Court : Karnataka
Decided on : Jan-03-1967
Reported in : [1967]66ITR212(KAR); [1967]66ITR212(Karn)
..... might refer to two cases dealing with the constitutionality of section 37(2) of the 1922 act, viz., surajmull nagarmull v. commissioner of income-tax and senairam doongarmal agency (p.) ltd. v. k. e. johnson. in the former, all the three learned judges constituting the special bench, which decided the case, unanimously held that section 37(2) was ..... of eliciting evidence as aforesaid is a classification which is not sanctioned by article 14 of the constitution. for this purpose, as already stated, the starting point of inquiry is what is the object of legislation. the answer, as already given, is prevention of evasion. that attempts to prevent evasion are or may be in the ..... the usefulness or relevancy referred to could only be usefulness or relevancy of the type appropriate to the stage of investigations but not to an actual trial or inquiry. it would only suggest or require an application of the mind to make out a prima facie case of usefulness or relevancy and not a final or absolutely .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-29-1967
Reported in : AIR1968SC507; [1968(17)FLR350]; (1968)IILLJ407SC; [1968]1SCR721
..... was not unduly high. (ii) where promotions were made on the basis of seniority subject to fitness, cases of persons belonging to scheduled castes and scheduled tribes were to be judged in a sympathetic manner without applying too rigid a standard and cases of supersession of scheduled castes and scheduled tribes employees reviewed at a high level viz., if a scheduled ..... general manager, southern railway v. rangachari : (1970)iillj289sc as follows : 'it would be clear that matters relating to employment cannot be confined only to the initial matters prior to the act of employment. the narrow construction would confine the application of art. 16(1) to the initial employment and nothing else; but that clearly is only one of the matters relating .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-29-1967
Reported in : (1968)9GLR1087
..... irregularity in the exercise of jurisdiction, because the whole suit is basedupon ex. 3/1. the bond is defined in section 2(c) of the bombay stamp act, 1958.2. no doubt, this is an inclusive definition, but before a document can become a bond, a person executing the document must oblige himself to ..... question is not a bond.3. the learned counsel for the petitioner also relies on clause (2) to the proviso to section 3 of the bombay stamp act. but there is a finding of fact of the court below that on the evidence it is not possible to prove the identity of the ship. as ..... v.b. raju, j.1. in this revision application, the question relates to the order of the assistant judge of jamnagar ordering that the document, ex. 3/1, upon which the suit was based is liable to stamp duty of rs. 75/- together ..... in revision. but for the reasons given in the previous paragraph, the document is not a bond. the order passed by the learned assistant judge is set aside and the order passed by the trial court stands. .....
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 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-28-1967
Reported in : AIR1968SC497; [1968]1SCR685
..... of the authority but the remedy which section 57(1) gives to the citizen as also the obligation of the authority to state the case. the difficulty which the learned judges felt in i.l.r. 25 mad. 752 and repeated in subsequent decisions is not, in our view, a real one because as soon as a reference is made ..... application. the mills applied to the high court against the authority for a direction that he should be asked to state the case. the trial judge granted relief under s. 45 of the specific relief act calling upon the authority to state the case on the ground that a substantial question of law as to the effect of rectification had arisen. in ..... high court and on the high court pronouncing its judgment can be disposed of in conformity with such judgment. a similar question once again arose, in the reference under stamp act, section 57(1) reported in the same volume at page 752. in this case the sub-registrar impounded the documents under section 33 and forwarded them to the collector for .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-28-1967
Reported in : [1968]38CompCas26(Bom)
..... which is a direct decision on the point, and in which it was held that proceedings for recovery under section 46 of the income-tax act cannot be taken without the leave of the company judge. manchanda j. therefore, dismissed the writ petition filed by the company. i do not agree either with the construction placed by him upon ..... can be termed as legal proceedings. it was, however, nowhere held that even assessment proceedings which fall under a special act which is a complete code in itself could be considered to be ' other legal proceedings'. '16. the learned judge then proceeded to state that the provisions of subsections (2) and (3) of section 446 would also go to ..... which the crown could claim even the limited priority given to it by section 230 of the companies act, 1913. the learned judges then proceeded to observe that the claim to exercise the machinery of section 46 of the income-tax act, 1922, if successful, would in effect enable the crown to secure for the arrears in question the .....
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