Court : Supreme Court of India
Decided on : Jan-12-1961
Reported in : AIR1961SC600; (1961)63BOMLR517; 1961CriLJ736a; [1961]3SCR440
..... so, what was the term for which he could be so imprisoned. we shall briefly notice the relevant provisions of the indian penal code before it was amended by the code of criminal procedure (amendment) act xxvi of 1955. section 53 of the indian penal code set out six different punishments to which offenders were liable. the second of those punishments was transportation and the ..... provisions, particularly in view of s. 53a of the indian penal code which has been added by act xxvi of 1955. section 53a of the said code reads : '(1) .................(2) in every case in which a sentence of transportation for a term has been passed before the commencement of the code of criminal procedure (amendment) act, 1954, the offender shall be dealt with in .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-10-1961
Reported in : [1961]42ITR112(SC)
..... appeal is directed against the judgment and order of the high court of calcutta dated december 14, 1955, in an income-tax reference under section 66(1) of the indian income-tax act. the high court answered the question : 'whether, on the above facts and circumstances of this case, there was any material before before the tribunal to hold that the assessee .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-03-1961
Reported in : AIR1961SC1023; (1961)GLR1(SC); [1961]42ITR1(SC); [1961]3SCR351
..... ..........................................................(c) all income arising to any person by virtue of a settlement or disposition whether revocable or not, and whether effected before or after the commencement of the indian income-tax (amendment) act, 1939 (7 of 1939), from assets remaining the property of the settlor or disponer, shall be deemed to be income of the settlor or disponer, and all ..... of trust by him, they were held by him not in his personal capacity but as a trustee. no doubt, under sections 5 and 6 of the indian trusts act if the declarer of the trust is himself the trustee also, there is no need that he must transfer the property to himself as trustee; but the law ..... , after being grossed up, was not liable to be included in his total income, in view of the third provision to s. 16(1)(c) of the indian income-tax act - section 16(1). the income-tax officer did not accept this contention, and though the assessment order is not before us, we gather from the statement of .....
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