Court : Allahabad
Reported in : AIR1954All291; [1954]25ITR472(All)
..... by learned counsel is that income from business was not exempt from income-tax in england till the amendments made in 1921 and 1927 and our indian income-tax act, which follows the english income-tax act, also did not exempt income from business till the amendments made in 1939 to section 4(3) and income from business was not, therefore, exempt from income ..... the sixth question is the general question as to the effect of the amendment made in the year 1939 and the addition of the provision (ia)(a) and (b) by the amending act of 1939 to sub-section (3) of section 4.the question has been badly framed and it ..... consider whether the fees realised by the school were exempt from taxation on the ground that they were an annual payment forming part of the income within the meaning of section 37, income-tax act, 1918, said that the answer was twofold, namely, first that the fees received from the scholars were not properly described as an annual payment, and secondly, that it was ..... hereafter be dedicated to radhaswami satsang and to deal with and apply the same to the furtherance of the religious and charitable objects of that satsang.'44. these rules were further amended in the year 1937 and 1940 but for some reason not clear to us the tribunal has given its decision on the basis of the rules in force in ..... . commissioner of income-tax, bengal their lordships of the judicial committee agreed with the learned chief justice of the calcutta high court that a passage quoted from a judgment of lord .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All257
..... 1953crilj1621 . in this case the validity of the west bengal criminal law amendment (special courts) act, (xxi of 1949), was ..... the matter of railway, post, telegraph and telephone services, and it would be going too far to say that, in the circumstances prevailing these days, these monopolies are rendered invalid by the provisions of article 14 of the constitution.section 18 of the indian railways act, section 4 of the indian post offices act, and section 4 of the indian telegraph act virtually confer a monopoly on the union or the state governments in the matter of these ..... telephones. it would, in our opinion, probably be going too far to say that in the circumstances of today, section 18 of the indian railways act, section 4 of the indian post offices act, and section 4 of the indian telegraphs act are invalid because they prohibit, or tend to prohibit the carrying on certain occupations, trades or businesses by ..... .138. it was next argued that sections 7 and 11(2) of the impugned act are bad pieces of legislation, because they authorise the executive officers of the state to set aside or supersede the provisions of the motor vehicles act.as far as section 7 of the impugned act is concerned, the objection has no force because the legislature itself has modified certain provisions of the indian motor vehicles act, and has also specified the matters concerning which the state government is authorised .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All121
..... post facto' law can be made retrospective as it must be, if it is to regulate acts committed before the actual passing of the act, and it can well be urged that by such retrospective operation it becomes the law in force at the time of the commencement of the act.that law was laid down before the amendment of the constitution and it may be said that the supreme court did not deal with ..... ' on the exercise of the right 'in the interests of the security of the state or public order' etc.it is further laid down in the amendment that no law in force immediately before the commencement of the constitution which is consistent with article 19 as amended shall be deemed to be void or ever to have become void on the ground only that being a law which takes away or abridges the freedom ..... state than to matters which offend against decency or morality or to libel, slander and contempt of court, or as a matter of fact to any other matter which can be spoken or expressed.the act provides for demanding security from persons keeping printing presses or publishing newspapers, for the forfeiture of the security if the printing press is used for printing, or the newspaper contains, any words inciting ..... west ..... 18 of the indian press (emergency powers) act (act no, 23 of ..... any offence except for violation of a law in force at the time of the commission of the act charged as an offencethe indian press (emergency powers) act was re-pealed by the press (objectionable matters) act (no. .....
Tag this Judgment!Court : Allahabad
Reported in : [1945]13ITR224(All)
..... , sections 3, 4, 6, 10 and 13 of the income-tax act (xi of 1922) before it was amended by the indian income-tax (amendment) act, 1939, and reference in this judgment to the act of 1922 will be to that act in its unamended form except where otherwise stated.section 3 of the act of 1922 enacts that 'where any act of the central legislature enacts that income-tax shall be charged for any year at any rate or rates ..... , that, if its facts are materially the same as those before us, it was wrongly decided.if any other view is accepted of the meaning of section 13 of the indian income-tax act, 1922, than that, where an assessee has himself adopted a particular method of accounting, the income-tax officer also is bound to accept that method for the ..... dealt with the matter took the view, however, which seems rather to have followed a line of authority on the construction of the english acts than those on the construction of the indian income-tax act of 1922, that nothing was taxable except what was strictly 'income' in the sense of what had come in or been received and ..... section 10 then makes exhaustive provisions of giving allowances to the assessee in the computation or calculation of the profits or gains from his business.finally, so far as the directly relevant sections of the act are concerned, there comes section 13 :'13. income, profits and gains shall be computed for the purposes of sections 10, 11 and 12 in accordance with the method of accounting regularly employed by ..... .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All608
..... the calcutta high court considered the bengal criminal law amendment act of 1930. ..... it to show that there has been a clear transgression of the constitutional principles:'it was, therefore, held in that case that it was for petitioners to show that the act which had imposed restrictions upon the sholapur company was'arbitrary and unreasonable and that there were other companies in the country which should have been subjected to the same disabilities because ..... (b) of the court of wards act be held to be discriminatory within the mischief of article 15(1) the discrimination is not based only on the ground of sex taut also on other considerations;(iv) classification of citizens into various groups for the purposes ..... a law and not declaring it void or ultra vires, a principle which has been ignored by the learned judges in deciding the case;(ii) section 8 (1) (b) is not discriminatory 'against' females since the court of wards act is a piece of benign legislation directed to preserve estates for their proprietors and facilities for the taking over of such estates by the court of wards are for the benefit of the proprietors:(iii) even if section 8 (1) ..... west bengal ..... filled by non-brahmin hindus, 2 to backward hindu communities, 2 to brahmins, 2 to harijans, 1 to anglo-indians and indian christians and 1 to muslims. ..... of west bengal', .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All655
..... above, when dealing with the validity of the west bengal criminal law amendment (special courts) act, 1949, patanjali sastri c. j. ..... they are, no doubt, the principal enactments on these subjects which are, of more or less, general application throughout the indian territory but even the provisions in these enactments are subject to amendments within the states by the appropriate state legislatures with the assent of the president.the supreme court, in -- 'sukhdev singh v. ..... , who delivered the leading majority judgment, held :'it can be taken to be well settled that the principle underlying the guarantee in article 14 is not that the same rules of law should be applicable to all persons within the indian territory or that the same remedies should be made available to them irrespective of differences of circumstances. ..... panchayat raj act, 1947, which lays down that the code of criminal procedure and the indian evidence act shall not apply to trials by panchayati adalats under that act and that the procedure and the rules of evidence applicable to such trials would be laid down in that act itself or in the rules framed thereunder.it cannot be denied that the effect of section 83, u. p. ..... panchayat raj act, in so far as they are repugnant to the provisions of the code of criminal procedure and the indian evidence act, prevailed within the united provinces and the validity of those provisions could not, therefore, be challenged when the constitution came into force. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All693; [1954]26ITR530(All)
..... judgment show that the objects of the company included the carrying on of other types of business, such as dealing in moveable or immoveable properties by borrowing, selling, exchanging, leasing, mortgaging all or any of such properties, present or future, acting as loan and estates agents and carrying on the business of a loan company in all its branches, as well as undertaking the sale of swadeshi or foreign manufactures on commission or on any other basis. ..... the main question raised in this case, the distinction between the expressions 'making investments', 'acquiring ownership' and 'carrying on business' must we think be kept in view, under section 10 of the indian income-tax act, income tax is payable by an assessee in respect of the profits and gains of any business, profession or vocation 'carried on by him'. ..... the contention of sri mitra that, since the indian insurance act nowhere lays down any limitation on the powers ot an insurance company the activity of the company in carrying 011 any business not prohibited by law must be deemed to be a part of its insurance business, does not ..... apart from, the provisions of section 27, insurance act, 1938, which provided (prior to its amendment in 1950) that, subject to certain exceptions every insurer incorporated or domiciled in british india should at all times invest and keep invested assets equivalent to 55 per centum of the sum of the amounts of its liabilities to the ..... commissioner of income-tax, bengal', air 1946 cal 539 .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1955All275; 1955CriLJ754
..... perhaps, because these doubts were entertained, the legislature made its intention clear in the prevention of corruption (second amendment) act (act 2 of 1952) by adding sub-cluase (4) to section 5 of the original act. ..... the state went up in revision against the order of discharge and the learned sessions judge set aside this order of discharge holding that the provisions pf the prevention of corruption act (act 2 of 1947) did not repeal the general law as contained in the indian penal code and it was open to the prosecuting authorities to proceed against the applicant either under section 409, i. p. c. ..... section 6 reads as follows :'(1) no court shall take cognizance of an offence punishable under section 161 or section 165, indian penal code (xlv of 1860) or under sub-section (2) of section 5 of this act, alleged to have been committed by a public servant, except with the previous sanction, (c) in the case of any other person, of the authority competent to remove him from his ..... state of west bengal', air 1953 sc 293 (m) ; mahajan c. j ..... then convicting him of an offence to which it does upon the ground that such latter offence is a minor offence of the same character or by describing the offence as being one punishable under some other section of the indian penal code though in truth and substance the offence falls in the category of sections mentioned in section 195, cr. p. c. ..... prevention of corruption act has not expressly repealed any of the provisions of the indian penal code. .....
Tag this Judgment!Court : Allahabad
Reported in : [1955]28ITR45(All)
..... -tax officer should take into consideration not only the profits or losses in business carried on within the taxable territory but also profits or losses from business made at a place specially excluded under the act.the income-tax officer has to work out two figures, one, the total income for purposes of rate, and the other, the taxable income on which tax is levied.it is not necessary for ..... gains of business, profession or vocation which are liable to tax.section 14(2) (c) provides that :'the tax shall not be payable by an assessee - (c) in respect of any income, profits or gins accruing or arising to him within an indian state, unless such income, profits or gains are received or deemed to be received in or are brought into british india in the previous year by or on behalf of the assessee, or are assessable under section 42. ..... in view, however, of the provisions of section 14(2) (c) it was held that losses incurred in business carried on in an indian state could not be taken into account under section 10 of the income-tax act in working out the total assessee income for any particular year.learned counsel for the assessee has drawn our attention to decisions of various high courts in india and has ..... the amount could not be said to have been spent wholly and exclusively for the purposes of the business.in commissioner of income-tax, west bengal v. h. ..... gains has also now been added under section 6, but we are not concerned with that head, as it was added by an amendment in 1947. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1956All96; 1956CriLJ174; (1955)IILLJ750All
..... single judge hearing the writ petition: first, that the superintendent of police not being vested with the powers of a magistrate had no power to make an enquiry, inasmuch as under section 35, police act, only a police officer exercising the powers of a magistrate could enquire into a charge against the appellant, the appellant, being above the rank of a constable; and second that the appellant was, ..... the same: or may award any one or more of the following punishments to any police-officer of the subordinate ranks who shall discharge his duty in a careless or negligent manner, or who by any act of his own shall render himself unfit for the discharge thereof, namely:(a)fine to any amount not exceeding one month's pay;(b) confinement to quarters for a term not exceeding fifteen days, with or without punishment ..... state of west bengal', air 1951 cal 179 (a) ..... of west bengal', ..... the phrase 'a magistrate' and the phrase 'an officer exercising the powers off a magistrate'.the simple word 'magistrate' is defined in section 1 of the police act as including 'all persons within the general police district, exercising 'all or any' of the powers of a magistrate'. ..... 'all offences under the indian penal code shall be inquired into and tried according to the provisions hereinafter contained; and all offences under any other law shall be inquired into and' tried according to ..... originally stood before its amendment by criminal p. ..... 35 must retain the meaning which it had before the section was amended.11. .....
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