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583 A-C] The Management of Hotel Imperial, New Delhi v. It also takes the same starting point as the agreed issues. In considering the issues, Mr Chamberlain and Mr Eadie invite the Court to start with the initial application for a warrant and follow the process through each of the potential subsequent stages. On behalf of the Company, it was urged that the Tribunal should have accepted the multipliers given in the second Schedule IA and should not have reduced them by taking into account those given in the first Schedule 1A, and, further, that there was no justification at all for the Tribunal to reduce the figures of the multipliers for the various blocks of machinery by 75, 55 or 35 on the ground that the machinery to be installed in replacement would have a higher production.

The order was con- firmed by the Appellate Assistant Commissioner who also referred to the respondent’s declaration under the High Court Property Advocate Denomination Bank Notes (Demonetisation) Ordinance that the amount was made over by the de,ceased, some time before his death, to her for her benefit and that of her 8 minor sons. We are unable to hold. Delhi or a duly authorised officer, erect or suffer to be erected on any part of the demised premises any building other than the buildings erected there on the date of the lease.

In their submission, both the magistrate under section 8 and a court under section 59 are entitled to rely on material which will have to be withheld from disclosure to a person affected. To give one illustration, the appellant admittedly constructed a room 16 ft. Before us, this method adopted by the Tribunal was criticised by counsel’ for both parties. Pease Boston Deep Sea Fishing and Ice Co. Of these items, the most controversial is the first item of rehabilitation and that is also the most material one, because, if the figure of annual rehabilitation arrived at by the Tribunal is accepted, it is clear that no surplus can possibly remain out of the profits earned during the year for distribution of bonus.

Union of Property Lawyers India High Court, [1963] INSC 224; [1964] 5 S. 5,84,000 to tax as tre income of the respondents’ husband from an undisclosed source in the year of account 1944-45. Further, although a search and seizure warrant involves an invasion of private Property Advocate in India, the invasion does not, Property Lawyer in High Court their submission, equate with the infringements of liberty involved in previous cases, involving for example detention or a control or asset freezing order, where “gisting” of the substance of the material relied on has been regarded as essential.

The Tribunal held that it would be justified to reduce the average multipliers arrived at by 75 for machinery installed up to’ 1951-52, by 55 for machinery installed during the years 1952-53 to 1955-56, and by 35 for that installed during the years 1956-57 to 1960-61. There were proceedings for re-assessment of the total income of the assessee, wherein it was stated before the Income-tax Officer, on behalf of the respondent, that during the previous 30 years, her husband was giving gifts to the respondent and was also setting apart money exclusively for her and their children and, that the fund so accumulated amounting to Rs.

The Courts below found that contrary to this condition, the appellant made several unauthorised constructions without obtaining the requisite consent. Property Advocates in High Court India January 1946, the respondent encashed 584 high denomination notes of the value of Rs. The factors in calculation of rehabilitation accepted by the Tribunal which have been challenged by the workmen are: Such a co-operative society which carries on the business of supplying goods to its members for cash or deferred payment falls within the definition of ‘dealer’ in s.

Mr Martin Chamberlain QC for the second respondent and Mr James Eadie QC for the Secretary of State for the Home Department, as intervener, advance a contrary case at each stage. 5,84,000 remained in a cupboard and was found after his death, and therefore, the amount was not liable to tax as the income of her husband in the previous year. The appellant had due notice of the conditions of the head lease. Jormanik Siem, [1960] INSC 154; [1961] 1 S. For the assessment year 1945-46, his estate was assessed to income- tax on a total income of Rs.

The Income-tax Officer disbelieved her explanation and brought the amount of Rs. A court on judicial review is either entitled to adopt a similar procedure or, if it cannot, must simply assume that the material withheld justified the orders made under section 8 and/or 59. There is in my opinion a logic in this last submission, since it means considering the statutory scheme from the ground up. But I agree that it is important to review any conclusions reached about the earlier stages of the process in the light of whatever analysis is adopted of its later stages.

Hotel Workers’ Union, [1959] INSC 96; [1960] 1 S. Notwithstanding such previous notice, the appellant dealt with the premises in a manner contrary to the conditions imposed by cl. Clause 2(v) of the head lease granted by the Government to the respondent provided that the respondent would not, without the previous consent in writing of the Chief Commissioner. 426 Act a body corporate with perpetual succession and a common seal, and with power to hold Property Lawyers in India High Court, to enter into contracts, to institute and defend suits and other legal proceedings and to do all things necessary for the purposes for which it was constituted.

In the calculation of rehabilitation, various factors are involved which have been indicated by this Court in the case of Associated Cement Companies(1). The husband of the respondent died in October 1944.