We further find that on 08. The appellant company, carrying on business in manufacturing and selling textiles at Baroda, received in the assessment years 1942-43 and 1943-44 payments in cheques from the Government of India for the supply of such goods on bills submitted, as agreed upon in prescribed printed forms which provided that the Government should pay the amount due to the appellant by cheque. (104) In our considered opinion, the High Court committed yet another error when it recorded the finding that provisions of Arms Act is not applicable to the case in hand and in any event are otherwise not applicable by virtue of Section 45(a) and hence no accused person can be prosecuted for any of the offences punishable under the Arms Act.

(supra) requires re-consideration. In pith and substance therefore, the Ordinance deals with public order and criminal law and procedure; the mere fact that there is an indirect impact on armed forces in s. Besides this reference to military or air operations, the rest of the provisions of the Act has nothing to do with the armed forces and if one looks at the pith and substance of the Ordinance it will be found that it deals with persons who are concerned with the 691 subversion of the government established by law by becoming enemy agents or doing certain acts with intent to aid the enemy.

The question was whether the amounts of the cheques were income, profits and gains received by the appellant Advocate in Supreme Court of India the taxable territories -and were as such liable to tax under S. 59,026 in the name of the assessee's wife. Similarly, the High Court had no jurisdiction to appreciate the materials produced like an appellate court while hearing the petition under Section 482 of the Code or/and Revision Petition under Section 397 abid. This definition shows that the Act intends to confer the benefit of its provision on all persons who fall within the wide definition of the expression " Employee ".

4(1)(a) of the Indian Income-tax Act. 347 (1) of the Code, he has to follow this procedure. This is specifically stated in the synopsis and the list of dates. He added a footnote to the return to the following effect: Before, however, the Income-tax 116 Officer could take any action, the assessee submitted a " voluntary " return on January 5, 1950 of his income for the accounting year 1944-45 (assessment year 1945-46) showing a total net income of Rs. 209 and proceeds to frame a charge under s.

It will be seen from this analysis of the provisions relating to commitment that s. It would be noticed that the definition of establishment is very wide, and it does not purport to be exhaustive because it expressly empowers the State Government to include within its purview by notification other establishments not specified Advocate in Supreme Court of India it. 145 to be, an establishment for the purposes of this Act. In view thereof, we are of the opinion that the matter needs to be heard by a three-Judge Bench.

(117) It is a settled principle of law that if a law laid down by this Court was not applied properly by the High Court then such order has to be set aside. (99) In other words, none of the aforementioned questions were capable of being answered without the aid of evidence to be adduced by the parties, by mere reading of FIR, Final report, charge sheet, for the first time by the High Supreme Court of India Lawyers lawyers in Supreme Court exercise of its inherent jurisdiction. This finding, in our considered view, is also not legally sustainable and deserves to be set aside for more than one reason.

2003, an order was passed by this Court admitting the present appeal, after condoning the delay in filing the appeal. The Government sent the cheques from Delhi by post to the appellant at Baroda and it received and accepted them in Baroda in full and unconditional satisfaction of its claim and cashed them through its bank accounts in Bombay and Ahmedabad. But as we have said earlier it is not necessary that the Magistrate should begin from the beginning again when he so makes up his mind.

B Johari's case (supra) was not applied properly. (6) defines an employee as meaning a person wholly or principally employed in, and in connection with, any establishment, and includes an apprentice but does not include a member of the employer's family. Now when a Magistrate makes up his mind to commit a case not exclusively triable by the Court of Session under -the power given to him under s. 208 gives a right to the accused to produce evidence in defence before the Magistrate examines him under s.

In this case, we find that the law laid down by this Court in Bhajan Lal (supra) and S. The appellant, however, did not request or write to the Government indicating in what way the payment by cheque was 237 to be made. It is necessary to reproduce the relevant conclusions, which are as follows:- (iii) When a writ is issued under Article 226 of the Constitution, it is issued in exercise of its original jurisdiction whether against the Tribunal or inferior Court or administrative authority The special bench as is evincible from the judgment impugned, has delved into the questions framed by it, if we permit ourselves to say so, at great length and recorded its conclusions in seriatum.