Court : Supreme Court of India
Decided on : Apr-06-1967
Reported in : (1968)70BOMLR119; 1968MhLJ395(SC); [1967]3SCR466
..... an order is to be made under clause (a) requisitioning the premises in respect of which no intimation is given by the landlord, the state government shall make such inquiry as it deems fit and make a declaration in the order that type premises were vacant or had become vacant, on or after the date referred to in sub-section ..... , are also stated to have been given to the inspector. but, on august 8, 1966, the second respondent issued a notice to the petitioners stating that the government have made inquiries and are considering the question of requisitioning the premises, viz., shop no. 1, ground floor, sitaram building, c-block, d. n. road, bombay. the petitioners were required to appear ..... say, are so far related a to from a system or code, of legislation, the rule as laid down by the twelve judges in plamer's case (1785) 1 leach c. c. 4th ed.. 355, is that such acts 'are to be taken together as forming one system, and as interpreting and enforcing each others. in the american case of united .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-07-1967
Reported in : AIR1968SC153; [1967]66ITR443(SC); [1967]3SCR508
..... reduce, enhance or annul the assessment, or (b) set aside the assessment and direct the income-tax officer to make a fresh assessment after making such further inquiry a the income-tax officer thinks fit or the appellate assistant commissioner may direct and the income-tax officer shall thereupon proceed to make such fresh assessment and determine ..... with the appeals, the commissioners are exercising statutory authority and a statutory duty which they are bound to carry out. they are not in the position of judges deciding an issue between two particular parties. their obligation is wider than that. it is to exercise their judgment on such material as comes before them and ..... assessee does not choose to appeal the order of assessment becomes final subject to any power of revision that the commissioner may have under s. 33b of the act. therefore, it would be wholly erroneous to compare the powers of the appellate assistant commissioner with the powers possessed by a court of appeal, under the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-10-1967
Reported in : AIR1967SC1916; (1968)0GLR461; [1967]3SCR595
..... lands which have hitherto been ordinarily used for purposes of agriculture only, situate within the sites of towns and cities in which an inquiry into titles has been made under the provisions of bombay act iv of 1868 shall be continued........ first - if such lands are situated in any town or city where there has been in ..... of another tax, the determination of the cess is not by an independent assessment. it is an arithmetical calculation based on the result of assessment under other act or acts. those acts allow the raising of objections and provide for appeals. it is only the result of assessment after scrutiny, objection and appeals which forms the basis for the ..... have been made applicable to all lands, within the limits of the site of any town or city, in which an inquiry into titles has been made under the provisions of bombay act iv of 1868 (now repealed), which had been ordinarily used for agricultural purposes only, but not to other lands. section 128 of the code then provides : .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-12-1967
Reported in : AIR1967SC1537; [1967]3SCR617; [1967]20STC273(SC)
..... 4-a, section 12, section 14, section 15, or sub-sections (1) and (2) of section 16 and may make such inquiry or cause such inquiry to be made and, subject to the provision of him of this act, may pass such order thereon as he thinks fit.' 10. sub-section (2) provided, insofar as it is material : 'the deputy ..... or invalid in the absence of the order of assessment being served upon the assessee. once the competent authority makes an assessment under the madras general sales tax act after scrutinising the return submitted by the assessee, and after giving the assessee a reasonable opportunity of proving the correctness and completeness of any return submitted by him ..... order cannot be deemed to have expired and the deputy commissioner had no jurisdiction under s. 32 of the madras general sales tax act i of 1959 to revise the order. in recording their conclusions the learned judges followed the judgment in the state of madras v. m/s a.m. safiulla & company in which the rule was stated .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-17-1967
Reported in : AIR1968SC117; 1968(16)BLJR273; 1968CriLJ97; [1967]3SCR668
..... provided for therein, containing the necessary particulars. 8. it is now only necessary to refer to 190, occurring in chapter xv, relating to jurisdiction of criminal courts in inquiries and trials. that section is to be found under the heading conditions requisite for initiation of proceedings' and its sub-s. (1) is as follows : ' ( ..... investigating office to submit a charge - sheet, against the accused persons, under s. 366 i.p.c. this order has been confirmed by the learned sessions judge, as well as the patna high court. here also, the patna high court, in accordance with its previous decision, held, that the magistrate had jurisdiction to ..... 27, 1965, directing the police to submit a charge - sheet, against the petitioners, herein. the petitioners challenged this order, without success, both before the learned sessions judge, bhagalpur, and the patna high court. it was held by the high court, following its previous decision, that the magistrate has jurisdiction to call for a charge - .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-19-1967
Reported in : AIR1968SC147; (1968)70BOMLR76; 1968CriLJ103; [1967]3SCR720
..... transcription of the conversation. the accuracy of the transcription is admitted. at the trail of the case, the tape recorder was played in court. 3. the special judge for greater bombay found the appellant guilty of the offence under s. 165-a of the indian penal code and sentenced him to simple imprisonment for 18 months and ..... shaikh on august 2, 1960. the contemporaneous dialogue between them formed part of the res gestae and is relevant and admissible under s. 8 of the indian evidence act. the dialogue is proved by shaikh. the tape record of the dialogue corroborates his testimony. the process of tape recording offers an accurate method of storing and later reproducing ..... like a photograph of a relevant incident, a contemporaneous tape record of a relevant conversation is a relevant fact and is admissible under s. 7 of the indian evidence act. 6. the rup chand v. mahabir prashad and another a tape record of a former statement of a witness was admitted in evidence to shake the credit of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-19-1967
Reported in : AIR1968SC110; (1967)70BOMLR139; 1968CriLJ95; 1968MhLJ177(SC); [1967]3SCR708
..... first argument is correct. no doubt under the code of the criminal procedure the statement of an accused may be taken into consideration in an inquiry or trial but it is not strictly evidence in the case. an accused when he makes his statement under s. 342 does not depose as a witness because no ..... that they were members of the editorial board there was a prima facie case proved against them that they were makers of the impugned article. the learned additional sessions judge further said that the prosecution would have to lead satisfactory and cogent evidence to prove and establish that respondents 2, 3, and 4 were editors, printers and publishers. ..... in the case tending to exonerate the present respondent. the state also urges in addition that a presumption under. s. 7 of the press and registration of books act 1867 can be raised against the editorial broad and they can therefore be held responsible for the defamatory article. we shall deal with these two questions. 5. the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-20-1967
Reported in : AIR1968SC169; (1968)70PLR1; [1967]3SCR736
..... appeal only the question of jurisdiction of civil courts to entertain the suit has been raised. 3. the respondent them went in appeal to the additional district judge. the additional district judge held relying on certain decisions of the punjab high court that civil courts had no jurisdiction to entertain a suit of this nature and therefore dismissed the appeal. ..... 7 empowers the custodian to give notice, where he is of opinion that certain property is evacuee property, to the person interested and after holding such inquiry into the matter as the circumstances of the case permit, pass an order declaring any such property to be evacuee property. it is clear that in view of ..... , whether s. 46 bars the jurisdiction of the civil court in a pending matter. the majority of the judges in that case observed that in a case where a matter had been adjudicated upon in accordance with the provisions of the act it might not be possible for courts to interfere by reason of the provision of s. 46 of the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-01-1967
Reported in : [1968]67ITR84(SC)
..... certificate of fitness granted by the high court is directed against the judgment of the division bench of the high court at calcutta, affirming the judgment of the single judge. this appeal was heard together in this court along with civil appeal no. 1421 of 1966 (kalawati devi harlalka v. commissioner of income-tax ) in which ..... saraogi, hereinafter referred to as the assessee, by the commissioner of income-tax who passed the order dated march 15, 1963, under section 33b of the indian income-tax act, 1922. following our judgment in kalawati devi harlalka v. commissioner of income-tax : [1967]66itr680(sc) we hold that the commissioner of income-tax, west bengal, ..... calcutta, had jurisdiction under section 33b of the income-tax act, 1922, to revise the assessment orders for the years 1952-53 to 1960- 61. 2. to appreciate the additional point raised before us it is necessary to give .....
Tag this Judgment!Court : Supreme Court of India
Decided on : May-02-1967
Reported in : AIR1967SC1831; (1968)70BOMLR146; 1968MHLJ239(SC); [1967]3SCR855; [1968]21STC10(SC)
..... the sales tax officer aurangabad.' 4. thereupon the 1st respondent made an application to the trial court challenging the validity of the order of the collector. the subordinate judge held that civil court had no jurisdiction to set aside revise or modify the order of the collector and it could be done only by the superior revenue authorities ..... royalties allowed by the common law the crown of england'. 13. the question about the applicability of the priority of crown debts was considered by the bombay high court in 1968 in secretary of state in council for india v. bombay landing & shipping co. limited (1868) 5 bom. h.c.r. 23. in which it was held that ..... follows : sanction is therefore accorded under section 119 of hyderabad land revenue act to attach the amount of rs. 9672-i. 0 out of the sale proceed realised from the auction sale of the defaulter shri. chandamal's property and deposited with the court of sub-judge aurangabad, towards satisfaction of the degree no. 28/1 of 1955 passed .....
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