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Nearly two several years ahead of this, in 1808, Supreme Court Lawyer on returning to Chandigarh following checking out his estates experienced involuntarily discovered himself in a leading position among the Chandigarh Supreme Court Advocates .

Senior Advocates in Supreme Court of India - Simranjeet Law Associates 815, Sec 16D, Chandigarh -.

It is true that it is open to a Magistrate to hold an inquiry from the beginning under Chapter XVIII in a case not exclusively triable by the Court of Session. Similar challenge stands raised in other civil appeals against Orders rejecting their applications for extension of time. It is a cardinal principle of the tax law that the law to be applied is that in force in the assessment year unless otherwise provided expressly or by necessary implication. In this case undoubtedly the Magistrate did not indicate to the accused from the beginning that his proceedings were in the nature of an inquiry under Ch.

As a matter of fact the learned Judge then gave quotations from 22 170 various English decisions e. , in Veerappa Pillai v. 18692 of 2005 to the extent it dismissed the challenge to the order passed by respondent no. 406 of the Penal Code. Northumberland Compensation Appellate Tribunal(3) was quoted with approval and then a passage from the judgment of Chandrasekhara Iyer, J. It will thus be seen that in that case this court did not hold that the principles that regulate the exercise of jurisdiction in the matter of granting such writs in English law were not to be keptin view.

We have been at pains to refer to this aspect of the matter for considerations would be different if the case was exclusively triable by the Court of Session and began from the outset as an inquiry under Ch. 467, which is exclusively triable by a Court of Session, was mentioned is of no consequence for the summonses. If he fails to do so, the accused can reasonably conclude that a trial is being held. While under the first head the requirement of conformity of Government advertisements with dissemination of information relating to Governments constitutional and legal obligations and the corresponding rights and entitlements of citizens is being stressed upon, under the second head objective presentation of the materials contained in an advertisement bearing in mind the target audience has been emphasized.

Nat Bell Liquors Limited( 2). Civil Appeal 6478 of 1979 is directed against the judgment and order dated 26. Since Civil Appeal No. Therefore the accused would naturally conclude that the proceedings before him were in the nature of a trial of a warrant case as the summonses that they had received were under s. That section says in effect that every mine shall be under a Manager having prescribed qualifications who shall be responsible for the control, management and direction of the mine; it is then pointed out that the word 'agent' in relation to a mine means a person who acts as the representative of the owner in respect of the management of the mine and who is superior to a Manager.

Thus, it clearly follows that though normally the law which is in force in the assessment year would prevail, but this is not an absolute principle as the Court itself carved out exceptions thereto by making it clear that such exception can be either express or implied by necessary implication. We must say with respect that this view of the nature of the proceedings before the Magistrate is not correct.

Where the case is not exclusively triable by the Court of Session, the accused would naturally conclude that the proceedings before the Magistrate are in nature of a trial and not an inquiry under Ch. 207 and hold an inquiry from the beginning in a case not exclusively triable by the Court of Session, the only way in which the accused 'Can know that he is holding an inquiry and not a trial is by the Magistrate informing the accused that he is holding an inquiry under Ch.

The first difficulty is said to arise out of s. If the Magistrate intends to use his powers under s. The claim is based on a misconception of the fundamental basis underlying every income tax assessment. XVIII rather than a trial before himself. Electricity Commissioners (1); King v. to the accused were only for a trial under s. In the same paragraph, the Court also remarked that 'a right claimed by an assessee under the law in force in a particular assessment year is ordinarily available only in relation to a proceeding pertaining to that year'.

2009 passed by the High Court of Gujarat at Ahmedabad in Special Civil Application No. 406 of the Penal Code only. 17 of the Mines Act, 1952. Even the principle which is mentioned is qualified with the words 'ordinarily available'. The fact that in the complaint s. What we shall say hereafter must, therefore, be taken to apply only to a case which began as a proceeding in a warrant or summons case and in which the Magistrate at a later stage takes action under s.

At page 258 a passage from the judgment of Morris, L. It must, therefore, be held that the proceedings before 742 the Magistrate began as in the trial of a warrant case and if the Magistrate at a subsequent stage of the proceedings was of the view that the case should be committed to the Court of Session, he would have to act under s. 6478 of 2009was taken as the lead matter, facts relating thereto are dealt with in detail hereafter.

2005 rejecting the application of the appellants for extension of time under Clause 10 of New Package Scheme of Incentives for Tourism Projects, 1995- 2000. But the mere fact that the Magistrate has such power does not necessarily indicate to the accused that he is holding an inquiry under Ch.
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