Court : Supreme Court of India
Decided on : Sep-26-1967
Reported in : AIR1968SC422; (1968)70BOMLR324; 1968MhLJ363(SC); [1968]1SCR641
..... of such trust.' sub-section 2 of section 88b provides that 'for the purpose of this section, a certificate granted by the collector, after holding an inquiry, that the conditions in the proviso to sub-section (1) are satisfied by any trust shall be conclusive evidence in that behalf.' 4. thus for eligibility ..... specified therein. under section 19, the deputy or the assistant charity commissioner appointed under the act has to make an inquiry in the prescribed manner for ascertaining the various matters set out therein. on completion of such inquiry and on its findings being recorded the deputy or the assistant charity commissioner has under section ..... 21 to make entries in the register kept under section 17 in accordance with the findings recorded by him under section 20 or if appeals are preferred in accordance with the final decision of the competent authority provided by the act .....
Tag this Judgment!Court : Chennai
Decided on : Sep-26-1967
Reported in : (1968)2MLJ493
..... profit. wadsworth, j., held that a security bond pledging-the oil engine could not be deemed to be a transaction relating to immovable property. the learned judge approached the question in the following manner.:if a thing is imbedded in the earth or attached to what is so imbedded for the permanent beneficial enjoyment of ..... at the facts as a whole, feels on the matter.3. 'immovable property' is defined at least in three indian enactments the general clauses act, the registration act and the transfer of property act. the first two are not of much assistance, for they merely say that ' immovable property ' includes things attached to the earth, or permanently ..... the suit. the first respondent having defaulted in repayment of a loan obtained from the state, the second respondent, under the provisions of the land improvements loan act, the petter engine and pump-set, which the first respondent had purchased out of the funds provided by the loan, were attached in recovery proceedings under the .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-27-1967
Reported in : [1968]68ITR594(Bom)
..... about the income having escaped assessment. possession of knowledge of a claim, it was observed, was not the same thing as possession of information. the learned judges pointed out that during the earlier assessment proceedings completed on september 30, 1955, the income-tax officer had in his possession the claim of the assesssee that ..... as pointed out by the supreme court in maharaj kumar kamal singh v. commissioner of income-tax two conditions must be satisfied before the income-tax officer can act under section 34(1) (b). he must have information, which comes into his possession subsequent to the making of the original assessment order and that information must ..... the facts and in the circumstances of the case, proceedings for the assessment year 1953-54 were validly initiated under section 34(1) (b) of the income-tax act ?' 2. the facts briefly stated are as follows : the assessee, arvindrai jamnadas zaveri alias bhuta, purchased a running medical store run under the name of 'the mehta .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-27-1967
Reported in : AIR1968P& H255
..... section 40, i. p c., jaswant singh was suspended and later dismissed from service he was subsequently reinstated after his appeal was accepted by the sessions judge. regarding the first two allegations, both the state and jaswant singh in their respective written statements admitted that jaswant singh was tried though finally acquitted. ..... (annexure q) in 1955 was made after an undue delay and on this ground deserved to be rejected.13. after passing the order dated 6th january, 1968 (annexure k), the chief conservator of forests addressed a communication to the petitioner dated 7th january, 1966 (annexure l) to the effect that the petitioner ..... for the purpose of 'parties and politics' or personal self-interest or bureaucratic routine he said 'the responsibility of officials to explain and to justify their acts, is the chief safeguard against oppression and corruption 'referring to facts in relation to dealings of government departments, which were constitutionally demandable on the floor of .....
Tag this Judgment!Court : Chennai
Decided on : Sep-27-1967
Reported in : (1969)2MLJ418
..... , the present civil revision petition is filed.2. sri r. rangachari for the petitioner contends that under the new act, a right of appeal is expressly provided to the co-operative tribunal, namely, the district judge, tiruchirappalli, in this case, against the award of the officer of the co-operative department and the award having ..... avail of the right of appeal, even though the original proceedings were initiated under the old act. according to him, section 121 (3) of the new act, is applicable and hence his appeal under section 96 of the new act to the district judge is competent. counsel for the respondent, however, stated that the appeal is incompetent as section ..... to have been provided for under section 51 (5) of the old act, but under the new act, co-operative tribunals are constituted by the government and the district judge of tiruchirappalli, in the instant case, is the co-operative tribunal under the act, to whom a right of appeal is expressly provided for against the orders .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-28-1967
Reported in : AIR1968SC565; [1968]1SCR661; [1968]21STC326(SC)
..... commissioner may, at any time within three calendar years from the expiry of such period, after giving the dealer a reasonable opportunity of being heard and after making such inquiry as he considers necessary, proceed in such manner as may be prescribed to re-assess or. assess, as the case may be, the tax payable on any such ..... distinction bearing a just and reasonable relation to the object sought to be attained and cannot be made arbitrarily and without any substantial basis. judged from the object sought to be achieved by the act, we are of the opinion that the classification made between the registered and unregistered dealers is not a reasonable classification. from this conclusion ..... cases where due to any reason no notice was issued to the assessee and there was no assessment of his income. kapur, j. speaking for the majority of judges in that case, observed (at p. 993 of the report) that it is well-settled that an income escapes assessment when the process of assessment has not been .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-28-1967
Reported in : AIR1968SC594; 1968CriLJ550; [1968]1SCR695
..... under sub-section (2), them notwithstanding any thing contained in sub-section (2a), a magistrate shall, without making any further inquiry, send the case for trial to the court of the special judge appointed under the criminal law amendment act, 1952'. 11. pausing here it may be mentioned that s. 7(1) and (3) of the criminal law amendment ..... sections 6(1) and 7(1) and (3) of the criminal law amendment act are concerned. before the case reaches the special judge the provisions of s. 337(1) of the code of criminal procedure apply at the stage of investigation or inquiry. if any magistrate therein mentioned tenders pardon and the person who is tendered pardon is ..... chapter of the code as part of the general provisions as to inquiries and trials. sections 337 to 339 and 339a contain all the provisions which refer to courts of criminal jurisdiction established under the code. the special judge created under the criminal law amendment act, 1952 (act 46 of 1952) is not one of them. for the cases .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-28-1967
Reported in : AIR1969Bom66; (1968)70BOMLR359; 1968MhLJ593
..... beyond the jurisdiction of the city civil court was, therefore, incompetent to entertain the suit. that case fell to be decided under the provisions of the court -fees act, 1870. the trial judge upheld the contention of the defendants and ordered that the plaint be returned for presentation to the proper court . on appeal, bavdekar, j. held that the city ..... question as to whether the valuation put by the plaintiffs should be accepted, or an inquiry ordered under the provisions of section 8a, observed that though the right of the plaintiffs under s. 7(iv)(c) to put his own valuation was indisputably subject to ..... that if the court was of opinion that the subject-matter of a suit had been wrongly valued, it could revise the valuation by holding the necessary inquiry for that purpose. the plaintiffs put their own valuation on the said suit under the provisions of s. 7(iv)(c), and the division bench, in considering the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-28-1967
Reported in : AIR1968SC418; (1968)70BOMLR332; 1968MhLJ435(SC); [1968]1SCR652
..... by the applicants, the assistant charity commissioner was bound to declare the existence of the public trust and register it. under s. 19 of the bombay public trusts act an inquiry may be started by the deputy or assistant charity commissioner either on an application made under s. 18 or on an application made by any person having interest in ..... for either a religious or charitable or for both by the express words of the definition is a public trust. we are unable to agree with the learned assistant judge that sadhus, religious mendicants and visitors to the samadhi of nagabawa are not a section of the public. they have a common bond of veneration for the samadhi. ..... the order of the collector, nor is it a suit in which the relief claimed is inconsistent with the order of the city survey officer. 10. the learned assistant judge held that the beneficiaries referred in ext. 14 as 'sadhus, saints and religious mendicants' do not from the public or a section thereof, and on that account also .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-28-1967
Reported in : [1970]78ITR584(Bom)
..... civil court, including the company court, could have jurisdiction of any kind. 7. this contention is hereinafter referred to as the. above second contention tion. the learned judge accepted the contentions made on behalf of the official liquidator and observed that on the plain reading of section 446(1) there was no reason whatsoever for coming to ..... restricted to the facts of that case and in particular to the provisions in section 48(2)(ii) of the sales tax act, 1953. towards developing this submission, he relied upon the decision of a single judge of the allahabad high court (manchanda j.) in the case of tika ram and sons ltd. v. commissioner of income-tax ..... desai, j.1. this is an appeal on behalf of the original respondents from the judgment and order of mr. justice vimadalal dated september 28, : [1968]67itr399(bom) , granting an order of injunction restraining the original respondents from assessing or reassessing the colaba, land and mills company ltd., hereinafter ter referred to as .....
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