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Acquit Law India - An Unbiased View of Lawyer in Chandigarh NRI Legal Services Chandigarh

by Julianne Crawford (2018-10-24)


In its order passed on 14th June, 1991 the High Court held that the firm is dissolved with effect from 6th December, 1987 and directed the sale of its assets as a going concern to the highest bidder amongst the partners. The termination of the appellant's services under r. Minister of Town and Country Planning (1), perhaps, not referred to at the bar, seems to me to be instructive in so far as it has discussed this very question with reference to the provisions of s.

They laid down the following conditions: (a) the body of persons must have legal authority; (b) the authority should be given to determine questions affecting the rights of subjects and (c) they should have a duty to act judicially. By way of illustration, it was urged that under s. And this too, it must be remarked, is only a presumption of fact, the strength of which must depend on all the facts found.

(6) That the petitioner only put questions to one witness Shri P. In the face of the clear finding Lawyer in High Court in the present case Government Advocates Chandigarh that the forests with which the assessment years are concerned were of spontaneous growth, the observations quoted above can be of no assistance to the respondent. They only mean that if a considerable portion of the forests is found to have been planted, a substantial portion of the forest income may be taken to have been derived therefrom.

Rule 25(4) of these Rules permits the Director of Agricul- ture to terminate the services of a person on probation by giving him one months notice if that person has not made sufficient use of his opportunities or if he has otherwise failed to give satisfaction. 68-F of Chapter IV-A in the absence of any provision to the contrary in the Chapter. The appeal was allowed in part inasmuch as it was held that the Assessee was entitled to a deduction towards legal expenses. My learned brother Wanchoo, J.

It was then observed that " If the enquiry had been directed on proper lines, it would have been possible for the Income- tax authorities to ascertain how much of the income is attributable to forest of a spontaneous growth and how much to trees Planted by the proprietors ", but that, in view of the long lapse of time, it was not desirable to remand the case for enquiry into the matter. The argument is that a comparison and contrast of the two different procedures prescribed in respect of the two classes of cases, when examined Lawyers In Chandigarh India their details, show that the procedure in respect of a case instituted on a police report is less advantageous to the accused than the other procedure.

But I am of opinion that the Road Transport Corporation in this case being the successor of the State Transport Undertaking which got the Scheme prepared and approved is en-titled to enforce it under s. 207 A is prescribed, and (2) in respect of any other proceeding, the procedure laid down in other provisions of Chapter XV111 is prescribed. Byrne was examined in Court, and he repeated these allegations and added: " On this affidavit, Mr.

The relevant extract of the order passed by the High Court Lawyers Court reads as follows:- (i) The dissolved partnership firm - Mangalore Ganesh Beedi Works as a going concern shall be sold to such of its partner/s, who makes an offer of a highest price, the same not being less than the minimum (reserved) price of Rs. The arguments addressed to the High Court have been repeated in this Court and are to the effect that ss. 208(3), it is open to an accused person to apply to the magistrate to issue process to compel the attendance of any witness or the production of any document, but sub-s.

As already indicated, the question now under consideration, does not admit of a general answer. The answer must depend upon the relevant statutory provisions, and one case decided on its own basic statutory provisions, cannot be a controlling authority for another; but, by way of illustration, reported cases dealing with similar questions, have been referred to. 30 crores (Rupees Thirty Crores) within 11-7-1991 accepting further liability to pay interest at 15% per annum towards the amount of the price payable to partner/s from 6-12-1987 till the date of deposit.

Again, it is pointed out that sub-s. 25(4) does not amount to dismissal or removal from service within the meaning of Art. But another case, namely, Robinson v. It is scarcely necessary to add that the observations " If the enquiry bad been directed on proper lines, it would have been possible for the Income-tax authorities to ascertain how much of the income is attributable to forest of spontaneous growth and how much to trees planted by the proprietors " quoted above cannot be read, as was sought to be done for the respondent, as throwing on the Department the burden of showing that the income sought to be taxed was not agricultural income.

Thus, it is further argued, in the sections following s. However, the claim of the Assessee regarding deduction or depreciation on the Intellectual Property Rights was rejected by the Commissioner of Income-Tax (Appeals). Govindan Nair, and to others he did not. , has referred in detail to Franklin's case, hence, I need not add any observations with reference to that case. 207A in Chapter XVIII of the Code, the accused have been granted facilities which are not available to them in the procedure laid down in s.

207 and 207A, as they now stand, provide for two separate procedures in the committing court, namely, (1) in respect of a case instituted on a police report for which the procedure specified in s. 207A, makes reference only to the prosecution evidence, whereas the corresponding s. Feeling aggrieved, the Assessee preferred an appeal before the Commissioner of Income-Tax (Appeals) who passed an order on 15th October, 1998.

Then follow the observations on which the respondent relies, and when read in the light of the findings that the plantations made by the proprietors were not negligible, they mean nothing more than that out of the total income a substantial portion was likely to be agricultural income, and that it was therefore not a fit case for ordering fresh enquiry These observations do not lay down that if considerable amounts are expended in the maintenance of forests, then it must be held that the trees were planted by the proprietors.

1(1) of the Town and Country Planning Act, 1944, which is in these terms:- :- " Where the Minister of Town and Country Planning (in this Act referred to as 'the Minister') is satisfied that it is requisite, for the purpose of dealing satisfactorily with extensive war damage in the area of a local planning authority, that a part or parts of their (I) [1947] 1 All E. 207A, which corresponds to the provisions of s. 208(3), speaks only of the prosecution and not of the accused.

The Assessing Officer passed an order on 30th March, 1998 rejecting the claim of the Assessee under all the three Sections mentioned above.