It was a power to tax the sale or purchase of goods which took place within the territories of the State and was to be exercised in those cases where the property in the goods which were the subject matter of the sale or purchase passed within the territories of the State. rightly expressed that decision to be binding on him so long as it stands. ), page 234, the law regarding the attributes of shares is thus stated Partnership is -merely an association of persons for carrying on the business of partnership and in law the firm name is a compendious method of describing the partners.
Such is, however, not the case of a company which stands as a separate juristic entity distinct from the shareholders. One Bai Zaverben, widow of Chhaganbhai Govindbhai Patel was the owner of the suit house. This being the legislative practice in India as well as in England at the time when the power to tax sales or purchases of goods was conferred on the State Legislatures the scope of that power would have been ordinarily determined by the definition of the sale of goods to be found in these- respective Sales of Goods Acts and the State Legislatures would have had the power to tax sales or purchases of goods in which the property in the goods passed within the respective territories of the States.
17) One of the submissions of the learned counsel for the appellant was that one witness by name – Pradhan though named in the record was not examined by the prosecution and, therefore, his non-examination is fatal to the prosecution case and has rendered the appellant’s conviction bad Advocate in Chandigarh law. Kalidas Chunnilal Patel, by operation of law, then Advocates Chandigarh became landlord of the suit house 5) On 06. 16) The High Court thus, in our view, committed jurisdictional error when it dismissed the appeal in limine saying that it only involves question of fact.
The Appellant has however sought to urge before us that that decision was erroneous and has attempted to persuade us to reconsider the same and put a construction on article 286(1)(a), the Explanation thereto and article 286(2) which is different from that adopted by the majority Judges Advocates in Chandigarh the Bombay Sales Tax Appeal. 1978 alleging that after the death of Bai Zaverben, he has not paid any rent to him. We cannot countenance the approach of the High Court.
– This analogy is wholly inaccurate. In Halsbury’s Laws of England, Volume 6 (3rd Ed. She had let out the suit house to one Ranchhodbhai Govindbhai as her tenant on a monthly rent of Rs. In these thirty Schools there are three thousand Anglo-Indian 572 students forming 37 per cent. 4) The suit house is situated in village Sachan, Taluka Wagra, District Bharuch. It was also stated that the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 (hereinafter referred to as “the Act) does not apply to the suit house.
There is no doubt that this is a case to which the Prevention 969 of Corruption Act, 1947 would apply and that by virtue of section 6(c) thereof the prosecution requires the sanction of the authority “competent to remove the appellant from his office. 1978, Kalidas Chunnilal Patel served a legal notice to Ranchhodbhai Govindbhai demanding arrears of rent from 26. The remaining 118 Schools have adopted English as the medium of instruction. Kalidas Chunnilal Patel thus became the sole owner of the suit house on the strength of will after her death.
nThe only serious argument that has been advanced and which requires a little closer examination is that there Advocates Chandigarh was no valid sanction for the prosecution. She had, however, executed a will in favour of one Kalidas Chunnilal Patel (the appellant herein-since dead and represented by his legal representatives) bequeathing the suit house to him. Ranchhodbhai Govindbhai, on receipt of the notice, denied the allegations made therein by sending his reply.
Thirty out of these 118 Schools are Anglo- Indian Schools. He had also executed rent note in her favour. Kalidas Chunnilal Patel also demanded possession of the suit house alleging therein that he genuinely required the suit house for his personal residence. The name of Kalidas Chunnilal Patel was accordingly mutated in revenue records as owner of the suit house. The submission has no merit. In the State of Bombay there are in all 1403 Secondary Schools. This was not a power to tax a seller or a purchaser in personam.
of the total number of students receiving instruction in those Anglo-Indian Schools. 1285 of these Schools import education through the medium of some language other than English. Bai Zaverben died in 1977. Chandigarh Advocate This appears also to be the position under rule 1705(c) of the Indian Railway Establishment Code, Volume 1 (1951 Edition) which is as follows It has been pointed out that the appellant is a civil servant of the, Indian Union and that by virtue of article 311 (1) of the Constitution he cannot be removed by an authority subordinate to that by which he was appointed.
nIt was argued that the position of shareholders in a company is analogous to that of partners inter se. consist of non-Anglo-Indian students. ” It is urged that this requirement was not satisfied on the facts of this case.