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SINDH HIGH COURT RULES AND FORMS ON THE ORIGINAL SIDE
IN ITS SEVERAL JURISDICTIONS
(ON THE ORIGINAL SIDE)
CONTENTS
PART I
G E N E R A L
CHAPTER I
Preliminary
1. Short title 1
2. Commencement and repeal 1
3. Interpretation 1
4. Computation of time 2
5. Service of notice 2
6. Use of forms in appendices 2
7. Alteration, etc. of rules in First Schedule to the Code 2
In a relief to NDTV Ltd, the Supreme Court Friday 03/04/2020 quashed a notice by the Income Tax department seeking to re-assess the income of the media house for financial year 2007-08. Under Section 147 of the Income Tax Act, 1961 Supreme Court held :
In our view the assessee disclosed all the primary facts necessary for assessment of its case to the assessing officer. What the revenue urges is that the assessee did not make a full and true disclosure of certain other facts. We are of the view that the assessee had disclosed all primary facts before the assessing officer and it was not required to give any further assistance to the assessing officer by disclosure of other facts. It was for the assessing officer at this stage to decide what inference should be drawn from the facts of the case. In the present case the assessing officer on the basis of the facts disclosed to him did not doubt the genuiness of the transaction set up by the assessee.
Section 147 of the Income Tax Act, 1961–
In our view the assessee disclosed all the primary facts necessary for assessment of its case to the assessing officer. What the revenue urges is that the assessee did not make a full and true disclosure of certain other facts. We are of the view that the assessee had disclosed all primary facts before the assessing officer and it was not required to give any further assistance to the assessing officer by disclosure of other facts. It was for the assessing officer at this stage to decide what inference should be drawn from the facts of the case. In the present case the assessing officer on the basis of the facts disclosed to him did not doubt the genuiness of the transaction set up by the assessee.
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 1008 OF 2020
NEW DELHI TELEVISION LTD.
VERSUS
DEPUTY COMMISSIONER OF INCOME TAX
ADMISSIBILITY OF CONFESSION-Section 30 of the Indian Evidence Act mandates that to make the confession of a coaccused admissible in evidence, there has to be a joint trial. If there is no joint trial, the confession of a co accused is not at all admissible in evidence and, therefore, the same cannot be taken as evidence against the other coaccused. If for any reason, a joint trial is not held, the confession of a coaccused cannot be held to be admissible in evidence against another accused who would face trial at a later point of time in the same case.
A confession of the accused may be admissible and used not only against him but also against a coaccused person tried jointly with him for the same offence. Section 30 applies to a case in which the confession is made by accused tried at the same time with the accused person against whom the confession is used. The confession of an accused tried previously would be rendered inadmissible.
ACTS: Section 19 of the Terrorist and Disruptive Activities (Prevention) Act, 1987 and Rule 15 of TADA Rules
Ministry of Commerce & Industry
25-October-2011 14:59 IST
The Cabinet approved the revised proposal of the Department of Industrial Policy and Promotion, Ministry of Commerce and Industry to put in place a National Manufacturing Policy.
The Cabinet in its meeting held on 15″ September 2011 considered the National Manufacturing Policy and directed that the policy may be considered by a Group of Ministers (GOM) for further harmonizing the differences in some inter-ministerial positions notably relating to Ministry of Labour and Employment and the Ministry of Environment and Forests. The GOM in its meeting held on 14th October 2011 has resolved the relevant issues. A revised note incorporating the recommendations of the GOM has been approved by the Cabinet today.
The Foreign Trade (Development And Regulation) Act, 1992
(22 OF 1992)
7th August 1992
An Act to provide for the development and regulation of foreign trade by facilitating imports into, and augmenting exports from, India and for matters connected therewith or incidental thereto.
Be it enacted by Parliament in the Forty-third Year of the Republic of India as follows:-
CHAPTER I
Preliminary
1. Short title and commencement .-(1) This Act may be called The Foreign Trade (Development and Regulation) Act, 1992.
(2) Sections 11 to 14 shall come into force at once and the remaining provisions of this Act shall be deemed to have come into force on the 19th day of June, 1992.
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Justice at the Grassroot Level
The Chief Justice of Pakistan/Chairman, National Judicial (Policy Making) Committee (NJPMC) in his introductory speeches and remarks during the 4-day meeting (18–19 April & 16–17 May 2009) of the NJPMC, made important observations, the substance of which follows:
“The Meeting of the NJPMC has been convened at a critical moment of our national history. There has occurred a gradual deterioration in the law and order situation and parts of the country are experiencing militancy and violence, causing the displacement of hundreds of thousands of innocent people – men, women, children and elderly. These are difficult times. We face existential threats. But I do not think that the difficulties are insurmountable. We are a tenacious nation, have demonstrated, more than once, our strength and ability to face challenges. The lawyers’ movement for restoration of independent-minded judges and supremacy of law/Constitution is a case in point. The movement for a grand cause was thronged by enthusiastic groups including civil society organisations, professional groups, political parties and students, etc. In the evening of 15 March 2009, the movement transformed itself into a mini-revolution. It demonstrated the agility and determination of the masses to stand by the Constitution and dispensation of power under this supreme law. It emboldened me to say today, that together we could face challenges and convert them into opportunities. I have full faith in the ability of the people to rise to the occasion and chalk out a future course of action, based on democratic values and constitutional principles.
(CHAPTER 33A)
(Original Enactment: Act 10 of 2006)
REVISED EDITION 2007
(31st October 2007)
An Act to make provision for the operation and regulation of casinos and gaming in casinos; to establish the Casino Regulatory Authority of Singapore, to provide for its functions and powers and for matters connected therewith.
“The Lord’s teaching to the heathen by the Twelve Apostles”
I
1. Ὁδοὶ δύο εἰσί, μία τῆς ζωῆς καὶ μία τοῦ θανάτου, διαφορὰ δὲ πολλὴ μεταξὺ τῶν δύο ὁδῶν.
2. Ἡ μὲν οὖν τῆς ζωῆς ἐστιν αὕτη· πρῶτον ἀγαπησεις τὸν θεὸν τὸν ποιήσαντά σε, δεύτερον τὸν πλησίον σου ὡς σεαυτόν· πάντα δὲ ὅσα ἐὰν θελήσῃς μὴ γίνεσθαί σοι, καὶ σὺ ἄλλῳ μὴ ποίει.
3. Τούτων δὲ τῶν λόγων ἡ διδαχή ἐστιν αὕτη· εὐλογεῖτε τοὺς καταρωμένους ὑμῖν καὶ προσεύχεσθε ὑπὲρ τῶν ἐχθρῶν ὑμῶν, νηστεύετε δὲ ὑπὲρ τῶν διωκότων ὑμᾶς· ποία γὰρ χάρις, ἐὰν ἀγαπᾶτε τοὺς ἀγαπῶντας ὑμᾶς; οὐχὶ καὶ τὰ ἔθνη τὸ αὐτὸ ποιοῦσιν; ὑμεῖς δὲ ἀγαπᾶτε τοὺς μισοῦντας ὑμᾶς, καὶ οὐχ ἕξετε ἐχθρόν.
PRESBYTER HIPPOLYTUS
Text
We have duly completed what needed to be said about “Gifts”, describing those gifts which God by His own counsel has bestowed on men, in offering to Himself His image which had gone astray. But now, moved by His love to all His saints, we pass on to our most important theme, “The Tradition”, our teacher. And we address the churches, so that they who have been well trained, may, by our instruction, hold fast that tradition which has continued up to now and, knowing it well, may be strengthened. This is needful, because of that lapse or error which recently occurred through ignorance, and because of ignorant men. And the Holy Spirit will supply perfect grace to those who believe aright, that they may know how all things should be transmitted and kept by them who rule the church.
Performance bond and performance guaranteeEstablished means
Lexicon of alcohol and drug terms: World Health OrganizationDefinition of crimes against humanityAppeal Right ofIrretrievable breakdown of marriage meansConsultation meaning ofJudicial independence meaning ofSeparation of Power meaning ofCorroboration means
INCOME TAX-whether the revenue has sufficient reasons to believe that undisclosed income of the asseessee has escaped assessment and therefore there are grounds to issue notice. An assessing officer can only reopen an assessment if he has ‘reason to believe’ that undisclosed income has escaped assessment. Mere change of opinion of the assessing officer is not a sufficient to meet the standard of ‘reason to believe’.
Section 30 of the Indian Evidence Act mandates that to make the confession of a coaccused admissible in evidence, there has to be a joint trial. If there is no joint trial, the confession of a co accused is not at all admissible in evidence and, therefore, the same cannot be taken as evidence against the other coaccused.
FARE INVESTIGATION-Section 156(3) CrPC is wide enough to include all such powers in a Magistrate which are necessary for ensuring a proper investigation, and it includes the power to order registration of an FIR and of ordering a proper investigation if the Magistrate is satisfied that a proper investigation has not been done, or is not being done by the police.
When the power is vested in the very high contitutional authority, it must be presumed that the said authority had acted carefully after considering all the aspects of the matter. It cannot be said that His Excellency the President of India did not consider the mercy petition with open mind filed by the petitioner Pawan Kumar Gupta.
WILL-it is the overall assessment of the Court on the basis of the unusual features appearing in the Will or the unnatural circumstances surrounding its execution, that justifies a close scrutiny of the same before it can be accepted.
