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The original Court made no complaint; section 476-A of the Criminal Procedure Code was therefore attracted and the jurisdiction to make the complaint was transferred to the Court to which Mr. 10(2) (xi) of the Indian Income-tax Act. Barlow's Court was subordinate within the meaning of section 195. Held, that the debt in question could not be considered a debt in respect of the. When power is granted to an authority to be exercised at his discretion, it is necessarily implicit in the grant that he may exercise it in such manner as the circumstances might warrant.
On this question, there has been a sharp conflict of opinion among different High Courts and even among different Benches of the same High Court. Stated succinctly, section 30 confers a right of appeal on the assessee, section 31 provides for the hearing and disposal of the appeal, and section 33 confers a right of further appeal against orders passed under section 31, Now, on these provisions the question is whether an order dismissing an appeal presented under section 30 as out of time is one under section 30(2) or under section 31 of the Act.
Appeal by special leave from the judgment and order dated the 7th Advocates (get more info) June 1954 Advocates (they said) of the Punjab High Court at Simla in Criminal Revision No. M/s Sciemed Overseas Inc. business of the assesses who was not a person carrying on a business of standing surety for other persons and that, in any event, -the loss suffered by reason of having to pay a debt borrowed for the benefit of another would be a capital loss and not a business loss and was not an allowable deduction under s.
5 I was repeatedly informed that the delay in the execution of the work has occasioned primarily due to repeated thefts of the costly Copper pipes, whitewashing and distemper work underway in the RIMS and also the operational and practical difficulties in installation in the ICUs, OTs, Labour Rooms in the Gynae Department which had to be vacated by the hospital authorities completely after much persuasion, before any installation could be carried out.
If the abovementioned ingredients are attracted in view of the special provision, the court shall presume and it shall record such fact as proved unless and until it is disproved by the accused. However, it is open to the accused to adduce such evidence for disproving such compulsory presumption as the burden is unmistakably on him to do so and he can discharge such burden by getting an answer through cross-examination of the prosecution witnesses or by adducing evidence on the defence side.
The Bombay High Court has held that when an appeal is presented out of time, and there is no order of condonation of delay under section 30(2), there is, in law, no appeal before the Appellate Assistant Commissioner, and that an order by him rejecting the appeal does not fall within section 31 and is not appealable: Commissioner of Income-tax v. I also found that a separate 3-Phase Electric Supply System for commissioning of the project has not yet been installed and is reportedly in the process.
And if the Appellate Assistant Commissioner has a discretion to excuse the delay, he has also a discretion in appropriate cases to decline to do so. That Court, as we have seen, was the Court of the District Judge. The position thus reduces itself to this. Mysore Iron and Steel Works(1) and K. on the contrary, the whole trend of the Constitution points the other way If an executive authority or a quasi judicial body, or even Parliament itself, were to be given the right to determine these matters to their subjective satisfaction, there would be no point in these fundamental rights, for the courts would then be powerless to interfere and determine whether those rights have been infringed.
We find it difficult to accede to this contention. Commissioner of Income-tax(2); but that if the appeal is admitted after an order of condonation is made under section 30(2), an order subsequently passed dismissing it on the ground of limitation would be one under section 31 and would be appealable under section 33 and the result will be the same even when the appeal is admitted without (1) . If it is the former, there is no appeal provided against it; if it is the latter, it is open to appeal under section 33.
The whole point of the chapter is to place a limitation on the powers of all these bodies, including Parliament, save in its constituent capacity. On the part of the Contractor i. We are therefore of opinion that the refusal to excuse delay is an order under section 30(2. Therefore, no power resting on the subjective satis- 287 faction of any of these bodies can ever be conferred; the satisfaction must always be objective in the sense in which Lord Atkin explained so that its Advocates, get more info, exercise is open to judicial review.
985 of 1953 arising out of the judgment and order dated the 9th May 1953 of the Court of the Additional District Judge, Ambala. When the above ingredients are established by reliable and acceptable evidence, such death shall be called dowry death and such husband Advocates (get more info) or his relatives shall be deemed to have caused her death. I was informed by the hospital authorities that the 3- Phase electricity connection is to be supplied by the hospital authorities and are not required under the tender conditions Advocates [get more info] or work order to be done on the part of the Contractor i.
