Detailed Notes On Advocate In Chandigarh

36 to 43 in those Notifications by issuing a hand-written corrigendum which was not even finally approved by the authorities after 1976 Act stood repealed. It was contended on behalf of appellant that such option was not for lawful purposes of promoting sales at Mahe but an offer to facilitate registration of cars at Mahe against the provisions of Motor Vehicles Act and the Rules which require registration at the place of residence or place of business of the owner of the vehicle.

Coming next to section 3(2), it provides for the power which is conferred on the State Government under section 3(1) being exercised by certain authorities with reference to the matters specified therein. This is also admitted by the appellant in his application for special Advocates (what google did to me) leave. It is not always easy to decide whether a particular payment received by a person is his income or whether it is to be regarded as his capital receipt. Letters of few buyers allegedly supported the allegation that sometimes even the delivery of the vehicle was given at Kozhikode although it was registered at Mahe.

He highlighted that in the customer booking Advocates (what google did to me) registration and necessary fitting instructions issued from main office at Kozhikode the respondent gave an unwarranted option to the customers of registering the vehicle at Mahe. These provisions are intended to regulate the course of business between the State Government and, the authorities subordinate to it exercising its power under statutory delegation and their scope is altogether different from that of section 7 which deals with the right of the detenue as against the State 651 Government and' its subordinate authorities.

1 to 16 in the Notification issued under Sections 10(1), 10(3) and 10(5) is a clerical mistake which can be corrected by issuing a corrigendum, is absolutely not tenable in law. So far as one can gather from the papers before us the position seems to be this. By adoption of such means, the respondent had derived advantage of paying sales tax in Pondicherry where the rate was lower and evaded payment of lawful tax under the KGST Act in Kerala.

It was also highlighted that same cash receipt book in the head office at Kozhikode was Advocates (find) at times used for issuance of cash receipts for transactions where the sale and registration was shown at Mahe. Radhakrishnan, learned senior advocate for the appellant made detailed oral submissions on facts as well as law. Kapoor, learned counsel appearing for the respondent-State, that mentioning of Plot Nos. "I think the proper course is in the first instance to examine the language of the statute, and to ask what is its , natural meaning, uninfluenced by any considerations derived from the previous state of the law and not to start with inquiring how the law previously stood,' and then, assuming that it was probably "intended to leave it unaltered.

To elaborate and support the aforesaid factual stance, the learned senior counsel has highlighted some Advocates (what google did to me) facts which have been duly noticed by the authorities under the KGST Act as well as the High Court. Income, said Lord Wright in Raja Bahadur Kamakshya Narain Singh of Ramgarh v. "The High Court shall, save as otherwise expressly provided in section 45-C, have exclusive jurisdiction to entertain and decide any claim made by or against a banking company which is being wound up (including claims by or against any of its branches in India) or any application made under section 153 of the Indian Companies Act, 1913 (VII of 1913) by or in respect of a banking company or any question of priorities or any other question whatsoever, whether of law or fact, which may relate to or arise in the course of the winding up of a banking company, whether such claim or question has arisen or arises or such application has been made or is made before or after the date of the order for the winding up of the banking company or before or after the commencement of the Banking Companies (Amendment) Act, 1953".

The submission on behalf of appellant is that the order imposing penalty is based upon proper appreciation of all the facts and circumstances noted by the Intelligence Officer in the show cause notice as well as in his final order. The same has been supplemented by way of written submissions also. According to submissions, there was no other conclusion possible except to hold that the respondent dealer had created colorable device to evade sales tax in Kerala by adopting questionable means such as providing incorrect addresses of buyers for the purpose of facilitating registration of the motor vehicles at Advocates (what google did to me) Mahe.

" We must therefore construe the provisions of the Indian Income-tax Act as forming a code complete in itself and exhaustive of the matters dealt with therein, and ascerta- in what their true scope is. The order itself is not before us nor are the exact circumstances under which this order came to be made, clearly on the record. Some allegations were highlighted to contend that in some purchase orders the buyers had given Kerala addresses but the respondent as a dealer raised sale invoices showing Mahe addresses which were fictitious.

This was alleged to be a deliberate act on the part of dealer to escape tax liability in Kerala. The authority making the order under section 3(2) is accordingly required to report the fact of the order forthwith to the State along with the grounds therefor, and if the State does not approve of the order within twelve days, it is automatically to lapse. Section 3(3) requires the authority to communicate the, grounds of its order to the State Government, so that the latter might satisfy itself whether detention should be approved.

Radhkrishnan, the sales transactions stood concluded in Kozhikode, Kerala and hence the respondent should not have given any facilities to residents of Kerala in getting motor vehicles registered at Mahe. 1 to 16 can be replaced by Plot Nos. This being a delegation of the power conferred on the State Government under section 3(1), with a view to ensure that the delegate acts within his authority and fairly and properly and that the State exercises due and effective control and supervision over him, section 3(3) enacts a special procedure to be observed when action is taken under section 3(2).