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His contention is that the Income-tax Officer had failed to make the computation in accordance with Rule 2(a), and that the Tribunal was right in remanding the matter for a correct computation of the profits in accordance with that Rule. Now the complaint of the appellant is that while a computation was made under clause (b) no independent computation was made under clause (a), and that therefore the profits had not been determined as required by the Rules.

Both the persons were arrested. In view of the above, Section 42(2) was not complied with. (i) The secret information which was recorded as Exh. He has then to adopt whichever is higher as the assessable profits of the year. But we find it impossible to say that when the law requires the satisfaction of a particular officer at a particular time his satisfaction can be dispensed with altogether. Sri Advocates in Chandigarh Ram Meena the then Circle Officer, Nohar was examined as defence witness-1.

nThe Returning Officer shall not reject any nomination paper on the ground of any technical defect which is not of a substantial character. Under Rule 2, the Income-tax Officer has to determine under clause (a) what the gross external incomings of the previous year were, and deduct out of them the managing expenses for that year. Statements of accused were recorded under Section 313 of Cr. It is a fact that no independent computation has been made under Rule 2(a), and therefore there has been no compliance with the Rule.

The learned Judges declined to uphold this objection on the ground that the Company did not place any materials before the Income- tax Officer so as to enable him to make a determination under Rule 2(a), and that in the absence of any materials the Income-tax Officer was justified Advocates in Chandigarh acting on the actuarial report for computing the profits even under Rule 2(a). In our opinion, this provision is as necessary and as substantial as attestation in the cases of a will or a mortgage and is on the same footing as the II subscribing ” required in the case of the candidate himself If there is no signature and no mark the form would have to be rejected and their 489 absence could not be dismissed as technical and unsubs- tantial.

The prosecution produced 12 witnesses including Station House Officer, Shishupal Singh as PD-11. 1995 (3) SCC 295, this Court considered the claim of discrimination of HT consumers with agriculturists to be untenable. Jeep HR 24-4057 was seen coming from Sahaba. Concessional tariff extended to agriculturists as a separate class was held not violative of Article 14. He has also to find out in terms of clause (b) the annual average surplus on the basis of actuarial valuation in the manner prescribed therein.

Prosecution also produced documents Exh. Material was sealed and after reaching the police station first information report being FIR No. If the Returning Officer had omitted the attestation because of some slip on his part and it could be proved that he was satisfied at the proper time, the matter might be different because the element of his satisfaction at the proper time, which is of the substance, would be there, and the omission formally to record the satisfaction could probably, in a case like that, be regarded as an unsubstantial technicality.

Opium powder was weighed and two samples of 200 grams each were taken from each bag. Seizure memo was prepared on the spot. ” The question therefore is whether attestation is a mere technical or unsubstantial requirement. Two independent witnesses PD-2 Hawa singh and PD- 3 Karam Singh were declared hostile. When the law enjoins the observance of a particular formality it cannot be disregarded and the substance of the thing must be there The “satisfaction ” of the Returning Officer which the rules require is not, in our opinion, any the, less important and imperative We are not able to regard it in that light.

nThe substance of the matter here is the satisfaction of the Returning Officer at a particular moment of time about the identity of the person making _a mark in place of writing a signature. Advocate in Chandigarh It was stated that one driver and two other persons were sitting who told their names as Jagraj Singh and Kishan Lal. In Real Food Products Ltd. Bags were lying in the jeep. P-15, the information sent to the Circle Officer, Nohar which was also received by Circle Officer, Nohar the above fact was mentioned which was missing in the Exh.

Station House Officer gave notice to Jagraj and Krishan Lal and thereafter search was conducted. This contention must, in our opinion, succeed. Samples were sent to Forensic Science Laboratory, Jaipur and on receiving a positive report, chargesheet was filed Lawyer in Chandigarh against both the accused under section 8/15 of the Act. Nine bags containing opium powder were recovered from the jeep for which the accused were having no licence. Mitra for the appellant does not dispute the position that the business of the Company on annuity policies dependent on human life is insurance business as defined in section 2(11), and that the profits of the business should therefore be computed in accordance with Rule 2 in the Schedule to the Income-tax Act.

P-21 Roznamacha it was not mentioned that two persons will come from Jhunjhnu who are carrying powder of opium, whereas Exh. 291/98 was registered.