Act by Act 68 of 1984 with effect from 24. This is not a matter with which we can, in the circumstances of this case,' interfere. Nevertheless, as per this Note these are not to be treated as duplicating machines, but printing machines. (4) In the case of any land to which, in the opinion of the appropriate Government, the provisions of sub-section (1) or sub-section (2) are applicable, the appropriate Government may direct that the provisions of section 5A shall not apply, and, if it does so direct, a declaration may be made under section 6 in respect of the land at any time after the date of the publication of the notification under section 4, sub-section (1).

The various provisions Supreme Court advocates of the Act and the Rules made thereunder were, in our opinion, essentially connected with the levying and may, if the security furnished for a bond is not adequate, demand additional security. There being no subsisting prayer seeking to raise the ground under s. State of Madhya Bharat, A. It was also urged that the orders passed were mala fide but no such allegation was made in the petition nor is it shown as to why the orders are mala fide. Prior to the accounting year relevant to the assessment year I943-44 the amount received by R as managing director's remuneration was credited in the books of the Hindu undivided family just as the dividends on the shares held in the names of R and his brother had been done.

The Articles of Association of the company provided for the appointment of R as the first managing director of the company. With a view to taking over the said business as a going concern, a company was floated with R as one of the promoters. 2(9-A) be appointed a managing agent of company and that the office of managing director involves a personal element and the appointment of a managing director must necessarily be of a particular person for his personal skill and other qualities and therefore the remuneration received by him must be his personal earnings.

This group also includes colour printing machines, used to colour, after they have been first printed in black and white, special art editions, playing cards, children's illustrations, etc. Looking at the scheme of the Act, its object and purpose, its true nature and character and the pith and substance the conclusion is inevitable that the Act was within the legislative competence of the Central legislature and although there may be certain matters otherwise within the legislative competence of the provincial legislature they are necessarily incidental to effective legislation by the Central legislature.

What is significant is the recognition of the fact that there are many special machines (obviously due to advancement of technology) which are small office printing machines and they operate by means of printing type or by the offset process. Attorney-General for British Columbia (1). It was contended for the assessee that under the Indian Companies Act a Hindu undivided family cannot, by reason of the definition given in s. Carrbriant, (1943) 1 K.

Held, that the amendment could not be allowed as it sought to introduce a new ground in the petition after the period of limitation. of the business and in anticipation of the incorporation of the company, R on behalf of the company, took over the concern, carried it on and supplied the finance at all stages out of the joint family funds. Sub-sections (3A) and (3B) have been introduced into the L. 100(1)(d)(1) of the Representation of the People Act, 1951.

211; Hate Singh Bhagat Singh v. On December 19, 1930 the contemplated company was incorporated under the Indian Companies Act as 321' a private company with limited liability, in which of the total 950 ordinary shares, R had 326 shares and his brother 356 shares. It is also acknowledged that many times these machines are confused with duplicating machines and improperly referred to as such, primarily because of their appearance as duplicating machines and similar operating principles.

607, and Otto George Gfeller v. Pursuant to an agreement with the vendors. " The Collector was acting within his powers if he asked for the deposit of cash security of Rs. But there was no improper acceptance of the nomination for the nomination paper ex facie did not disclose any defect or disqualification. The ground taken in the petition was that there was an improper acceptance of the nomination covered by s. Underneath the aforesaid special printing machines it is further mentioned that there may be machines for printing a repetitive design, repetitive words, etc.

For the assessment year I943-44 it was claimed that the amount which R received as the managing director's remuneration in the relevant accounting year was his personal earnings and that it should not be added to the income of the Hindu undivided family, but the Income-tax Officer rejected this claim. R was the karta of the Hindu undivided family which became interested in a business concern which was then being carried on by others. , by means of stencils or stencil-plates, the colour being applied by brushes, rollers or by spraying.