1981 1scr206 - Law Dictionary Search Results
Home Dictionary Name: 1981 1scr206 Page: 5Date of such conviction
Date of such conviction, The phrase 'date of such conviction' occurring in sub-s. (2) of s. 8 of the Representation of People Act,1950 means the date of the initial conviction and not the date of the final conviction. If this phrase was construed to mean the date of the final and ultimate conviction on termination of the entire judicial process in the hierarchy of courts, sub-s. (3) would be redundant. Sub-s. (3) applies to a special category of person mentioned therein, and its language makes it clear that in their case, conviction will not operate as a disqualification unless it becomes final in the course of judicial process, Vidya Charan Shukla v. Purshottam Lal Kaushik, (1981) 2 SCC 84: AIR 1981 SC 547 (550): (1981) 2 SCR 637....
Known sources of income
Known sources of income, the expression 'known sources of income' must have reference to sources known to the prosecution on a thorough investigation of the case. It was not, and it could not be, contended that 'known sources of income' means sources known to the accused. Affairs of the accused are matters specially within the knowledge of the accused; within the meaning of s. 106 of the Evidence Act, C.S.D. Swami v. State, AIR 1960 SC 7: (1960) 1 SCR 461. [Prevention of Corruption Act, 1947, s. 5(3)]The expression 'known sources of incomes' means 'sources known to the prosecution'. So also, the same meaning must be given to the words 'for which the public servant cannot satisfactorily account' occurring in s. 5(1)(e), State of Maharashtra v. Wasudeo Ramchandra Kaidalwar, AIR 1981 SC 1186; (1981) 3 SCC 199: (1981) 3 SCR 675.The expression 'known sources of income' has reference to sources known to the prosecution after thorough investigation of the case. It is not, and cannot be conten...
Bailment
Bailment [fr. bailler, Fr., to deliver], a compendious expression to signify a contract resulting from delivery; perhaps best defined as a 'delivery of a thing in trust for some special object or person, and upon a contract express or implied, to conform to the object or purpose of the trust.'In the celebrated case of Coggs v. Bernard, (1704) Ld Raym 909; 1 Sm L C, Lord Holt divided bailments thus:-(1) Depositum, or a naked bailment of goods, to be kept for the use of the bailor.A restaurant keeper has been held liable for loss of an overcoat entrusted by a customer to a waiter, Ultzen v. Nicols, (1894) 1 QB 92; Orchard v. Bush & Co., (1898) 2 QB 284.(2) Commodatum. Where goods or chattels that are useful are lent to the bailee gratis, to be used by him. See Coughlin v. Gillison, (1899) 1 QB 145.(3) Locatio rei. Where goods are lent to the bailee to be used by him for hire.(4) Vadium. Pawn or pledge.(5) Locatio operis faciendi. Where goods are delivered to be carried, or something is t...
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...
Capital asset
Capital asset, The expression 'capital asset: is defined in S. 2(14) of the Income-tax Act, 1961 to mean 'property of any kind held by an assessee'. It is of the widest amplitude, and apparently covers all kinds of property except the property expressly excluded by clause (i) to (iv) of the sub-s. which, it will be seen, does not include goodwill. But the definitions in S. 2 are subject to an overall restrictive clause, CIT v. B.C. Srinivasa Setty, (1981) 2 SCC 460 (463): (1981) 2 SCR 938: AIR 1981 SC 972.Includes capital asset as property of any kind held by the assesse, A.R. Krishna Murthy v. CIT, (1989) 1 SCC 754: AIR 1989 SC 1055 (1057). (Income Tax Act, 1961, s. 214)...
Capital gains
Capital gains, capital gains would be covered by the definition of 'income' in sub-s. (6C) of s. 2, only if they were chargeable under s. 12B. As noticed already, s. 12B as modified by the Finance Act 1949, did not charge any 'capital gains' arising between April 1, 1948, and April 1, 1957. Indeed s. 12B was not operative in these years (1948-57). During this period, 'capital gains', whether on the positive or the negative side, could not be computed and charged under s. 12B or any other provisions of the Act, Commissioner of Income-Tax (Central), Delhi v. Harprasad & Co. (P.) Ltd., (1975) 3 SCR 696: AIR 1975 SC 1282: (1975) 3 SCC 868.The goodwill generated in a newly commenced business cannot be described as an 'asset' within the terms of s. 45, and therefore its transfer is not subject to income tax under the head 'Capital gains', CIT, Bangalore v. B.C. Srinivasa Setty (1981) 2 SCR 938: (1981) 2 SCC 460: AIR 1981 SC 972.The profit realised when a capital asset is sold or exchanged, B...
Charitable purpose
Charitable purpose, includes relief of the poor, education, medical relief and the advancement of any other object of general public utility, but does not include a purpose which relates exclusively to religious teaching or worship. [Charitable Endow-ments Act, 1890 (6 of 1890), s. 2]Means relief of the poor, education, medical relief and the advancement of any other object of general public utility without the additive words 'not involving the carrying on of any activity for profit', Additional Commissioner of Income Tax v. Surat Art Silk Cloth Manufacturers Association, Surat, (1980) 2 SCR 77: (1980) 2 SCC 31: AIR 1980 SC 387.The definition of 'charitable purposes' in the West Bengal Estates Acquisition Act, 1953 follows, though not quite, the well-known definition of charity given by Lord Macnaghten in Commissioners for Special Purposes of Income Tax v. Pemsel, (1891) AC 531 (583), where four principal divisions were said to be comprised-trusts for the relief of poverty; trusts for ...
Clerical or arithmetical error
Clerical or arithmetical error, A clerical or arithmetical error is an error occasioned by an accidental slip or omission of the court. It represents that which the the court never intended to say. It is an error apparent on the face of the record and does not depend for its discovery on argument or disputation. An arithmetical error is a mistake of calculation, and a clerical error is a mistake in writing or typing, Sooraj Devi v. Pyare Lal, (1981) 2 SCR 485: (1981) 1 SCC 500: AIR 1981 SC 736 (738). [Criminal Procedure Code (2 of 1974) s. 362]...
Co-operative society
Co-operative society, means a co-operative society registered under the Co-operative Societies act, 1912, or under any other law for the time being in force in any State for the registration ofco-operative societies. [Wealth-tax Act, 1957(27 of 1957), s. 2 (ha)]Means a society registered or deemed to be registered under any law relating to co-operative societies for the time being in force in any State. [Multi-State Co-operative Societies Act, 2002 (39 of 2002), s. 3 (h)]Means a society registered or deemed to be registered under the Co-operative Societies Act, 1912, or any other law for the time being in force in any State relating to co-operating societies. [Payment of Bonus Act, 1965 (21 of 1965), s. 2 (10)]The expression 'co-operative society' in cl. 2 of the scheme meant only a consumers co-operative society and no other, Sarkari Sasta Anaj Vikreta Sangh v. State of Madhya Pradesh, (1981) 4 SCC 471: AIR 1981 SC 2030 (2035). [Madhya Pradesh Foodstuffs Civil Supply Distribution Sche...
Communicate
Communicate, means that sufficient knowledge of the basic facts constituting the 'grounds' should be imparted effectively and fully to the detenu in writing in a language which he understands, Lallubhai Jogibhai Patel v. Union of India, (1981) 2 SCC 427 (733): AIR 1981 SC 728: (1981) 2 SCR 352. [Constitution of India, Art. 22(5)]It is a strong word. It requires that sufficient knowledge of the basic facts constituting the grounds should be imparted effectively and fully to the detenu in writing in a language which he understands, so as to enable him to make a purposeful and effective representation. Kubic Darusz v. Union of India, AIR 1990 SC 605 (609): (1990) 1 SCC 568: (1990) 1 SCR 98. [Constitution of India, Art. 22(5)]...
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