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Before any property can be taken over under the Act it must be an '. They spoke in Punjabi which he does not under- stand, but on the second occasion he heard them mention the name of Ramesh. Our attention has not been drawn to any provision of the Act whereunder the Deputy Director of Income Tax has been designated to be an authority or forum before whom an appeal would lie from any order of any subordinate officer including the I.

Basava Prabhu Patil, learned senior counsel contends that from a reading of Section 2(b) of the Act, it becomes clear that appointed day means the day following immediately after the expiry of the period of thirty days from the day of acceptance or the day of deemed acceptance of any goods or any NRI legal services (company website) by a buyer from a supplier. 'estate" within the meaning of the above definition and so must belong to an " intermediary " as defined in clause (h).

41 Grey Street after making the due provision for the idol as they purported to do by the terms of settlement, dated the 24th November, 1910. This evidence can therefore be disregarded and consequently the confession cannot be used to prove previous association. It is submitted that a careful reading of Section 2(b) along with Sections 3, 4 and 5 of the Act would show that a statutory right is conferred upon the suppliers for payment of interest on the delayed payments.

Therefore, the provisions of the Act are retroactive in nature. The learned senior counsel further contends that the judgments of this Court sought to be relied upon by the learned senior counsel appearing on behalf of the Electricity Board have no application to the facts of the instant case, as in those cases two Judge Benches of this Court have not correctly examined the aforesaid statutory provisions of the Act while holding that the same is prospective in nature. 41-A Grey Street and that his possession of the said premises thereafter became adverse which adverse possession continued for upwards of 12 years extinguishing the right of the idol to the said premises.

Two of these meetings, namely the first and the third tally with two of the only three meetings de- scribed in the confession. It was further contended that Nagendra, by -virtue of the award dated the 12th October, 1920, claimed to be absolutely entitled to the premises No. It is proved that the witness did not disclose these facts to the police but despite that the Sessions Judge believed him because of the confession.

partial dedication, and that his sons Rajendra and jogendra and his widow Golap Sundari, who were 413 appointed sevayats of the idol were competent to deal with premises No. Howev- er, for what it is worth. are included in the classes of income tax authorities as per Section 116 of the Act and having regard to the hierarchy designed, they are subordinate in rank to the Deputy Director of Income Tax, Deputy Commissioner of Income Tax and the Deputy Commissioner of Income Tax (Appeals).

" The learned Judges of the High Court, though they re- pelled most of the criticisms levelled against the witness- es, ultimately came to the conclusion that "in all the circumstances (of the case) it would be proper not to rely upon the oral evidence implicating particular accused unless there is some circumstantial evidence to support it". The only evidence about this is P. These witnesses had wit- nessed the various recoveries in this case which were made at the instance of all the accused.

- Notwithstanding anything contained in any agreement between a supplier and a NRI legal services (go!!) buyer or in any NRI Legal Services law for the time being in force, the buyer shall be liable to pay compound interest (with monthly interest) at the rate mentioned in section 4 on the amount due to the supplier. Liability of buyer to pay compound interest. 8 Bahadur Singh and P. The High Court appear to have disbelieved him, for in paragraph 37 of the judgment the learned judges point out that he is contradicted by his own statement to the police.

It is admitted that the territories with which we are concerned are merged territories, so the portions of the definition that we have reproduced above are all we need consider. It was contended on behalf of the appellants that the, dedication of the premises NO. 41 Grey Street made by Dwarka Nath under the terms of his will was a. There his story was that the three brothers met and not Gurubachan and the appellant. he says he saw them talking (1) three weeks before the murder, (v) on the 24th and (3) on the 25th.

This fact is further proved from subsequent events as deposed by P. 23 Upasrao, a water carrier. The learned Sessions Judge, who heard the evidence, seems to have been impressed by the evidence of the eye- witnesses, and he has summed up his conclusion in these words :-- "This evidence was so consistent, so reliable, and of such nature that in my opinion it is definitely established that the five accused Lachhman Singh, Katha 844 Singh, Massa, Singh, Charan Singh and Swaran Singh are proved to have actually murdered both Darshan Singh and Achhar Singh.

He speaks of three meetings and is curiously definite about days of the week and times though he did not know on what day of the week diwali fell nor could he give the names of anybody else he met on those occasions.