Court : Allahabad
Reported in : AIR1966All73
..... 'which, though not expressly sanctioned by law, is reasonable and not prohibited by law or opposed to any principle of law', that the failure on the part of the authorities to provide for the mode in which the dealers were to act in the event of cloth remaining with them undisposed of itself amounted to a lawful excuse and that there can be a lawful excuse even though no active steps have been taken by a dealer prior to 31-12-44 for getting rid of the ..... in the result he held that they did not contravene the order, that consequently there was no reason to believe that they had contravened the order and the appellant's acts of seizure of the foodgrains were in excess of the authority conferred upon them by clause 18 of the order, and allowed the petitions and directed the appellants to release the foodgrains seized or sealed by them.19. ..... administrator general of west bengal : [1960]3scr578 the supreme court laid down that when the judges of a bench disagree with a previous decision recorded by the judges of another bench the usual procedure to be followed is of 'referring' the question to a larger bench'. ..... learned judges who decided the case of arbind kumar deb : air1949all473 , i am unable to agree that whether neither the order nor the directions issued thereunder provided for the mode in which the dealers were to act in the event of the excessive stocks remaining with them undisposed of it amounts to lawful excuse. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC523; 1966CriLJ459; [1966]1SCR493
..... the state of west bengal and nur ul huda v. ..... the state of west bengal (1963) s.c.r. ..... it may be pointed out that in the larceny act of 1861 and in the companies act of 1862 in england the expression was 'with intent to deceive or defraud', while in the forgery acts the words 'with intent to defraud' alone were used. ..... justice misra of the allahabad high court [lucknow bench] dated february 12, 1965 was examined as an expert witness by the defence in a sessions trial [state v ..... for the present it is sufficient to say that the words with intent to defraud in the section indicated not bare intent to deceive but an intent to cause a person to act or omit to act, as a result of deception played upon him, to his disadvantage. ..... the order of the high court was pronounced oil february 12, 1965 and the present appeal is against that order. 4. ..... whether these words meant the causing of an economic loss to some person by means of deceit or merely the inducing of a person to act against his own interests has been much debated. ..... his intention was not to cause any one to act to his disadvantage because he did not bring the diploma voluntarily but under orders of the court ..... we need not go into that question here, but it may be said that a mere acting to one's discomfort or discomfiture would not suffice. ..... the next question is whether he acted fraudulently, that is to say, with intent to defraud ..... to defraud is to deprave by deceit: it is by deceit to induce a man to act to his injury. ..... he did not act dishonestly. .....
Tag this Judgment!Court : Kolkata
Reported in : [1966]18STC429(Cal)
..... this application is directed against an order of the learned chief presidency magistrate, calcutta, issued under section 94 of the criminal procedure code on the commissioner of commercial taxes, west bengal, for the production of certain documents relating to the assessment of tax on the firm, madanlal gaja-nand and others before a police officer investigating into a case under sections 465/467/471/ ..... before him that the other documents called for formed part of the record of assessment of the firm and in view of his finding that the record of assessment is not protected under the bengal finance (sales tax) act, 1941, the learned chief presidency magistrate came to the conclusion that those other papers also forming part of that record are not protected against disclosure. ..... here that in the copy of the said application which has been made annexure to the affidavit-in-opposition on behalf of the state of west bengal (respondent) no case has been noted in the margin, as stated in the copy of the application.4. ..... 227 of the constitution of india is directed against the order of the learned chief presidency magistrate, calcutta, dated the 14th august, 1964, rejecting an application of the commissioner of commercial taxes, west bengal, for stay of production of documents specified in a summons under section 94 of the code of criminal procedure dated 23rd july, 1963, before a police officer, in view of the provisions of section 25(3) of the bengal finance (sales tax) act, 1941.2. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC395; [1966]1SCR580
..... the responsibility as a warehouseman can only come to end in the manner provided by sections 55 and 56 of the railways act and the rules which have been framed and to which we have already referred as to the disposal of unclaimed goods. ..... as it has been found that there had been negligence within the meaning of sections 151 and 152 of the indian contract act, the railway would be liable to make good the loss caused by the fire.18. ..... one of the suits was filed by birla cotton factory limited, now represented by the west punjab factories limited [hereinafter referred to as the factory]. ..... legal position with respect to this is well settled: [see bengal nagpur railway co. ..... 72 of the indian railways act, the responsibility of the railway administration for the loss, destruction or deterioration of animals or goods delivered to the administration to be carried by railway is, subject to the other provisions of the act, that of a bailee under sections 151, 152 and 161 of the indian contract act, (no. ..... 56 of the railways act is issued if the owner of the goods or person entitled thereto is known. ..... 43 & 44 of 1963 decided on march 10, 1965). ..... ruttanji ramji and others] 1965 i.a. 66. ..... this responsibility in our opinion continues until terminated in accordance with sections 55 and 56 of the railways act. ..... 72 of the indian railways act [no. ..... 2[4] of the indian sale of goods act, no. .....
Tag this Judgment!Court : Allahabad
Reported in : [1967]19STC71(All)
..... in the instant case we are concerned with the effect of the shortening of the period of limitation before the expiry of the shortened period ; actually the amendment act was passed so much before the expiry of one year from the date of service of the order upon the assessee that it could hardly make a grievance of the shortening of the period and ..... period of limitation not from the date of the accrual of the cause of action but from the date of the enforcement of the amending act and saw no good principle on which the other two modes (one of applying the statute only to causes of action accruing after the enforcement of the act and the other of applying it to future causes of action as well as to such past causes of action as are still left with ..... such as that contained in the codes of procedure, the limitation act, the court-fees act, the bengal, agra and assam civil courts act, the suits valuation act, etc. ..... 214 the privy council stated that section 33 of the indian income-tax act does not create any right in the aggrieved person ; the so-called right of revision is not strictly speaking ..... previously no period of limitation was prescribed for an application for revision but the act was amended with effect from 1st april, 1954, and now the period of limitation prescribed for an application for revision is one year from the date of service of the order complained of ..... , on 30th august, 1965, and said that the reasons for the answer would ..... meher in (1965) 5 melbourne university ..... 1965 .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1966MP1; 1966CriLJ29; 1965MPLJ889
..... the opium act, as amended by west bengal, also contains a provision similar to section 20-g ..... argument canvassed on behalf of amalshah and did not refer to its earlier decision in pravin chandra's case, air 1965 sc 1185 (supra); but the necessary implication of the conclusion of the supreme court in amalshah's case criminal appeal no 201 of 1963, d/-11-12-1964 (sc) that section 251-a did not apply to the trial of a case initiated under the opium act on a report made by a police officer is that though the report of a police officer in respect of an ..... 337 no doubt supports the contention of the petitioners before us, but, as will be shown presently, the supreme court in pravinchandra's case air 1965 sc 1185 (supra) did not accept as correct the view expressed by the calcutta high court in premchand's case air 1958 cal 213 (supra) which was followed in sardar khan's case air ..... d/- 11-12-1964 (sc) (supra) no reference was made to the earlier decision of the supreme court in pravin chandra's case air 1965 sc 1185 (supra) and the supreme court declined to express any opinion on the argument raised by amalshah on the authority of the decisions in sardar khan air 1963 madh pra 337 and prem chand, ..... of andhra pradesh, air 1965 sc 1185 and amalshah ..... been further clarified by the supreme court in the penultimate paragraph in pravin chandra's case air 1965 sc 1185 (supra). ..... 275 of 1964 d/-8-3-1965 (madh pra) (indore bench) where the learned judge held that the law laid down in sardar khan's case .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1966SC447; (1968)ILLJ270SC; [1966]1SCR771
..... the order reads : 'i am directed to state that government have been pleased to sanction, under rule 75(a) of the west bengal service rules, part i, the retention in service of nripendra nath bagchi, additional district and sessions judge, 24-parganas for a period of two months with effect from 1st august, 1953, the date of his compulsory ..... constitution which vests in the high court the control over the district court and the courts subordinate thereto; and (2) whether the provisions of rule 75(a) west bengal service rules could be utilized to extend the service of bagchi beyond the normal age of retirement. ..... 276 of the government of india act, 1935, the west bengal service rules would prevail over the fundamental rules, and it is conceded that they alone govern this case, even if rule 56(d) of fundamental rules was available it ..... government of india act, 1935 and they were made applicable to the services of the government of west bengal. ..... set down here :'(1) that the provisions of rule 75(a) of the west bengal service rules have not been complied with. ..... repeated orders were passed under rule 75(a), west bengal service rules and these orders said that the retention of bagchi was in the interest ..... on'the application of the government of west bengal the high court certified the case as fit for appeal to this court and the present ..... this is an appeal by the state of west bengal and its chief secretary against the judgment of the calcutta high court dated july 1, 1960 by which the order .....
Tag this Judgment!Court : Gujarat
Reported in : (1965)GLR958; (1970)ILLJ417Guj
..... that sub section reads as under : 'in any case of alleged offences by the commissioner, a magistrate, police officer or other person, or of a wrong alleged to have been done by such commissioner, magistrate, police officer or other person, by any act done under colour or in excess of any duty or authority as aforesaid, or wherein it shall appear to the court that the offence or wrong it committed or done was of the character aforesaid the prosecution or suit shall not be entertained, or shall be ..... 208 : 'a public servant who accepts an illegal gratification, cannot, either in justification or in explanation, point to the rights and duties of his office if he is challenged in the act of taking the bribe, that is to say, he cannot ever use the office 'as a veil to his falsehood, ' though of course he exploits his office to extort the bribe. ..... before the court-martial but even on the assumption that it was attracted in so far as that section laid down the requirement of sanction for civil and criminal proceedings instituted against any person 'in respect of any act done or purporting to be done in the execution of his duty,' the requirement so laid down was not satisfied in that case because the ..... sri shelat submitted that the bombay case was argument he relied on the privy council decision in albert west meads v. ..... 9 september, 1965 the defence counsel has urged certain criticism against the testimony of ramanlal with a view to make out that he is not a truthful or reliable witness. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1966All338
..... the expiry of the chargeable accounting period and that only the liability to pay a certain sum as excess profits tax accrued to him on the issue of a notice of demand, under the excess profits tax act a person was not chargeable at all and, therefore, could not be said to be liable to pay excess profits tax; the only liability that was upon him was to pay a certain sum as ..... 1954]26itr99(mad) are that a registered partnership carried on business till september 1946 and was dissolved in february 1947 by a court, a notice under section 13 of the excess profits tax act was issued to the receiver (appointed by the court during the pendency of the suit for dissolution)and the assessment order was passed in 1949 and a demand notice was served upon the receiver ..... of excess profits tax, west bengal : [1953]24itr488(sc) ..... in the former case they had received income and would be liable to be assessed on it (under section 3) but for the provision of section 14(1) of the income-tax act, in the latter case there was no question of their being assessed for the simple reason that they had derived no income, it having been derived by the hindu undivided family and ..... therefore, while in respect of income-tax it can be argued that a person becomes chargeable with income-tax on flie passing of the finance act long before he is assessed and that only the liability to pay a certain sum as tax arises when a notice of demand is issued to him, in respect of excess profits tax such a distinction could not .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1966Cal512,70CWN520
..... legal and correct may nevertheless be such as to justify the application of the 'just and equitable' jurisdiction and conversely, that conduct involving illegality and contravention of the act may not suffice to warrant the remedy of winding-up especially where alternative remedies are available, where the 'just and equitable' jurisdiction has been applied in cases of ..... place in the management or control of the company, whether by an alteration in its board of directors, or of its managing agent, or secretaries and treasurers or manager, or in the constitution or control of the firm or body corporate acting as its managing agent, or secretaries and treasurers, or in the ownership of the company's shares; or if it has no share capital, in its membership, or in any other manner whatsoever, and that by reason of such ..... to 4 therein, (b) appointment of a receiver and/or special officer and/or administrator to take charge of the company and its books and papers, (c) injunction restraining the respondents 2 to 4 from purporting to act as directors of the company and from interfering with its affairs, (h) directions for the management of the affairs of the company, (j) sale of shares by the respondents 2 to 4 to such persons ..... west bengal, see rule 430, police regulations, ..... case, 1965 sca 556: (air 1985 sc 1535) was one of complaint by a minority and the court was not cafied upon to go into the question as to whether a majority which had been paralysed by the wrongful acts of .....
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