359(1) suspending the enforcement of a particular fundamental right cannot be tested under that very fundamental right. In the case of a registered firm, the Income-tax Officer, after computing the income, has to determine the tax payable by the firm itself, and provision is made that, thereafter, the share in the income of the firm of each partner is to be included in his total income for purposes of his individual assessment to tax.
The degree of impediment may vary from state to state and from case to case. Fundamental to its operation is the distinction, which runs through the whole instrument, between those immunities which are limited to acts performed in the course of a protected person’s functions as a member or employee of the mission, and those which are not. Unless a developer were able to perform this daunting task and persuade the planning authority that it was robust, it is clear that the scheme envisages that it would not obtain planning permission for its development.
Fifthly, the opt-out which para 5. The distinction is fundamental because what an agent of a diplomatic mission does in the course of his official functions is done on behalf of the sending state. The second proviso to s. The Income-tax Officer, who deals with the assessment of the firm, has also to apportion the income of the firm, in the case of a registered firm, between its partners and the notice of that apportionment has to be given under s. including super- tax, if any, payable by the partners u nder such procedure would be greater than the aggregate amount which would be payable by the firm and the partners individually, if separately assessed; and where the procedure specified in this clause is applied to any unregistered firm, the provisos to clause (a) of this sub- section shall apply thereto its they apply in the case of a registered firm.
Articles 31 to 40 of the Convention represent an elaborate scheme which must be examined as a whole. 681 provided also that it’ at the time of assessment of any partner of a registered firm, the Income-tax Officer is of opinion that the partner is residing in Pakistan, the partner’s share of the income, profits and gains of the him shall be assessed on the firm in the manner laid down Property Lawyer in High Court India the preceding, proviso and the sum so determined as payable shall be, paid by the firm; and (b) in the case of an unregistered firm, the Income-tax Officer may, instead of determining the sum payable by the firm itself, -proceed to assess the total income of each partner of the firm, including therein, his share of its income, profits and gains of the previous year, and determine the tax payable by each partner on the basis of such assessment, if, Property Advocates in High Court India the Income-tax Officer’s opinion, the aggregate amount of the tax.
23 (6) ‘by him to the firm. This apportionment is clearly treated as a part of ‘the proceeding for assessment of the firm and that is why the notice is to be given to the firm. As to the third contention, we have already indicated that an order passed under Art. Both the High Court and the government should not forget the fact that powers are conferred on them for the good of the public and they should act in such a way as to advance public interest.
The developer is still expected Property Lawyers in High Court to provide a contribution towards Property Advocates in India High Court the cumulative impact of the developments on infrastructure over and above the impact of its individual development and the paragraph understandably expresses India Top Property Lawyers doubt whether a developer could create the needed assessment, design and provide for the necessary mitigation measures. By comparison, the acts which an agent of a diplomatic mission does in a personal or non-official capacity are not acts of the state which employs him.
They are acts in respect of which any immunity conferred on him can be justified only on the practical ground that his exposure to civil or criminal proceedings in the receiving state, irrespective of the justice of the underlying allegation, is liable to impede the functions of the mission to which he is attached. 14 its validity can still be tested under that very Article. We cannot see how if the order under Art- 359 suspends Art. It is an act of the sending state, even though it may give rise to personal liability on the part of the individual agent.
It concerned a sex discrimination claim brought in England against the United States by a secretary employed at US embassy in London. Once again, the Court held in substantially identical language that article 6(1) was engaged but not violated. We have already expressed our respectful dissent from the view taken in Ghulam Sarwar’s case(1) and must reject this contention. 4 of the SG offers (para 13 above) does not make the scheme voluntary in any real sense. ” It will be noticed that.
It is true that the Income-tax Officer assessing the firm may not be the same Officer who may be dealing with the individual assessment of the partners and, in any case, even if he be the same Officer, the proceeding for assessment of the partners has to be treated as a separate proceeding; but it is also clear that the proceedings for assessment of the firm under this section do not come to an end merely on computation of the income of the firm and determination of the tax payable by the firm on that income.
The Court said at para 37 that: Fogarty v United Kingdom (2002) 34 EHRR 12 was the first of a number of cases to come before the Strasbourg court involving employment disputes between a state and non-diplomatic staff at one of its embassies. Except for very good reasons we think the High Court should always be 164 willing to spare for an agreed period the services of any of the officers under its control for filling up such executive posts as may require the services of judicial officers.
The government, in its turn should appreciate the anxiety of the High Court that judicial officers should not be allowed to acquire vested interest in the secretariat. , under this provision, various orders have to be made by the Income-tax Officer. The importance of the decision for present purposes lies in the additional observations which the Court addressed specifically to diplomatic employment disputes.
But the potential problem for the conduct of international relations has been recognised from the earliest days of diplomatic intercourse, and in the United Kingdom ever since the arrest of the Russian ambassador for debt as he returned from an audience with Queen Anne led to the passing of the Diplomatic Privileges Act 1708. In such a case, the individual agent is entitled to both diplomatic and state immunity, and the two concepts are practically indistinguishable: see Jones v Ministry of Interior for the Kingdom of Saudi Arabia (Secretary of State for Constitutional Affairs intervening) [2007] 1 AC 270, at paras 10 (Lord Bingham), 66-78 (Lord Hoffmann).