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Commissioner of Income-tax Vs. Indra Sen Raizada

Court : Allahabad

Reported in : AIR1940All154

..... off with respect to the losses incurred by him in the maintenance of racing stable and on bets against the profits made by him in accordance with the provisions of section 24(1) of the act which provides that:where any assessee sustains a loss of profits or gains in any year under any of the heads mentioned in section 6, he shall be entitled to have the amount of ..... profit had been derived therefrom, have in law constituted income, profits or gains of the assessee from 'other sources' within the meaning of section 6(vi), income-tax act 1922; and, accordingly, the assessee is not entitled under section 24 of the said act to set off any loss of profits or gains in the year of assessment in respect of the said maintenance, management and running of his racehorses or in ..... the words 'business,' 'profession,' 'vocation' and 'occupation' have been used in section 4(3)(vii) in contradistinction to each other and, having regard to the scheme of taxation underlying the act, the conclusion is irresistible that the word 'profession' is of wider import than the word 'business' and the word 'vocation' is of wider import than the word 'profession' and ..... have had considerable difficulty in dealing with the present reference and the difficulty, though partly due to the obscurity in which the relevant provisions of the income-tax act are involved, is in a large measure attributable to the slipshod manner in which the matter under consideration has been investigated and dealt with by the income-tax .....

Lala Indra Sen, in Re.

Court : Allahabad

Reported in : [1940]8ITR187(All)

..... vacation or occupation, which are of a casual and non-recurring nature, or are not by way of addition to the remuneration of an employee'.the question whether by virtue of this clause the income in dispute in this case is one to which the act applies at all is, to my mind, the only material question involved in this reference, because, in itself, it embraces both the questions first whether the assessee in doing what he did was exercising a 'business', 'profession', 'vocation' or 'occupation' ..... which one is engaged, especially or statedly'.it is obvious that the words 'business', 'profession', 'vocation' and 'occupation' have been used in section 4 (3) (vii) in contradistinction to each other and, having regard to the scheme of taxation underlying the act, the conclusion is irresistible that the word 'business' and the word 'vocation' is the wider import than the word 'profession' is of wider import than the word 'profession' and lastly 'occupation' is a word of wider signification ..... attention as distinguished from sport or pleasure and is used in the sense of an occupation continuously carried on for the purpose of profits'.it would appear from these judicial pronouncements that the word 'business' has been used in the act to denote the continuations and systematic exercise of an occupation or profession with the object of making income or profit, and where the element of continuity is wanting in a particular activity that activity cannot be characterized as 'business' within .....

Ambala Urban Estate Welfare Society Vs. Haryana Urban Development Auth ...

Court : Punjab and Haryana

Reported in : AIR1994P& H288; (1994)108PLR630

..... , street lighting, drainage, sewerage, public works, tourist spots, open spaces parks, landscaping and play fields, and such other conveniences as the state government may, bynotification, specify to be an amenity for the purposes of this act;xx xx xx xx(g) 'development' with its grammatical variations means the carrying out of building, engineering, mining or other operations in, on, over or under land or the making of any material change, in any building or land and includes re-development:(h) ..... open air and greenery has multiplied and the city or town planning or development acts of different states require even private house-owners to leave open. ..... been observed that people of the said locality came out of their houses and told him that this act of the respondent-authority was dangerous to the residents of the locality. ..... repeal and saving provision) of the act saved not only the acts done or actions taken under the old act but also any 'notification, order scheme or rule made, granted or issued under' the 1964 act 'so far as it is not inconsistent with the provisions' of the 1977 act. ..... it also deserves mention that under section 30 of the act, the state government has been provided with effective control over ..... and liabilities incurred by the state government under the 1964 act are deemed to have been incurred by the 'authority'. ..... instead of providing open spaces which may act as lungs and provide fresh air to the body of residents, these abound in snakes and threaten the very .....

Karam Singh Vs. State of Punjab

Court : Punjab and Haryana

Reported in : 1988CriLJ1181

..... lordships of the supreme court in nilratan sarcar v.lakshmi narayan ram niwas : 1965crilj100 wherein their lordships, while dealing with section 19 of the foreign exchange regulation act (1947), which too specified that a magistrate who considers that for purposes of any investigation or proceeding under that act a general search or inspection was necessary, may issue a search warrant and the person to whom such warrant is directed may search or inspect in accordance therewith and ..... says that the provisions of the code of criminal procedure, 1973, shall apply in so far as they are not inconsistent with the provisions of this act to all the warrants issued and arrests, searches and seizures made under the act.undoubtedly, in the absence of any definition of 'cognizable offence, in the act, the definition provided for the same in section 2(c) of the criminal procedure code would mean an offence for which a police officer may arrest ..... was he an officer authorised by any such officer of the state government and in view of that he could not validly investigate the offences under the act what is highlighted by the learned counsel is that the provisions of chapter v of the act governing the procedure which is to be followed in such cases has been given a complete go-by by the trial court and the conviction of the appellant has been recorded as if these provisions were not at all applicable to the case .....

Central National Bank Ltd. Vs. United Industrial Bank Ltd.

Court : Supreme Court of India

Reported in : AIR1954SC181; [1954]1SCR391

..... person, having bought or agreed to buy goods, obtains, with the consent of the seller, possession of the goods or the documents of the title to the goods, the delivery or transfer by that person or by a mercantile agent acting for him, of the goods or documents of title under any sale, pledge or other disposition thereof to any person receiving the same in good faith and without notice of any lien or other right of the original seller ..... points by any high court in india and we have been referred to a number of cases decided by english courts where similar questions have arisen in regard to the provisions of section 25(2 of the english sale of goods act and section 2(1) of the factors act which employ almost the same language with reference to dispositions made by a purchaser or mercantile agent who obtained possession of goods with the consent of the real owner. ..... the only other thing necessary to entitle the plaintiff to claim the protection of section 30(2) of the act is to show that mukherjee obtained possession of the shares with the consent of the seller or his agent, and it is on this point alone that the ..... got possession of the shares with the consent of the seller, and it is not disputed that the consent of the defendant's clerk, who was acting as the agent of the owner, would be as effective as the consent of the owner himself. 17 ..... would be effective under the provision of section 30(2) of the sales of goods act in the same way as if the right of the original seller did not .....

Commissioner of Income-tax, Bombay North Vs. A. Abdul Rahim and Co.

Court : Gujarat

Reported in : (1961)GLR555; [1961]43ITR8(Guj)

..... when the matter came up before the high court on a reference being made under section 66(3) of the income-tax act, 1922, chief justice beaumont, in dealing with the relevant provisions of the income-tax act, expresses himself in terms following : 'under rule 2 the only person who can apply for registration is a firm constituted under an instrument of partnership specifying the individual shares of the partners, which must, of course, mean specifying ..... 2 of the indian income-tax rules, 1922, it is provided that any firm constituted under an instrument of partnership specifying the individual shares of the partners may, under the provisions of section 26a of the indian income-tax act, 1922, register with the income-tax officer, the particulars contained in the said instrument on application made in this behalf. ..... section 26a provides as under : '(1) application may be made to the income-tax officer on behalf of any firm, constituted under an instrument of partnership specifying the individual shares of the partners, for registration for the purposes of this act and of any other enactment for the time being in force relating in income-tax or super-tax.' 4. ..... was given a two annas share out of the former share of 9 annas of abdul rahim valibhai was a benamidar of abdul rahim, ought not to have refused registration of the firm under section 26a of the income-tax act but should have 'considered the share of abdulrehman kalubhai in the income of abdul rahim valibhai. .....

Swastik Engineering Works Vs. Commissioner of Income-tax, Gujarat

Court : Gujarat

Reported in : [1973]87ITR117(Guj)

..... , can be derived levied in the case of default made by the assessee in the payment of advancement tax demanded under section 210 of the act (2) whether the 'advance tax' can be treated as a 'tax' for the purpose of applying the provisions of section 221 of the income-tax act, 1961 (3) if the above questions are answered in the affirmative, whether default in payment of advance tax can be treated as a continuing within the meaning ..... be know as to what would be income of the assessee for the previous year and what would be the which it would be chargeable total the income-tax act has adjourned special basis and a special rate for computation of income-tax to deducted at the source or paid in advance. ..... - (1) where a person has been previously assessed by way of regular assessment under this act or under the indian income-tax act, 1922, the income-tax officer may, on or after the 1st day of april in the financial year by order in writing, require him to pay to the credit of the central government ..... the charging provision is to be found in section 4, sub-section (1), which says that where by any central act enacts that income-tax shall be charged for any assessment year at the any rate or rates, income-tax at the rate or those rats shall be charged for that year ..... there can be no doubt that under the indian income-tax act, 1922, section 46 covered a case where an assessee was in default in making payment of advance tax payable under section 18a and it was in fact so held by the mysore .....

State of Gujarat Vs. Bai Radha W/O. Natwarlal Ramshanker and anr.

Court : Gujarat

Reported in : (1968)9GLR278

..... under the provisions of any special enactment and when his powers and duties are defined vis-avis the action that he has to take under the provisions of the act, he has to act in consonance with the provisions contained therein, and any breach or any contravention of any of such provisions should render not only the search, carried out by him ..... habitually in the company of, a prostitute; or(b) to have exercised control, direction or influence over the movements of a prostitute in such a manner as to show that such person is aiding, abetting or compelling her prostitution; or(c) to be acting as a tout or pimp on behalf of a prostitute, it shall be presumed, until the contrary is proved, that such person is knowingly living on the earnings of prostitution of another person within the meaning of sub-section (1):xx xxx xx xxx xx xx ..... notwithstanding anything contained in any other law for the time being in force, whenever the special police officer has reasonable grounds for believing that an offence punishable under this act has been or is being committed in respect of a woman or girl living in any premises, and that search of the premises with warrant cannot be made ..... the keeping of a brothel or using the premises as a brothel need not necessarily require different type of evidence for establishing the continuity or plurality of acts in relation thereto, but that they can well be inferred from such trap evidence which would lead to an inference that the premises must have been .....

Nadim Dilip Bhai Panjvani Vs. Income-tax Officer, Ward No. 3

Court : Gujarat

..... section 132 or requisitioned under section 132a may be dealt with in the following manner, namely: (i) the amount of any existing liability under this act, the wealth-tax act, 1957 (27 of 1957), the expenditure-tax act, 1987 (35 of 1987), the gift-tax act, 1958 (18 of 1958) and the interest-tax act, 1974 (45 of 1974), and the amount of the liability determined on completion of the assessment [under section 153a and the assessment of the year ..... about the source of the acquisition of the asset, the same would be released after adjustment towards existing liabilities, without waiting for the outcome of the assessment proceedings under section 153a of the act or the assessment for the year relevant to the previous year, in which, the search was initiated or a requisition is made or for the block period referred to under chapter xiv-b. 8. ..... even when not satisfied about the source of acquisition of the asset to refuse to release the same till the further liabilities which may arise upon completion of the assessment under section 153a of the act or the assessment of the year relevant to the previous year, in which, the asset was seized etc. ..... principally, under clause (i), it is provided that the amount of any existing liability under the income tax act or the related fiscal statutes and the liability determined on completion of assessment under section 153a and the assessment of the year relevant to the previous year, in which, search is initiated or requisition is made, or the amount .....

H.L. Seth Vs. Wearwell Cycle Co. (India) Ltd (In Liquidation)

Court : Delhi

Reported in : [1988]64CompCas497(Delhi)

..... application by misra and arneja filed on october 4, 1985, praying that the official liquidator be directed to register transfer of 13,000 equity shares and 2,000 preference shares in their favor under the provisions of section 536(2) of the act and the official liquidator be further directed to challenge the demand of tahsildar (sales) cum-managing officer, faridabad, wherein he has calculated the amount of interest in pursuance of the order dated january 15, 1985, of the division ..... .' '(4) since material portions of the transfer form given in regulation 19 of table a of the first schedule to the indian companies act of 1913 were under filled in,d the doctrine of `substantial compliance' with the required form could not come to the aid ..... object. in the case before us, the requirements of both section 122 and section 123 of the transfer of property act were completely met so as to vest the right in the done to obtain the share certificate in accordance with the provisions ..... applicant.' the court observed that the wide definition of 'property' in section 6 of the transfer of property act included not merely shares as transferable, movable property, but would cover, as a separable form of property, a right to obtain shares which might be antecedent to the accrual of rights of a shareholder upon the grant of a share ..... said that the court was given vast powers under sub-section (2) of section 536 of the act in order that the interests of the company in winding up were not harmed in .....