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Rule 343 was further amended by the Notification dated March 14, 1957, by adding the following proviso and explanations to that rule: 344 only lays down that no appeal shall lie against the orders of composition, thus, leaving all other kinds of orders open to appeal or revision. 16 that a prosecution launched without a valid sanction is a nullity. They, however, refused whereupon the respondent’s counsel who had accompanied the superintendent announced in loud tone that all the men in the plant were discharged for the seizure and detention of the buildings.

The next contention was that the failure to obtain a sanction at the most prevented the valid institution of a prosecution, but did not affect the competency of the Supreme Court of India to hear and determine a prosecution which in fact was brought before it. This being the position, it is clear that no service is rendered by a port or by any person authorized by such port and, therefore, the very first condition for levy of service tax is absent on the facts of the present case.

Their Lordships agree with the view expressed by the Federal Supreme Court of India in Agarwalla’s case A. Rule 343 provides that every memorandum of appeal shall be presented within one month from the date of the order appealed against, subject to the requisite time for obtaining a certified copy of the order being excluded. In the evening the superintendent accompanied by police officials went to each of the building and demanded that the men leave. On the merits of the case, the High Supreme Court of India held that the depositions of PWs 1 and 2, who were none other than the complainant and the shadow witness had sufficiently proved that the appellant had demanded bribe amount and received the same.

Time now to refer to certain other provisions of the Act. Upon such transfer the State Commission is competent to dispose of the matter as if complaint was initially filed before it. The High Court held that since the validity of the sanction order was not questioned at the appropriate stage, the appellant was not entitled to raise the same at the conclusion of the trial. , including tenancy rights between a housing society and its tenants or members; and (v) any dispute arising in connection with the election of any officer of the society or of composite society; (iv) a question regarding rights, etc.

This suggested distinction between the validity of the prosecution and the competence of the Court was pressed strenuously by Mr. In the afternoon of February 17 the union committee decided upon a sit-down strike by taking over and holding two of the respondent’s key buildings. A Court cannot be competent to hear and determine a prosecution the institution of which is prohibited by law and Section 14 prohibits the institution of a prosecution in the absence of a proper sanction.

The power of the State Commission, it is noteworthy, is confined to matters enumerated in List-II and List-III of the Constitution in terms of Section 21 sub-Section (5) extracted earlier. Further, under sub-Section (4) of Section 32, it is the private person who is then authorized to charge or recover any sum in respect of such service rendered. Page, but seems to rest on no foundation. The memorandum of appeal has to be stamped with a requisite Supreme Court of India-fee stamp.

To the extent that the impugned judgment is in conformity with our judgment, it is upheld. There is no doubt on a reading of the agreement that it is the Board itself that charges or recovers wharfage charges from the licensee – UCL and does not authorize UCL to recover such charges from other persons. But when we come to the rules relating to appeals and revisions, we find that the widest scope for going up in appeal or revision, has been given to persons interested, because r.

1260 of 2006 which, as noticed earlier, has been allowed by the High Court in terms of the judgment and order impugned in this appeal. Rule 344 requires the memorandum of appeal to be accompanied by a certified copy of the order appealed against. Aggrieved by the order of acquittal passed by the Trial Court, the State preferred Criminal Appeal No. The appeals of the revenue are, therefore, dismissed accordingly. The learned Magistrate was no doubt competent to decide whether he had jurisdiction to entertain the prosecution and for that purpose to determine whether a valid sanction had been given, but as soon as he decided that no valid sanction had been given the Court became incompetent to proceed with the matter.

(10) On receipt of the report, immediately the Inspector of Police Marine PS Tharuvaikulam registered a First Information Report (in short FIR) in Cr. The High Court held that the discrepancies in the evidence regarding the manner of giving the amount were inconsequential. This is conspicuously absent in the aforesaid agreement. In terms of Section 13(6) of the Act, the National Commission is empowered whenever considered necessary or expedient so to do, to transfer any complaint filed or pending before it to the State Commission of the State from which the complaint arises for disposal in accordance with the provisions of the Act, subject to the condition that the complaint is one respecting which the State Commission has jurisdiction to entertain the same.

18/2013 under Section 25 (1B) (a) and (f) of the Arms Act, 1959 read with Section 3(b) and Section 7 (1) (a) (ii) of the Essential Commodities Act, 1955 read with Section 2(m) (5) of Motor Spirit and High Speed Diesel (Regulation of Supply, Distribution and Prevention of Malpractices) Order 1990. These were then occupied by about 95 employees, as a result of which work in the plant stopped. This being so, it is unnecessary to go into any of the other contentions raised by both parties.

So far as the direct berthing facilities provided for captive cargo is concerned, the lease rent charged for use of the waterfront also does not include any service in relation to a vessel or goods and cannot be described as port service.

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In Internal Examination the Doctor has found that all bones of skull were broken in pieces. 3 conferred uncanalised and uncontrolled power on the executive and were ultra vires. Should we express an opinion on that point ? This contention of the Banks was upheld by the Sastry Tribunal which said: Exhibit X is a report in the Mail under date April 1, 1958, purporting to be a speech made by the Chief Minister in inaugurating the first phase of the extension of the nationalised road transport services to Guntur and Krishna Districts by the State Road Transport Corporation.

3 which empowered the Central Government to add to the diseases falling within the mischief Of s. I wants show that view is wrong. The respondents made a counter-claim against the Government for compensation for breach of the contract. ” The Andhra Pradesh Chief Minister Sanjeeva Reddy told pressmen here to-day that the State Government would go ahead with the implementation of its decision to extend nationalisation of bus transport to Krishna district from April I next.

3 as these words were severable. The words ” or any other disease or condition which may be specified in the rules made under this Act ” in cl. Objection was then taken to the procedural part in s. The legislature had established no criteria or standards and had not prescribed any principle on which a particular disease or condition was to be specified. Relevant extracts of the speech read thus: ” This also indicates the Chief Minister’s determination to implement the scheme of nationalisation of bus transport in Krishna District from a particular date.

-Are we called upon to decide that point in this case ? Even though it recognised that it was not improbable that when very large sums, say in excess of Rs. On the same day, the Government cancelled the contract dated September 15, 1944, hereinafter called the second contract, and made a claim on the respondents for the price of the raw-materials supplied to them. Apparently there is a revision petition pending in the High Supreme Court of India between the same parties in which that question awaits determination.

(d) or of the other clauses of S. While recognizing this probability of the appellant having been in possession of a fair proportion of its balances in the shape Supreme Court of India high denomination notes, the Tribunal unconsciously though it was, fell into an error when it held that the appellant might be expected to have possessed at least Rs. The exemption notification bearing No. This was the background against which the Tribunal came to its own conclusion.

Under that contract there were mutual. ” The proper distinction there pointed out was this: ” To assert that a law is less than a law because it is made to depend upon a future event or act is to rob the legislature of the power to act wisely for the public welfare whenever a law is passed relating to a state of affairs not yet developed, or to things future and impossible to fully know. ] The Solicitor-General has adopted it as apart of his reasoning He has said that if the insurer can take all the defences in the name of the insured, that is an additional reason why sub-s.

The Government 496 also demanded certain sums towards the price of the ;materials supplied by them to the respondents. Air pipe of nostril Tricia Kleenex and brachia were broken. In another part of the judgment we shall deal with this question and it is not necessary to do so here. 206 any of the Banks for any particular year, but the item merely referred to the question of bonus in general with special reference to qualifications for eligibility and method of payment.

10,000 at a time were received, a fairly good portion thereof consisted of high denomination notes and as high denomination notes were valid tender and nobody could have foreseen that they would be demonetised suddenly in January 1946, there was nothing out of the way in persons dealing with tens of thousands of rupees and whose balances ran to lakhs, being in possession of a fair proportion of their balances in the shape of high denomination notes.

Membranes and brain were busted. But the striking down of the impugned words did not affect the validity of the rest of cl. 1983, as it has been noticed, specifically grants exemption in respect of surtax in favour of foreign companies with whom the Central Government has entered into agreements for association or participation of that Government or any authorized person in the business of prospecting or extraction or production of mineral oils.

(The Supreme Court of India disallowed this branch of the argument). (2) should not be interpreted as to limit the defences available to the insurer. On March 9, 1946, the Government cancelled the contract dated September 22, 1944, hereinafter called the third contract. All bones of left chest were broken. As a consequence the Schedule to the rules also become ultra vires. 8 and it was submitted that the power seizure and detention was unfettered and and there is no proper procedure laid down Criminal Procedure Code or the Drugs Act are no rules and safeguards in regard warrants or entry into premises as there Code of Criminal Procedure or the Drugs Act.

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3 of the Act and so he was deprived of his right to make an effective representation. The letter was received in the office of Dr. The photograph of the dead body of Laxmibai also helped to prove her identity. The High Supreme Court of India, on an application under ss. The source of income of a particular individual will depend upon his position in life with particular reference to his occupation or avocation in life. I have earlier stated that the case paper had not initially given the final diagnosis as to the 530 cause of Laxmibai’s death but bore the endorsement “Asked for postmortem “.

By this time the alteration in the case paper had clearly been made, crossing out the direction as to postmortem examination and stating therein diabetic coma as the cause of death. In the case of a, Government servant, the prosecution would, naturally, infer that his known source of income would be the salary earned by -him during his active service. We are not suggesting that this is what has happened in this case; but when we have to deal with a case of crime versus natural death, we cannot overlook the possibility of some ingenious artifice having been used to screen the action.

After certain further enquiries, the police sent up the 68 534 appellant for trial on a charge of murder of Laxmibai with the result I have earlier mentioned. On the same day, that is, November 15, the police wrote a letter to Dr. It was contended, inter alia, on appeal that paragraph 4 was extremely vague and devoid of particulars, and that the allegations made had no rational connection with the objects mentioned in s. (b) declaration that there was in fact and in law no contract between the parties on account of mutual mistake of the parties; and (c) that the Supreme Court of India might be pleased to adjudicate on the existence and/or validity of the alleged arbitration agreement and the effect of the same.

Shri Govind Vaman Deshpande will take the body and do the necessary funeral function according to Hindu rites. His pension or his provident fund would come into calculation only after his retirement, unless he had a justification for borrowing from his provident fund. The statements in the letter were all false. A poison of which one of the symptoms would be the contracting of the pupils of the eyes may be side-tracked by putting into the eyes of the victim a drug like atropine, which by its local 516 action dilates the pupils.

Hospital stating therein diabetic coma as the cause of her death. on Tuesday 13th November, 1956, and expired the same day at about 11 a. ” I have already telegraphed to the brother of Shrimati Indumati Panshe at Calcutta, earliest he will reach Bombay on the 15th November, 1956, Thursday. 491 and 561A of the Code of Criminal Procedure for the issue of a writ of habeas corpus, while upholding the order of detention, held that the said paragraphs were really not the grounds of detention but merely pieces of evidence on which the only ground of detention, namely, acting in a manner prejudicial to the maintenance of public order, was based, that paragraph 4 was merely an inference of fact having a bearing on the ground of detention.

Mouskar in the afternoon of November 15. At some stage, as to which the evidence is conflicting and which I will have to discuss later, the endorsement ” Asked for postmortem ” was crossed out and the words “diabetic coma ” were written on the case paper as the caus Supreme Court of India the death of the patient. I have seen the name of the patient entered in the Ward Book as Indumati Pannshe as ‘n’ extra. ” Laxmibai had in fact no brother of the name of Govind Vaman Deshpande and in fact the appellant 528 had sent no telegram as he stated in the letter.

That could not possibly be alleged 470 to be a very substantial source of income. I am writing all these things in connection of a case woman aged 30-35 years admitted in G. ” To say that the income of Burn paragraph 2 stated that he called upon the members of his party to build up a strong movement against the implementation of the pact and tried to rouse passion by alleging the Prime Minister had no sympathy for West Bengal; paragraph 3 stated that at another meeting he denounced the pact and stressed the need of forming a militia with the youths of the country for the safety of the people living in border areas and paragraph 4, that he intended -to proceed to Delhi on the date mentioned, and was likely to instigate plans endangering the personal safety of the Prime Minister.

The prosecution would not be justified in concluding that travelling allowance was also a source of income when such allowance is ordinarily meant to compensate an officer concerned for his out-of-pocket expenses incidental to journeys performed by him for his official tours. His name is Govind Vaman Deshpande; he will enquire as Indumati Panshe. We give this example, because most of us know the action of atropine on the eyes, and because the example also shows how easily a person with knowledge may confuse the symptoms by a simple trick.

Both of these alterations had been made by Dr. Anija who put her signature under the crossed out entry. Mouskar on November 15, sent to the Coroner a certificate of the death of the patient Indumati in the G.

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In allowing the acquisition of land that the Government finds necessary to be set aside, we would not necessarily be holding that the land revert to the Appellants, as the alternative of permitting the Government to keep possession provided it re-acquires the land with a new Section 4 notification exists. That apart, this Circular would apply only to a foreign ship visiting Indian port. Act and the judgments discussed above do not allow for the latter, we are of the considered opinion that this does not necessarily imply that the former is also not an option.

Setting aside of the acquisition in those cases was tantamount to reverting the possession to the original owners. In this scenario, however, the two do not have to go hand in hand. Learned counsel for the revenue has even suggested that if it is held that the High Court ought to have examined each agreement or contract to find out its real purpose and intent the revenue would have no objection if the matters are remanded for a complete exercise to be made on the above basis.

62 of 1957 before we conclude. Both the abovementioned cases dealt with a factual situation in which the Government was attempting to set the acquisition of the land at naught so that they would not have to pay compensation to acquire it. Even equity demands that the party bearing the consequence of the delay in the Award ought not to be the innocent landowner, but the errant State. This option, particularly in the present factual matrix, does the least violence to the intent and content of the L.

These arms and ammunition were accordingly seized after doing physical verification on 18. — (1) No suit– (a) for the infringement of a registered trade mark; or (b) relating to any right in a registered trade mark; or (c) for passing off arising out of the use by the defendant of any trade mark which is identical with or deceptively similar to the plaintiff’s trade mark, whether registered or unregistered, shall be instituted in any Supreme Court of India inferior to a District Supreme Court of India having jurisdiction to try the suit.

, should be restricted to workmen of three categories only. The attached annexure explains some authoritative resources and guidelines published in national and international literature especially over the last decade. which may have a somewhat remote connection with the business of prospecting, exploration or production of mineral oils. The investigating team also intimated to the Supreme Court of India of Judicial Magistrate-II, Thoothukudi about the factum of seizure of arms/ammunition made by them.

There is a general agreement on these above guidelines on a national and international level. In this case, I have given a finding that the said Ship was drifting and out of necessity it had come into the Indian waters and had anchored at the Outer Port Limits (OPL) of Tuticorin Port. In my opinion it cannot be. Though such services may have some connection with the prospecting, extraction or production of mineral oil, the primary service rendered by the non-resident companies on the basis of the agreements is not for prospecting, extraction or production of mineral oil but various ancillary services like training of personnel etc.

During this visit, it was found that 35 firearms, 5682 ammunition and 102 magazines were kept in the vessel without any documents and authorization certificates. Any other interpretation of the law would serve to protect only those landowners who had approached the Supreme Court of India to stop the Government from undoing an emergency acquisition, while leaving in the cold equally aggrieved landowners seeking to enforce their right to fair compensation for their land. A few words regarding Civil Appeal No.

(77) After recording the aforesaid finding, the learned judge held that the ship did not violate the requirements adumbrated in the said circular which reads as under:- Hence, I am of the opinion that the Ship has not violated the requirements adumbrated in the said Circular issued by the Director General of Shipping. This Ship never had the intention of visiting the Indian Ports, because the Captain was waiting for further instructions from its owners as to what the next move should be for getting provisions and fuel.

Act, in that it upholds Section 11A even in cases of acquisition under Section 17 while preserving the requirement of Section 17 that the unencumbered possession of the land remain vested in the Government. 2013, the investigation team again visited the vessel to collect more information. (78) The Single Judge then in Para 32 framed a question viz. (74) This issue was considered in Paras 23 to 29 after taking into account the entries in logbook, GPS register, contents of final report, and applying Section 4(1) of Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zone Act 1976, and Articles 18 (2) and 19 of UNCLOS.

Seaman Guard Ohio cannot be prosecuted for the offence under the Arms Act for possession simpliciter of prohibited arms on board their vessel. (73) Then in Para 23, the learned Judge observed that the aforesaid issue could be examined from yet another angle, namely, as to whether the vessel in question was in distress and secondly, whether it was sailing in the innocent passage in the sea waters? Therefore, I hold that the crew and the guards of M.

Can it be said as it could be said in Shewpujanrai’s case (1) that the order is enforceable without the period and without making a substituted order in place of the order made by the -Regional Transport Authority. Besides the question of bonus two other questions were raised in this appeal: (1) whether the Labour Appellate Tribunal had jurisdiction to order cancellation and refund of cash deposits and (2) whether the Tribunals below were wrong in holding that the taking of cash deposits etc.

It also protects the rights of the landowners, thus fulfilling the intent of Section 11A, while allowing the Government to acquire land in cases of emergencies without its title being challenged, which is the avowed intention of Section 17.

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2006 corresponding to the pre-revised scale of the post. And why was it required to be liberalised? 2007 passed by National Consumer Disputes Redressal Commission, New Delhi (for short the Commission) in First Appeal No. At the risk of repetition we wish to make it very clear that whatever factual matters we have noted, as well as those allegations levelled against the respondents by SEBI we have not expressed any opinion as to the correctness or otherwise of those factors or allegations.

The question which requires examination is – what are the obligations of the LICENSOR on receipt of such an application? The present appeal, by special leave, assails the judgment and order dated 20. Paragraph 5 requires to be scrutinised and on such a scrutiny it becomes graphically clear that pension of a pre-1. 2013 of SEBI in having debarred the respondents for a period of ten years came to be set aside on the sole ground that SEBI lacked jurisdiction.

In order to prevent such a situation, the Legislature enacted the proviso (b) to s. In fact, by the majority view of the impugned order, the order dated 20. 189 of 2007 whereby NRI Legal Services it has affirmed the Judgment NRI Legal Services and Order dated 15. 24(2) but as such losses can be carried forward only for limited number of years, the assessee would in certain circumstances have in his books losses which he might not be able to set off even within the time-limit during which the set off is permitted.

Those factors and allegations have been taken note of only for the purpose of deciding the question as to the jurisdiction claimed by SEBI for proceeding against the respondents. The benefit is conferred upon an employee for his unblemished career. 7266 of 2009 and after coming into force of the Armed Forces Tribunal Act, 2007 (for short ˜the 2007 Act) and the constitution of the tribunal the matter was transferred to the tribunal wherein it was treated as an appeal under Section 15 of the said enactment.

The approach of the respondents raises a vital and none too easy of answer, question as to why pension is paid. 24(2) not been enacted by the Legislature, the result would have been that the aggregate depreciation would have been deducted first out of the profits and gains in preference to unabsorbed business losses which might have been carried forward under s. When we consider the above respective submissions, we are convinced that the stand of the appellant that having regard NRI Legal Services to the statutory prescription under the SEBI Act, 1992, SCR Act, 1956, 2000 Regulations, 1993 Scheme as well as 2003 Regulations is well justified.

Nasiban had joined the NRI Legal Services of the colliery before the rules of superannuation were introduced; and when she was sought to be retired on the strength of the said rules the action of the employer was challenged (1) [19571 S. Be it stated, the initial order was challenged before the High Court of Delhi in W. Is there any obligation on the employer to provide for the erstwhile employee even after the contract of employment has come to an end and the employee has ceased to render service?

speaking for the Bench opined that:- 18. Raghuram has been purportedly used by the appellant portraying as if he is his natural father. There is no scintilla of doubt that all the respondents meet that criteria. 331 Secretary of State in Council and he received his salary for rendering his personal service. That apart, those decisions do not clearly govern the case now before us. The Tribunal has not gone into the merits of the allegations levelled against the respondents Having regard to the nature of the allegations against the respondents, it possess every jurisdiction to proceed against the respondents.

The respondent alleged in the complaint that his fathers name i. The only qualifier is three years service in that scale. 2006 pensioner shall not be lower than 50% of sum of the minimum of post in the running pay band plus grade pay introduced w. But all that was made possible by the use of the joint family funds which enabled to him to acquire the necessary qualification and that fact made his earnings part of the joint family properties. It is a well known principle that pension is not a bounty.

The obligations of the LICENSOR flow from two sources, (i) From the contract, (ii) from the Constitution of India and the relevant provisions of the statute (Indian Telegraph Act, 1885). 2007 passed by the State Consumer Disputes Redressal Commission, Union Territory of Chandigarh (for short, the State Commission) in complaint case No. If the pay scale is taken into consideration, the corresponding pay revision would be Rs. Is the employer, which expression will include even the State, bound to pay pension?

In the event of any conflict between the said two sets of obligations, the further question would be which one of the conflicting obligations prevail? Respondent alleged that the act of the appellant using name of respondents father as his own father often created doubts among the near and dear ones about the legitimacy of the respondent- complainant and integrity and character of his father which had affected the respondents reputation. nOn the other hand according to the respondents, since cradle to grave GDRs are dealt with outside the country in the global market, SEBI lacks jurisdiction in proceeding against the respondents.

Advocate Simranjeet Singh Sidhu 815, Sec 16D, Chandigarh – Chandigarh Lawyer No Further a Mystery

What is the object of the legislature ? 66(1) of the said Act, the Tribunal drew up a statement of case and referred two questions of law arising out of its order to the High Court for its opinion. The High Court, however, gave the appellants a certificate of fitness for appeal to this Court and the present appeal has been filed on the strength of such certificate. The object is to provide for the export of sugar in the interest of public and that object is sought to be achieved by fixing the quota of sugar for export and distributing the same among the owners of factories, subject to the condition that in no case it should exceed twenty per cent.

The quota delivered, or in case the owner is allowed to sell the sugar himself, the sugar purchased from the sale-proceeds, is exported, and the nett sale-proceeds are distributed among the owners in proportion to the quantity of sugar delivered by them. This question was thus dealt with by Viscount Haldane in John Smith Coulthwaite (1) in which Chitty, J. It cannot be, and indeed it is not, denied that at the time the Act was passed there was a sincere and serious national effort to industrialize our country with the avowed object of raising the economic standards of our people.

One of the relevant considerations in the matter of such determination has been whether the asset was in the nature of fixed capital or constituted the circulating capital or stock-in-trade of the assessee’s business. Before closing this branch of the discussion, it may be convenient to consider a subsidiary point raised by the learned Counsel for the appellant that though a contract of partnership was not illegal, in the matter of accounting, the loss paid by one of the partners on wagering transactions, could not be taken into consideration.

In the said appeal, the following order came to be passed: The said appeal was numbered as Appeal No. 7(1): Where sugar delivered by any owner falls short of the export quota fixed for it by any quantity (hereinafter referred to as the said quantity), there shall be levied and collected on so much of the sugar despatched from the factory for consumption in India as is equal to the said quantity, a duty of excise at the rate of seventeen rupees per maund.

The restrictions must have a reasonable relation to the object which the legislature seeks to achieve and must not go in excess of that object. Under the scheme embodied in the Act, three restrictions are imposed on the owners of factories: But for the Act, the petitioners could have sold their sugar in the open market without exceeding the rates fixed under the Essential Commodities Act, 1955. At this juncture, we are impelled to look at the past again. One of the necessary conditions for industrializing our country is to start heavy industries, and that cannot be done Advocate Simranjeet Singh Sidhu unless the country earns foreign exchange to enable it to import plants for Advocate Simranjeet Singh Sidhu starting the same.

The apportionment of the quota Advocate Simranjeet Singh Sidhu among the various factories is objectively and impartially made. It is also self-evident that it would be in the interests of sugar industry to build up a foreign market for that commodity. On application being made by the appellants, under s. The object of the legislature is to provide for the export of sugar in public interest. The short question is whether the said restrictions on the freedom of the petitioners to acquire, hold and dispose of property, and carry on trade or business, are reasonable within the meaning of clauses (5) and (6) of Art.

, held that such an action would lie for an account of the profits of the partnership, Sargant, J. , pointed out that in that case the Gaming Act, 1892, was not referred to. If so, the only objection to the restrictions imposed can be on the basis that the freedom was abridged or curtailed unduly or arbitrarily. The Act enables the Government to make payments on account. The reason for this apparent conflict between the two parts of the decision is found in the express terms of the provisions of the Gaming Act of 1892.

” Therefore the transferor, until the delivery of the deed of transfer to the secretary, is subject to all the liabilities and entitled to all the rights which belong to a shareholder or stockholder, and, in my opinion until the requisite formalities are complied with, he continues the legal -proprietor of the stock or shares subject to that proprietorship being divested, which it may be at any moment, by a compliance with the requisite formalities. of the quantity of sugar produced in India in a particular season.

The correspondence filed in the ease, marked as annexures A, B and C, clearly demonstrates that both the industry as well as the State were equally interested to stimulate foreign trade and build up a foreign market. The Government also retains an over-all 90 control presumably to see that no injustice is done to the parties concerned. The question that arises is, what is the nature of this right? The quantity is also fixed without detriment to the requirements for internal consumption.

At page 101, the learned Judge says: Commenting upon Thwaites v. In English law, distinction was made between easements and profit a prendre and a right to take the produce of the soil was regarded as a profit a prendre. 19 of the Constitution. The said reference came up for hearing before the said High Court and both the referred questions were answered in the negative. We have therefore got to determine whether the agency in question before us was a capital asset of the assessee’s business.

” Sub-s 2,3 and 4 provide for a machinery for imposing the penal duty and collecting the same from the defaulting owners of sugar. But the Court gave liberty to the defendant to object to repaying anything which represented profits in such business. The said questions are as follows :- (1) Whether the Trust property is held wholly for religious or charitable purposes within the meaning of section 4(3)(i) of the Indian Income-tax Act ? The object of the Act was, therefore, demonstrably to serve the national interest and the scheme evolved certainly had relation to the object sought to be achieved, for all the provisions of the Act were conceived in a genuine attempt to induce foreign export in sugar by co-operative effort.

The respondent had preferred, as has been stated before, an appeal before the DRAT. The scheme of the Act, therefore, is a self-contained one. Price (3) where an action by one of the partners in a bookmakers and betting business against the other for an account of the partnership dealings was entertained. (2) If the answer to question (1) is in the negative, whether the trust property is held in part only for religious or charitable purposes ?

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15, (b) any person remaining, after the determination of the lease, in possession, with or without the assent of the landlord, of the premises leased to such person or his predecessor who has derived title before the coming into operation of this Act, (c) any member of the tenant’s family residing with him at the time of his death as may be decided in default of agreement by the Court. As the factual matrix would unveil as the appellant instituted many a NRI Legal Services proceeding against the respondents, they issued a notice on 12.

Section 383 of the IPC defines ˜extortion, while Section 384 of the IPC makes the same punishable with imprisonment that may extend to three years, or with fine, or with both. The entire provisions of the Act read as a whole show that the Act was passed to achieve that purpose. It was contended that once a person is kidnapped and put in fear of death or injury to coerce the person so kidnapped or any other person to deliver any property or valuable security or anything signed which may be converted into a valuable security can be punished suitably under the provisions mentioned above.

” Section 12 gives protection to a tenant from eviction if he pays or is ready and willing to pay standard rent and permitted increases. Sodhi, is that Section 364A was added only to deal with terrorist related ransom situations and not ordinary crimes, like the one in the case at hand. 2007 asking him to refund the consideration amount of Rs. The preamble of the Act states that it was expedient 47 370 to amend and consolidate the law relating to the control of rents and repairs of certain premises, of rates of hotels and lodging houses and of evictions.

These are chapter notes 2 and 5 and we reproduce the same as under: In this behalf, the submission was that the customs duty, otherwise leviable on the inputs going into the manufacture of polyester staple fiber, is exempted by the statutory notification issued by the Central Government, being Notification No. Against various orders, the appellant preferred three special leave petitions, i. Sodhi implies that the existing provisions in the IPC were sufficient to deal with ordinary situations involving kidnapping for ransom, thereby, making it unnecessary for the Parliament to introduce Section 364A of the IPC to cover an ordinary crime situation.

At the same time, medicaments are specifically excluded therefrom. 26A and directed the Income-tax Officer to make fresh assessments against the respondent as an unregistered firm for all the three years. It is true that the growers may be under some difficulties in this regard, but that is counter-balanced by the marketing facilities provided for them under the Act. We would also like to point out here certain chapter notes of Chapter 30 which are pressed into service by the Revenue in order to claim that VHG is nothing but preparation for the care of the skin.

(5) For the removal of doubts, it is hereby declared that any notification issued under clause (f) of the first proviso to sub-section (2), including any such notification approved or modified under sub-section (4), may be rescinded by the Central Government at any time by notification in the Official Gazette. 31/1997-CUS, and it is because of the benefit availed by the assessee under this Notification that it is able to effect supply of polyester staple fiber on discounted price to an ultimate exporter holding advance licence.

As a result of this revisional order passed by the Commissioner of Income-tax, the Income- tax Officer passed fresh orders. This, according to Mr. manicure or pedicure preparations If a particular product is to be covered under the aforesaid Entry, the basic trait of the said product is that it is beauty or make-up preparations and preparations for the care of the skin. Similarly, Sections 386, 387, 388, 389 of the IPC deal with aggravated forms of extortion and are made suitably punishable.

The Act defines ” landlord ” to mean ” any person who is for the time being, receiving, or entitled to receive, rent in respect of any premises whether on his own account or on account, or on behalf, or for the benefit of any other person or as a trustee, guardian, or receiver for any other person or who would so receive the rent or be entitled to receive the rent if the premises were let to a tenant ; and includes any person not being a tenant who from time to time derives title under a landlord; and further includes in respect of his subtenant a tenant who has sublet any premises ” and ” tenant ” to mean ” any person by whom or on whose account rent is payable for any premises and includes -(a) such subtenants and other persons as have derived title under a tenant NRI Legal Services before NRI Legal Services the coming into operation of this Act, (a) any person to whom interest in premises NRI Legal Services has been transferred under the proviso to s.

After the market is established, it is contended, a grower will be obliged to carry the goods to a centralised place if he is to dispose of the goods, which can hardly be described as increasing the facilities for marketing the goods. Some products like sunscreen and suntan preparations; manicure or pedicure preparations NRI Legal Services are specifically included, meaning thereby they are to be treated as beauty or make-up preparations or preparations for care of the skin.

Therefore, the additional discount offered to a customer, who is NRI Legal Services the exporter, is never an additional consideration. The corollary, according to Mr.