Court : Chennai
Reported in : AIR1952Mad667; (1952)1MLJ646
..... a belt as part of their official duty. chapter xvii of the sea customs act lays down the procedure in regard to such cases. it was open to the inspector to arrest this lady on his suspecting that she was trying to smuggle dutiable goods and then produce her before the nearest magistrate or customs collector and seize the ..... articles liable to confiscation etc. it is no part of the duty of a customs inspector to lose his temper and do any of the acts attributed to him in the complaint and if ..... by private prosecution. judges would be charged with defamation, policemen with wrongful restraint, and distrainers with theft. this privilege of immunity from prosecution without sanction only extends to acts which can be shown to be in discharge of official duty, or fairly purporting to be in such discharge.'10. in other words, a prosecution for an offence .....
Tag this Judgment!Court : Mumbai
Reported in : (1953)55BOMLR246
..... 54. we have looked in vain for any authority which gives any indication of what the situs of a sale is. neither our sale of goods act nor so well-known a treatise as benjamin on the sale of personal property gives us any help, and it is difficult to accept the advocate-general's contention that ..... be restricted to its rather technical legal meaning found in the sale of goods act. it was because of this that the provincial legislatures often taxed sales if the goods covered by the sale were located within the state, because they considered that the location of the goods was more important than the question of passing of property which ..... judge takes the view that the considerations which arise under the sales tax act are altogether different from those which arise under the sale of goods act, and considering various authorities he comes to the conclusion that there is goods reason for adopting the popular meaning of the expression 'sale' and not its legal meaning. with respect, we agree .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1954Raj145
..... or otherwise, and if it goes wrong in such decision, no writ of certiorari will lie against it. 12. section 86 of the representation of the people act, 1951, which provides for the appointment of an election tribunal has nowhere laid down that its jurisdiction will depend upon a certain state of facts, except that ..... upon the law creating the tribunal. a similar question arose before the supreme court about the powers and jurisdiction of the custodian general under the administration of evacuee property act. in -- 'ebrahim aboobakar v. custodian general of evacuee property, new delhi', air 1962 sc 319 (d), the learned judges, after referring to section 24 of ..... state of facts exists, and if they exercise the jurisdiction without its existence, what they do may be questioned, and it will be held that they have acted without jurisdiction, but there is another state of things which may exist. the legislature may entrust the tribunal or body with a jurisdiction which includes the jurisdiction .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1954Bom278; (1954)56BOMLR131; ILR1954Bom524
..... this letter constitutes an order under section 174, and the collector having taken the view that the articles fell under rule 4 (2) (f), the municipality was acting contrary to law in imposing an octroi duty, and therefore the collector was prohibiting the municipality from collecting the tax and was exercising its power under section 174. this ..... is 'obiter', but certainly entitled to respect, and what mr. justice broomfield gays is that under section 99, which corresponds to section 59 of the bombay district municipal act, when the legislature has used the language 'subject to any general or special orders', the government has been given wide and unrestricted powers.now, there the question that ..... is placed on clauses (c) and (f) of by-law no. 4. clause (c) exempts goods which are the property of the public authority and are imported for the bona fide use of such authority and are not for sale to the public or to any private person and are accompanied at the time of import with an invoice .....
Tag this Judgment!Court : Orissa
Reported in : AIR1955Ori122
..... -3-1953, all such dealers are liable to pay tax to the state of orissa at the rates prescribed under the orissa sales tax act and the rules framed thereunder, on all such sales as a result of which goods are actually delivered in the state of orissa for the purpose of consumption in this state'.the press note further says:'it has ..... as has been assumed by the orissa government and that they are not liable to pay tax merely because they had sent their goods to orissa for sale.it was next contended on behalf of the petitioners that the act makes a 'dealer' chargeable to tax and not a mere seller. a dealer is undoubtedly a seller, but every seller is ..... in another state.'it is clear that such transactions as in the present cases shall be deemed to be sales for all purposes of this act. in such transactions of sales, therefore, the petitioners are the sellers! and must, therefore, be held to be selling goods' as contemplated in the definition of a dealer.5. in this connexion, we may refer to a .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All244
..... used for industrial or educational purposes' by the counsel for the petitioner. but as i have already pointed out the octroi is payable as soon as the goods enter the municipal limits and therefore the imposition of octroi cannot depend upon the ultimate use of the machinery. it will depend upon the nature and the character ..... of the above order. 2. the facts mentioned in the affidavit are that messrs. jay engineering works ltd., opposite party no. 1, carry on the business of sale ofusha sewing machine. in the course of their business they import sewing machines within the octroi limit of allahabad municipality. in june 1954 the opposite party no. 1 ..... in order to appreciate this point it is necessary to refer to some of the provisions of the municipalities act and the municipal account code. section 128 of the municipalities act gives powers to the municipal board to impose an octroi duty on goods or animals brought within the municipality for consumption or use therein. section 296 of the .....
Tag this Judgment!Court : Mumbai
Reported in : (1959)61BOMLR784
..... sub-section (1) of section 66. under that clause, a municipal committee is empowered to impose an octroi tax on animals or goods brought within the limits of the municipality for sale, consumption or use within those limits. sub-section (1) of section 67 provides that a committee may, at a special meeting, ..... to act under this sub-section, the municipal committee, akola, passed a resolution on november 11, 1957, to the effect that in pursuance of the power vested in it tinder section 66(i)(e), octroi tax should be imposed on animals and goods brought within the limits of the municipality of akola for sale, consumption ..... or use within those limits. it also by the said resolution passed-proposals for levying the said octroi tax and further resolved that the said proposals (referred to as rules in the resolution) be forwarded to the government for preliminary publication as required by section 67(2) of the act .....
Tag this Judgment!Court : Mumbai
Reported in : (1959)61BOMLR795
..... not affect the incidence of liability. the liability remained the liability of the municipality, and the fact that the baroda government chose for reasons of its own to make good the amount paid by the municipality did not shift the burden from the municipality to the state government. we are, therefore, unable to agree with the contention of mr ..... and paid. it is clear, therefore, from sections 59, 60 and 46 that the municipality was competent to select for imposition a tax called the terminal tax on goods imported into or exported from the municipal limit and also to prescribe by rules framed in that behalf the exemptions which may be recognised and the conditions on which ..... no parallel provision in act iii of 1901) it was provided thatfor the development of trade and industry, if the government deems fit to grant exemption or any other concession, (1) to any factory in respect of any of these taxes, or (2) in respect of the levy of octroi or other tax on goods manufactured in any factory .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1961Guj93; (1961)2GLR1
..... the manufacture of the said medicines,drugs, pharmaceuticals, anti-bio tics, etc. x x xx x i say that the 'sarabhai chemicals' manufactures among other goods, medicines, drugs, pharmaceuticals, anti-biotics in collaboration with or otherwise of the well-known foreign manufacturers of drugs, medicines, pharmaceuticals, anti-biotics, etc. ..... by a notification issued under the provisions of the orissa development of industries, irrigation, agriculture, capital construction and resettlement of displaced persona (land acquisition) act, 1948, for the project of 'establishment of a paper mill' by a company, it was held that acquisition of the land for a private ..... have already received the approval of the government of india for the manufacture of the aforesaid products as required under the industries (development and regulation) act 1951. our expansion programme also includes manufacturing citric acid, for which we are awaiting permission from government of india. for a proper and efficient .....
Tag this Judgment!Court : Mumbai
Reported in : (1961)63BOMLR294; [1961]12STC409(Bom)
..... in the contention raised on behalf of the accused. he held that the prosecution was perfectly valid without any sanction of the collector under the sales tax act. according to the learned presidency magistrate, the offences charged were under the indian penal code and they were fully distinguishable from the offence contemplated under ..... section 36(h) of the sales tax act. it appears that after his decision on this preliminary point the case was further head and eventually after taking into consideration all the evidence led ..... jethmalani decided to challenge the conviction of the accused and raised a number of contentions for the purpose. he addressed us on these contentions at good length and with a good deal of vehemence and eloquence. the latter was undoubtedly very impressive, but the subject-matter thereof, viz., the contentions, in our opinion, as .....
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