Court : Mumbai
Reported in : (1934)36BOMLR23
..... has been made under section 31 or section 32 the assessee may require the commissioner to refer a question of law to the high court, and under sub-section (3) if the commissioner refuses to state a case on the ground that no question of law arises, the assessee may apply to the high court, and the high court j may, if it thinks fit, require the commissioner to state a case. ..... far as material) provides that if in the course of any assessment under the act or any proceeding in connection therewith a question of law arises, the commissioner may on his own motion draw up a statement of the case and refer it with his own opinion thereon to the high court. ..... it is true that this seems to disclose a serious omission from the income-tax act, because it is open to the commissioner in any case to send for the papers under section 33 and make an order, and thereby deprive the assessee of his right to bring the matter before the court under sub-section ..... learned commissioner himself sent for the papers under section 33 of the act and set aside an order which had been made by the assistant commissioner in favour of the assessee, and the assessee desires to bring a question of law which arises before this court. ..... it is, i think, clear from the affidavit of the petitioners that a question of law does arise, and that that question arose in the course of the assessment proceedings ; that being so, i think the learned commissioner has a discretion to state a case under section 66(1), i will only say .....
Tag this Judgment!Court : Mumbai
Reported in : (1978)80BOMLR688
..... has been a gross-miscarriage of justice because the attention of the two courts below was not drawn to the law with regard to alluvion, law containing in the land revenue act and rules, old and new under which both the neighbouring owners would be entitled to their share unless the neighbouring owners give up ..... respondent-plaintiff contended that the government had not objected before the two courts below that the suit was bad for non-joinder of the owner of the adjoining land and hence having regard to the observations made by the learned judge, it was open to the learned judge to confirm the decree passed by the trial court altering the injunction as ..... to the defendant-state government to lease out that portion of land 1 acre 12 gunthas as per the provisions of rule 41 of the land revenue rules, 1921 and the provisions in maharashtra land revenue code, 1966, if the collector of ahmednagar so chooses to do, and modifying the injunction which the learned civil judge had granted restraining the state from selling any portion of the 4 acres 17 gunthas of the land in question in auction ..... not care to apply their minds to the law contained in the bombay land revenue code, 1879 and the rules made thereunder and the maharashtra land revenue code, 1966 and the rules made thereunder about the rights of the public and the rights of the state government with regard ..... thus, the bombay land revenue code, 1879, which applied to the alluvial land laid down in section 46 that all alluvial lands newly .....
Tag this Judgment!Court : Mumbai
Reported in : 1985(1)BomCR531; (1984)86BOMLR520
..... on july 5, the detenu simultaneously addressed two representations for revocation of his detention order under section 14 of the misa, one addressed to the prime minister and the other to the state government, and the grievance of the detenu was that the central government had not dealt with its obligation of revocation of the order of detention under section 14 of the ..... consideration before us is as to whether there is any obligation on the part of the central government to consider the report under sub-section (2) of section 3 of the act submitted by the state government and it is in this context that we have to appreciate the observations of the supreme court in para 5 of its judgment referred to supra. ..... the principle that emerges from all these decision is that the power of revocation conferred on the central government under section 14 of the act is a statutory power which may be exercised on information received by the central government from its own sources, including that supplied by the state government under sub-section (5) of section 3 or from the detenu in the form ..... the fourth contention put forward was that under section 14 of the maintenance of internal security act it was open to the central government to revoke or modify the order of detention after receiving a report from the state government and, therefore, there must be some material to show that the government of india applied its ..... such orders as he deems fit, according to law, after hearing both the parties. .....
Tag this Judgment!Court : Mumbai
Reported in : 1987(3)BomCR565; 1987MhLJ743
..... the relevant portion of the aforesaid decision reads as under :'xxx xxx xxxsection 9 provides that an appeal lies from every order of the estate officer under section 5 of the act to an appellate officer who shall be the district judge of the district in which the public premises are situate or such other judicial officer in that district of not less than ten years standing as ..... has held :---'when the sessions judge was appointed an appellate authority by the state government under section 60 of the essential commodities act, what the state government did was to constitute an appellate authority in the sessions court over which the sessions judge presides. ..... this revision is directed against the order passed in appeal under section 9(1) of the public premises (eviction of unauthorised occupants) act, 1971, hereinafter referred to as the 'public premises act' rejecting the claim of the controller of aerodrome, nagpur airport to recover the rent which was ordered to be paid by the ..... court also took the view that the provisions under article 112 of the limitation act were not applicable in this case and therefore, allowed the appeal, dismissing the claim of the applicant as barred by ..... contentions of shri kothari on the basis of the aforesaid authorities does not survive as a good law inasmuch as the same high court in a latest decision in the case of ayodhya prasad barelal ..... therefore, the proposition of law enunciated in this case may not apply to the proposition involved in the .....
Tag this Judgment!Court : Karnataka
Reported in : [1969]71ITR344(KAR); [1969]71ITR344(Karn); (1968)2MysLJ433
..... a certain shaik abdul kadar, who was a resident of goa, died on april 2, 1963, and his son, who is the petitioner, produced an account under section 53(3) of the estate duty act, 1953, in which he stated that the value of the estate in respect of which estate duty was payable was rs. ..... rajasekhara murthy appearing for the assistant controller of estate duty, that in the account delivered under section 53(3), the petitioner did refer to some gifts made by his farther and that subsequently he stated the values of the property so gifted. ..... it is this provisional assessment which is challenged in this writ petition, and it is contended that the assistant controller of estate duty was not right in thinking that the petitioner had made any admission that the property of the deceased in respect of which estate duty was payable was of ..... we have seen the account delivered by the petitioner, and, according to that account, the value of the property which according to the petitioner bears estate duty was only rs. ..... in a covering letter with which that account was delivered, he enumerated the gifts which had been made according to him by the deceased, shaik abdul kadar, before the extension of the indian laws to the goa territory. 2. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1976All434
..... the construction of a notice to quit laid down by english cases are equally applicable to cases arising in india and they establish that notices to quit, though not strictly accurate or consistent in the statements embodied in them, may still be good and effective in law; the test of their sufficiency is not what they would mean to a stranger ignorant of all the facts and circumstances touching the holding to which they purport to refer, but what they would mean to tenants ..... the plaintiff claimed rent of the entire accommodation, therefore, after the civil laws amendment act came into force, the suit was cognizable by the small cause court only. 7. ..... n, misra (1975 all lr 360), section 9 of the civil laws amendment act is not applicable to suits in transferee courts. ..... the validity of notice was not challenged even in the grounds of revision under section 25 of the small cause courts act nor this point was pressed before that court. ..... 2 had deposited the entire rent in court under section 39 of the new act has no force because defendant no. ..... act 13 of 1972 and that defendant no. ..... both the defendants filed a revision under section 25 of the small causes courts act but remained unsuccessful. ..... act. 17. ..... act at an early stage of the litigation would amount to a waiver of the plea by him. .....
Tag this Judgment!Court : Allahabad
Reported in : 2005(3)ESC1955
..... the authorities have thus brought on record an error of law by acting contrary to existing regulations; such an error on the face of the record can and should be corrected by the writ court. ..... (2) notwithstanding anything contained in sub-rule (1) punishments in cases referred to in sub-rule (2) of rule 5 may be imposed after informing the police officer in writing of the action proposed to be taken against him and of the imputations of act or omission on which it is proposed to be taken and giving him a reasonable opportunity of making such representation as he may wish to make against the proposal. ..... ; but should the findings of the court not be inconsistent with the view that the accused has been guilty of negligence in, or unfitness for, the discharge of his duty within the meaning of section 7 of the police act, the superintendent of police may refer the matter to the deputy inspector general and ask for permission to try the accused departmentally for such negligence or unfitness.'15. ..... on behalf of the respondents, though this point of law was not taken in the court below and though this point of law was the only point taken in resisting the appeal before us, it was urged that these regulations have, in fact, been repealed by subsequent framing of rules. ..... , that the 1991 rules abrogate totally all earlier rules framed under the police act, 1861, is not correct and is not good law.50. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1990MPLJ339
..... in order to claim exemption from criminal liability, the person must be incapable of knowing (i) the nature of the physical act, (ii) or that his physical act is illegal or that it is contrary to law, and (iii) that the act is wrong one. ..... considering the impact of section 84, read-with sections 104, 105 and 101, evidence act, their lordships observed that an accused is presumed to be an innocent, and therefore, the burden lies on the prosecution to prove the guilt of the accused beyond reasonable doubt. ..... which are unfortunately a part and parcel of their life, and in the absence of motives, the ends of justice will be met by awarding the lesser sentence provided in the law, and in the circumstances of this case, this cannot be said to be 'the rarest of the rare cases', to justify the death sentence.18. ..... pw 2 chhitabai, in paras 4 and 5 stated that on the date of the incident, the eyes of the accused were 'red', and he had not taken meals; that, about four months before these incidents she had taken him to a panda, resident of village gondisarai, where there is a madiya / mandir and for his abnormal acts, such as eating leaves and earth, he was given treatment. ..... section 84 being an exception, under section 105 of the evidence act, the burden of proving the existence of circumstances bringing the case within the said exception lies on the accused, and the court shall presume the absence of such circumstances. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 2004(1)MPHT225
..... (1984) 3 scc 352 : (air 1985 sc 817), is that inasmuch as the statutory period of ten years expired during the pendency of the suit, the act became applicable and the suit must be disposed of only in accordance with the provisions of the act and in particular sub-section (2) of section 20, this decision has, however, been explained in a subsequent decision in nand kishore marwah v. ..... it reads thus :--'nothing in the foregoing provisions of this act shall apply:--(a) to lands held on lease from the government a local authority or a co-operative society;(b) to lands held on lease for the benefit of an industrial or commercial undertaking;(c) to any area within the limits of greater bombay and within the limits of the municipal boroughs of poona city and sub-urban, ahmedabad, sholapur, surat and hubli and within a distance of two miles of the limits of such boroughs; or(d) to ..... accommodation control act apart from the general law, namely, transfer of property act, 1882, and, therefore, if any alteration is to be made in the enjoyment of his substantive right under a particular statute then, unless and until it is expressly provided or is made applicable by necessary implication shall always ..... ) 4 scc 382: (air 1987 sc 2284), wherein it has been held that the law applicable on the date of the institution of the suit alone governs the suit and the mere fact that the statutory period of 10 years expires during the pendency of the suit/appeal/revision, the act does not become applicable. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : I(2007)ACC700
..... parmanand katara's case with this order, through the director generals of police, punjab and haryana and the inspector general of police, ut, chandigarh, to the police personnel, through district and sessions judges to the subordinate judiciary, and through the health secretaries of the said governments to the hospitals all over to enforce the directions of hon'ble the apex court as given in para 9 of ..... regards the next submission about the detailed description in the fir of the offending vehicle and its driver, we do not find any infirmity in the findings for the reason that the author of the fir appears to be a stranger and an independent person, who has given only such informations which were available at the time ..... learned counsel further submitted that the fir was lodged after one hour of the accident and it also did not contain any description of the vehicle, name of the driver, or ..... in this insurer's appeal, learned counsel submitted that this is a case of hit and run, and today in our society, people are scared to take the injured along to hospitals due to fear of false implication by the police ..... 'ble court has directed that the accident victim should be instantaneously given medical aid and thereafter procedural criminal law should be allowed to operate. ..... failure on the part of the prosecution to bring home the charge against the accused would not bar a civil cause of action by way of a claim petition under the motor vehicles act, 1988, a beneficial piece of legislation.4. .....
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