In contesting the suit the appellant while admitting trade relations with the plaintiff firm disputed the correctness of the accounts. This again is an assertion which is validly made to assert the sovereign’s rights to supervise the administration of public charity. 82 then provided as follows: It is perhaps necessary to add that learned counsel for the respondents relied on the decision of this court in Jagan Nath v. It is true that even if a statute which permits executive action to be taken is not ultra vires, but the executive action taken under the statute in the matter of selection may be ultra vires if it infringes any fundamental right.
In this view, it is not necessary to express my opinion on the question whether the State ‘trading Corporation is in a better position or is a more qualified one than the experienced exporters in the line of export of manganese ore, for the selection of the agency is within the exclusive province of the Government. Jaswant Singh (1), where it was held that s. Clause 2 lays down the absolute right of the Darbar to depose the Tilkayat and to disqualify anyone from claiming the succession to the Gaddi.
82 of the Act as it then stood was not mandatory. We agree with the High Court that if all the necessary parties have been joined to the election petition, the circumstance that a person who is not a necessary party has also been impleaded does not amount to a breach of the provisions of s. It is said that the special or specialized agencies or channels mean export agencies or channels. 652 of 1962) and respondent No.
We find no warrant for such a reading of s. It seems that on behalf of the workmen calculation sheets were put in for all the four years, according to which the statutory depreciation was much higher than the depreciation which was deducted by the tribunal from gross profits in arriving at the income-tax payable. That however is not the case here and we are of the view that the learned counsel for the appellant has failed to make out the very foundation on which his argument on this part of the case is based.
But as the appellants were unable to point out any evidence beyond their own charts to prove the exact statutory depreciation for the years in controversy, it is not possible for us to calculate the correct amount of income-tax to be deducted in the absence of such evidence. 82 and no question of dismissing the petition under sub- so (3) of s. 368 must on a reasonable construction be harmonised with each other in the sense that the scope and effect of either of them should not be allowed to be unduly reduced or enlarged.
he has emphatically expressed the view that it is established beyond doubt that the Indian Legislature, when acting within the limits circumscribing its legislative power, has and was intended to have (1) [1950] INSC 14; [1950] S. The said clause also declares that the Darbar has absolute right to see to it that the property is used for legitimate purpose of the shrine. ” The said words do not necessarily convey the idea that the agency created for a special purpose should be experts in the line with certain qualifications.
Setalvad, Attorney-General for India G. It is common ground that it was not contended in the appeals that in making the orders of assessment, without disposing of the claim that the family was disrupted in 1946, the Income-tax Officer had acted illegally. The fIrman then clearly provides that the TilkayaT Maharaj is merely a Custodian, Manager and Trustee of the said property and that finally determines the nature of the office held by the Tilkayat Maharaj.
The dictionary meaning of the word “special” is “for a particular purpose” and “specialise” is “set apart for a particular purpose. The respondent, a partnership firm, brought a suit for recovery of the amount with interest due to it on account of the purchases and sales of cotton-seeds and bales of cotton on behalf of the appellant firm. Revenue Lawyers in Chandigarh High Court our opinion, the two parts of Art. 45 of the appellants is that the statutory depreciation is much higher. In the view we have taken it is unnecessary to consider further the legal effect of a contravention of the provisions of s.
The respondent has not been able to controvert this contention of the appellants, though there does not seem to be any evidence on the record as High Court Revenue Advocate to what is the exact amount of statutory depreciation allowed during these years. The position will be different if a person who is required to be joined as a necessary party under s. It is open to the Election Tribunal to strike out the name of the party who is not a necessary party within the meaning of s.
The matter will therefore have to go back to the tribunal for taking further evidence on this point and then arriving at the amount payable as income-tax after deducting statutory depreciation from gross profits. 82 is not impleaded as a party to the petition. It was urged that the transactions were wagering contracts and so void in law, that they being forward transactions were prohibited by law and that the plaintiff firm which was registered at Lahore before the partition of India ceased to be a registered firm thereafter for purposes of the Indian Partnership Act.
While the Government may be expected to select 101 suitable agency well versed Top Civil Advocates in Chandigarh export trade of particular commodities for achieving maximum results, the wording of the clause does not impose any such qualifications. He can claim no better and no higher rights after the Firman was issued. It is urged that any amendment of the fundamental rights contained in Part III would inevitably affect the powers of the High Court, prescribed by Art.
Misra, for the appellant (in C. 226, and as such, the bill proposing the said amendment cannot fall under the proviso; But it is significant that when the same learned Judge Civil Chandigarh Advocates had occasion to consider this question more elaborately in In re The Delhi Laws Act, 1912, (1) etc. In this context another arguments of learned counsel for the appellant may conveniently be dispose of.