Sri Lakshmindra Thirtha Swamiar of Sri Shirur Mutt[1954] INSC 46; , 1954 SCR 1005 and also upon Shri Venkataramana 56. In our view, the Explanation has the effect of taking away the automotive gas compressor (with or without magnetic clutch) from out of the car air-conditioning kit. School children having faith in Jehovahs Witnesses Sect refused to sing national anthem in their school for which they were expelled on the basis of executive instructions contained in circulars which obliged singing of national anthem in schools.
5(1)(a) of the Act, but the failure to bring the charge home to the accused under s. That is what has been found by the courts below against the accused person. 8 of the Notification. 5(1)(a), does not necessarily lead to the legal effect contended for. The Explanation cannot be so construed as to remove the term car air-conditioner kit or air- conditioning kit itself from Item No. 318 behalf could not be assailed by a purely imaginary Calculation of the nature made by the income-tax officer or the Appellate Assistant Commissioner.
8 of the said Notification. Now, in order to get the benefit of s. As the air-conditioning kit is meant for providing air-conditioning in car and as the description of the goods first mentioned against column (3) which notes air-conditioners, we are inclined to take the view that the car air-conditioning kit fell within the meaning of the air-conditioners against Item No. Hence, the failure of the charge under cl. It provides that for the purposes of the Notification, the term car air-conditioner kit or car air-conditioning kit shall exclude the kit or assembly of parts which contains automotive gas compressor with or without magnetic clutch.
Thereafter, the Court opined that a specific Entry prevails over the general Entry and, therefore, w. In arriving at its decision this Court referred to the case of Chunilal Ticamchand Coal Co. 5 was amended and Item No. As soon as the requirements of sub-section (3) of s. (6) On the basis of information received, the Indian Coast Guard Station Ship “Naikidevi” intercepted the suspected vessel. But another prior question arises in this case.
To resolve the controversy, we shall revert to the wording of the said Explanation. The assessee having given a reasonable explanation the Tribunal could not, by applying a rule of thumb discard it so far as the rest were concerned and act on mere surmise. 8 and will be liable to duty separately. 5, does not necessarily mean the failure of the charge under s. The Division Bench reproduced the Explanation (2) that was added on July 25, 1991, which reads as under:- Explanation (2) ” For the purposes of this notification, the term ˜car air- conditioner kit or ˜car air-conditioning kit shall exclude the kit or assembly of parts which contains automotive gas compressor with or without magnetic clutch.
There is no need to go into all the case laws in respect of Articles 25 and 26 because by now it is well settled that Article 25(2)(a) and Article 26(b) guaranteeing the right to every religious denomination to manage its own affairs in matters of religion are subject to and can be controlled by a law contemplated under Article 25(2)(b) as both the articles are required to be read harmoniously. Consistently enough, the Tribunal ought to have accepted the’ explanation of the appellant in regard to the whole of the sum of Rs.
1,000 each on January 19, 1946. 403, the appellant has to show that the Court of Mr. On being questioned, the crew members candidly admitted that they do possess and were carrying with them arms and ammunitions on the vessel. It is also well established that social reforms or the need for regulations contemplated by Article 25(2) cannot obliterate essential religious practices or their performances and what would constitute the essential part of a religion can be ascertained with reference to the doctrine of that religion itself.
1 472 fallacy in this argument. Dutta Gupta, which acquitted him was a court of competent jurisdiction. That charge failed because the evidence of P. 5, conviction for criminal misconduct can be had -on the basis of the presumption which is a legal presumption to be drawn from the proof of facts in the earlier part of the sub-s. The finding of the High Court and the court below, is that the prosecution had failed to adduce sufficient evidence to prove those particular facts and circumstances of criminal misconduct within the meaning of s.
What follows is that ˜car air-conditioning kit minus automotive gas compressor with or without magnetic clutch will remain in the description of goods against Item No. 3 before March 20, 1990. 5(1)(d) does not require any such proof. The car air-conditioning kit which comprises of parts of car air-conditioner remains as part of Item No. This position continued till Item No. An interesting situation arose in the case of Bijoe Emmanuel , (1986) 3 SCC 615. If there is evidence forthcoming to satisfy the requirements of the earlier part of sub-s.
March 20, 1990 till July 25, 1991, air- conditioning kits which comprises of various parts are classifiable under Item No. 2,91,000 and held that the appellant had satisfactorily explained the encashment of the 291 high denomination notes of Rs. 5(1)(a), the prosecution has to prove that the accused person had accepted or obtained or agreed to accept or attempted to obtain from any person any gratification by way of bribe within the meaning of s.
On reaching there, the sleuths of the Coast Guard questioned the crew members and inquired as to whether they possessed any arms, ammunitions, guards etc. It further held that the Tribunal made a wrong approach and while accepting the assessee’s explanation with regard to 31 of the notes, it had absolutely no reason to exclude the rest as not covered by it in the absence of any evidence to show that the excluded notes were profits earned by the assessee from undisclosed sources.
5 have been fulfilled,the Court will not only be justified advocates in Supreme Court of India making, but is called upon to make, the presumption that the accused person is guilty of criminal misconduct within the meaning of s. In order to succeed in respect of the charge under s. 8 was inserted in the said Notification where specific entry with regard to parts and accessories of car air- conditioner and car air-conditioning kit was provided. While interpreting Explanation (2), the Court noted the submissions of the learned counsel and eventually held thus:- 18.
8 of the notification. 161 of the Indian Penal Code. In support of the aforesaid established propositions, respondents have referred to and relied upon the judgment in the case of Shirur Math (The Commissioner Hindu Religious Endowments, Madras vs. 8 of the Notification and that the excluded part of the kit, namely, automotive gas compressor with or without magnetic clutch, will cease to be part of Item No. 9 was not accepted by’ the High lawyer Supreme Court of India or the trial advocates Supreme Court of India.