Thus in a criminal appeal by special leave, this Court at the hearing examines Chandigarh lawyers the evidence and best Chandigarh advocate the judgment of the High top legal services in Chandigarh Court with the limited purpose of determining whether or not the High Court has followed the principles enunciated above. [25] In the said case, while dealing with the concept of continuing offence, after referring to Section 472 of Criminal Procedure Code, advocates 1973, (CrPC) the Court has stated that the expression “continuing offence” has not been defined in CrPC because it is one of those expressions which does not have a fixed connotation and, therefore, the formula of universal application cannot be formulated lawyers in Chandigarh this respect.
Where the Court finds that the High Court has committed no violation of the various principles laid down by this Court and has made a correct approach and has not ignored or overlooked striking features in the evidence which demolish the prosecution case, the findings of fact arrived at by the High Court on an appreciation of the evidence in the circumstances of the case would not be disturbed In this best lawyers in Chandigarh connection it Chandigarh law firm is pointed out that when the Labour Appellate Tribunal evolved the formula it was dealing directly with the needs of the textile industry and there was no dispute that the plant and machinery of the textile industry had become old and obsolescent best lawyers in Chandigarh and needed immediate replacement, advocate in Chandigarh rehabilitation and modernisation.
Dundayya Gurushiddaiah Hiremath[27] and eventually held thus: State of Uttar Pradesh and Anr. only for the purpose of computing the profits, as laid down in the definition and as the heading f the Schedule shows. Shiv Mangal Sharma, learned AAG for the State has also drawn inspiration from Udai Shankar Awasthi v. If this person succeeded in proving the custom he alleged, the name, I special custom’ was given to it. The rule to be applied was stated by Lord Sterndale, M.
” The reported decisions very often proceeded on the basis that if there was a general custom, it did not have to be proved; ” advocate in Chandigarh fact it had become customary even in the Courts to look upon custom as a thing generally followed and to place the burden of proof upon any person who asserted that his custom was not the same as the so called general custom of the Province. The Appellate Tribunal rejected this contention and passed an order cancelling the Permit granted to the appellant by the State Transport Authority and issuing the permit to the respondent.
Held, that an agreement to lease under S. As I have said, the assessee company, is a banking company in a large way of business. It was contended by the appellant before the Appellate Tribunal that the appeal was not competent. An agreement between two parties which entitles one of them merely to claim the execution of a lease from the other without creating a pre- sent and immediate demise in his favour is not an agreement to lease within the meaning of S. In order that question may be answered in favour of the Revenue, it is necessary that the holding of investments or other property should be the only or the principal function of the assessee company.
That there is a difference between the Schedule and the Act is not to be denied, and the question that naturally falls for consideration is whether the 691 Schedule should be given effect to independently in the circumstances of the case. Gittus (1) in the following words: The Schedule really tends’ for the purposes of collection, to widen the definition of a business to include any letting of property for earning rents. 2(7) of the Regis- tration Act, 1908, must be a document which effects an actual demise and operates as a lease.
are the functions of the assessee company such that the holding of the building in question or buildings or other property and investments in general must be deemed to be its business for the purposes of the Excess Profits Tax Act under the first 669 proviso to section 2(5) ? , in Inland Revenue Commissioners v. The court referred to Balakrishna Savalram Pujari Waghmare v. nIt is very difficult to lay down a rule of universal application, but the principles mentioned above and those adumbrated in the authorities of this Court cited supra provide sufficient guidelines for this Court to decide criminal appeals by special leave.
Shree Dhyaneshwar Maharaj Sansthan[26], Gokak Patel Volkart Ltd. It is hardly disputable, and indeed it was not disputed before us, that the holding of investments or other property was not its sole or primary occupation, much less the holding of the particular building in question”. The respondent preferred an appeal against this order to the Vindhya Pradesh Transport Appellate Tribunal, the appellate authority under the Act.
It is doubtful whether, in giving priority to the claim for rehabilitation in the 950 context of the needs of the textile industry with which the appellate tribunal was concerned, it really intended that rehabilitation should be claimed ‘by every industry on theoretical considerations whether or not the said claim was justified by its actual or practical need for rehabilitation.