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T.P. Razak Alias Nagappan Razak Vs. State of Kerala

Court : Supreme Court of India

Reported in : 1996(2)ALT(Cri)208; 1996(2)BLJR1424; 1995(2)SCALE385; 1995Supp(4)SCC256

..... if he happens to be an empowered officer also, then from that stage onwards, he should carry out the investigation in accordance with the other provisions of the narcotic drugs & psychotropic substances act.x x x x x x x x x x x x(5) on prior information the empowered officer or authorised officer while acting under sections 41(2) or 42 should comply with the provisions of section 50 before the search of the person is made and such person should be informed that if he so requires, he shall be produced before a gazetted ..... police officer without any prior information as contemplated under the provisions of the narcotic drugs & psychotropic substances act makes a search or arrests a person in the normal course of investigation into a offence or suspected offences as provided under the provisions of or pc and when such search is completed at that stage section 50 of the narcotic drugs & psychotropic substances act would not be attracted and the question of complying with the requirements thereunder would not arise. ..... convicted for the offence under section 21 of the narcotic drugs and psychotropic substances act, 1985 [hereinafter referred to as 'the act'] for having been found in possession of four small packets containing brown sugar ..... appellant, is that the conviction and sentence cannot be sustained since there has been non-compliance with the provisions of section 50 of the act which have been held to be mandatory in the recent decisions of this court in the state of punjab v. .....

Nawn Estates (P.) Ltd. Vs. Commissioner of Income-tax, West Bengal

Court : Supreme Court of India

Reported in : [1977]106ITR76(SC)

..... the rents accruing to the appellant from lands and house properties held by it formed a major part of its income, it was a company whose business consisted mainly in holding of investments as envisaged by sub-section (1) of section 23a of the act and explanation 2(i) thereto and since it had declared more than 60% but less than the prescribed statutory 100% of its total income as reduced by taxes referred to in clauses (a), (b) and (c) of the aforesaid sub-section as dividends, it was ..... ahuja, counsel appearing on behalf of the revenue has, on the other hand, contended that the expression 'a company whose business consists wholly or mainly in the holding of investments' appearing in section 23a of the act as amended by finance act, 1955 means a company whose income is derived from investments in contra-distinction to the income received from manufacturing or processing or trading operations and the word 'investments' in the context in which it occurs not being a term of art ..... in adition, instead of treating the undistributed income as having been distributed as dividends and making the shareholders liable for the additional tax in the first instance, the amendment act made the company itself liable to pay the additional super-tax straightway, at a flat rate of four annas on each rupee of the undistributed income (after permitted deductions).20. .....

The Nawn Estates (P)ltd. Vs. C.i.T., West Bengal

Court : Supreme Court of India

Reported in : AIR1977SC153; [1977]106ITR45(SC); (1977)1SCC7; [1977]1SCR798

..... since the rents accruing to the appellant from lands and house properties held by it formed a major part of its income, it was a company whose business consisted mainly in holding ofinvestments as envisaged by sub-section (1) of section 23-a of the act and explanation 2(i) thereto and since it had declared more than 60 per cent but less than the prescribed statutory 100 per cent of its total income as reduced by taxes referred to in clauses (a), (b) and (c) of the aforesaid ..... mr ahuja, counsel appearing on behalf of the revenue has, on the other hand, contended that the expression a company whose business consists wholly or mainly in the holding of investments appearing in section 23-a of the act as amended by finance act, 1955 means a company whose income is derived from investments in contradistinction to the income received from manufacturing or processing or trading operations and the word investments in the context in which it occurs not being a term of art with a ..... in addition, instead of treating the undistributed income as having been distributed as dividends and making the shareholders liable for the additional tax in the first instance, the amendment act made the company itself liable to pay the additional supertax straightaway, at a flat rate of four annas on each rupee of the undistributed income (after permitted deductions).20. .....

State, Nct of Delhi Vs. Malvinder Singh

Court : Supreme Court of India

Reported in : 2007CriLJ3512; 2007(2)JKJ72[SC]; JT2007(9)SC283; 2007(3)KLT418(SC); 2007(8)SCALE557; 2007(2)LC0751(SC)

..... or enclosed place, he must record the grounds for his belief that a search warrant or authorization cannot be obtained without affording opportunity for the concealment of evidence or facility for the escape of an offender.section 43 of the ndps act provides that any officer of any of the departments mentioned in section 42 may seize in any public place or in transit any narcotic drug or psychotropic substance etc in respect of which he has reason to believe that an offence ..... 1991 found the accused guilty of the offence punishable under section 17 of the narcotic drugs and psychotropic substances act, 1995 (in short the 'act') and sentenced him to undergo rigorous imprisonment for ten years with a fine of rs. ..... , directorate of revenue intelligence : 2003crilj4996 that where a search is conducted by a gazetted officer himself acting under section 41 of the ndps act, it was not necessary to comply with the requirement of section 42. ..... there is no such proviso in section 43 of the act and, therefore, it is obvious that if a public conveyance is searched in a public place, the officer making the search is not required to record his satisfaction as contemplated by the proviso to section 42 of the ndps act for searching the vehicle between sunset and the sunrise.in the instant case there is no dispute that the tanker was moving on the public highway when it was stopped ..... , it was held as follows:the next question is whether section 42 of the ndps act applies to the facts of this case. .....

Madanlal Fakirchand Dudhediya Vs. Shree Changdeo Sugar Mills Ltd.

Court : Supreme Court of India

Reported in : AIR1962SC1543; (1963)65BOMLR162; [1962]32CompCas604(SC); [1962(5)FLR35]; [1962]Supp3SCR973

..... in an action by an ordinary shareholder to test the validity of the issue, it was held that reading the companies acts of 1862 and 1867 together, the issue was beyond the powers of the company, and that the preference shares so far as the same were held by original allottees were held subject to the liability of ..... the provision in the company law in regard to the payment of commission for subscribing for any shares was introduced in the english companies act in the form of an enabling provision in 1900 and it became necessary to make the said enabling provision because of an earlier decision of the house of lords ..... the house of lords had held that a company limited by shares, formed and registered under the act of 1862, had no power to issue shares as fully paid up for a money consideration less than ..... act of 1867 ..... registered under the companies act of 1867 s. 25. ..... company informed the appellant and the other beneficiaries that as from april 1, 1956, when the companies act, 1956 had come into force, the agreements had become illegal and void. ..... founded and that the agreement in question having become void and unenforceable under the relevant provisions of the act, no declaration could be granted or no injunction could be issued in favour of the appellant as ..... 1 had been advised that as from the date of the commencement of the act, the agreement between the parties as to the payment of the promoters' commission had become illegal and void and that the 1st respondent would not, therefore, pay .....

Commissioner Of Income Tax 14 Vs. Jasjit Singh

Court : Supreme Court of India

..... years and for the relevant assessment year or years referred to in clause (b), in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed and the provisions of this act shall, so far as may be, apply accordingly as if such return were a return required to be furnished under section 139; (b) assess or reassess the total income of six assessment years immediately preceding the assessment year relevant to the previous ..... ) having jurisdiction after issuing notice under section 154 a of the it act, to the searched party, was of the opinion that some documents and material belonging to the respondents(s) assessee, were involved. ..... sections 153a and section 153c of the income tax act, 1961 to the extent they are relevant are extracted below:- 153a. ..... in this batch of appeals the revenue questions four sets of orders of the delhi high court, dismissing its appeals under 1 section 260a of the income tax act, 1961 (hereinafter referred to as it act ). .....

Narcotics Control Bureau, Jodhpur Vs. Murlidhar Soni and ors.

Court : Supreme Court of India

Reported in : 2004CriLJ3850; 2004(93)ECC705; 2004(5)SCALE322; (2004)5SCC151; 2004(2)LC1072(SC)

..... the records we are of the opinion that it is not necessary for us to go into the legal arguments addressed by the learned counsel as to the applicability of the various provisions of the act since we think this appeal can be disposed of on the factual finding arrived at by the high court with which we are in agreement. ..... after recording its finding in regard to the non-compliance of the statutory provisions of the ndps act the high court also came to the conclusion that there was material on record to show that the statements of these accused were obtained under coercion and bodily injury ..... that they had suffered injuries at the hands of the investigating agency and it is under such physical threat their statements were recorded under section 67 of the act, the said court had directed a medical examination of these accused on that day itself. ..... application of sections 42, 43, 50 and 57 of the ndps act were urged before the high court and the high court in the course of the judgment held on the facts of the case section 43 of the act was applicable since the recovery in question was made in a ..... the findings of the high court on the applicability of section 42, 43, 50 and 57 of the act and proceed to examine the facts which justify the dismissal of the appeal. ..... impugned judgment of the high court itself that the high court had held that a search and seizure in this case actually falls under section 43 of the act but it still applied the requirement of section 42 to the facts of the case. .....

Shiv Raj Gupta Vs. Commissioner of Income-Tax, Delhi Iv

Court : Supreme Court of India

..... from swc is on account of handing over management and control of cdbl (which were earlier under the management and control of the assessee) to swc as terminal benefit and is taxable u/s 28(ii) of the income-tax act or same is exempt as capital receipt being non-competition fee by executing deed of covenant after going through the mou and the deed of covenant, both dated 13.04.1994, and copiously referring to the order of the assessing ..... clearly, without any recorded reasons and without framing any substantial question of law on whether the said amount could be taxed under any other provision of the income tax act, the high court went ahead and held that the amount of inr66 crores received by the assessee was received as part of the full value of sale consideration 15 paid for transfer ..... it may be necessary to mention that there can be no dispute with respect to the two important propositions: the deduction claimed must amount (1) that in order to fall within section 10(2)(xv) of the act to an expenditure which was laid out or expended wholly and exclusively for the purpose of the business, profession or vocation. ..... when a claim for allowance under section 10(2)(xv) of the income tax act is made, the income tax authorities have to decide whether the expenditure claimed as an allowance was incurred voluntarily and ..... were as follows: the 24 assessee in that case carried on business in diverse fields besides acting as managing agents, shipping agents, purchasing agents and secretaries. .....

State of Haryana Vs. Jarnail Singh and ors.

Court : Supreme Court of India

Reported in : 2004CriLJ2541; 2004(93)ECC694; 2004(2)KLT1024(SC); RLW2004(2)SC304; 2004(5)SCALE245; (2004)5SCC188

..... result this appeal is allowed, the judgment and order of the high court is set aside and the respondents are sentenced to undergo rigorous imprisonment for ten years each under section 15 of the ndps act and to pay a fine of rs.1,00,000/-, in default to suffer further rigorous imprisonment for a period of two years. ..... respondents were tried by the additional district judge, ambala who found them guilty of the offence under section 15 of the ndps act and sentenced them to rigorous imprisonment for 10 years each and to pay a fine of rs. ..... high court of punjab and haryana at chandigarh dated august 29, 1997 in criminal appeal no.146-sb/96 whereby the high court acquitted the respondents of the charge under section 15 of the narcotic drugs and psychotropic substances act, 1985 (hereinafter referred to as 'the ndps act') for non compliance with the requirements of sections 42 and 50 thereof. ..... we, therefore, hold that in the facts of this case section 50 of the ndps act was not applicable since the contraband was recovered on search of a vehicle and there was no ..... directorate of revenue intelligence : : 2003crilj4996 that where a search is conducted by a gazetted officer himself acting under section 41 of the ndps act, it was not necessary to comply with the requirement of section 42. ..... the high court held that the provisions of section 50 of the ndps act applied and before searching the vehicle the accused had to be informed of his right to be searched in the presence of a magistrate or a .....

Maxopp Investment Ltd.. Vs. commr.of i.t New Delhi

Court : Supreme Court of India

..... (3) the provisions of sub-section (2) shall also apply in relation to a case where an assessee claims that no expenditure has been incurred by him in relation to income which does not form part of the total income under this act : provided that nothing contained in this section shall empower the assessing officer either to reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the ..... present case, it is necessary to keep in mind the objectives behind this provision, we reproduce that part of the discussion hereunder: objective behind insertion of section 14a15 the object behind the insertion of section 14a in the said act is apparent from the memorandum explaining the provisions of the finance bill 2001 which is to the following effect:- 16 certain incomes are not includable while computing the total income as these are exempt under various ..... (iv) conversely, interest paid on funds borrowed for investment in shares representing controlling interest does not represent expenditure incurred for earning dividend income and is not allowable under section 57(iii) of the act (prior to introduction of section 14a).29) basing their case on the aforesaid principles, it was argued that when the shares were acquired, as part of promoter holding, for the purpose of acquiring controlling interest in the company, the .....