Court : Gujarat
Reported in : [1975]101ITR748(Guj)
..... it was further held that the 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. ..... hence, this high 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 are under consideration before us, the decision of the gujarat high court ..... liabilities of the association as on may 7, 1961; the tribunal held that the house property under consideration was acquired with borrowed capital in the shape of the liability incurred by the assessee-company to its members for returning the deposits which were originally deposited with the association but the liability in respect of which was taken over by the assessee-company. ..... the authorities on the point it may be pointed out that the resolution of november 20, 1945, was in gujarat and when translated into english, the resolution reads :'our association has in the current account with the bank an approximate amount of rupees three and a half lakhs for the membership deposit amount. ..... 3,50,000 approximately, lying in the current account of the association with the bank, being the aggregate amount of deposits given by the members to the association, a sum amounting rs. .....
Tag this Judgment!Court : Gujarat
Reported in : 1955CriLJ52
..... the very act of obstruction in this case toy in the assault and the hurt to complainant land the offence primarily committed was under section 186, ipc and to convict the respondents for the offence under section 332, ipc would be tantamount to holding them guilty of the offence under section 186, ipc and then convicting them of the offence under section 332, ipc under the circumstances we cannot accede to the learned advocate- ..... lordships also held that where the facts disclosed primarily and essentially an offence for which a complaint by a public servant is required, the section cannot be evaded by prosecuting the accused for the other i offence. ..... case the point for determination the whether the court can take cognizance of as offence under section 188, ipc without a complaint in writing of the public officer concerned. ..... a compliance with the provisions of section 195(1) is a condition precedent to the court assuming jurisdiction and failure to comply with those provisions would vitiate the entire trial as without jurisdiction and it is doubtful whether section 537 can be pressed into service to cure a ..... having taken cognizance of the offence in the absence of a proper complaint, all the subsequent proceedings were void and the proper order would' have been to return the charge-sheet to the police. ..... sub-inspector being out of station, investigated into the offence and a charge-sheet to the magistrate was sent by the sub-inspector, to trtwm the case was made over on his return. .....
Tag this Judgment!Court : Gujarat
Reported in : 1955CriLJ1522
..... he had buried them 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. ..... 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 ..... the appellant babu alias kurji valji is convicted of murder and robbery under sections 302 and 397, penal code by the additional sessions judge, gondal, and sentenced to transportation for life and seven years' rigorous imprisonment respectively, the ..... at the house then, but on her returning in the afternoon she enquired about manu since she wished to take him along to gondal for seeing a circus, but was told that manu had gone out and so she went in the company of some women and returned to gomta the next day at about 11 ..... fodder house and according to him the accused had gone there at about midnight and said that manu did not return and haci run away. ..... manu had come and what had happened to the search, and he told them that he and manu were together till the previous evening, but manu had refused to return home with him. ..... offence, 1-4-1954, he attended school and after returning from school at 11 a. m. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1960Guj27; (1960)GLR38; [1962]44ITR325(Guj)
..... 22 and may proved to assess or re-assess such income, profits or gains or recompile the loss or depreciation allowance; and the provisions of this act shall, so far as may be, apply accordingly as if the notice were a notice issued under that sub-section: provided that the income-tax officer shall not issue notice under clause (a) sub-section (1): (i) for any year prior to the year ending on 31-3-1941; (ii) for an year, if eight years have elapsed after the expiry ..... clause (a) puts an embargo of time on the exercise of this power in case of old assessments and some reasonable limit had to be prescribed, and the limit enacted by the legislature is that assessment and some reasonable limit had to be prescribed, and the limit enacted by the legislature is that assessment for any year prior to 31-3-1941, is not to be disturbed. ..... 34 of the act is beyond the period of limitation prescribed in that section. ..... 34(1) and the first proviso to that sub-section:'34 (1) if - (a) the income-tax officer has reason to believe that by reason of the omission or failure on the part of an assess to make a return of his income under s. ..... the indian finance act, 1950 was enacted by the central parliament and received assent of the president on 31-3-1950. ..... he had reason to believe that the income of the assess for the year 1949-50 had escaped assessment and he, therefore, intended to re-open the same and by that notice he also required the petitioner to make a new return for the assessment year 1949-50. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1960Guj1; 1960CriLJ1200
..... that the accused was suffering from these hallucinations, were in sufficient to constitute that an soundness of mind by reason of which the accused could be said to be incapable of knowing the nature of his act or that what he was doing was either wrong or contrary to lay, and that therefore the accused would not be entitled to the benefit of the general exception laid down in s. ..... can, however, be no doubt that to establish a defense on the ground on unsoundness of mind, the accused must affirmatively prove that at the time of committing the act the was laboring under such a feet overseen as not to know either the nature and the quality of the act that he was doing or if he did know it, he did not realizes that what he did know it, heeded not realize that what he was doing was either wrong ..... , where the defence was based merely on a sudden homicidal impulse said to have been suffered by the accused and the insanity which was sought to be traced from the criminal acts committed by the before us evidence to suggest that the accused was suffering from symptoms of unsoundness of mind as a result of the delusions and hallucinations suffered by him. ..... section 84 thus provides that a man who is, by reason his own conduct and deprived of the power of his own conducted deprived of the power of passing a rational judgment on the moral character of the act he meant to do cannot be legally responsible for the act ..... , the accused returned to the villages accompanied, how-ever, only by his younger .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1961Guj115; (1961)GLR467; (1961)0GLR471
..... 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. ..... but, the right of way given in the sanad is a right of persons to go to and return from the houses of the owners in the khadki. ..... this seems to be consistent with section 21 of the indian easements act. .....
Tag this Judgment!Court : Gujarat
Reported in : (1961)2GLR242
..... nanavati also argued in the alternative that even if the 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 8th july 1959 when the encroachment inspector ..... was committed from day to day and that inasmuch as such offence was committed on 8th july 1959 and the respondent was charged in respect of that offence the period of six months prescribed under the proviso to section 200(1) of the act should be computed from 8 july 1959 and not from the date of first conviction for the offence of setting up the encroachment or projection. ..... charged was an offence under the first part of the section the terminus a quo for calculating the period of limitation prescribed under the proviso to section 200(1) would be different from what it would be if the offence charged were an offence under the second part of the section inasmuch as the former offence would be an offence which is completed once and for all as soon as the offending act is done while the latter offence would be a continuing ..... of setting up the same and since this offence was committed on 8th july 1949 that date should be taken as the terminus a quo for the purpose of calculating the period of limitation prescribed by the proviso to section 200(1) of the act. .....
Tag this Judgment!Court : Gujarat
Reported in : (1961)GLR487; [1962]45ITR294(Guj)
..... clause (ii) of the proviso to paragraph b of part i of the schedule to the finance acts above referred to, be deemed to have been made the subject of incorrect relief under this act, and the income-tax officer shall recompute the tax payable by the company by reducing the rebate originally allowed, as if the re-computation is a rectification of a mistake apparent from the record within the meaning of this section and the provisions of sub-section (1) shall apply accordingly, the period of four years ..... but, before we examine the same, it will be convenient to set out section 35(10) : 'where, in any of the assessment for the years beginning on the 1st day of april of the years 1948 to 1955 inclusive, a rebate of income-tax was allowed to a company on a part of its total income under clause (i) of the proviso to paragraph b of part i of the relevant schedules to the finance acts specifying the rates of tax for the relevant year, and subsequently the amount on which the rebate ..... our attention has also been drawn by counsel to the second schedule to the indian finance act, 1948, a provision in clause b(a) of part i relating to rates of income-tax set out at page lxxxii in the income-tax manual, 1959 ( ..... no longer be distinguished from capital, and that such portion of the assets distributed by the liquidator as represents undistributed profits is not income in the hands of the shareholders which they are required to include in their returns of total income for super-tax purposes. .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj208; [1962(4)FLR498]; (1961)GLR705; (1964)0GLR470; (1962)IILLJ342Guj
..... and if, after the commission of the offence has been proved, the occupier or manager of the factory as the case may be, proves to the satisfaction of the court - (a) that he has used due diligence to enforce the execution of this act, and (b) that the said other person committed the offence in question without his knowledge, consent or connivance that other person shall be, convicted of the offence and shall be liable to the like punishment as if he were ..... . so far as is relevant for our purposes, two principles seem to emerge from these authorities, (1) that though the obligation to safeguard is absolute under section 21(1)(iv) of the factories act, it is qualified by the test of foreseeability; and (2) that if protection is provided for by the employer by having a guard or-other, safeguards, if such safeguard is rendered nugatory by an unreasonable or perverted act on the part of the workman, even though such act is notdone with any criminal intention, there is no liability on the part of the employer.18 ..... . section 21(1)(iv) contemplates that there is a default or a failure on the part of an employer to furnish a secure and adequate protection against dangerous machinery ..... . equally, there is nothing to indicate in the act that the legislature intended that an employer must always be on a look-out to bring to book every offender who removes a safeguard furnished by him, or that a failure on his part to do so must entail his conviction .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj218; 1963CriLJ119; (1962)GLR14
..... a magistrate discharges an accused in respect of an offence exclusively triable by a court of session and proceeds to try him himself for an offence within his jurisdiction, on the language of section 437 it would be open to the district magistrate to direct the committal of the accused for trial 'upon the matter of which he has been, in the opinion of the district ..... in air 1952 all 231 (fb) has held that where a person was accused by the complainant for a major offence, in that case under section 304 of the penal code, ana the magistrate framed a charge for a minor of-fence, namely under section 304a it did not amount to a discharge, because the case was proceeding against him on the same facts, ana the court of revision ..... council decision as furnishing an useful analogy for the interpretation to be put on the word 'discharge' in sections 437 and ..... rule of construction is now recognised even by legislative bodies, since 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 ..... section 494 deals with the effect of withdrawal from prosecution, and provides that any public prosecutor may, with the consent of the court in cases tried by jury before the return of the verdict, and in other cases before the judgment is pronounced, withdraw from the prosecution of any person, either generally or in respect of any one or more of the offences for which he is .....
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