Judgment Search Results Home > Cases Phrase: tax on lotteries act 2004 section 30 compounding offences Sorted by: old Page 9 of about 513 results (0.101 seconds)

In Re: R. Nataraja Iyer

Court : Chennai

Reported in : 16Ind.Cas.755; (1912)23MLJ393

..... exercise of our discretion to grant a writ of certiorari, assuming that we have jurisdiction to do so, the petitioner can take all objections as to the alleged illegality of the divisional officer's action under section 476 before the criminal court, which is trying him for the offence of perjury and i am not inclined to encourage technical objections which are merely intended to prevent the courts from going into the merits of the question, whether the petitioner ..... who were appointed by the governor-general to inquire into the truth of a charge against the maharaja of panna that, he had instigated the death of his uncle and who had convicted the maharaja of such offence, were held by their lordships of the privy council not to come within the meaning of the term 'court' because the commission was appointed merely to advise the governor-general in council ..... 's contention is that the divisional officer, in determining an appeal under the income tax act, did not act as a court; and he had, therefore, no jurisdiction to pass an order under section 476 of the criminal procedure code; secondly, that even if he was a court, he had no jurisdiction to pass an order directing a prosecution long after the proceedings in the income-tax appeal had been closed.4. ..... majority of the full bench of this court were of opinion that a court has no power to pass an order under that section except as a part of the proceedings in which the offence referred to in the section was committed or brought to its notice .....

NaraIn Dei Vs. Durga Dei and anr.

Court : Allahabad

Reported in : (1913)ILR35All138

..... referring to the case the learned judge of this court, says: 'the words used in section 317 were the subject of careful consideration by five judges of this court, and they arrived unanimously at the conclusion that this section was intended to preclude the institution of a suit against the certified purchaser by the beneficial owner or the successor in title of the ..... true it is that the learned chief justice says in his judgment (at page 87): 'it appears to me clear that the section was intended to preclude the institution of a suit against a certified purchaser by the beneficial owner or the successors in title of ..... the suit, who were the mortgagees of ram sahai, claimed that the purchase of mohanian was benami for ram sahai and that under the provisions of the transfer of property act any estate which ram sahai subsequently acquired in the property which he purported to mortgage became subject to the mortgage. ..... therefore for decision in the case is a purely legal one, namely, whether under the circumstances of the present case section 66 of the code of civil procedure prevents the present suit being brought. ..... that the plaintiffs were not entitled to maintain the suit having regard to the analogous section 317 of the code of civil procedure of 1882. ..... the decision of the court of first instance was reversed so far as the property now in dispute was concerned, on the ground that the claim in respect thereof was barred by the provisions of section 66 of the code of civil procedure. .....

Musammat NaraIn Dei Vs. Musammat Durga Dei and anr.

Court : Allahabad

Reported in : 18Ind.Cas.246

..... referring to the case, the learned judge of this court says: - the words used in section 37 were the subject of careful consideration by five judges of this court', and they arrived unanimously at the conclusion that this section was intended to preclude the institution of a suit against the certified purchaser, by the beneficial owner or the successor-in-title of the ..... true it is that the learned chief justice says in his judgment (at page 87);-'it appears to me clear that the section was intended to preclude the institution of a suit against the certified purchaser by the beneficial owner or the successors-in-title of the ..... the mortgagees of ram sahai, claimed that the purchase of mohanian was benami for ram sahai and that under the provisions of the transfer of property act, any estate which ram sahai subsequently acquired in the property which he purported to mortgage became subject to the mortgage. ..... , therefore, for decision in the case is a purely legal one, namely, whether under the circumstances of the present case, section 66 of the code of civil procedure prevents the present suit being brought. ..... that the plaintiffs were not entitled to maintain the suit having regard to the analogous section 317 of the code of civil procedure of 1882. ..... , the decision of the court of first instance was reversed, so far as the property now in dispute was concerned, on the ground that the claim in respect thereof was barred by the provisions of section 66 of the code of civil procedure. .....

Sri Sri Sri Gajapathi Kistna Chendra Deo Guru, Proprietor of Nandigam ...

Court : Chennai

Reported in : 20Ind.Cas.445; (1913)25MLJ433

..... for himself when done by a third parson introduces an uncertain element and gives some discretion to courts of justice; but the contract act in several sections introduces such expressions as ' ordinary prudence' ' reasonable diligence' 'similar skill as generally possessed' 'considerations' (see sections 151, 189 and 212 of the indian contract act), and courts could not shirk the duty of dealing out justice because difficulties in determining what ordinary prudence or reasonable diligence, ..... now construing the document as the district judge has done, that the donee was under no obligation to pay the land tax before the sub-division of the village, the 19th september 1903 is the first date so far as i can see on which any obligation can be ..... the case on the 2nd issue only and has construed exhibit a as meaning that the plaintiff's father madea gift of the village free of land tax to the donee until the donor obtained separate registration of the village by the collector and apportionment of the peishcush. ..... that he clearly accepted the benefit he enjoyed the land and let the plaintiff pay the land tax which he must have known was being paid for him. ..... , supports the construction which the district judge has put upon it, and that is that so long as the village remained an unseparated part of the zemindar, the zemindar was to pay the land-tax. ..... the gift in 1890 and died in 1898 and during all that time the donee remained in possession of the village and paid no portion of the land tax. .....

The Secretary of State for India in Council by the Collector of Ganjam ...

Court : Chennai

Reported in : AIR1916Mad186; 30Ind.Cas.609

..... a case where the irrigating waters, though flowing over or standing on zemindari or inam land, have been assisted in their beneficent work of irrigation by a work belonging to or constructed by government' (see the preamble and section 1(a) of act vii of 1865), the government can impose water-cess does not arise in this case (while it arose, though only very partially, in the urlam case, as pointed out in the judgment under appeal). ..... 10 of the original rules and rule 6 of the later, no doubt, restrict liability to water-tax payable on lands charged as irrigated at the time of, or possessed of means of irrigation before, the ..... at present it is material only that plaintiffs allege no engagement exempting from water-tax the cultivation now charged for and admit that it is not included in the extent referred to in ..... make a grant of a particular estate in land, but rather to invest a certain person with the position or status of zemindar of a particular zemindari, to make that position permanent, transferable and inheritable, and to fix the land tax or share of produce payable by the zemindar or his assigns to the government. ..... on clause 4 by which provision was made for the liability of the estates for payments, in addition to the land tax, for various other articles of revenue, of which water-tax is not one, the inference being that, as such articles are enumerated and the enu meration must be supposed to be exhaustive, the omission to mention water-tax entails that none was leviable. .....

Musammat Jiban Kuar Vs. Govind Das

Court : Allahabad

Reported in : AIR1915All421

..... the board of reveune has cited reference under stamp act, section 46(1) as applicable to this case. ..... the following case has been stated by the chief controlling revenue authority of these provinces to this court under section 57 of the indian stamp act of 1899. ..... 417 and reference under stamp act, section 46(3). ..... the instrument was sent to the collector, who considered it to be a release and referred the case to the board of revenue under section 56(2) of the act. ..... we have carefully considered their contents and we are satisfied that as the deeds stand, they are instruments of release within the meaning of article 55, scheduler, of the stamp act. ..... 375 under article 45, schedule i, of the stamp act. .....

Jiban Kunwar Vs. Gobind Das

Court : Allahabad

Reported in : (1916)ILR39All56

..... the board of revenue has cited reference under stamp act, section 46(1) as applicable to this case. ..... the following case has been stated by the chief controlling revenue authority of these provinces to this court under section 57 of the indian stamp act of 1899. ..... 417 and reference under stamp act, section 46(3). ..... the instrument was sent to the collector, who considered it to be a release and referred the case to the board of revenue under section 56(2) of the act. ..... we have carefully considered their contents and we are satisfied that as the deeds stand they are instruments of release within the meaning of article 55, schedule i, of the stamp act. ..... 375 under article 45, schedule i, of the stamp act. .....

Rast Vs. Van Deman and Lewis Co.

Court : US Supreme Court

..... productive of revenue, are in excess of the profits of the businesses, and are in fact prohibitory; (6) that the methods employed by complainants in no wise affect the public health, morals, or welfare, and the imposition of the taxes is in no way a legitimate or lawful exercise of the police power of the state; (7) that the fines are so onerous, drastic, excessive, and enormous as to deter complainants in going on and doing business as they have ..... 345 person violating any of the provisions of this section, whether acting for himself or as the agent of another, shall, on conviction thereof, be punished by fine not exceeding one thousand ($1,000) dollars or by imprisonment in the ..... whether the use of such coupons and stamps can or cannot be called a lottery, it is still within the power of the legislature to consider it as having similar evils, and the regulation thereof by the legislature is not to be impeached and overruled by the courts on account of difference of opinion ..... this may not be called in an exact sense a "lottery," may not be called "gaming;" it may, however, be considered as having the seduction and evil of such, and whether it has may be a matter of inquiry -- a matter of inquiry and of judgment that it is finally ..... provision was amended so as to forbid the enclosure or attachment to the packages of "any paper, certificate, or instrument purporting to be or represent a ticket, chance, share or interest in, or dependent upon the event of a lottery, page 240 u. s. .....

Mcfarland Vs. American Sugar Refining Co.

Court : US Supreme Court

..... having been in the possession or control of the defendant, and any report of any legislative committee of the state, or of the senate or house of representatives of the united states, or of any bureau, department, or commission acting under the authority either of the state or of the senate or the house of representatives of the united states, and the records of any court of any state, or of the united states, are made prima facie evidence of the ..... after providing for elaborate reports and inspection of books by the inspector, the act imposes for the benefit of the inspection fund a tax of one-half cent for every three hundred and fifty pounds of granulated ..... it alleges that suits have been brought against the plaintiff by sugar planters, under the sherman act, for a total of near $200,000,000, and that, after the exposure of the plaintiff's criminality in a suit by the united states that seems to have come to ..... we agree with the court below that the act must fall as a whole, as it falls in the sections without which there is no reason to suppose that ..... first division of the answer shows that the plaintiff is the only one to whom the act could apply, and that the statute was passed in view of the plaintiff's conduct, ..... " besides the allegations that bring the plaintiff within the purview of the act, the claims of the protection of the constitution, and the invocation of the principle of ex ..... must fall as a whole if it falls in sections without which there is no reason to suppose it would .....

In Re: Sarajbashini Debi

Court : Kolkata

Reported in : 36Ind.Cas.125

..... case of a certificate under the succession certificate act, the duty is paid to the crown only in respect of such debts as the applicant requires the certificate ..... the second answer to that is that under the court fees act, in cases of grant of probate or letters of administration the government receives from the applicant a tax 'upon the whole of the value of the estate passing on the death of the deceased and, therefore, the full tax having once been paid on the value of the estate, the issue of a further grant in respect of the same property, or a portion thereof is made without charging any further duty, in the ..... under the terms of section 14 of the succession certificate act, 'every application for a certificate or for the extension of a certificate must be accompanied by a deposit of a sum equal to the fee payable under the first schedule to the court-fees act, 1870, in respect of the certificate or extension applied for. ..... the applicant applied to the learned district judge for a certificate under the succession certificate act in succession to her mother with respect to some government promissory notes. .....