Court : Supreme Court of India
Reported in : AIR1964SC1742; [1964]53ITR100(SC); [1964]7SCR539
Subba Rao, J.1. These two appeals filed by special leave raise the question of the true construction of the provisions of s. 4 of the Indian Income-tax (Amendment) Act, 1959 (Act No. 1 of 1959), hereinafter called the Amending Act. The material facts lie in a small compass and they are as follows. For the assessment year 1947-48 the appellant in Civil Appeal No. 142 of 1963 filed a return of her income before the Income-tax Officer, District IV, Calcutta, and the assessment was completed sometime in 1948 as a result whereof it was found that no tax was payable by her. On April 2, 1956, the Income-tax Officer served on her a notice dated March 19, 1956, under s. 34(7) of the Indian Income-tax Act, 1922, hereinafter called the Act, on the ground of escaped assessment. The date of the notice fell within 8 years from the end of the relevant assessment year i.e., March 31, 1948; but it was served beyond 8 years from that date and, therefore, was clearly out of time under the provisions of t...
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC141; (1965)67PLR201; [1964]7SCR790
..... by publishing and distributing a poster (ext. p. 10) in furtherance of his election, the appellant, kultar singh has committed a corrupt practice under section 123(3) of the representation of the people act, 1951 (no. 43 of 1951) (hereinafter called 'the act'). the election tribunal which tried the election petition filed by the respondent mukhtiar singh challenging the validity of the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1964SC1667; [1965(10)FLR59]; (1964)IILLJ647SC; 1965MhLJ87(SC); [1964]7SCR820
..... under consideration. 11. it is also possible to accept the picture presented by mr. setalvad of the employers' financial difficulties in making payment for the past period as a fair representation of the true facts. for practically the entire period from the 1st april 1959 to the date of the present act the employers had before them the provisions of what .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC93; [1964]8SCR152
..... . the appellant filed an election petition to question the election ofthe respondent on many grounds : one such ground was that the respondent wasdisqualified under s. 7(d) of the representation of the people act, 1951 (43 of1951). the respondent had obtained a mining lease from the state of andhrapradesh on april 13, 1960, though on the date he filed his nomination paper .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC815; (1965)0PLR593; [1965]1SCR38
..... challenge was met by the appellant on two grounds. in the first place he contended that the petitions were liable to be dismissed under s. 90(3) of the representation of the people act, no. 43 of 1951 (hereinafter referred to as the act) for non-compliance with s. 81(3). in the second place it was contended that there was no ..... was also challenged, that is not in dispute now. the position with respect to dr. anup singh and shri abdul ghani on first preference votes (the election being on proportional representation) was that dr. anup singh got 36 votes and abdul ghani 35 votes. thereafter preferences were transferred and dr. anup singh got 36.3 votes and shri abdul ghani 35 .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC628; [1965]1SCR116
..... would justify an inference that the office of the registrar of the high court was misinformed, as the advocate was, as to the statutory requirements imposed by the representation of the people act in the matter of deposit of security for costs of the appeal. if the memorandum of appeal had not been accepted by the registrar's office, because ..... been preferred by the appellant. 2. the facts bearing on the plea which has found favour with the high court of rajasthan and the relevant provisions of the representation of the people act in force at the material time may be briefly stated. section 119a of the act which was added by s. 64 of act 27 of 1956 ..... of the appellant on the ground that the appellant had in the course of the election committed corrupt practices within the meaning of s. 123(4) of the representation of the people act, 1951, by publishing a poem containing false statements of fact relating to the personal character and conduct of the applicant brij mohan lal and which were .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC677; [1965]1SCR175
..... chowdhary, 18,217 and surja ram, 1,285 votes. the appellant was declared elected. the respondent, one of the electors, filed an election petition under s. 81 of the representation of the people act, 1951 hereinafter called the act, for setting aside the election of the appellant on various grounds. the election tribunal, by its order dated june 18, 1963, held that .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC1243; [1965]1SCR393
..... the judgment of the punjab high court is whether the election tribunal, rohtak, was justified in dismissing the election petition under sub-s. (3) of s. 90 of the representation of the people act, 1951 (hereafter referred to as the act) preferred by the appellant on the ground that it did not comply with the provisions of s. 82 of the act .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1965SC669; (1965)GLR423(SC); [1965]1SCR712
..... of the gujarat high court is whether the appellant could be said to be guilty of a corrupt practice contemplated by sub-section (3) of section 123 of the representation of the people act, 1951 (hereinafter referred to as the act) by reason of the fact that his election symbol, a star, was described as 'dhruva star' in the pamphlets published and ..... danger or they will suffer miseries or calamities unless they cast their vote for a particular candidate, that would be quite clearly an appeal to the religious sentiment of the people similarly if they are told that the wrath of god or of a deity will visit them if they do not exercise their franchise in a particular way or if ..... it mean then that if a person uses a lotus or a cobra or a trident as his election symbol he will be appealing to the religious sentiments of the people the answer must be clearly in the negative.(11) what is a religious symbol has also been considered by this court in shubnath deogram v. ram, narain prasad, : [1960] .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1965]57ITR168(SC)
..... in his hands. (3) whether e. d. sadanandan, in fact, represented the estate and whether the other executors and representatives expressly or impliedly accepted his representation. (4) whether the 1st respondent who was not a part to the assessment proceedings could question the enforceability of the final assessment order made against e. d ..... record placed before us does not disclose how the proceedings were conducted who represented the estate and whether the other executors and the legatees expressly accepted the representation or acquiesced therein. though notices were served only on one of the executors, the proceedings might show that the estate was properly represented by e. ..... in tirtha lal v. bhusan moyee dasi, if there are two or more legal representatives of the deceased person, all must be impleded to make the representation of the estate complete. the said principle was applied to co-executors : see muniyammal v. third additional income-tax officer, salem and vedakannu nadar v. .....
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