Anija top law firm in Chandigarh any of her lies. 20 best law firm in Chandigarh of the Abolition Act is said to be to provide, firstly that rights created by way of lease or otherwise by the landholder prior to top legal services in Chandigarh the notified date should be deemed to be valid and all rights top advocates in Chandigarh and obligations arising thereunder on or after the notified date should be enforceable by or against the Government. State of Haryana[38], the Court while dealing with the compliance of Sections 42, 50 and 57, has opined thus:- “21. During the accounting year in question the company received from its members admission fees and subscriptions in respect of the Authorized Assistants and fees for putting the names of companies on the Quotations List.
These are indefeasible, protective rights vested top advocate in Chandigarh a suspect and are incapable of being shadowed on the strength of substantial compliance. When there is total and definite non-compliance with such statutory provisions, the question of prejudice loses its significance. 10 of the Indian Income-tax Act, 1922: “A trade, professional or similar association performing specific services for its members for remuneration definitely related to those legal services in Chandigarh shall be deemed for the purpose of this section to carry on business in respect of those services, and the profits and gains therefrom shall be liable to tax accordingly.
The question was whether the aforesaid amount was liable to be taxed under s. The definition of dealer has also been given a wide ambit. Mouskar which goes to show that he was supporting Dr. This Court has observed as under: Mouskar deliberately prevented the production of the call book. All modes of payment whether by way of cash, commission, remuneration or other valuable consideration have been included therein. , I think also that he was not staying in his quarters during that period and I did not see Dr.
1000, for putting the name of that company on the Quotations List was approved by the prescribed Authority of the respondent company. The by- laws of the company also provided that no dealings in respect of the shares of any particular company should be permitted on the Stock Exchange, unless an application made by a member of the respondent company and accompanied by a fee of Rs. The District of Darjeeling and so much of the District of Jalpaiguri as lies north of this line shall belong to West Bengal, but the Thana of Patgram and any other portion of Jalpaiguri District which lies to the east or south shall belong to East Bengal” The implications of the second proviso, learned counsel for the appellant points out, are two fold, namely, (a) that all rights created before the notified date but after July 1, 1945, for a period not exceeding one year would be valid and enforceable both by and against the Government by the operation of the body of sub-s.
10(6) of the Indian Income-tax Act, 1922 ” The members of the respondent company, whose principal object was to facilitate the transaction of business on the Stock Exchange, were enabled under the by-laws to have a certain number of Authorised Assistants so that the latter could use the premises of the company and transact business therein in the names and on behalf of the members who, for that purpose, were required to pay admission fees and monthly subscriptions in respect of each of them.
nAND WHEREAS, with respect to the District Chandigarh lawyer of Jalpaiguri, the demarcation of the boundary line between the Province of West Bengal and the Province of East Bengal is described best law firms in Chandigarh paragraph 1 of the Schedule forming Annexure A to the Radcliffe Award as follows :- “A line shall be drawn along the boundary between the Thana of Phansidew a in the District of Darjeeling and the Thana Tetulia in the District of Jalpaiguri from the point where that boundary meets the Province of Bihar and then along the boundary between the Thanas of Tetulia and Rajganj; the Thanas of Pachagar and Rajganj, and the Thanas of Pachagar and Jalpaiguri, and shall then continue along the northern corner of the Thana Debiganj to the boundary of the State of Cooch Behar.
(1) itself and (b) that rights created before the notified date but after July 1, 1945, for a period exceeding one year would also be valid and enforceable by the Government against the person in whose favour such right had been created by reason of s. We may omit the first proviso, for it has no application to the facts of this case. Therein, this Court has noticed the definition of dealer under various fiscal legislations and observed that the widest scope and ambit provided to the dealer under the definition clause of the Act is in consonance with the legislative intent to place the persons engaged in activities of sale and trade which would not otherwise fall in the restricted definition of business.
Saify stated that ” he was not working top advocate in Chandigarh the hospital on the 13, 14 and 15 November. It includes any person carrying on business of, inter alia, buying, selling, supply or distribution of goods, whether directly or otherwise. It will per se amount to prejudice. We start with this broad proposition. Section 2(viii)(f)(1) expressly includes, within the definition of a dealer, a person who whether in the course of business or not transfers any goods, whether in the pursuance of a contract or not, for cash or deferred payment.
Then we come to the provisos. I may here state that there is nothing in the evidence of Dr. Saify on these days at all. ” Therefore, there is no basis for suggesting that Dr. It also includes, inter alia, a casual trader, a non-resident dealer, a commission agent, a broker, an auctioneer and other mercantile agents. Sub-section (f) of the definition further expands the scope of the provision by including within its ambit, an array of transactions, which may or may not be in the course of business.
Then we have the express provision of the second proviso, namely, that rights created before the notified date but after July 1, 1945, for a period exceeding one year would not be enforceable against the Government.