SimranLaw The Fact About Chandigarh Advocate That No One Is Suggesting

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سُئل منذ 4 أيام بواسطة AlvaroHercus (600 نقاط)
Learned counsel for the respondents strongly opposed the prayer and submitted that the appellants may not to be allowed to retain property obtained by ill-gotten means and it was legal for the learned District Judge to have passed the order of attachment in respect of such property which was admittedly the subject matter of the charge-sheet. Assuming there was any substance in their contentions, the same should have been advanced before this Court on the previous occasion, for the contentions, if wellfounded, would have been a complete answer to that application.

" As we are not concerned with this matter in this appeal, there is no need to further refer to it. (1) of Act XXX of 1947, the provisions of section 5(1) of Act XXX of 1947, assuming they were based on a rational classification, have not become void and unenforceable, as being discriminatory in character. " Viscount Haldane however in John Smith and where, as in this case, the expenditure -is to bring back into the hands of the company a necessary ingredient of their existing business-important, but still ancillary and necessary to the business which they carry-onthe expenditure ought to be debited to the circulating capital rather than to the fixed capital, which is em.

Before concluding we desire to express our strong disapproval of the wholly unwarranted attitude adopted by the officers of the State of Uttar Pradesh. As pointed out by the Full Bench of the Lahore High Court in Benarsidas Jagannath, In re [(1946) 15 I. (1) Whether section 5(1) of Act XXX of 1947 infringes article 14 of the Constitution inasmuch as it is not based on a rational classification ? ployed in and sunk in the permanent-even if wasting -assets of the business.

If the contentions were subsequently discovered, then the same should have been brought before the Court by way of review, if any review lay. Indeed, we find from Para 14 of the appellate judgment that it was conceded by the parties through their Lawyer in Chandigarh that the provisions of the Act are applicable to the suit house. " Its business is *holly a business of granting annuities on human life, and no part of its business is ordinary life insurance business. 536, 980 "not a bad criterion of what is capital expenditure as against what is income expenditure to say that capital expenditure is a thing that is going to be spent once and for all and income expenditure is a thing which is going to recur every year" ; and no doubt this is often a material consideration.

The appellate Court, however, came to a conclusion in Paras 16 and 17 that since the plaintiff has already pleaded that his case also satisfies the requirements of relevant provisions of the Act and that pleadings are in conformity with the requirements of the Act, it is not necessary to remand the case to the Trial Court for its retrial under the Act nor it is necessary to send this case to the Rent Tribunal by virtue of Section 28 of the Act, which enables the Court to decide the suit.

Apart from such general principle, the rights and obligations of the parties to the PPA in question are also subject to certain statutory prescriptions. In this view of the matter, the appellate Court proceeded to examine the next question as to whether it is necessary to remand the case to the Trial Court once it is held that the provisions of the Act applies to the suit house. " This preference of his was reiterated by Lord Hanworth M. But the criterion suggested is not, and was obviously not, intended by Lord Dunedin to be a decisive one in every case; for it is easy to imagine many cases in which a payment, though made "once and for all", would be properly chargeable against the receipts for the year.

185] it is not easy to define the term 'capital expenditure' in the abstract or to lay down any general and satisfactory test to discriminate between a capital and a revenue expenditure. but with a view to bringing into existence an asset or an advan- tage for the enduring benefit of a trade, I think that there is very good reason (in the absence of special circumstances leading to an opposite conclusion) for treating such an expenditure as properly attributable not to revenue but to capital.

However, the rights of the State and its agencies and instrumentalities in the realm of contracts are circumscribed by the considerations of public interest. In fact, according to the appellants, no application for attachment could Chandigarh Lawyers have been made under these circumstances. It has, therefore, become Chandigarh Advocates necessary for us to examine whether the property of a person which was merely case of an offence of misappropriation Advocate in Chandigarh but who died during the pendency of the criminal trial can be attached in the hands of his legal representatives under the provisions of Criminal Law Amendment Ordinance, 1944.

But when an expenditure is made, not only once and for all. (2)Whether, after the coming into force of the Indian Income-tax (Amendment) Act, 1954, which operates on the same field as section 5. In our opinion, for the purpose of deciding these petitions, it is not necessary to express any opinion on the first Lawyer in Chandigarh question because we think the second contention is well founded and is sufficient to determine the case in favour of the petitioners.

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