id
uint32 1.71k
13.7k
| annotation_id
stringlengths 32
32
| text
stringlengths 6
2.19k
| label
class label 13
classes |
---|---|---|---|
4,207 | a9cdec2689484060a8a6987029db7621 | On hearing the hue and cry of Pw-1, his wife Ratnavva came to the entrance of their house and requested the Accused not to assault her husband-P.W.1, but Accused Nos.1, 2 and 9 assaulted her and killed at the entrance of her house. | 6ANALYSIS
|
4,207 | 11ef2641d17b4772ac2395cf775e3cd0 | P.W1 has deposed that he was hearing and also watching the scene from inside the house. | 6ANALYSIS
|
4,207 | 9402cf7ff99948e4b687183f496a39c2 | Thereafter, his grand father/Siddalingappa and uncles- Mallappa and Nagappa were proceeding towards Police Station to lodge a complain against the Accused and at that time Accused Nos.1 and 5 assaulted his uncle-Mallappa with axe and Accused Nos.3 and 7 with Koitha; Accused Nos.3 and 4 assaulted his grand father/Siddalingappa with koitha; whereas Accused Nos.8 and 9 assaulted Siddalingappa with an axe and Accused No.10 assaulted Siddalingappa with stone; his uncle- Nagappa was assaulted by Accused Nos.1 and 6 with an axe and Accused No.2 with long and within half an hour, the Accused killed four persons viz., his wife, uncles and grand father. | 6ANALYSIS
|
4,207 | 8594d5b4aa584ae591f7a2441f7b2cab | It is in his evidence that after assaulting his wife Ratnavva, grandfather-Siddlingappa, uncles Nagappa and Mallappa, all the accused chased him and PW-5 Maruthi with an intention to kill them. | 6ANALYSIS
|
4,207 | f03f0fcac2a24e84b8e37fb300e6d285 | PW.5-Maruthi escaped through Mallari Oni whereas he (PW-1) ran away from the village; 15 minutes later came to the spot and saw dead body of his wife, grandfather and uncles | 6ANALYSIS
|
4,207 | e7c36603eb764bebb2d944c30372e81e | The evidence of P.W-1/complainant is corroborated by eye witnesses viz., P.W1's sister- P.W2/Bhagawwa N Wadeyar; P.W-1's elder brother's wife/P.W-4-Balawwa; his sister-in-law/P.W3-Kasturi N Wadeyar and his uncles P.W5/Maruti S Wadeyar and P.W- 32/Basappa S Wadeyar. | 6ANALYSIS
|
4,207 | 6bb4cb515edc40d69b32fc416c28e2ee |
18. Now, we refer to the evidence of the Investigating Officer-Smt.Sonia Narang-PW.47 who was the Assistant Superintendent of Police at Bailhongal. | 6ANALYSIS
|
4,207 | 777490f5ebb74f9bb9a5df6bd6592fe6 | It is in her evidence that on 2.9.2005, she took up further investigation and the Circle Inspector of Police at Bailhongal produced accused Nos.1 and 4 before her with a report and she arrested them and they gave voluntary statement as per Ext.P.62 and 63, respectively and produced a Scooter bearing No.KA 24/E 1908, which was used by the accused for escaping from the scene of crime. | 6ANALYSIS
|
4,207 | d633739cf6cf43de8ecc66c817b47f07 | She seized the said Scooter under a panchanama in the presence of P.Ws.16 and 17 as per Ex.P12. | 6ANALYSIS
|
4,207 | 2b6b075d86834faaa6e68f9ddc1412e9 |
Further, she has seized axe (M.O-12), blue colour shirt (M.O- 47) and while lungi (M.O-48) at instance of Accused No.1 under a panchanama in the presence of the above-said panchas. | 6ANALYSIS
|
4,207 | 392ee2f1eef44799ac2ae38cd26140f6 | Likewise she has seized one long (M.O-19), shirt (M.O-50) and black and yellow checks lungi (M.O-51) at the instance of Accused NO4, under a panchayama (Ex.P-13). | 6ANALYSIS
|
4,207 | ff5294e84447473a96db20cd35f6c91c | She has further deposed that the CPI, Bailhongal, produced three accused persons viz., accused No.7/Chandranaik, accused No.3/Siddalingappa @ Mudakappa and accused No.5/Rajashekhar @ Gangappa before her on 10.9.2005 along with a report as per Ex.P-61. | 6ANALYSIS
|
4,207 | edfb40c940c148719146105876d61c7c | She has recorded voluntary statement of Accused NO.5 and accused No.7 as per Ex.P65; Ex.P66 respectively and recovered their clothes worn at the time of incident and weapons used in the commission of crime. | 6ANALYSIS
|
4,207 | 1242d389177b408080a1bdcb34d95e58 | She has deposed that on 16.9.2005, the ASI produced accused No.13/Nagappa Udakeri before her and she interrogated and produced him before the court for remand. | 6ANALYSIS
|
4,207 | 00b1bb730d22473199d24099c8a701c1 |
She received post mortem report. | 6ANALYSIS
|
4,207 | ed841f4a3afc4951afd6a985a5b2c21f | She has sent 47 sealed articles to FSL, Belgaum for chemical examination and filed charge sheet on 8.3.2006. | 6ANALYSIS
|
4,207 | 590b8e7a17a9494889b81350a195da95 | The FSL report has been marked as Ex.P57. | 6ANALYSIS
|
4,207 | 60eea585991d486a80dcb22bec423d94 | IN the cross-examination of P.W-47, she has deposed that since the complainant himself gave further statement stating that the other accused mentioned in the FIR did not commit any offence, they were given up. | 6ANALYSIS
|
4,207 | dc84edf38a15457d8108361bcfe243e7 | Nothing worthwhile is elicited in her cross-examination with regard to the evidence given before the trial Court. | 6ANALYSIS
|
4,207 | 4a30e5204aa445ec90ade4fbd9ee39a7 | Ex.P-47/FSL report reveals that 47 articles were subjected to chemical analysis and all the articles except two articles viz., sample mud and lungi were stained with blood. | 6ANALYSIS
|
4,207 | a41ff3675f974fb585d26b239da5fad6 | Serology report has not been produced. | 6ANALYSIS
|
4,207 | cb4face727cc4fec9e7434205b4a1866 |
Ex.P.51-rough sketch of scene of crime, shows the place of crime and the place where the dead bodies were lying. | 6ANALYSIS
|
4,207 | 35478a0284c8483e93d14150f1587d3e | All the star witnesses were cross-examined by the defence at length by learned counsel for the accused, but nothing worth while was elicited to disbelieve their oral evidence as to the role of the accused in the commission of crime. | 6ANALYSIS
|
4,207 | 71a2db9a8d914bb786d50bfe5e1beb41 | There is no major omissions and contradictions elicited in the cross-examination of the prosecution witnesses. | 6ANALYSIS
|
4,207 | 4d572e05f0dc41ab8a88fa5cd87a294a |
19. It is the case of prosecution that the Accused persons are powerful members of the community in the village and the independent witnesses have not supported the case of prosecution fearing the accused. | 6ANALYSIS
|
4,207 | d8cfa78d36f64b5ea5e978322af60b46 | It is alleged that Accused No.10 threw chappal at the complainant and instigated the Accused persons to kill the complainant and his family members and also assaulted on the fore head of the deceased Siddalingappa with a stone. | 6ANALYSIS
|
4,207 | cad2461342824989a36eee9ea1bc1466 | It is a fact that wife of P.W.1 was killed by the said accused in front of her house and when Siddalingappa along with his two sons-Mallappa and Nagappa were proceeding through Asundi Oni to Police Station, to lodge a complaint, the Accused persons chased them and killed and the dead bodies were lying in the same lane one after another. | 6ANALYSIS
|
4,207 | 99b2582f672942b592c94027d4f3a35d |
The dead bodies lying on the street can be seen in the photographs at Exs.P26 to 29, taken at the scene of crime. | 6ANALYSIS
|
4,207 | ceee379108ba44bd8dfbeefb1319c57a |
Though there is no mention in the complaint about the overt acts by Accused No.8, the evidence of the eye witnesses is sufficient to hold that all nine accused ( namely Nos.1 to 9), in pursuance of the common object and at the instigation of Accused No.10/Mallawwa, they have killed Ratnavva, Siddalingappa, Nagappa and Mallappa, within half an hour. | 6ANALYSIS
|
4,207 | 36e19ae552534ab194616000d9ca2211 |
No doubt the name of Accused No.9/Shankreppa does not find a place in the FIR, but during the course of recording statement of the witnesses, he was arrested and according to the evidence of eye witnesses, Accused No.9 assaulted Ratnavva and Nagappa with an axe. | 6ANALYSIS
|
4,207 | 91a8f900d44142cb8b5e166f6d5d42aa | The contention of the learned counsel for the accused that Accused No.9 was falsely implicated in the case falls to the ground. | 6ANALYSIS
|
4,207 | eb4a20c5cd49405b8212d096bb302c61 | The prosecution has proved that all the above said four persons died an homicidal death. | 6ANALYSIS
|
4,207 | 2338f7febec24356b838825dbf2f21a4 | Evidence on record is sufficient to hold that Accused Nos.1 to 10, with a common object, Rantnavva, Siddalingappa, Mallappa and Nagappa were killed and also attempted to kill PW.1-Suresh and PW.5-Maruthi and hence the order of conviction recorded by the trial court for the offence punishable under section 302 (on four counts) and 307 (on two counts) read with section 149 of IPC, does not call for our interference. | 6ANALYSIS
|
4,207 | a947bd4a547e4dbfbe94978c00a95c23 | The evidence of the prosecution that accused No.11 to 15 abetted the crime is not sufficient to base conviction in the absence of cogent and satisfactory evidence and they are entitled for an order of an acquittal for all the offences alleged against them.
20. | 6ANALYSIS
|
4,207 | 3c5c9925446549a08c8bfa590b0c6a5f | The trial Court has classified the case of murder as 'rarest of rare cases' and awarded death sentence to Accused Nos.1 to 9. | 6ANALYSIS
|
4,207 | e41491baeab44edab0b226d35f4617d9 | Brutality is involved in every murder case. | 6ANALYSIS
|
4,207 | 55d36f8a3e904455aac64688bc24966f |
Number of murders cannot be a ground to award death sentence. | 6ANALYSIS
|
4,207 | 36d3fe7b2c2d44f98a87d389bdf8e339 | The facts to be considered for awarding death sentence are the magnitude and the manner and brutality. | 6ANALYSIS
|
4,207 | d1050d264ffb47528973c12c5afb415d | In the decision reported in 2003(7) SCC 141, supra, the Apex Court has held that "It is true that the incident in question has prematurely terminated the life of twenty-one people and the number of deaths cannot be the sole criterion for awarding the maximum punishment of death." | 4PRE_RELIED
|
4,207 | f940973c249744089a4a2b6309a0898a | In the decision reported in (2011)10 SCC 389, supra, Apex Court has held that the appellant/Accused would not be a menace to society and no reason to believe that the appellant cannot be reformed or rehabilitated or would constitute a continued threat to society and it is not the `rarest of the rare case' causing for extreme penalty of death. | 4PRE_RELIED
|
4,207 | 645b3196fba64332baab59a943c07943 | In the decision reported in (2011)13 SCC 706, supra, the Apex Court has held that murder committed in a very brutal and inhuman fashion alone cannot justify death sentence and in the absence of any evidence to show that the appellant was a continuing threat to society or was beyond reform and rehabilitation, death sentence cannot be sustained.
| 4PRE_RELIED
|
4,207 | c08d780e89cb4dcba818ccca41ddb499 | In the case of Bachan Singh Vs. State of Punjab reported in (1980)2 SCC 684, the Constitution Bench of the Apex Court has held that "for a person convicted of murder, life imprisonment is the rule and death sentence is an exception, and mitigating circumstances must be given due consideration and death sentence can be awarded only in the `rarest of rare cases' and for special reasons to be recorded." | 4PRE_RELIED
|
4,207 | 675bfe2bbb534540838d405f1d63ac44 | In the decision reported in 2012(4) SCC 289, supra, the Apex Court has held that by drawing balance sheet of aggravating and mitigating circumstances and examining them in the light of facts and circumstances of the case, concluded that this was not a case where extreme penalty of death be imposed upon the accused and therefore, death sentence awarded to the accused was commuted to one of life imprisonment of 21 years. | 4PRE_RELIED
|
4,207 | 1c5d6b5cee1048b1bf015e12b3a10fc5 | In the above-said case i.e., Brijendrasingh's case, the Apex Court has given the cases falling under the category of aggravating and mitigating circumstances. | 4PRE_RELIED
|
4,207 | 2edfcd9319014d8fb9067be04f0e1e8d | The Apex Court has laid down the principles to determine whether this case falls within the scope of rarest of rare cases for imposition of death sentence. | 4PRE_RELIED
|
4,207 | 5a0ccf7e44834431a8a7dced18c40d20 |
The principles laid down by the Apex Court are as under: " (i) The Court has to apply the test to determine, if it was the 'rarest of rare' case for imposition of a death sentence; (i) In the opinion of the court, imposition of any other punishment i.e., life imprisonment would be completely inadequate and would not meet the ends of justice; (ii) Life imprisonment is the rule and death sentence is an exception; (iii) The option to impose sentence of imprisonment for life cannot be cautiously exercised having regard to the nature and circumstances of the crime and all relevant circumstances; and (iv) The method (planned or otherwise) and the manner (extent of brutality and inhumanity, etc.) in which the crime was committed and the circumstances leading to commission of such heinous crime." | 6ANALYSIS
|
4,207 | 844c5b1e1c5449aebb319b162696f019 |
21. Accused Nos.1 to 6 and 8 are aged between 18 and 38 years; whereas Accused Nos.7 and 9 are aged about 51 and 53 years. | 2RATIO
|
4,207 | 14e0a5bc1f854f6bba446722d5cd73b6 | Keeping in view the above principles laid down by the Apex Court, we are of the considered view that death sentence awarded by the trial court is contrary to the principles laid down by the Apex Court. | 2RATIO
|
4,207 | 359b3aa42d96478188f749bc18ca851a |
22. Accordingly we answer the points for consideration partly in favour of the accused. | 6ANALYSIS
|
4,207 | 0c7aebe78f7a4b7285febf257a673075 |
23. For the foregoing reasons, we pass the following order: I. | 1RPC
|
4,207 | 905e355d13e949f7be6a3764b4f9d34a | Reference case in Crl. R.C. No 11 of 2009 is rejected. | 1RPC
|
4,207 | 7d0da703ac0e4ae185f36992f2d81314 | II. Appeal in Crl. A. No. 2516 of 2009 filed by accused No.1, 4 to 6, 8, 9 and Crl. | 1RPC
|
4,207 | 7f040057c4c241a6a942827e4ed5f4dd | A No. 2535 of 2009 filed by Accused No.2, 3, and 7 are rejected. | 1RPC
|
4,207 | 79f8e0ed283e4eca90c0eaaccf6c7bf1 | III. Appeal in Crl. A. No.2516 of 2009 filed by Accused No.11,12 and 13 and Crl.A.No.2536 of 2009 filed by Accused No.14 and 15 are allowed and the impugned judgment of conviction and sentence recorded against them (accused No11 to 15) are set aside and they are acquitted of the offences alleged against them and they shall be set at liberty forthwith, if their presence is not required in any other case; IV. | 1RPC
|
4,207 | bd02d54f686b4189834977595864aa19 | The impugned order of conviction recorded by the trial court as against the Accused Nos.1 to 10 for the offence punishable under Section 114, 143, 147, 148, 307 (on two counts), 504, 506, 302 r/w Section 149 of IPC, on four counts, is confirmed; V. | 1RPC
|
4,207 | 79533112f45d4ea288990d6103199ecd | The impugned order of sentence made against Accused Nos.1 to 10 for offences punishable under Section 114,143,147,148, 307 (on two counts), 504,506 read with section 149 is also confirmed. | 1RPC
|
4,207 | f941fbdcab164a1895cd790d4a6b683d | VI. Accused Nos.1 to 10 are sentenced to undergo imprisonment for life (21 years) and pay fine of `10,000/- each, on four counts, in default in payment of fine, to undergo imprisonment for a period of one year, for the offence punishable under Section 302 read with Section 114/149 of IPC; VII. | 1RPC
|
4,207 | 16f4870c8596427992d4fde3ee4089cd | All the substantive sentences shall run concurrently. | 1RPC
|
4,207 | c69e961c8e17424a9f3d8e8ad20f8d15 |
VIII. | 1RPC
|
4,207 | 99aeafc45be74428b02b1318f9d030d7 | Accused are entitled for set-off of the period of detention undergone by them under section 428 of Cr.P C.
X. | 1RPC
|
4,207 | 223cc432842542e6a7486a3ad7c0b786 | If the fine amount is recovered, a sum of `50,000/- shall be paid to P.W.1 towards the death of his wife; whereas a sum of `50,000/- shall be paid to the spouse of deceased Siddalingappa, Nagappa and Mallappa or their legal representatives, as the case may be, respectively, as compensation. | 1RPC
|
4,207 | 03291b632c1148fda32b5b5ce434cd71 |
XI. Accordingly the impugned judgment of conviction and sentence are modified. | 1RPC
|
4,207 | 2964ac9275ee4a2387b556740bc4a9a7 |
Sd/- JUDGE Sd/- JUDGE Bjs | 0NONE
|
4,097 | ec5e65782b1949e4a5445a2115ab5382 | PETITIONER:
RAGHUBAR MANDAL HARIHAR MANDAL
Vs.
RESPONDENT: | 12PREAMBLE
|
4,097 | 76e599edaae94f598524a36d31ddc745 |
THE STATE OF BIHAR
DATE OF JUDGMENT: | 12PREAMBLE
|
4,097 | a3d41132935b411598aa95921f8777c4 |
22/05/1957 | 12PREAMBLE
|
4,097 | c4966fa50da94ec284f3cccad041bdc3 |
BENCH:
DAS, S.K.
BENCH:
DAS, S.K.
BHAGWATI, NATWARLAL H.
KAPUR, J.L.
CITATION: 1958 SCR 37
1957 AIR 810
ACT:
Sales Tax-Assessee's accounts rejected as unreliable-Assess-
ment made on guess without reference to evidence or
materialValidity-Bihar Sales Tax Act, 1944 (Bihar Act VI of
1944),S.I0(2)(b)-Indian Income-tax Act, 1922 (XI Of 1922),
S. 23(3).
HEADNOTE:
The appellant filed the necessary returns, as required by
the provisions of the Bihar Sales Tax Act, 1944, and
produced the account books. | 12PREAMBLE
|
4,097 | 3891c88e3d984f06903be54ad0bce7f6 | The Sales Tax Officer
considered that the account books were not dependable and,
after rejecting them as well as the returns, proceeded to
estimate the gross turnover by adopting a figure by pure
guess, without reference to any evidence or material, and
made the assessment under s. 10 (2) (b) of the Act. | 12PREAMBLE
|
4,097 | c8cb0354be4d467e8f420033cad5238a |
Held, that under S. 1O (2) (b) of the Bihar Sales Tax Act,
1944, a duty is imposed on the assessing authority to make
the assessment after hearing such evidence as the assessee
may produce and such other evidence as the assessing
authority may require on specified points, and, in case the
returns of the assessee and his books of account are
rejected, the assessing authority must make an estimate, but
this must be based on such evidence or material as the
assessing authority has before him, including the assessee's
circumstances, knowledge of previous returns and all other
matters which the assessing authority thinks will assist him
in arriving at a fair and proper estimate.
Dhakeswari Cotton Mills Ltd. v. Commissioner of Income Tax,
West Bengal, (1955) 1 S.C.R. 941 and Income-tax Commissioner
v. Badridas Ramrai Shop, Akola, (1937) L.R. 64 I.A. 102,
relied on. | 12PREAMBLE
|
4,097 | 687339257f5a465ba7556d449d852b3e |
JUDGMENT: | 12PREAMBLE
|
4,097 | a215250e03d74fc494cde08e89a736a2 |
CIVIL APPELLATE JURISDICTION: Civil Appeal No.
249 of 1954. | 0NONE
|
4,097 | cd5012da7cf64bfe80c1d258ef34b45b |
Appeal by special leave from the judgment and order dated January 8, 1952, of the Patna High Court in Misc. Judicial Cases Nos. 13, 14, 15, 16, 17, 18 and 19 -of 1949. | 0NONE
|
4,097 | bf6011008946414b8f5eb769b327d70c |
Bhawani Lal and K. L. Mehta, for the appellants. | 0NONE
|
4,097 | 366eceab061b40a296a3975529ff3a18 |
L.K. Jha, B. K. P. Sinha and R. C. Prasad, for the respondent. | 0NONE
|
4,097 | 02efe32961d94ad9abcce029234d6715 |
1957. | 0NONE
|
4,097 | c36ac8e16dd340c4b1d563fd45fe2450 | May 22. | 0NONE
|
4,097 | b7017e692e8345cd9b7f8d2d45595fb9 | The Judgment of the Court was delivered by S.K. DAS J.- | 0NONE
|
4,097 | b5fc1ee3388b419082a1ac31c0eb6382 | The appellant Messrs. Raghubar Mandal Harihar Mandal, hereinafter referred to as the assessee, is a firm of bullion dealers carrying on its business at Laheriasarai in the district of Darbhanga in the State of Bihar. | 11FAC
|
4,097 | 4584132a60d04d74bd22fbe3a8dc6987 | The assessee was assessed to sales tax for seven quarters ending December 31, 1945, March, 31, 1946, June 30, 1946, September 30, 1946, December 31, 1946, March 31, 1947 and June 30, 1947, respectively. | 11FAC
|
4,097 | b7ae922d8efa4f6eb6036d4a53545ccd | For three of the aforesaid quarters, namely those ending on December 31, 1945, March 31, 1947 and June 30, 1947, the assessee failed to file the necessary returns as required by the provisions of the Bihar Sales Tax Act, 1944 (hereinafter referred to as the Act), which was the Act in force during the material period; therefore, the assessee was assessed for those three quarters under sub-s.
(4) of s. 10 of the Act. | 11FAC
|
4,097 | 6ad8948698e346f888843c2427a72a2a | For the remaining four quarters, the assessee did file returns. | 11FAC
|
4,097 | 72f1b56cbc21423fbdced7c4e0bfffab | The Sales Tax Officer rejected those returns as also the books of account filed by the assessee for all the seven quarters and assessed the assessee under el. (b) of sub-s. (2) of s. 10 of the Act. | 11FAC
|
4,097 | 8f36ee0a8fb342ee9208da823573f4a5 | The Sales Tax Officer passed separate orders assessing the tax for all the seven quarters simultaneously on October 9, 1947. | 11FAC
|
4,097 | 7e9a42496bb04616a492bbd3a07231e7 | He assessed the tax on a taxable turnover of Rs.
2,94,000 for each of the five quarters ending December 31, 1945, March 31, 1946, September 30, 1946, December 31, 1946 and March 31, 1947; for the other two quarters ending on June 30, 1946, and June 30, 1947, he assessed the tax on a taxable turnover of Rs. 3,92,000. | 11FAC
|
4,097 | d86043c0507e4baab1889f514a6cb5f6 | The assessee then moved in appeal the Commissioner of Commercial Taxes, Tirhut Division, but the Commissioner dismissed the appeals by his order dated February 23, 1948. | 11FAC
|
4,097 | b271fa83c9fa4e94aa0c848c04da273d | The Board of Revenue was then moved in revision but, by its order dated July 31, 1948, the Board refused to interfere. | 11FAC
|
4,097 | 6a2560a65cfa4889a219d24937c3d221 | The Board expressedthe view that the finding of the Sales Tax Officer and the Commissioner that the books of account maintained by the assessee were not dependable was a finding of fact which could not be interfered with in revision ; -therefore the assessing officer was bound to assess to' the best of his judgment. | 11FAC
|
4,097 | 0d85e0d3f255490f84e0e948239cad7e | The Board was then moved under s. 21 of the Act to refer certain questions of law to the High Court of Patna which, the assessee contended, arose out of its order. | 11FAC
|
4,097 | d862845f193b41d8857c66e730e2af4a | By its order dated December 10, 1948, the Board rejected the applications for making a reference to the High Court on the same ground, namely, that no question of law was involved and the assessment orders were concluded by a concurrent finding of fact. | 11FAC
|
4,097 | 33efa87133e94a3d9cd2cb2241f9d02d | The assessee then moved the High Court and by its order dated April 27, 1949, passed in Miscellaneous Judicial Cases Nos. 13 to 19 of of 1949, the High Court directed the Board of Revenue to state a case on the following question: " Whether the Sales Tax.Officer is entitled under section 10(2)(b) of the Act to make an assessment on any figures of gross turnover without giving any basis to justify the adoption of that figure ?" | 10RLC
|
4,097 | 1b1547f75a3d4127aed0d04094f997f8 |
The Board of Revenue then stated a case, and the High Court disposed of the reference by answering the question in the affirmative by its judgment and order dated January 8, 1952. | 10RLC
|
4,097 | 5fbb7ef1005b447b8f90867d9529fb7e |
The assessee then moved this Court and obtained special leave to appeal from the said judgment and order of the High Court. | 11FAC
|
4,097 | 7b1b951ec25d4db58585369c252c97f7 |
The main contention of the assessee is that the High Court has not correctly answered the question of law referred to it. | 6ANALYSIS
|
4,097 | 4c89deda861d480183a7f73904138861 | Before we proceed to consider this contention of the assessee, it is necessary to clear the ground by delimiting the precise scope of the question referred to the High Court. | 6ANALYSIS
|
4,097 | c794ff1220a34fcca3a1ac5bafe6c9a9 | It is well settled that the jurisdiction of the High Court in the' matter of incometax references is an advisory jurisdiction and under the Income-tax Act the decision of the Tribunal on facts is final, unless it can be successfully assailed on the ground that there was no evidence for the conclusion on facts recorded by the Tribunal or the conclusion was such as no reasonable body of persons could have arrived at. | 6ANALYSIS
|
4,097 | 6a969a8080a14859838e6ec712b5726a | It is also well settled that the dutyof the High Court is to start with the statement of the case as the final statement of the facts and to answer the question of law with reference to that statement. | 6ANALYSIS
|
4,097 | e9a1c1f322aa432db5ecb4d289559941 | The provisions of the Indian Income-tax Act are in pari materia with the provisions of the Act under our consideration, the main scheme of the relevant provisions of the two Acts being similar in nature, though the wording of the provisions is not exactly the same. | 6ANALYSIS
|
4,097 | d0b0f0f5f54249c6a4509090d580b90a | Under s. 21 of the Act, the High Court exercises a similar advisory jurisdiction, and under sub-s. (3) of that section, the High Court may require the Board of Revenue to state a case and refer it to the High Court, when the High Court is satisfied that the refusal of the Board to make a reference to the High Court under sub-s.
(2) is not justified. | 5STA
|
4,097 | 8ba4d874671249c98f4ad2d50ac01b18 | Under sub-s. (5) of s. 21 the High Court hears the reference and decides the question of law referred to it, giving in a judgment the grounds of its decision. | 5STA
|
4,097 | ab093b35b9554178a1870047134f02f5 | In the case under our consideration, the question which was referred to the High Court related to the assessments made under s. 10(2)(b) of the Act; in other words, the question related to those four quarters only for which the assessments were made under s. 10(2)(b). | 6ANALYSIS
|