Court : Punjab and Haryana
Reported in : AIR1949P& H357
..... afiairs of the government of india or the afiairs of burma, of the governor-general in his discretion, and in the case of a person employed in connection with the affairs of a province, of the governor of that province in his discretion.again, section 214(1) of act xxxk [39] of 1925 enacts:no court shall,(a) pass a decree against a debtor of a deceased person for payment of his debt to a person claiming on succession to be entitled to the effects of the deceased person or to any part thereof, or....it ..... be instituted in respect of any such trust as is therein referred to except in conformity with the provision of that sub-section.again, section 270(1), government of india act, 1935, reads:no proceedings civil or criminal shall be instituted against any person in respect of any act done or purporting to be done in the execution of his duty as a servant of the crown in india or burma before the relevant date, except with the consent, in the case of a person who was employed in connection ..... tek chand, learned counsel for the plaintiffs, however, urges that section 13(1) merely bars execution of a decree passed in a suit for the eviction of a tenant in possession of a building or rented land before or after the commencement of punjab act vi [6] of 1917 but does not prohibit institution of a suit for the eviction of a tenant in possession of a building or rented ..... the question whether the leased property falls within section 2(a), punjab act of 1947, is left open for decision by the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1949]17ITR394(P& H)
..... a money-lender who agrees to finance a business adventure of another on the latters undertaking to pay him a share of the profits in lieu of interest does not become in law a partner of the latter and for the purpose of section 10 of the income-tax act the transaction cannot be regarded as otherwise than a money-lending transaction. ..... even if it is assumed that the firm did any business in securities that cannot make any difference to our decision in the present case.section 10 of the indian income-tax act provides for assessment of income-tax on income derived from business profession or vocation. ..... the assessee thereupon moved the said tribunal under section 66 of the indian income-tax act for stating the case and for referring to this court the question of law mentioned above. ..... this is a petition under section 66(2) of the indian income-tax act for requiring the appellate tribunal to state the case and refer to this court the following question of law :-'whether the expense incurred by the assessee are an admissible deduction under section 10(2)(xv) ? ..... in delivering their judgment their lordship made the following observations at pages 1350-51 :-'the sources from the which the taxable income under the act are to be derived are enumerated in section 6, which runs as follows :-'save as otherwise provided by this act, the following heads of the income, profits and gains shall be chargeable to income-tax in the manner hereinafter appearing, namely :-(iv) business. . .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1949P& H348
..... . a money-lender who agrees to finance a business adventure of another on the tatter's undertaking to pay him a share of the profits in lieu of interest does not become in law a partner of the latter and for |he purposes of section 10, income-tax act, the transaction cannot be regarded as otherwise than a money-lending transaction ..... the assessee thereupon moved the said tribunal under section 66, income-tax act for stating the case and for referring to this court the question of law mentioned above. ..... carried on during the year of account, the profits and gains of each of them separately would have been arrived at under sections 10(1) and (2) of the act after making the allowances given in sub-section (2).the language of the relevant portion of section 10 also shows that the business in respect of the profits or gains of which an assessee can be required to pay income-tax, and consequently expenditure laid out or expended on which can be allowed in assessing such profits or gains, must be a business ..... section 10, income-tax act provides for assessment of income-tax on income derived from a business, profession or vocation. ..... this is a petition under section 66(2), income-tax act, for requiring the appellate tribunal to state the case and refer to this court the following question of law:whether the expenses incurred by the assesses are an admissible deduction under section 10(2)(xv)?2. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1949]17ITR406(P& H)
..... taken as any authority for the view that in appreciating the facts disclosed in a particular case it is not permissible to make a presumption one way or the other in the light of the rule embodied in section 114 of the indian evidence act.after giving our careful though to the argument addressed to us by the learned counsel on both sides, and after a careful examination of the authorities cited at the bar, the conclusion we have reached is that ..... any case, i cannot accede to the contention that, even when it is shown that the assessee, who has borrowed in british india and carried on a business with such borrowed capital in foreign parts, wants to return his borrowed capital and for that purpose remits that capital to british india and has deliberately and honestly maintained his books in the usual course to show what he has done, there is still a presumption ..... on an application by the commissioner of income-tax presented under section 66 of the indian income-tax act the appellate tribunal has stated a case and has referred the following question of law to this court for decision :-'whether on the facts proved or admitted in the case, ..... they based their answer had reference to the language of the proviso to sub-section (2) of section 4 of the indian incomes-tax act as it then existed. ..... can remit any particular amount of capital form foreign parts into british india only once and further remittances unless there were fresh capital sent out which could be returned must be from profits. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1950P& H53; 1950CriLJ480
..... 'direct that any person be admitted tc bail' confer a very wide power on the high court and he contends that as in the previous sections which deal with the powers of the magistrate the words used are 'released on bail' the words used in section 498 which i have quoted above must necessarily mean something else and for this argument reliance is placed on a pull bench judgment of the ..... court or the court of session has power to reduce the bail required by a police officer or a magistrate, but this power is ancillary and subsidiary to the provisions of sections 496 and 497, and to that extent only is the power of the high court or the court of session wider than the power of a magistrate in the matter ..... confer these extraordinary powers on the high court and the court of session it could have done so by making provisions for them in a separate section, and to interpret this section as-connoting the conferment of extraordinary powers upon the high court and the court of session, would be doing great violence to its terms.25 ..... a report was made alleging that the two petitioners were partners of a firm known as the national iron & steel works and that they had been guilty of offences punishable under sections 7 and 10 of the above mentioned act by (1) selling six black sheets of iron to one prem nath ..... means that the person who is applying for bail is permitted to furnish security and is released only when he has furnished security to the satisfaction of an authority appointed by law to ..... tax .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1950P& H20; 1950CriLJ390
..... if service cannot, after the exercise of due diligence, be effected in the manner prescribed by sections 69 and 70, a duplicate of the summons should be affixed to a conspicuous part of the house or homestead in which the person summoned ordinarily resides ..... section 72 deals with service of summons on servants of crown or of eailway company, and section 73 which was first introduced by act ho ..... now, the direction in sub-section (6) of section 488, is peremptory that all evidence under chap ..... service of summons by registered post letter on the person proceeded against under section 488, is not in any case permitted.10. ..... as stated above section 88 of the code applies to summons to accused as well as persons summoned in proceedings under the code and that being so summons issued in proceedings under section 488, must be served by a police officer, or subject to such rules as the provincial government may prescribe in this behalf, by an officer of the court issuing it or other public ..... time the registered envelope was received book with the endorsement 'refused', the case was then proceeded ex parte against the respondent within the meaning of the proviso to sub-section (6) of section 488, criminal p.c. ..... sub-section (3) of section 69, which was newly added in the code of 1898, provides;service of a suniiuona on an incorporated company or other body corporate may be effected by serving it on the secretary, local manager or other principal officer of the corporation or by registered post .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR951(P& H)
..... the country or the law for the time being in force' the question to be decided i : 'was the action of the petitioner which is challenged in this case in so far that he issued a certificate under section 46(2) of the income-tax act an act done in the collection of revenue according to the usage and practice of the country or the law for the time being in force within the true meaning to be given to these words in the second part ..... that for the assessment year 1946-47 and 1947-48 returns had been filed under section 21 of the income-tax act at lahore, but on enquiry from there the income-tax officer had found that no such return had been made. ..... prison under the bona fide belief that he had authority to make such an order under section 13 of the bombay city land revenue ..... but because of the provisions of section 226 of the constitution act the application under section 491 of the criminal procedure code was not maintainable because (a) the high court was exercising original jurisdiction, (b) in ordering the arrest of the assessee for failure to pay the income-tax dues, the collector was doing an act in the collection of revenue, and (c) the collector had passed an order for the detention of the assessee in .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR680(P& H)
..... when this return was made a notice under section 28(3) of the income-tax act was issued to the assessee to show cases why a penalty should not be ..... that the object of the section really is that the income-tax officers being junior officers should have proper directions of senior officers and as i have said before there should be uniformity in the matter of income-tax assessment both with regard to policy and other matters of the administrative necessity.the question which has been referred to us runs as follows :-'whether in the circumstances of the case and in view of section 28(6), income-tax act, there was any irregularity in ..... have before us are -(i) the two returns made on two different dates;(ii) the two assessee being called and being given an opportunity to show cause why the penalty should not be imposed; and(iii) an affidavit which says that the income-tax officer indicated at the time that the recommendation he was going to make was of a particular figure.although the word irregularity is mentioned in the section it is not indicated what are the ..... , observe : - 'the first thing one has to do, i venture to think, in construing words in a section of an act of parliament is not to take those words in vacuo, so to speak and attribute to them what is sometimes called their ..... seem to show that the object of section 28(6) was to keep an administrative control over the junior officers like the income-tax officers so that the working of the act was uniform and proper.in bidie v. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : [1950]18ITR688(P& H)
..... of the section is the secrecy of the financial affairs of the assessees as disclosed in the assessment proceedings and the reason for having a provision of this kind in the income-tax act is that assessees may not be reluctant to disclose the details of their business, and it is quite possible, that they may not disclose their affairs without any kind of reserve unless they had an assurance that the information contained in these returns, accounts, statements and so forth furnished by them ..... and if the contention that the things seized have to be produced before the court is correct, as indeed it is correct, it would be destructive of the provisions of section 54 of the income-tax act which prohibits the production in court.even if there is no implied prohibition contained in section 54 against the police and, therefore, their powers under section 94 are to that extent not taken away, the learned magistrate has not considered what the documents were required for. ..... chauhan, a magistrate of the first class, jullundur, made the following order :-'the documents referred to above are required for purposes of prosecution under the indian penal code and, therefore, under section 54, clause (3), of the indian income-tax act, these documents can be shown to the police.in case the department concerned still refuses to produce these documents before the police then under section 96, criminal procedure code, i hereby direct sub-inspector harkishan singh, c.i.d. .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : 1950CriLJ1273
..... the effect of section 84, income-tax act, which is as follows:(1) all particulars contained in any statement made, discloser of in return furnished or account or formation by a pub documents produced under theits servant provisions of this act, or in anyevidence given, or affidavit ordeposition made, in the course of any proceedings under this act other than proceedings under this chapter, or in any record of any assessment proceeding, or any proceeding relating to the recovery of a demand, prepared for the purposes of this act, shall be ..... section is the secrecy of the financial affairs of the assesses as disclosed in the assessment proceedings and the reason for having a provision of this kind in the income-tax act is that assesseea may not be reluctant to disclose the details of their business, and it is quite possible that they may not disclose their affairs without any kind of reserve unless they had an assurance that the information contained in these returns, accounts, statements and so forth furnished ..... is the main object of section 54, and if the contention that the things seized have to be produced before the court is correct, as-indeed it ia correct, it would be destructive of the provisions of section 54, income-tax act, which prohibits the production ..... against disclosure to the police is to be implied and the power of the police to make a search and to take into possession documents mentioned in section 51 (1), income tax act, must be considered to have been taken away. .....
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