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NRI legal services https://lexlords.com/wills-and-trusts/; The Privy Council held that there was nothing illegel or contrary to principle in the computation arrived by the Income-tax Officer. TIle offence of con- tempt is really a wrong done to the public by weakening the authority and influence of courts of law which exist for their good. Nor can it be said that in answering the question, the High Court acted illegally or contrary to principle. " "(3) It is extremely necessary to explain beforehand the transaction of give and take outstanding between both of us.

Singur, District Hooghly. nThe agreement came about in this fashion. The mortga- gee, Narayan Sathe, was appointed Receiver of two Cinemas in Poona. The liability of his sons to pay such debt does not rest on the principle indicated above, according to which the junior members of a family are made to pay the family debts. The Court appointing him required him to produce a surety in the sum of Rs. The portions of the document relevant for the present purpose are as follows.

(2) "attacks upon the judges excite in the minds of the people a general dissatisfaction with all judicial determi- nations. The Chief Justice and Judges of the High Court,(1) "although contempt may include defamation, yet an offence of contempt is something more than mere defamation and is of a different character. Act extracted supra clearly shows that the proposed lands in the notification are needed for the setting up of the Tata Small Car project in mouza Berabery, P.

We do not think that this contention can be accepted as sound. The defendant agreed to undertake NRI Legal Services this responsibility and as a consideration for that the mortgagee executed the agreement in question. Admittedly, the firm kept no separate books of accounts other than the (1) 60 I. Bash nor are they subject, directly or indirectly, to his will and ordering, and, therefore, he cannot, applying either of the tests mentioned above, be said to have a controlling interest.

The liability, therefore, has its basis entirely on the relationship between the father and the son. It is a special liability created on purely religious grounds and can be enforced only against the sons of the father and no other coparcener. and whenever man's allegiance to the laws is so fundamentally shaken it is the most fatal and dangerous obstruction of justice and in my opinion calls out for a more rapid and immediate redress than any other obstruction whatsoever; not for the sake of the judges as private indi- viduals but because they are the channels by which the King's justice is conveyed to the people" Such family debt, however, stands on quite a different footing from a personal debt contracted by the father which does not benefit the family.

" When the act of defaming a judge is calculated to obstruct or interfere with the due course of justice or proper administration of law, it would certainly amount to contempt. The shares in question which give the controlling interest are neither held by Mr. n433 It is next urged by Mr. As the Privy Council observed in Surendra Nath Banerjee v. There is no authority to show that it is in any way dependent upon the constitution of the family either at the time when the debt was contracted or when the obligation is NRI Legal Services sought to be enforced.

A libellous reflection upon the conduct of a judge in respect of his judicial duties may certainly come under section 499 of the Indian Penal NRI Legal Services Code and it may be open to the judge to take steps against the libeller in the ordinary way for vindication of his character and personal dignity as a judge; but such libel may or may not amount to contempt of court. As was said by Willmot, C. The mortgages are there described as the "transactions of give and take. As regards the silver bars the Tribunal found that the assessee had been making purchases and sales frequently and that the silver also was stock-in-trade and not a capital investment.

The High Court under section 66(1) had to decide the question of law raised by the first question and decided it against the assessee. On the other hand, the subject of debts has been dealt with by the author of Mitakshara quite separately and it has apparently no connection with the provisions made by the author relating to inheritance and constitution of the family. A perusal of the notification issued under Section 4(1) of the L.

It was not disputed before the Income-tax Appellate Tribunal that the shares transferred were the stock-in-trade of the business. There the Income-tax Officer had computed the profits of the business for a particular year by taking into account both actual receipts of interest in that year and sums treated by the assessee in that year as receipts of interest by their transference to the interest register from what might be regarded as a suspense account.

Sinha that even assuming that this view is correct, the language of section 499 of the Indian Penal Code is wide enough to cover a case of contempt of court. What is said is, that if a libel is published against a judge in respect of his judicial functions, that also is defamation within the meaning of section 499 of the Indian Penal Code and as such libel constitutes a contempt of court, it may be said with perfect propriety that libel on a judge is punishable as contempt under the Indian Penal Code.

Both the shares and the silver bars were thus part of the stock-in-trade of the business.