes to the named ..... the aggregate amount of the duties with which separate instruments, each comprising or relating to one of such matters would be chargeable under this act'.4. this section speaks of a single instrument relating to distinct matters and provides that the instrument shall be chargeable with such amount of duty as would ..... matter is sufficient ?2. in particular, where an insufficiently stamped document also contains an arbitration clause, whether such clause can be enforced under section 20 of the arbitration act if the document bears the stamp duty requisite for an arbitration agreement ?2. the factual background in which these questions have arisen is like .....
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