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(a), (b) and (c) are conclusive of the question before us; they, no doubt, apply to a running or continuing business only, but whether inserted by way of abundant caution or on account of excessive anxiety for clarity, they merely exclude certain categories of termination of service from the ambit of the definition. But if the opinion of the Income-tax Officer is the only opinion which determines the matter, the Income-tax Officer may adhere to his opinion. That will result in a deadlock.

They are to be raised only in the trial of offences under s. If it be held that the Appellate Assistant 704 Commissioner can only set aside the assessment in such circumstances, an impossible result may follow. They do not necessarily show what is to be included within the definition. Certificate of test of competence to drive The applicant has passed the test prescribed under rule 15 of the Central Motor Vehicles Rules, 1989. But on a closer scrutiny there is, we think, no conflict.

We do not, however, think that sub-cls. -The sole point in this appeal against the judgment and order of the Punjab High Court pronounced on December Advocates (click here now) 31, 1953, is the validity and effect of the sanction given under s. Commissioner has the power to correct the error in the way most suitable in the circumstances of the case, provided he acts within the ambit of his power under s. If the assessee files no appeal, the Appellate Assistant Commissioner does not come into the picture, because the Revenue has no right of' appeal from an assessment made by the Income-tax Officer.

The presumptions in s. In the course of adjudicating the claim for Advocates (click here now) compensation and to decide the availability of defence or defences to the insurer, the Tribunal has necessarily the power and jurisdiction to decide disputes inter se between the insurer and the insured. It has been submitted that voluntary retirement of the workmen cannot be termination of service by the employer. As per Rule 126 of the Rules, proto-type of every motor vehicle is subject to test by the Vehicle Research (1996) 5 SCC 21 examined the correctness of the aforesaid view in Skandias case (supra) and has laid down thus : (h) any other motor vehicle of a specified description.

Appeal from the judgment and order dated the 15th February, 1955, of the Calcutta High Court in Criminal Appeal No. The following judgment of the Court was delivered by 763 KAPUR J. 4(2) are not presumptions which are to be raised in the trial of all criminal cases, as are those enacted in the Evidence Act. So also, the provisions relating to search, seizure and arrest in sections 28 to 32 are only with reference to offences 411 committed or suspected to have been committed under the Act.

Section 31 (3) does not in terms say that the power to vary the assessment including the power to enhance it is subject to ally limitation. " In the said definition clause also, the word 'discharge' means discharge of a person in a running or continuing business-not discharge of all workmen when the industry itself ceases to exist on a bona fide closure of business. "Any firm constituted under an Instrument of Partnership specifying the individual shares of the partners may, under the provisions of section 26-A of the Indian Income-tax Act, 1922 register with the Income-tax Officer the particulars contained in the said Instrument on application made in this behalf.

The said power of the Tribunal is not restricted to decide the claims inter se between the claimant or claimants on one side and the insured, insurer and driver on the other. 6(1) of the Prevention of Corruption Act (Act 2 Advocates (content) of 1947), hereinafter termed the Act. (ix) The Claims Tribunal constituted under Section 165 read with Section 168 is empowered to adjudicate all claims in respect of the accidents involving death or of bodily injury or damage to property of third party Advocates, click here now, arising in use of motor vehicle.

Now, the Madras Prohibition Act is, as already stated, both in form and in substance, a law relating to intoxicating liquors. Whether in a particular case, a remand will be the proper order or whether the error can be corrected by the Appellate Assistant Commissioner himself will depend on the circumstances of each case. 40 of 1955 arising out of the 751 judgment and order dated the 22nd January, 1955, of the Additional Sessions Judge, 24 Parganas, Alipore, in Trial No.

At first sight, there may appear some conflict between the two. for the purposes of any proceeding under this Act in relation to an industrial dispute, (the definition) includes any person who has been dismissed, discharged or retrenched in connection with, or as a consequence of, that dispute, or whose dismissal, discharge or retrenchment has led to that dispute. They are therefore purely ancillary to the exercise of the legis- lative power in respect of Entry 31 in List 11.

13 does not impose any limitation on the power of the Appellate Assistant Commissioner, as we hold it does Advocates (click here now) not, then the Appellate Assistant. Rule 34 also makes a distinction between light motor vehicle, medium passenger motor vehicle, medium goods vehicle, heavy passenger motor vehicle and heavy goods vehicle. 1 of January Sessions for 1955. As we have said before, the language of the proviso means only this that, in the first instance, the Income-tax Officer must form his own opinion as to whether the income, profits and gains can be properly deduced from the method of accounting regularly employed, if any ; but if he fails to apply his mind to the proviso or comes to a wrong determination for or against the assessee in the computation of the income, the Appellate Assistant Commissioner can correct the error in computation, provided he has seizin of the assessment on an appeal filed by the assessee.

If the Appellate Assistant Commissioner holds that from the method of accounting the income, profits and gains cannot be properly deduced, let us assume that the only order he can pass is to set aside the assessment and direct the Income- tax Officer to make a fresh assessment. 150 the definition of 'workman' in cl. The decision rendered on the claims and disputes inter se between the insurer and insured in the course of adjudication of claim for compensation by the claimants and the award made thereon is enforceable and executable in the same manner as provided in Section 174 of the Act for enforcement and execution of the award in favour of the claimants.

It would be quite an erroneous approach to the question to view such a statute not as an organic whole, but as a mere collection of sections, then disintegrate it into parts, examine under what heads of legislation those parts would severally fall, and by that process determine what portions thereof are intra vires, and what are not. The test was conducted on (here enter the registration mark and description of the vehicle). 2 (oo) are not easily intelligible with reference to one of the essential requirements of the definition, namely, that the termination of service of the workman must be by the employer.