1967 2scr762 - Law Dictionary Search Results
Home Dictionary Name: 1967 2scr762Reason to believe
Reason to believe, does not mean a purely subjective satisfaction. The belief must be held in good faith; it cannot be merely a pretence, S. Narayanappa v. CIT, Bangalore, AIR 1967 SC 523: (1967) 65 ITR 219: 1967 1 SCJ 161.Reason to believe, does not mean a purely subjective satisfaction. The believe must be held in good faith. It cannot be merely a pretence, S. Narayanappa v. C.I.T., Bangalore, 1967 ITR 219: AIR 1967 SC 523.Reason to believe, is not synonymous with subjective satisfaction of the officer. The belief must be held in good faith; it cannot merely be a pretence, Partap Singh v. Director of Enforcement, AIR 1985 SC 989: (1985) 3 SCC 72.Means that reasons should exist but the court will not go into the adequacy of such reason, Manchand & Co. v. CIT, West Bengal, AIR 1969 Cal 431.Means coming to the conclusion on the basis of the information that a thing, condition, statement or fact exists. It only means facts which prima facie will convince any reasonable person under the c...
Set up
Set up, means a unit cannot be said to have been set up, unless it is ready to discharge the function for which it is being set up. It is only when the unit has been put into such a shape that it can start functioning as a business or a manufacturing organization that it can be said that the unit has been set up. The word 'set up' in the principal clause is equivalent to the word established, CWT Madras v. RS Cotton Mills, AIR 1967 SC 509: (1967) 1 SCJ 123: (1967) 1 ITJ 1: (1967) 1 Andh WR (SC) 25: (1967) 1 Mad LJ (SC) 25: (1967) 63 ITR 478....
Natural justice
Natural justice, the aim of the rules of natural justice is to secure justice or to put it negatively to prevent miscarriage of justice. These rules can operate only in areas not covered by any law validly made. In other words they supplant the rules of natural justice which are not embodied rules. What particular rule of natural justice should apply to a given case must depend to a great extent on the facts and circumstances of that case, the frame-work of the law under which the enquiry is held and the constitution of the Tribunal pointed for the purpose, A.K. Kraipak v. Union of India, AIR 1970 SC 150: (1969) 2 SCC 262.Historically, 'natural justice' has been used in a way 'which implies the existence of moral principles of self-evidence and unarguable truth'. In course of time, judges nurtured in the traditions of British jurisprudence, often involved it in conjunction with a reference to 'equity and good conscience'. Legal experts of earlier generations did not draw any distinctio...
Public Order Act, 1936
Public Order Act, 1936 (English) (1 Edw. 8 & 1 Geo. 6, c. 6). An Act to prohibit the wearing of uniforms in connection with political objects and the maintenance by private persons of associations of limitary or similar character, and to make further provision for the preservation of public order on the occasion of public processions and meetings and in public places.S. 1.-Prohibition of uniform in connection with political objects.S. 2.-Prohibition of quasi-military organizations.S. 3.-Confers powers for the preservation of public order on the occasion of processions.S. 4.-Prohibition of offensive weapons at public meetings and processions.S. 5.-Prohibition of offensive conduct conducive to breaches of the peace.S. 6.-Amendment of Public Meeting Act, 1908; see PUBLIC MEETING.S. 7.-Enforcement.S. 8.-Application to Scotland.S. 9.-Interpretation.S. 10.-Short title and extent.A person who commits an offence under s. 2 is liable on summary conviction to a maximum of 6 months' imprisonment ...
Things done
Things done, is comprehensive enough to take in not only the things done, but also the effect onthe legal consequences flowing therefrom, Hasan Balak v. S.M. Limai, Assistant Charity Commissioner, Nagpur, AIR 1967 SC 1742: 1967 MP LJ 118: 1967 Jab LJ 526: AIR 1967 SC 1742: 1966 (68) Bom LR 133.The words 'things done' in paragraph 6 of the Order are comprehensive enough to take in a trans-action effected before the merger, though some of its legal effects and consequences projected into the post-merger period, Universal Imports Agency v. Chief Controller of Imports and Exports, AIR 1961 SC 41 (47): (1961) 1 SCR 305. [French Establishments (Application of Laws) Order (1954) Para 6](ii) The words 'things done' in paragraph 6 of S.R.O. 3315 were comprehensive so as to include a contract effected before November 1, 1954, through its legal effect and consequence projected into the post-transfer period and the goods were imported only after November 1, 1954, French India Importing Corporation...
Unlawful activity
Unlawful activity, in relation to an individual or association, means any action taken by such individual or association (whether by committing an act or by words, either spoken or written, or by signs or by visible representation or otherwise),-(i) which is intended, or supports any claim, to bring about, on any ground whatsoever, the cession of a part of the territory of India or the secession of a part of the territory of India from the Union, or which incites any individual or group of indivi-duals to bring about such cession or secession;(ii) which disclaims, questions, disrupts or is intended to disrupt the sovereignty and territorial integrity of India. [Unlawful Activities (Prevention) Act, 1967 (37 of 1967), s. 2(f)]Unlawful activity [see Unlawful Activities (Prevention) Act, 1967 (37 of 1967), s. 2(o)]...
Unlawful association
Unlawful association, means any association:(i) which has for its object any unlawful activity, or which encourages or aids person to undertake any unlawful activity, or of which the members undertake such activity; or(ii) which has for its object any activity which is punishable under s. 153A or s. 153B of the Indian Penal Code, 1860 (45 of 1860), or which encourages or aids persons to undertake any such activity, or of which the members undertake any such activity. [Unlawful Activities (Prevention) Act, 1967 (37 of 1967), s. 2(g)]Unlawful association, see Unlawful Activities Pre-vention Act, 1967 (37 of 1967), s 2(p)]...
Business
Business, 'business' is a word of wide import. It has no definite meaning. Its perceptions differ from private to public sector or from institutional financing to commercial banking, Mahesh Chandra v. Regional Manager Uttar Pradesh Financial Corpn., AIR 1993 SC 935 (939): (1993) 2 SCC 279. [State Financial Corporation Act, (63 of 1951), s. 24]--Business would undoubtedly be property, unless there is something to the contrary in the enactment, J.K. Trust Bombay v. CIT, (1958) SCR 65: 1957 SCJ 845: AIR 1957 SC 846.Business includes the activities carried on by any public body, Halsbury's Laws of England, Vol. 20, 4th Edn., Para 546, p. 357. The term 'business' includes every trade, occupation and profession. The word 'business' has no technical meaning, but is to be read with reference to the subject and intent of the Act in which it occurs. The term 'business' means an affair requiring attention and labour as the chief concern; mercantile pursuits, that one does for livelihood, occupati...
By contract or otherwise
By contract or otherwise, the words 'by contract or otherwise' in the second limb of the s. 10 of the Estate Duty Act, 1953 will not control the words 'to the entire exclusion of the donor' in the first limb. In other words, in order to attract the section it is not necessary that the possession of the donor of the gift must be referable to some contractual or other arrangement enforceable in law or in equity, George Da Costa v. Controller of Estate Duty, (1967) 1 SCR 1004: AIR 1967 SC 849 (851): (1967) 63 ITR 497. (Estate Duty Act, 1965, s. 10)...
Cess
Cess [fr. asseoir, Fr., to fix), an assessment or tax. In Ireland it was anciently applied to a exaction of victuals, at a certain rate, for soldiers in garrison, and in modern times is equivalent to the English 'Rate.'Means the cess levied under s. 3. [Research and Development Cess Act, 1986 (32 of 1986), s. 2 (b)]The word 'cess' is used in Ireland and is still in use in India although the word rate has replaced it in England. It means a tax and is generally used when the levy is for some special administrative expense what the name (health cess, education cess, road cess etc.) indicates. When levied as an increment to an existing tax, the name matters not for the validity of the cess must be judged of in the same way as the validity of the tax to which it is an increment, Guruswamy and Co. v. State of Mysore, (1967) 1 SCR 548: AIR 1967 SC 1512. Also see, India Cement Ltd. v. State of T.N., (1990) 1 SCC 12: AIR 1990 SC 85.It means a tax and is generally used when the levy is for some ...
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