Court : Mumbai
Decided on : Jun-15-1965
Reported in : AIR1966Bom253; (1965)67BOMLR748; 1966CriLJ1395; ILR1966Bom770
..... were launched at the instanced of several local bodies only public authorities under provisions of different statutes like district municipal boroughs act, city municipal corporation act sales tax act, income tax act companies act and sea customs act. prosecution under these statues were always instituted and are very even now instituted upon a private complaint lodged by some officer ..... the prosecution witnesses without their previous of statement being furnished to him. mr. jethamalani referred to the provision of section 145 of the evidence act as under which a witness could be cross examined with reference of to his previous statement which the a witness could be cross examined with ..... the complaint is public officer as such officer he enjoys power to interrogate arrest and carry out searched under the provisions of the sea customs act which are similar to the powers enjoyed by a public officer, who undertakes investigation under chapter xiv of the criminal procedure and therefore and he .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-26-1965
Reported in : AIR1967All248; [1967]65ITR386(All)
..... the supreme court in commr. of income-tax, andhra pra-deshv. bhikaji dadabhai and co. : [1961]42itr123(sc) . the finance act 1950 repealed the hyderabad income-tax act on the merger of that state with the indian union. section 13 (1) of this finance act kept the operation of the hyderabad income tax act alive in respect of levy, assessment and collection of income tax and super tax for the mentioned period. it was ..... and sometimes the whole procedure laid down in the act for imposing liability upon the tax payer the indian income tax act is no exception in this respect the supreme court approved this observation of the privy council in c.a. abraham v. income-tax officer. : [1961]41itr425(sc) in that case section 44 of the income-tax act came up for interpretation. section 44 makes a partner of a discontinued .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-26-1965
Reported in : [1965]16STC894(Kar)
..... supreme court in c. a. abraham v. income-tax officer, kottayam : [1961]41itr425(sc) , contends that what is levied by the section is penalty and that the penalty should be regarded as an additional tax. in that case, their lordships dealt with section 44 of the income-tax act of 1922 and the nature of penalty imposed under ..... section 28 of that act against the partners of ..... were not to be so read, then the admitted power to tax a person on his own income might often be made infructuous by ingenious contrivances. the same view was reiterated in balaji v. income-tax officer, akola : [1961]43itr393(sc) . once again, in abdul quader & company v. sales tax officer, hyderabad : [1964]6scr867 , their lordships observed as follows .....
Tag this Judgment!Court : Chennai
Decided on : Feb-25-1965
Reported in : [1965]16STC708(Mad)
..... (sc) , as within the topic of legislation to tax on income. if there is any likelihood of a loophole, the taxing power should necessarily include the power to plug it by ..... also be viewed as an incidental or ancillary power necessary to render effective the substantive power conferred by entry 54 (tax on income)..34. on that view, section 28 of the income-tax act, which enabled the income-tax officers to levy a penalty in certain circumstances was held to be competent. it is beyond doubt, therefore, ..... indian income-tax act, 1922, was upheld as within the purview of the said entry on the ground that it was a provision to prevent evasion of tax. on a similar view, section 16(3)(a)(i) and (ii) of the indian income-tax act was regarded by the supreme court in balaji v. income-tax officer, special investigation circle : [1961]43itr393 .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-03-1965
Reported in : (1965)IILLJ712Bom
..... english company law at p. 650, which has no relevance to this proceeding. what is allowed by the income-tax act as legitimate expenditure cannot be disallowed under the bonus formula as laid down in the act. besides, sch. ii to the act shows that only provision for bonus to employees has to be added to the profits. the term 'employees' ..... bonus is further supported by the following facts. there was a five-year agreement between t.c.f., ltd., and the workmen of that company, dated 25 april, 1961. by the agreement the workmen were to be given bonus linked to turnover. the agreement further provided that : 'in the event of the business of this company being ..... of the merger, rallis india, ltd., took upon itself the obligation as to payment of bonus, wages, dearness allowance, etc., in terms of the agreement dated 25 april 1961 between t.c.f. ltd., and the t.c.f. kamgar sangh. this contractual liability would have to be deducted as expenditure while computing gross profits under the bonus .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-30-1965
Reported in : AIR1966Kant278; AIR1966Mys278; (1966)1MysLJ387
..... of supreme court in kunnathat thathunny moopil nair v. state of kerala, air 1961 sc. the facts therein were that the constitutionally of the travancore-cochin land tax act of 1955, as amended by the travancore-cochin land tax (amendment) act x of 1957 impugned. in the said act, a basic land of rs. 2/- per acre was levied on all irrespective ..... details to the executive or any other agency. the delegation of powers to fix the rate in relation to the purpose for which the lands are used and the income derived, to the executive is consistent with the nature and history of ryotwari tenure. the fixation of rate of assessment depends upon so many uncertain factors, which ..... revenue is obviously associated with the early kingdom resulting from the aryan immigration. among non-aryan tribes there was a curious method of giving the ruling chief an income in a somewhat different way; at first they allotted a portion of the land in each village group for the chief; and this was cultivated by slaves or .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-10-1965
Reported in : AIR1966SC497; [1966]1SCR382
..... has urged before us that the view taken by the industrial court is not justified by the terms of s. 73 read along with s. 42 of the act.23. the act was passed by the bombay legislature in 1947. it purports to regulate the relations of employers and employees, to make provision for settlement of industrial disputes, and ..... as measured by the ratio of gross profits to total capital employed. according to the bulletin, the decline in the return on shareholders' equity (ratio of profits after tax to net worth) was substantial in the case of cotton textiles along with other named industries. table 4 in the bulletin gives a comparative statement of the profitability ratios, ..... entirely unjustified. annexure ii filed by the respondent along with its statement shows the percentage of wages to total income in ahmedabad cotton textile industry from 1939 to 1962. this percentage was 26 in 1939 and is 24 both in 1961 and 1962; for the intervening period, it has risen to 28 in 1949 and fallen to 20 in .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-14-1965
Reported in : [1965]57ITR235(Cal)
..... arose a possibility of double taxation.in order of guard against such possibility, section 49aa was inserted in the indian income-tax act, 1922, by the india (adoption of income-tax, profits tax and revenue recovery act), order, 1947, which read as follows :'the central government may enter into an agreement with pakistan for the avoidance ..... becomes a solution at all. municipal courts, however, have no power to impose any unilateral solution.lord mcnair in his book entitled the law of treaties (1961 edition), however, felt the necessity of implementation of treaties through courts of law and expressed his view in the following language :'part 1 : chapter iv ..... article iv of the double taxation avoidance agreement between india and pakistan, if it in the indian assessment the total income as assessed under the provisions of the indian income-tax act includes pakistan income in excess of the amount chargeable by india by reference to the percentage specified in the schedule to the agreement .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-08-1965
Reported in : AIR1966P& H185
..... came to the court after six months of the order complained against. also see in this connection another decision of the same court in sm. sushila devi rampuria v. income-tax officer, air 1959 cal 687, where it was observed that an equity court was not bound to intervene if there had been delay or acquiescence, but would leave the ..... other words, they have given no adequate and satisfactory explanation for that delay. on this ground alone the learned judge dismissed the petition of the appellants on april 11, 1961.7. the appellants have filed this appeal under clause 10 of the letters patent against the judgment of the learned single judge dismissing their petition. the appeal came for ..... other date by a notification for any local area 'agricultural year' commences on june 16 in any year according to section 3(14) of the punjab land revenue act, 1887 (act 17 of 1887). it is common knowledge that in the normal course kharif crop is not sown until about or after june 16 in any year, though the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-08-1965
Reported in : AIR1965SC1486; 1965MhLJ510(SC); [1965]2SCR929
..... held that the officer who had passed the order was not properly invested with jurisdiction and the order was thus a nullity. 2. the bombay municipal corporation act is an act of 1888 and it has been amended frequently. section 68 is one of the original sections and it provides as follows : '68. municipal officers may ..... question arises in the following circumstances : one govind hari was a monthly tenant of room no. 23 of a chawl at chandanwadi. after his death in 1961 the tenancy devolved on his widow anusuyabai, who took in a boarder. the chawl belonged to the municipal corporation and proceedings were taken to eject anusuyabai and ..... . . section 105b. ' 105c. ' 105d. ' 105e. . . . . . . 3. a reference to sections 105b, 105c, 105d and 105e was inserted by the maharashtra act xiv of 1961. these sections are in chapter 6a which was also newly added by the same act. it is not necessary to refer to these sections, except a portion from section 105b which brings into prominence the action taken .....
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