Court : Allahabad
Decided on : Dec-20-1960
Reported in : [1962]46ITR1236(All)
..... assessee applied to the commissioner under section 33 for revision of the orders passed by the income-tax officer. the commissioner set aside the assessment and directed further inquiry and a fresh assessment. the income-tax officer again assessed the tax on an income of rs. 75,000. the assessee again applied under section 27 and finally ..... the appellate tribunal in that case that no appeal lay to the income-tax appellate tribunal was approved of, but it appears that the attention of the learned judges of the patna high court was not invited to the enunciation of the law by the supreme court in mela rams case.learned counsel for the respondent attempted ..... the maintainability of the appeal. it was contended before the tribunal that the order passed by the appellate assistant commissioner was not one under section 31 of the act and the appeal preferred before the tribunal was therefore incompetent. the tribunal, for reasons recorded by it in its order dated the 13th march, 1957, upheld the .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-15-1960
Reported in : AIR1961All511
..... namely, the district collector or the sub-divisional officer.'13. in ram gopal v. anant prasad : air1959sc851 , the learned judges rejecting the argument that clause (f) of section 64 of the motor vehicles act restricted in any way the power of the appellate tribunal to deal with appeals filed under clause (a) of the. section ..... on account (a) of any error, omission or irregularity in the complaint, summons, warrant, proclamation order, judgment or other proceedings before or during trial or in any inquiry or other proceedings under this code, or ...... unless such error, omission, irregularity, or misdirection has in fact occasioned a failure of justice.'15. in the c. p ..... temporary permit should be granted to a particular person.the observations made with reference to sub-section (2) of section 134 were thus obiter. the learned judges only quoted the words of the sub-section and emphasised the concluding words requiring that a failure of justice must have been cccasioned. they were not .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-12-1960
Reported in : (1961)IILLJ717All
..... has been convicted under section 80 of the factories act (hereinafter referred to as the act) and rule 110 of the rules framed thereunder (hereinafter referred to as the rules) and sentenced to pay a fine of rs. 100. he filed a revision application before the learned sessions judge who refused to make a reference to this court and ..... rejected the application. thereafter the petitioner filed a revision application in this court under section 439, criminal procedure code, which came up for hearing before a learned single judge. on a reference being made by him to a larger bench, the matter has come before us. the only submission that has been made on behalf of ..... knowledge. in emp. v. zamin a.i.r. 1932 oudh 28, the word 'knowledge' came up for interpretation in connexion with a criminal case and the learned judge observed as follows:without going into a metaphysical discussion of the nature of knowledge, we may say that for practical and legal purposes 'knowledge' means the state of .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-12-1960
Reported in : 1962CriLJ251
..... be imputed the knowledge. in emperor v. zamin air 1932 oudh 28 the word 'knowledge' came up for interpretation in connection with a criminal case and the learned judge observed as follows:without going into a metaphysical discussion of the nature of knowledge, we may say that for practical and legal purposes 'knowledge' means the state of mind ..... rejected the application. thereafter the petitioner filed a revision application in this court under section 439 cri.p.c. which came up for hearing before a learned single judge. on a reference being made by him to a larger bench the matter has come before us. the only submission that has been made on behalf of the ..... has been convicted under section 80 of the factories act (herein-after referred to as the act) and rule 110 of the rules framed thereunder (hereinafter referred to as the rules) and sentenced to pay a fine of rs. 100/-. he filed a revision application before the learned sessions judge who refused to make a reference to this court and .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-28-1960
Reported in : AIR1962All117
..... be, shall thereupon, notwithstanding anything contained in sub-section (1) of section 58, or 67 or 69, proceed to consider the report and may, after such further inquiry as it may deem necessary, punish, dismiss, remove or exonerate the executive officer or the secretary or such other officer to whom section 69 applies, as the case may ..... of the charges framed. (3) the enquiry under sub-section (1) shall be carried on in such manner as may be prescribed by rules. (4) after the inquiry is completed, the president shall submit the record with his own recommendation to the state government or to the board as he may consider fit. the state govt. or ..... e., authorities who are empowered to discharge quasi-judicial functions.6. this general rule, however, has an exception and that is that a judge who would otherwise be disqualified may act in a case of necessitywhere no other judge has jurisdiction (see natural justice by h. h. marshall, 1959 edition, p. 38). in the case of serjeant v. dale, (1877 .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-10-1960
Reported in : AIR1961All245
..... b. d. 627. in this case again the meaning of the expression 'final judgment' in section 4, sub-section (1) (g) of the same act came up for consideration before the learned judges. in this judgment the earl of selborne, l. c. expounded its meaning in the following words : 'to constitute an order a final judgment nothing more is ..... of the suit, and as after, the decision of the high court that can never be disputed again, their order is final, notwithstanding that there may be subordinate inquiries to make,' (p. 4.) 19. the above two cases of the privy council can no doubt be justifiably invoked to lend some support to the contention on behalf ..... therein. 63. in : air1954cal424 it was held by chakravartti, c. j. that 'the word 'judgment' was not intended to bring in orders, not final.' the learned judge in his judgment, which i may say with respect, is highly illuminating and instructive, referred to the internal indications in the constitution itself pointing to that conclusion. in this .....
Tag this Judgment!Court : Allahabad
Decided on : Sep-12-1960
Reported in : AIR1962All461
..... the parties also centred round the aforementioned two questions and there was difference, as i have already indicated, between the two learned judges who constituted the bench hearing the appeal.17. in order to appreciate the scope of the argument raised on behalf of the defendant ..... pronouncing on the prospective or retrospective effect of the amendment brought about in section 80 by act vi of 1948.23. if we were to check the validity or judge the validity or invalidity of the notice at the time of the filing of the suit ..... was, was the date of the cause of action and that the amended act could not be applied in order to determine that question. it was further held by the learned judge that though the provisions of section 80 were procedural in their effect yet the ..... then we would, in effect, be expecting the plaintiff to have done something which the law at the time when he did the act did not .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-24-1960
Reported in : AIR1962All551
..... and (2) mahabir prasad shall get compensation for the premature cancellation of the aforesaid permits.' 12. it is contended by the appellants that the learned judge was wrong in holding that as neither of theschemes made provision for the offer of alternative routesto the displaced operators the regional transport authoritylaid no jurisdiction to ..... bythe state government, that it was the governor who prepared and caused the proposed scheme to be published, andthat as this was contrary to the act the notification andall subsequent orders and decisions based thereon are invalid.24. 'state transport undertaking' means any undertaking providing a road transport service where such ..... an extraneous or irrelevant consideration. this being the sole grievance of kashi prasad gupta against the grant of permits to the three displaced operators, the act gives him no right to object.76. learned counsel for gupta contended that his client does not object to lawful competition, but government, by granting .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-19-1960
Reported in : AIR1961All397; 1961CriLJ169
..... magistrates were false.5. under the new section 479-a cr. p. code, there is no right of appeal against an order directing prosecution and no inquiry is made before filing the complaint. the applicants, therefore, appeared before the magistrate who took cognizance of these complaints and contended that the complaints cannot be proceeded ..... the committal proceedings in connection with the murder case against tasadduq.3. both the sessions cases against tasadduq came up far hearing before the sessions judge, sitapur. the sessions judge acquitted tasadduq in both these cases and at the time of pronouncing his judgment in the murder case he made the following observations :'in ..... were false, the witnesses could have been prosecuted in budha khan's case and in the section 19(r) arms act case against tasadduq but not in the murder case against tasadduq. the sessions judge perhaps launched the prosecution depending upon illustration (b) to section 236 cr. p. code. the illustration runs as follows .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-12-1960
Reported in : AIR1960All754
..... the relevant portion of rule 55 of the civil service rules runs as follows :'55. without prejudice to the provisions of the public servants inquiries act, 1850, no order (other than an order based on facts which had led to his conviction in a criminal court or by a ..... not the original rule shall apply. i have already given the gist of the amended rule 10 in an, earlier part of this judge ment and the discretion of the governor is not in any manner curtailed by that rule.11. in this connection it was also ..... of the tribunal is a judicial officer having vast experience in the conduct of court trials and qualified for being appointed as a judge of the high court.there is another way of looking at the matter. under sub-rule (1) of rule 8 the tribunal ..... tried by a very senior administrative officer as also by a very senior judicial officer who is qualified to be a high court judge and that too with the assistance of an assessor. under the civil service rules the delinquent officer has got to be tried .....
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