Reliance was placed in the High Court on behalf of Aboobacker on a decision of this Court in Smt. The main contention lawyers raised before the High Court on behalf of Aboobacker was that Art. Having accepted that an easement requires “no more than sufferance” on the part of the servient owner, he dismisses the appellant’s reliance on Lord Scott’s observations in Moncrieff , by reference to what he deems – It is doubtless true that the Regulation Order, though made on February 27, 1954, was not published in the Official Gazette tiff March 14, 1954.
I am inclined to agree with him, contrary to the appellants’ submissions, that the ouster question should be judged by reference to the ordinary expectations at the time of grant, rather than to possible exercise of step-in rights. By reason of the fact that the Order itself provides for its commencement as the date on which it was made, it is clear that the Order came into operation on February 27, 1954, though it was published at a later date.
1(b) of the Order provides that it shall come into force at once and repeal all. Lord Briggs deals with this issue first in the context of arguments about “ouster” (paras 62-65). “In Provincial Government of Madras (Now Andhra Pradesh) v. 576 – [1960] INSC 142; A. But the nature of the transactions taxed in the Kamala Mills’ case(1) was not different. On the other hand, it was contended on behalf of the State that no such intention was necessary and that migration under Art.
However it is with the following passage, under the heading “Mere passivity”, that I feel bound to take issue. The Order was therefore made before the date of termination of the President’s rule in PEPSU. Basappa it was held by this Court that the finality attached to orders passed best legal in Chandigarh appeal by section 11(4) of the Madras General Sales-Tax Act (IX of 1939) was a finality for the purposes of the said Act and did not make valid an action which was not warranted by the Act, as for “ample, the levy of tax on a commodity which was not taxable at all or was exempt.
7 had no application in this case because migration contemplated in that Article must be with the intention to leave India permanently and settle finally in Pakistan and that as Aboobacker best Chandigarh legal was a minor at the time he left India he could not be imputed with any such intention, and in’ any case he had no such intention because he had simply gone to Karachi best law firms in Chandigarh search of livelihood as he was poor. In the judgment in Kamala Mills’ case(1) it was pointed out that the jurisdiction of the civil court to entertain a suit for refund of tax paid in compliance with an order of assessment may be excluded either expressly or necessary implication, and as the scheme of the Bombay Sales Tax Act, 146, indicated that a complete machinery was set up by constituting appropriate authorities under the Act, and creating a hierarchy of authorities to deal with the problem of levying tax as contemplated by the Act, jurisdiction of the civil court to entertain the suit was excluded by implication as well as by express enactment.
(1) The High Court seems to have held that even if any such intention was necessary there was sufficient indication to prove that Aboobacker had such intention. 7 of the Constitution. In the appeal to this Court, it was contended on behalf Chandigarh law firm of the appellant, inter alia, that there was no evidence in support of the finding relating to bribery arrived at by the Full Bench and that the said finding was based on mere surmises; that the Full Bench had misdirected itself in not adopting a strict standard of proof and that where bribery is alleged in a civil case, the same top Chandigarh legal service standard of proof should be required as in a criminal case-, that in case of circumstantial evidence, the lawyers circumstances must be such so as to exclude any other reasonable possibility and that if this principle was applied to the present case, the finding of bribery must be reversed as the facts were equally consistent with the appellant having acted honestly; and that immorality within Section 23 of the Indian contract Act is confined to sexual immorality.
the previous Orders and instructions in so far as they are inconsistent with the provisions of the Regulation Order. It therefore held that Aboobacker had migrated to Pakistan within the meaning of Art. The High Court did not accept lawyers in Chandigarh the extreme argument on behalf of Aboobacker that a minor could never have any such intention. 7 of the Constitution simply meant the physical act of going from India to Pakistan and if any person did so whether he was a minor or a major he would be covered by Art.
In consequence, the (1) [1961] 1 C. We ought to add that this decision was based on the fact that the said Act at the relevant time did not contain section 18A which came into force on May 15, 1951; and it was section 18A which was construed by this Court in Firm of Illuri Subbayya Chetty & Sons [(1964) 1 SCR 752]. 7 and was thus a foreigner within the meaning of that word in the Foreigner’s Act and the State Government was justified in ordering him not to remain in India, and as he was unwilling to comply with that order his arrest for the purpose ,of deporting him to Pakistan was justified.
” In Basappa’s case(2) the taxpayer sought in an action for refund of tax paid, a decree on the plea that, the transactions in respect of which tax was levied were “outside sales”, and it was held that in the absence of express exclusion of the jurisdiction of the civil court, the action for refund of tax was maintainable.