Please also say in your telegram to which branch of the Punjab National Bank we should send the documents. 9016-17/2014 and are directed against a common judgment and order dated 12th March, 2014 passed by the Jharkhand High Court in W. 14 of 1959, there is one more circumstance, which will be mentioned later. After so stating the constitution Bench proceeded to state that where a preliminary enquiry is necessary, it is not for the purpose for verification or otherwise of the information received but only to ascertain whether the information reveals any cognizable offence.
That case, however, was very Advocate Simranjeet Singh Sidhu different in its facts. The category of cases in Advocate Simranjeet Singh Sidhu which preliminary inquiry may be made are as under: The other set of appeals pertaining to Tata Steel consists of four appeals. ” It will be noticed that three ingredients of the clause lie on the surface of its language. This opinion of the Tribunal which has already been reproduced earlier, was shortly that there was no ‘expenditure’ yet and this was only an allocation of funds for an I expenditure which might or might not be incurred in the future.
The petitioners challenge inter alia 43 the constitutionality of the Sugar Export Promotion Act, 1958 (30 of 1958), which shall hereafter be referred to as the Act. In order that a deduction may be claimed under its provisions it must be proved first that there was an expenditure, secondly, that the expenditure was not in the nature of a capital expenditure- I am leaving aside the personal expenses-and, thirdly, that it was laid out or expended wholly and exclusively for the purposes of the assessee’s business-I am leaving out profession or vocation.
the High Court should and will always give proper weight and consideration to such matters as (1) the views of the trial Judge as to the credibility of the witnesses, (2) the presumption of innocence in favour of the accused, a presumption certainly not weakened by the fact that he has been acquit- ted at his trial, (3) the right of the accused to the benefit of any doubt, and (4) the slowness of an appellate court in disturbing a finding of fact arrived at by a Judge who had the advantage of seeing the witnesses Adverting to the facts of the case, the Privy Council proceeded to state, “.
He was thus of the opinion that the case fell within the rule laid down in Atherton’,s case (1). Whether the question can be answered in the bland form it is posed, is a matter to which we will have to address ourselves presently. ” 49 The facts from here progress differently with these two petitioners, and they are stated separately. After laying down so, the larger Bench proceeded to state:- “120. The petitions are directed against the Union of India and the Indian Sugar Mills Association (Export Agency Division) Calcutta.
” These two passages indicate the principles to be followed by an appellate court in disposing of an appeal against acquittal and also the proper care it should take in re- evaluating the evidence. Com- missioner of Income-tax, West Bengal (1) was able to decide whether a particular outlay was ‘ expenditure’ without reference to the other ingredients of cl. The Privy Council explained its earlier observations in Nur Mohammad v. 1504/2009 it is also clear that as far as Tata Steel is concerned, Washery Grade IV coal that it extracts needs to be beneficiated to make it usable in the steel industry and the controversy is limited to the issue of payment of royalty – whether it is payable on raw or unprocessed or ROM coal at the pit-head or it is payable on processed Steel Grade coal.
It is the Tribunal which referred the question in this form, keeping to itself the right to decide about the other ingredients of the clause later. The Judgment of the Court was delivered by 79 615 S. 181 of 1953 of that Court. The petitions raise the same contentions, but in Writ Petition No. Perhaps, the Tribunal decided this case in this way and referred the question it did, because it felt that if this Court in Allahabad Bank Ltd. These appeals filed by Tata Steel arise out of S.
It decided the question as framed. As to what type and in which cases preliminary inquiry is to be conducted will depend on the facts and circumstances of each case. -This is an appeal from the judgment and order of the High Court of Patna dated October 9, 1953, in Miscellaneous Judicial Case No. ” Advocate Simranjeet Singh Sidhu We must not be understood as finding fault with the Divisional Bench. There, certain contributions on trust for payment of pensions to employees were held not to be I expenditure’, because on the original trust failing, the money was (1)  INSC 58;  S.
(xv), the same could be done in this case also. Emperor (2) thus at p. But it appears to us that this is a very unsatisfactory way to go about the business. They have no reason to think that the High Court failed to take all proper matters into consideration in arriving at their conclusions of fact. They question also the legality of certain orders passed by the second respondent purporting to be under the Act.