As all the ingredients of the charging section read with the definition of “sale”, were satisfied, the, sales tax authorities rightly assessed the turnover in regard to the packing material. The appellants were prosecuted for having caused injuries to R, acting in concert for the purpose of extorting from him information which might lead to the detection of an offence and restoration of stolen property, and also for having his body thrown at the place where it was ultimately found with the intention of screening themselves from punishment.
The case which is strongly relied upon by the assessee is Kanpur Steel Co. Packing, therefore, was not an integral part of the redrying process. Immediately on his death disputes seem to have arisen as regards the succession to the Dera. In any view, it is contended, as the mortgagee did not deny his liability to account for the profits realized by him Revenue Lawyers in High Court Chandigarh from the mortgaged properties before the preliminary Civil Lawyers Chandigarh decree was made, he could not evade his statutory liability to account for the profits realized and to appropriate the same towards the mortgage debt till the relationship of mortgagor and mortgagee came to an end.
In other words, the preliminary issues framed by the Labour Court were found in favour of the respondents. An issue was raised Revenue Lawyer in High Court Chandigarh the suit as to whether it was the plaintiff or the defendant who was in possession of the properties and on a finding recorded that Neki Puri was Revenue Lawyers in High Court Chandigarh possession, the suit for a mere declaration and injunction was held to be not maintainable and was, therefore, dismissed. It was claimed that they were part of the cash balance of the company which amounted to Rs.
[171 D; 174 F-H, 177 A, C] Case law reviewed. The Income Tax Officer examined the entries regarding sales preceding the encashment of the notes and (1) [1959] 37 I. The appellant nevertheless claiming to be in possession of the property as the successor of the deceased Kishan Puri by virtue of a title as the Gurbhai of the deceased, brought a suit for a declaration regarding his title and for an injunction restraining Neki Puri from interfering with his possession Neki Puri, as 235 stated earlier, claimed that he was in possession of the properties and asserted a title to such possession by being a Chela who had been appointed by the Bhekh.
Once the idea of packing being a part of the redrying process is eliminated, the transaction qua the 168 packing material involved either a contract of agency, gift or sale, and on the facts, a contract of sale was necessarily implied. (dissenting) : There was nothing on the record to show that after packing the packed tobacco was retained in the factory for the completion of the redrying process. Neki Puri-the original respondent in this appeal (now deceased) claiming to be a Chela of the deceased Mahant appears to have entered into possession of the properties belonging to the Dera basing his title thereto on an appointment made to the office by the Bhekh and the people of the village.
The appellants, who were a Sub-Inspector of Police, a Head Constable and a Constable, respectively, took R into custody on January 6, 1957. An appeal against this judgment was dismissed and ‘hat decree has now become final. Less than three days later R was found lying dead with a number of injuries on the body. During the course of the investigation of a case of house- breaking and theft information was received that R had received the stolen article. The statutory liability of a mortgagee to account for the profits received by him and credit the same towards the mortgage.
713 The Labour Court took up for trial 10 prcliminary issues in the first instance and by its judgment delivered on June 3, 1961, it rejected all the preliminary pleas raised by the appellant. The appellants pleaded inter alia (1) that the prosecution was barred by limitation by reason of the provisions of s. In that case, 32 notes of Rs. Incidentally, however, evidence was recorded on an issue as to whether Neki Puri was a Chela of Kishan Puri-the last Mahant and a finding was recorded on this question adverse to the claim of Neki Puri.
The last Mahant of this Dera-Kishan Puri died on February 15, 1951. Viswanatha Sastri, learned counsel for the respondents, may be summarized thus : The relationship of mortgagor and mortgagee continues upto the date of the final 158 decree. It is further contended that though the rents realized could have been taken into account at the time the preliminary decree was made, the mortgagee was not bound to appropriate the amount towards the debt before the preliminary decree, for he could do so after the decree though the amounts were realized before the decree.
53 of the Madras District Police Act, 1859, and (2) that the trial of the appellants was vitiated by the fact that the completion of the investigation of their case was done by an Inspector of Police and this contravened the Madras Police Standing Orders under which investigation in cases against the police for torture and causing death had to be conducted by a person of the rank of Assistant or Deputy Superintendent of Police or by the Sub-Divisional Magistrate. debt also subsists till that date and, therefore, the fact that the amounts realized by the mortgagee were not given credit to in ascertaining the amount due to him under the mortgage at the time of the making of the preliminary decree would not relieve the mortgagee of his liability to account for the same.