He is required to maintain books according to the provisions of the Moneylenders’ Act and the Rules made thereunder. It is not unlikely that even in this process of reaching administrative decisions, the administrative bodies or authorities are required to act fairly and objectively and would in many cases have to follow the principles of natural justice; but the authority to reach decisions conferred on such administrative bodies is clearly distinct and separate from the judicial power conferred on courts, and the decisions pronounced by administrative bodies are similarly distinct and separate in character from judicial decisions pronounced by courts.
46(5), by a writ petition which was allowed by the High Court Civil Advocates Court on the ground that the Income- tax Officer could not proceed to collect the tax without apportioning the tax liability under 25-A(2). The the remand proceedings the assessee filed before the Income-tax officer statements showing the position of transactions relating High Court Civil Lawyer to shares and securities from 1939 onward. These statements marked as annexure ‘C’ form part of the statement of Civil Advocates in Chandigarh the case. Their procedures may differ, but the functions are not essentially different (pp.
While proceedings for assessment of the income-tax of a Hindu undivided family, of which the respondents were members, were pending, there was a partition in the family and a consequent claim for recognising the partition under s. The officer however proceeded to assess the tax as if there was no partition and after the order of assessment was made, passed an order recognising the partition. In every State there are administrative bodies or authorities which are required to deal with matters within their jurisdiction Revenue Advocates in Chandigarh an administrative manner and their decisions are described as administrative decisions.
He was prosecuted for failing to maintain the books in accordance with the provisions of the Act and the Rules, in the Court of the Judicial First Class Magistrate, Umreth. Thus, it would be noticed that all the learned Judges who heard this case, were agreed in taking the view that the essential power which was exercised by the courts and tribunals alike was the judicial power of the State. Among the powers of the State, said Hidayatullah J.
Broadly speaking, certain special matters go before tribunals, and the residue goes before the ordinary Courts of Civil Judicature. In reaching their administrative decisions, administrative bodies can and often to take into consideration ,questions of policy. Whether there is any evidence on record to justify the Tribunal’s finding that the assessee company was a dealer in shares not only in the year under consideration but in the years past ? The Police Prosecutor in charge of the prosecution presented an application on July 20, 1961, praying that the Court be pleased to order the respondent to produce daily account book and ledger for the Samyat year 2013-2014.
, is included the power to decide controversies between parties. As the tax due was Revenue Lawyers in Chandigarh arrear, the officer sought to attach the remuneration earned by the respondents as employees of a firm, by resorting to s. 135 of 1963, Shyaralal Mohanlal, is a registered moneylender doing business as moneylender at Umreth. It was alleged in the application that the prosecution had already taken inspection of the said books and made copies from them, and that the original books were returned to the accused, and they were Revenue Lawyers in Chandigarh his possession.
In appeal to the Supreme Court, The amount of tax determined by the officer was questioned on appeal and before the Tribunal but without success. The respondents challenged the order of the Income-tax Officer under s. There was an appeal to the appellate Assistant Commissioner who remanded the case to the Income- tax officer on the ground that the materials in the record were not adequate to decide the question. This is undoubtedly one of the attributes of the State, and is aptly called the judicial power of the State.
The respondent in Criminal Appeal No. 94(3) are clearly directory inasmuch as a deviation from the mode of publication prescribed therein –that is publication in a local newspaper in the Hindi language is contemplated by it. Now, as to the contention whether the assessee was a dealer or not in shares and securities in the calendar year 1944 the position appears to be that the Income-tax officer found against the assessee. In his remand report dated April 1, 1952 which is also a part of the statement of the case, the Income-tax officer examined the purchase and sale of shares in different years by the assessee and came to the conclusion that the assessee was a dealer in shares at least from the year 1942 by reason of the frequency and multiplicity of the transactions which the assessee conducted since that year.
25-A(1) of the Income-tax Act (XI of 1922) was made before the Income-tax Officer. 380 permanent tribunals and in the term “tribunal” are included all others, which are not so included.