Court : Andhra Pradesh
Reported in : 1951CriLJ1333
..... argued that trial of sessions cases in a summary manner infringes article 14 and is therefore void and if the general rule laid down in this sub-section regarding summary trial goes the second part of the sub-section which is an exception must also got is argued that if the sub-section is separated and re-worded as above it will make a provision entirely different from ..... the counsel for petitioners while citing some american cases to which i will present]; refer argued that those cases were based on the 14th amendment of the american constitution which dealt with the equal protection of laws and the due process clauses and the cases which deal with 'due process' ..... law relating to the regulation being void on the ground of its being inconsistent with article 14 of the constitution of india, and the second relates to the insufficient compliance of particular orders with sections 1, 2 and 3 of the regulation on the assumption that the regulation is still ..... maker and the other beyond it then if the invalid provisions are severable from the valid ones, the act may be held good if the severance leaves intact a consistent, workable and effective body of provisions forming the authorised part of the subject-matter of the act; and in such a case one should not try to find out the intention of the law-maker as to what he ..... that in the province of bengal, there are now two sets of courts, the ordinary criminal courts fund the special criminal courts, both working side by aide, but with .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1953CriLJ785
..... . both these persons were wholly in charge of the investigation of this case and one cannot understand why the prosecution fought shy of putting these persons in the witness box.acting on this principle that it would not be desirable to allow the prosecution to patch up the evidence, that is wanting in this case, i agree with the learned chief justice that this application for adducing ..... mathews in his book on american constitution referring to the 'due process clause in the 14th amendment' says,this clause requires that the defendant shall have due notice and a fair hearing and provided these conditions are fulfilled the methods of procedure in criminal trials are within ..... he is prone to throw the blame upon his fallow conspirators for acts done by him and primarily he is a man admittedly guilty of a crime and the prosecution relies upon his statement in order to be able to get complete details about the 'crime where there is no' other satisfactory ..... i do not agree with this contention because a provision in an act that the operation of the act is to be determined by some officer does not amount to delegation ..... . the second section would come into operation when there is an appeal pending before the high court and the third section 540 contemplates the summoning of any person as a witness or examining any person ..... (d) the second stage in the conspiracy was on the very next day when ..... of the counsel for the accused is that this parade was held in the police head-quarters the second .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1953CriLJ454
..... , the west bengal special courts act of 1950 and the - saurashtra state public safety measures ordinance of 1948 (as amended by the third amendment ordinance of 1949) ..... justice das delivering the majority judgment of the supreme court has held firstly that the provisions of the act being discriminatory were violative of the guarantee; secondly that the parts of the proceedings under the act which were after january 26, 1950, were void as they infringed the guarantee and consequently the trials were bad ..... the special judge is empowered to try such offences of which the trial was pending before the special tribunal, as are made over to him for trial by the chief minister or by the authority authorised by him, and secondly the special judge is also empowered to try such offences as may be made over to him by the chief minister after the commencement of this regulation. ..... lost one right of appeal; for bad he been tried by ordinary magistrates he would have under section 336 of the hyderabad criminal procedure code a right of appeal to the sessions court, and from the sessions judgment, a second appeal under section 338 of the code to the high court.36. ..... 5,000/- in the one, a year and six months in the second, and two years in the third, all the sentences were to run ..... now, i come to the second group of appeals, which arise from the apsinga dacoity ..... secondly, it has been argued that section 5 of the regulation authorised delegation to persons; but the notification (home department .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1954CriLJ1093
..... 139) to the national security (female minimum rates) regulations and each of them are beyond the powers conferred upon the governor-general by the national security act 1939-1943 and are void and of no effect;(b) a declaration that the said act to the extent, if at all, to which it purports to authorise the making of the said amendments to the said regulation is beyond the powers of the commonwealth parliament and is void and of no effect and that ..... of public order, the efficient prosecution of the war, the maintenance of supplies and services essential to the life of the community or the administration of these rules, affix any notice to, or cause any notice to be displayed on, any premises, vehicle or vessel, and may for the purposes of exercising the power conferred by this rule enter ..... justice das in - 'the state of west bengal ..... is therefore clear that the defence of hyderabad regulation was an emergency legislation and it would expire when the emergency terminates.that the emergency arising out of the declaration of the second world war (war of 1939) has terminated cannot be ..... .120. my answer, therefore, to the second question is that the directions contained in the cotton cloth & yarn control order ..... authority.93. turning now to the second question a reference to the relevant provisions of the defence of hyderabad ..... with regard to publication according to the prescribed mode were only obiter and that question was not before their lordships for consideration.in the second case .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1958CriLJ152
..... anwar ali : 1952crilj510 which declared section 5 (1) of the west bengal special courts act x of 1950 to be ultra vires the constitution toy reason of its being in conflict with article 14 of the constitution. ..... magistrates under sub-section 10 of section 207a, criminal procedure code.in all the revision petitions a common point of law is raised that section 207-a, criminal procedure code which was newly inserted in the code by the amendment act xxvi of 1955, is void as it is inconsistent with article 14 of the constitution. ..... ramachandra rao, the learned counsel for some of the petitioners has relied on the decision in state of west bengal v. ..... in the case second cited, the same view was taken of section 5 (1) of act xxx of 1947 after the introduction of the new sub-section 1-a in section 34 of the income-tax act. ..... nor has he a second opportunity to adduce evidence on his side, as under section 213, for the purpose of avoiding his being placed on trial.if the prosecution does not choose to produce any of its witnesses and if the accused wants to show that the evidence likely to be adduced at the trial is unworthy of credit, he can only invoke the powers of the magistrate under the second part of section 207-a (4) to take the evidence of the prosecution witnesses ''in the interests .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1957]32ITR274(AP)
..... partner of an unregistered firm to set off his share of the loss against the profits of a new business are no longer good law in view of the second proviso to section 24 added by section 27 of the income-tax (amendment) act, 1939, where under the loss incurred by an unregistered firm could only be set off against the income, profits and gains of the firm and not against the ..... amount which would be payable by the firm and the partners individually if the firm were assessed as an unregistered firmsection 24(1) : third proviso added by section 27 of the indian income-tax (amendment) act, 1939 (act vii of 1939)provided further that where the assessee is an unregistered firm which has not been assessed under the provisions of clause (b) of sub-section (5) of section 23 in the manner ..... that apart, the legislature, as the learned chief justice anticipated, added by section 27 of the indian income-tax (amendment) act, 1939, a new proviso to section 24, where under if the assessee is an unregistered firm, any loss of that firm shall be set off ..... company, local authority, unregistered firm or other association of persons, not being a registered firm, or the partners of the firm or members of the association individually an additional duty of income-tax (in this act referred to as super-tax) at the rate or rates laid down for that year by a central actprovided that where under the provisions of clause (b) of sub-section (5) of section 23 an unregistered ..... of income-tax, west bengal v. ..... west bengal .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : [1958]9STC80(AP)
..... 141) held that on the analogy of the language of section 225 of the madras local boards act (xiv of 1920) as amended by act xi of 1930, which contained more or less the same provision and wording as section 18 of the act, the latter section was limited to suits for compensation and damages and so inapplicable to cases of taxes illegally collected, nor has article 16 of the limitation act any application to such a case where tax was merely recovered as arrears of land revenue and ..... in the above privy council case which was from canada three motor vehicles of the type called 'dumptors' under an agreement with the assessee deemed to be the property of the crown were included in the assessee's property and assessed. ..... was in april, 1947, about 5 months before the suit notice when the assessment had either taken place or was being made or at any rate it does not show why these letters had to be written; in the second place, the interpretation put by the buyer is not conclusive as to where the sale took place or property in the goods passed. ..... it is contended by the learned counsel for the appellant that having regard to certain observations of their lordships of the supreme court in their latest judgment in bengal immunity case (1955 6 s.t.c. ..... city of west mount (1926 s.c.r. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1957CriLJ1086
..... peerla panja, he went inside, bolted the door and killed the deceased, while the case of the accused is that on the day of the occurrence he saw the deceased actually in the act of sexual intercourse with narayana in the house and he went and informed the brothers of the deceased and gopalam, one of the brothers of the deceased came & stabbed the deceased and when ..... the magistrate as a dying declaration wherein the accused incriminated himself by stating that he attacked his wife and then inflicted the wounds on himself, such a statement, if becomes admissible in evidence under 8, 32, evidence act, 1372 by reason of the accused surviving the wounds, cannot be admitted in evidence as a confession if it is found that the magistrate failed to comply with the provisions of section 164, criminal p. c. ..... sub-section (3) which was amended by section 35 of act 18 of 1923 lays down thata magistrate shall, before recording any such confession, explain to the person making it that he is not bound to make a confession, and that if he does so it may be used ..... taylor (1875) 1 ch d 426 (15)-and although the magistrate acting under this group of section is not acting as a court yet he is a judicial officer, and both as matter of construction and of good sense there are strong reasons for applying the rule in question to section 164.proceeding ..... 2 says:as my first wife died, i married a second wife lakshmi, the daughter of pallapu seetharamaiah of ponnekally, ..... of my grand-daughter, towards her west. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1960AP234
..... there learned judges decided that the decision by a minister in the exercise of revisional powers conferred by section 64a of the motor vehicles act as it stood prior to act 39 of 1944 but not communicated to the parties would not amount to an order of the government and it acquired that quality only when it was embodied in a formal order issued in the form as laid down by article 166.50. ..... the conditions, indicated therein and if octroi has been paid upon the article and it has been exported afterwards from the city, the full amount of the octroi so paid, by force of section 256 of the act, would be refunded.that being the position, the goods whose ultimate destination is a place outside the municipal limits of hyderabad and secunderabad will not be liable to octroi duty and if cess has already been paid ..... the following remarks contain the principle in that regard:'it is conceded that the bill which became act xxx of 1952 and amended the 1948 act in the manner hereinbefore stated was introduced in the legislature of the state without the previous sanction of the president and consequently the condition precedent to the validity of the resulting act as laid down in the proviso had not been complied with, but it is submitted, we think correctly that the defect ..... in the second one, the question was whether the state of maryland could tax a branch of the bank of the united states which was established in the city of baltimore ..... another bench of the same court in bengal immunity co. v. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1961AP7; [1960]39ITR636(AP)
..... form the basis of a valid assessment of the firm or the firm's income and a and b could not be proceeded against for recovery of the tax due under that assessment assuming that section 44 of the income-tax act applies, after the dissolution of a firm, whether it be a registered firm or an unregistered firm, an assessment to income-tax of its predissolution income can only be made on the persons who were the partners of the firm at the time ..... the decision of the madras high court in : [1954]26itr99(mad) their lordships of the calcutta high court observed as follows:'the decision relates to sections 13 and 14 of the excess profits tax act, read with section 44 of the income tax act, as adapted by the central board of revenue and it is extremely unfortunate that the learned judge should have been told that the law applicable to cases of excess profits tax was the same as that ..... but no such difficulty arises in the case of a dissolved partnership, as section 44 of the income-tax act, which is made applicable to excess profits tax act by section 21 of the said act, and which was modified by the central board of revenue under its rule-making power provides that .....the result of section 44 as amended by the central board of revenue is to attract the procedure applicable to an undissolved firm to a dissolved firm, and therefore, if two or three persons carry on business as a firm, the ..... commissioner of income tax west bengal v. a. w. ..... second additional income tax officer : air1957mad441 .....
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