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May make such enquiry and pass such order thereon

May make such enquiry and pass such order thereon, The expression 'may make such enquiry and pass such order thereon' does not confer any absolute discretion on the Commissioner. In exercise of the power the Commissioner must bring to bear an unbiased mind, consider impartially the objections raised by the aggrieved party, and decide the dispute according to procedure consistent with the principles of natural justice: he cannot permit his judgment to be influenced by matters not disclosed to the assessee, nor by dictation of another authority, Sirpur Paper Mills Ltd. v. Commissioner of Wealth Tax, AIR 1970 SC 1520: (1970) 1 SCC 795: (1971) 1 SCR 304...


Such court

Such court, 'Such Court' means in the context of that rule the Court in which the suit is pending. In other words, the suit must be one not only pending in that Court but also one against the holder of a decree of that Court, Shaukat Hussai alias Ali Akram v. Bhuneshwari Devi, AIR 1973 SC 528 (532): (1972) 2 SCC 731: (1973) 1 SCR 1022. (C.P.C., 1908, O. 21 R. 29)(ii) The words 'such Court' used in s. 195(1)(c) mean the very Court before which a party to a proceeding in that Court has produced or tendered in evidence a document in respect of which the offence is alleged to have been committed. Clause (c), means that it is that Court before which there is a proceeding and a party to such a proceeding is said to have committed an offence in respect of a document produced or tendered in evidence by him, on whose complaint the offence can be taken cognizance of, Nirmaljit Singh Hoon v. State of West Bengal, AIR 1972 SC 2639 (2651): (1973) 3 SCC 753: (1973) 2 SCR 66. [Criminal PC, (5 of 1898...


Such detention

Such detention, refers to preventive detention and not to any period for which such detention is to continue because the decision about the period of detention can only be taken by the detaining authority, State of West Bengal v. Ashok Dey, (1972) 1 SCC 199; Pooran Lal v. Union of India, 1958 SCR 460. [See Constitution of India, Art. 22(a)(4)]The expression 'such detention' in Article 22(4)(a) of the Constitution refers to preventive detention and not to an period for which such detention should continue and s. 11(1) of the Preventive Detention Act does not contravene the provision of Article 22(4) (a) of the Constitution, Puranlal Lakhanpal v. Union of India, AIR 1958 SC 163: (1958) SCR 460. See also State of West Bengal v. Ashok Dey, AIR 1972 SC 1660....


Such income by way of dividends

Such income by way of dividends, the words 'such income by way of dividends' in s. 80M of Income Tax Act, is referable not only to the category of income included in the gross total income but also to the quantum of the income so included. On a plain grammatical construction, it is obvious that the words 'such income by way of dividends' must have reference to the income by way of dividends mentioned earlier and that would be income by way of dividends from a domestic company which is included in the gross total income, Disributors (Baroda) Pvt. Ltd. v. Union of India, AIR 1985 SC 1585: (1986) 1 SCC 43: (1985) Supp 1 SCR 778....


Workmen concerned in such dispute

Workmen concerned in such dispute, the expression 'workmen' concerned in such dispute in s. 33(1)(a) of the Industrial Disputes Act, 1947 is not limited to the workmen directly or actually concerned in such dispute, but induces all workmen on whose behalf the dispute has been raised as well as those who would be bound by the award which may be made in the said dispute', New India Motors (P) Ltd. v. K.T. Morris, AIR 1960 SC 875: (1960) 3 SCR 350. [Industrial Disputes Act, 1947, s. 33(1) (a), 33A, 32(12) & 18]...


For such State or any part thereof

For such State or any part thereof, The expression 'for such State or any part thereof' occurring in article 246(3) of the Constitution of India cannot be taken to import into entry 54 of II List the restriction that the sale or purchase referred to must take place within the territory of that State. All that it means is that the laws which a State is empowered to make must be for the purposes of that State, State of Bombay v. United Motors (India) Ltd., AIR 1953 SC 252: (1953) SCR 1069.For the most part, means more than half, Reg. v. H.M. Treasury, Ex parte Cambridge University (ECJ), (2001) 1 WLR 2514.For the purpose of business, amount spent on third persons who have no connection with petitioner's business. Such expenditure cannot said to be for the purpose of rationalisation of administration or modernization of machinery or for preservation of business or for protecting its assets and property, C.I.T. v. Malayalam Plantation Ltd., AIR 1964 SC 1722 [Income Tax Act, 1961]Occurring ...


Such tax

Such tax, the expression 'such tax' in the proviso to s. 172 relates to any tax under s. 172 and saves all species or classes of taxes and does not merely preserve the quantum or rate of such tax, Mahapalika of the City of Agra v. Agra Brick Kiln Owners, Asscn., AIR 1976 SC 1160: (1976) 3 SCC 42: (1976) 3 SCR 827....


Within such period

Within such period, means within the period which ends with the last day of limitation prescribed. In other wards, in all cases falling under s. 5 what the party has to show is why he did not file an appeal on the last day of limitation prescribed. That may inevitably mean that the party will have to show sufficient cause not only for not filing the appeal on the last day but to explain the delay made thereafter day by day. In other words, in showing sufficient cause for condoning the delay the party may be called upon to explain for the whole of the delay covered by the period between the last day prescribed for filing the appeal and the day on which the appeal is filed. To hold that the expression 'within such period' means during such period would, be repugnant in the context, Ram Lal v. Rewa Coalifieds Ltd., AIR 1962 SC 361 (364): (1962) 2 SCR 762. (Limitation Act, 1963, s. 5)...


Such as

Such as, the expression 'such as' which follows the expression 'public grounds' clearly shows that the two categories of public ground are illustrative and not exhaustive, State of Maharashtra v. V.S. Naik, AIR 1980 SC 1095: (1980) Supp SCC 229.The words 'such as' indicate that what are mentioned thereafter are only illustrative and not exhaustive, Royal Hatcheries v. State of Andhra Pradesh, AIR 1994 SC 666 (668): 1994 Supp (1) SCC 429....


Such

Such, generally refers to its last antecedent, Ex parte Barnes, 1896 AC 150.Means 'of the same kind', that is to say, 'of the kind mentioned before', Nemi Chand Sen v. Kumud Behari, 1951 ILR 1 Cal 404; CIT Punjab, Himachal Pradesh v. Jagannath, AIR 1957 Punj 226: (1957) 32 ITR 418.Means a gift of 'such parts' of testator's property as the legatee may desire, enables the legatee to take the whole; and if the gift embraces only a class of testator's property, then the whole of such class may be appropriated by the legatee, Arthur v. Mackinnon, 48 LJ Ch 534....


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