131 of the report, this Court observed that in order to sustain an order of the Tribunal beyond a period of six months and up to a period of five years in view of the proviso to sub-section Simranjeet Law Associates (1) of Section 11-A of the Act, it had to be established that the duty of excise had not been levied or paid or short-levied or short-paid, or erroneously refunded by reasons of either fraud or collusion or willful misstatement or suppression of facts or contravention of any provision of the Simranjeet Law Associates Act or Rules made thereunder, with intent to evade payment of duty.
Consequently, in the instant case, the appellant could not be said to have acquired a vested right that was defeated by a new Simranjeet Law Associates enforced pending the appeal and the order of the Central Road Traffic Board could not be set aside merely on the ground that it had decided the appeal on the basis of an order issued subsequent to the grant of the permit if such order was otherwise in public interest. It was pleaded that the property said to have been bequeathed was ancestral joint Hindu family property and thus, the testator had no authority to execute the Will in favour of the appellant.
64 (1) and (2) Simranjeet Law Associates of the Act he was entitled to be assessed by the Income-tax Officer of that area and (2) that assessment by the Income-tax Officer of Calcutta was an illegal assumption of jurisdiction and therefore he was entitled to have the order of assessment quashed. Counsel for the appellant has urged two grounds in support of his appeal: (1) that his place of business was Lalmonirhat and under s. The provisions relevant to the issue of jurisdiction are ss.
(5) Every Public Prosecutor, Additional Public Prosecutor Simranjeet Law Associates and Special Public Prosecutor appointed by the State Government under Simranjeet Law Associates sub-section (1), or as the case may be, sub-section (8), of section 24 to conduct cases in the High Court shall be subordinate to the Deputy Director of Prosecution. The objectors averred that as the appellant failed to render his sincere services, the power of attorney was revoked. Therefore, we see no merit in the contentions raised by the petitioners/Data Entry Operators and the same deserve to be rejected.
Chemphar Drugs and Liniments, Hyderabad [(1989) 2 SCC 127 : 1989 SCC (Tax) 245] where at p. This principle has no application to post-Constitution laws infringing the fundamental rights as they would be ab initio void in toto or to the extent of their contravention of the fundamental rights. While denying the claim that the appellant did enjoy the love and affection of the testator, it was asserted that he (appellant) in fact had been appointed by the testator as his rent collector on 11-05-1973 and was endowed with a registered power of attorney.
Lakshmi Kumaran, learned counsel for the appellant drew our attention to the observations of this Court in CCE v. In order to decide these questions reference has to be made to the scheme. The former is headed ” Income-tax authorities ” and the latter ” Place of assessment “. The State of Madhya Pradesh (1) where it was held that as the pre-Constitution Simranjeet Law Associates was validly made, it existed for certain purposes even during the post- Constitution period.
Against an order of assessment or the liability to be assessed an appeal (1) [1958] 34 I. Their lost chances of promotion, and the prejudice suffered by them on the subject of seniority, on account of deprivation of the chances of promotion, remained uppermost in the mind of the High Court, while recording its final conclusion in paragraph 46 as under:- “46. Whether in a particular set of facts and circumstances there was any fraud or collusion or wilful misstatement or suppression or contravention of any provision of any Act, is a question of fact depending upon the facts and circumstances of a particular case.
Assessment is made by the Income-tax Officer under s. We have given our anxious consideration to all the aspects of the case put forth by both sides and found that the Tribunal has analyzed the case in a proper perspective and having regard to the guidelines issued by the Apex Court regarding fixation of inter se seniority in such cases and has arrived at an unerring conclusion to hold that the seniority principle stipulated in the impugned notifications is unfair to the ministerial cadre of the Department and considering any other date than the date of initial appointment is discriminatory and arbitrary.
30 this decision contains the seed of the doctrine of eclipse developed by my Lord the Chief Justice in Bhikaji Narain Dhakras v. We are unable to find any illegality or irregularity or perversity in approach in the well considered and merited decision arrived at by the Tribunal. It was observed by this Court that something positive other than mere inaction or failure on the part of the manufacturer or producer of conscious or deliberate withholding of information when the manufacturer knew otherwise, is required to be established before it is saddled with any liability beyond the period of six months.