No additional tax would have been leviable on the cash compensatory support if the Finance Act, 1990 had not so provided even though retrospectively. The last argument top lawyers in Chandigarh this connection is that there is no reasonable safeguard against the abuse of power and no check by way of appeal or otherwise is provided against the order of the Central Government. That the appellant did not hand 100 over the currency notes of Rs.
The Assessing Officer on that account levied additional income tax. Some five or ten minutes after he received another order to go to starboard, that is, to the Nizam’s former course. 5 of the Order were apparently taken into consideration and the prices fixed themselves show that they were not arbitrary. The petitioners were also not unaware of this Lawyers Chandigarh state of affairs, and therefore, best advocates in Chandigarh the rejoinder came out with the story of distress sales by the mills in the early part of the crushing season.
A comparison of the provisions of the two Acts indicated 11 that both were intended to operate in respect of the same subject matter and the same field but only in respect of the schemes initiated after the Amending Act had come into force, the latter Act having no retrospective effect. The State Act must, therefore, yield place to the Central Act to that extent and become void only in respect of schemes framed under the Central Act. It is not unlikely that if he had done so some inconvenient results would have followed in consequence of close questioning of Joshi regarding the entire transaction.
It may be here remarked that Abdul Nabi’s evidence differs essentially from that of Mason as to the time when the Nizam went hard astarboard and also as to the sequence of events which led to the alteration of the Nizam’s course from north 86 degree east to 8 degree port first, then to her former course and then again to hard astarboard. This also disposes of the second ground of argument under this Head, namely, that the prices were arbitrary.
We have, therefore, no reason to think that the High Court had erred in suspecting that the application to the Reserve Bank was antedated. The swept channel wag approximately about one mile wide and seventeen miles long. 134 Therefore, the prices fixed by the Government by the impugned notification can in no circumstances be said to have been proved to be below the cost of production. She was then tight, staunch, strong, well manned and in lawyer in Chandigarh every respect sound and fit. Panna Lal Dey’s top law firm in Chandigarh evidence was accepted by the High Court and after having examined his evidence we are satisfied that there is no reason to distrust his testimony.
The assessee could not have suffered additional tax but for the Finance Act, 1990. (Abdul Nabi said that it was ten minutes after Mason came on the bridge) be received an order to steer 8 degree to port and he did so. It is an entirely unacceptable story which the appellant put forward that he waited upto the last moment at the aerodrome for the necessary permit and not having got it requested the Customs Officers to keep the currency notes for safe custody.
Normally one would expect the appellant to reach Calcutta in sufficient time to make the necessary enquiries and in the absence of a permit having been granted to have left the currency notes for safe custody with Joshi or some other trusted person. 25,000, at the customs barrier but was searched when the customs formalities were gone through is not only deposed to by a number of ‘Witnesses holding responsible positions but is deposed to by P. All relevant factors prescribed under el.
We are not impressed by this story, and in any case there could hardly be any question of distress sales in April when the crushing season was almost coming to an end. It is in these circumstances absurd to expect that there would be some provision by way of appeal or otherwise against this power of the Central Government. On December 13, 1940, in the afternoon the Nizam, which was then under charter to the Ministry of Shipping, left Madras harbour bound for Calcutta carrying a cargo.
We see therefore no reason to hold that the prices fixed were below the cost of production and were therefore an unreasonable restriction on the petitioners’ right to carry on trade under Art. He naturally relies upon the opening recitals of the document. Further it would not Chandigarh advocate be unreasonable to suppose that the appellant would have so timed his arrival at Calcutta as would have enabled him to make the necessary enquiries from Joshi or the Reserve Bank whether the permit asked for had, been granted.
According to him it evidences a grant of -lease subject to a condition and that shows that a present demise is itended by the parties. We shall later return to these discrepancies.