Court : Allahabad
Reported in : 4Ind.Cas.400
..... on behalf of the accused has admitted that there is no authority for the issue of a commission. he asks, however, for leave to amend his application and prays that instead of a commission a letter of request may be sent by this court to the supreme court of judicature in ..... judge '. it seems to me (assuming that the statute refers to criminal cases at all) that this section assumes the issue of a lawful and regular order either in the form of a commission or otherwise appointing certain person or persons in england, ireland or scotland to take the ..... commission; order or other process as aforesaid, of such witness or witnesses accordingly; and it shall be lawful for the said court or judge or any other judge having authority under this act by any subsequent order to command the attendance of any person to be named in such order for ..... for the examination of a witness in a criminal case. no object will be gained by allowing any amendment of the application which must, therefore, be rejected. .....
Tag this Judgment!Court : Allahabad
Reported in : 6Ind.Cas.101
..... in court a mass of matter is introduced which sometimes with judges and often with assessors ranks as evidence.4. it is true that section 162 of act no. v of 1898 when amending the law so amended it as to make it open to the construction put upon it by the learned judges of the calcutta high court. but can we legitimately infer ..... of an investigation. those dangers have been so well set out by my learned colleague in his well-considered judgment. they, however, show that the present law is highly unsatisfactory and calls for immediate amendment. they are not to make a court hesitate in givingto the term 'writing' in section 162 of the present code of criminal procedure the only meaning which ..... may write that it happened: but in order to constitute the oral or the written statement of a to be his act in the eye of the law, it must have been made with a consenting mind as his own juristic act. if a while asleep says that he saw b kill c with a sword, the statement is not his oral statement .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All389
..... see whether the government trading taxation act (3 of 1926) is applicable, for that act has, to some extent, amended and explained certain provisions of the income-tax act of 1892. by the preamble of the government trading taxation act we are told that this act was meant:to determine the liability of certain governments to taxation in british india in respect of ..... to pay income-tax under section 3.12. the learned counsel for the assessee has argued that under section 65, government of india act, the indian legislature has power to make laws only for persons within british india and that the tehri state being not a person within british india is not subject to the indian ..... again is a question of fact although the learned commissioner was doubtful whether it was purely a question of fact or partly a question of law. the question is whether the acts of the state in arranging for the sale of timber and in receiving the proceeds of the contracts in british india constitute 'trading in .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1932All337
..... section 115, civil p.c., clearly exists.7. the learned counsel for the opposite party also contended that the applicant was guilty of laches and his belated application for amendment of decree should not have been entertained by the district judge and should not be entertained by this court. we do not think there is any force in this ..... made payment to a legal practitioner in the manner adopted in this case as no payment for the purposes of taxation of costs. the rule already referred to by us has the force of law, and is clearly against the view accepted by the learned judge.5. we think that b. sheo narain jafa did not correctly represent matters to ..... one for revision or as an original application made to this court, our view is the same. there is no doubt that the district judge who took a contrary view acted in contravention of rule 1, ch. 21, and to that extent he exercised his jurisdiction illegally. if therefore we entertain the application as revision, the ground for interference .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1933All281; 145Ind.Cas.959
..... that letter were not liable to duty and those goods could not come under any vague definition such as hardware; and until the municipal board gets the schedule amended it had no right to detain or levy octroi on the said goods. it is against this order that the present revision has been filed by the municipal ..... under the criminal procedure code or as an inferior criminal court but under the powers which he thought he possessed under the municipalities act.4. appeals relating to taxation are regulated by section 160, municipalities act, and may be made to the district magistrate or as such other officer as may be empowered by the local government in this behalf. the ..... in that case the superintendent of police granted sanction for the prosecution of one chote lal holding that the said chote lal had committed a contempt of the lawful authority of a police officer in charge of a certain police station by giving the said police officer false information with such intent as to make the giving .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1936All117; 159Ind.Cas.897
..... under section 9, civil p.c., and merely dealt with the particular question as to whether there was a bar or not under the particular bengal municipal act, 3 of 1884, as amended by act 4 of 1894. we are therefore of opinion that learned counsel has failed to show that the civil courts have jurisdiction in a suit of the present nature ..... determining the course of a drain. none of these decisions lay down that the civil courts have any jurisdiction in regard to the question of the assessment or levy or taxation by a local self-governing body. on the other hand it has been held by this court that no such jurisdiction exists in the civil courts in the question of ..... asked for a declaration that the assessment of town tax on the plaintiff is illegal and ultra vires being beyond the scope of the powers conferred on a panchayat by law, that the defendant be restrained by a perpetual injunction from realising the said tax of rs. 36 from the plaintiff. now the learned single judge of this court and .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1936All676; 165Ind.Cas.167
..... other manner or by any other authority than is provided in this act; (2) the order of the appellate authority confirming, setting aside or modifying an order in respect of valuation or assessment or liability to assessment or taxation shall be final; provided that it shall be lawful for the appellate authority, upon application or on his own motion, ..... of the annual value of any building or land during the said period.15. where an assessment, based on valuation or otherwise, is made, either originally or by amendment, an appeal is provided to the district magistrate, whose order is declared to be final. as regards the liability of a person to pay, as distinguished from his ..... if remission and refund of taxes be taken to imply alteration or re-adjustment of valuation and assessment, as is contended, the procedure provided by the act for alteration and amendment would have been made applicable which is not the case. there is hardly any decided case which can be said to be in point. in upendra .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1939All394
..... by the signature of the officer aforesaid; and the person or persons so authenticating the list shall certify the consideration of all objections duly made and the amendment of the list so far as required by the decisions on such objections.5. the section further provides that the list so authenticated shall be deposited in ..... goes on to provide for the investigation by the board of objections. section 144 provides:when all objections made under section 143 have been disposed of, and all amendments required by sub-section (3) of that section have been made in the assessment list, the said list shall be authenticated by the signature of the chairman ..... manner or by any other authority than is provided in this act.(2) the order of the appellate authority confirming, setting aside or modifying an order in respect of valuation or assessment or liability to assessment or taxation shall be final : provided that it shall be lawful for the appellate authority upon application or his own motion, to .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1940All272
..... power given by section 100 must be so exercised as not to contravene any other provision of the constitution act. it follows that the alteration, repeal or amendment of the law referred to in section 292 cannot be done retrospectively. now the impugned act does in substance repeal section 73 with a retrospective effect, and to this extent, offends against the provisions ..... or of correcting supposed errors,these are the words of gwyer c.j. in re c.p. berar sales of motor spirit and lubricants taxation act 1938 it is possible to hold that the impugned act comes within any of the entries in list 2. entry no. 2 in list 2 has reference to the jurisdiction and powers of all ..... may only quote the observations of the learned chief justice of the federal court, in re c.p. berar sales of motor spirit and lubricants taxation act 1938 :the judicial committee have observed that a constitution is not to be construed in any narrow and pedantic sense, per lord wright in james v. commonwealth of australia .....
Tag this Judgment!Court : Allahabad
Reported in : [1942]10ITR322(All)
..... for our decision is whether the fact that the late his highness the maharaja of benares was a ruling chief of an indian state exempted him from taxation under the act in respect of income from property owned by him in british india, and learned counsel for the assessee at the very threshold of the discussion on this ..... part of the income of any class of persons, and the finance department notification no. 878-f (income-tax), dated the 21st of the march 1932, as amended or added to from time to time, does not exempt the income derived by ruling chiefs and princess of indian from their private property. nothing would have been easier ..... the functions of the crown in its relations with indian states. as such he possessed various attributes of sovereignty, including internal sovereignty, which was not derived from british law but was inherent in the ruler; subject, however to the suzerainty of his majesty and to the exercise by his majestys representative of such rights, authority and .....
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