In our opinion, none of these circumstances conclu- sively indicate an intention in Ram Narain of permanently removing himself from Pakistan and taking up residence in India. Side by side was the new municipalty called the Patna Administration Committee holding way over the new area which we have called patna Administration. nThe result of all this was that up to 1922 there was in existence the Patna City Municipality with jurisdiction over the area we have called patna City : the whole of the Bengal Municipal Act of 1884 applied there.
If there is no legal necessity the transferee gets only the widow's estate which is not even an indefeasible life estate for it can come to an end not merely on her death but on the happening of other contingencies like re-marriage, adoption, etc. The defalcations were subsequently discovered, and in 1934 the assessee realised that amount from his auditor and his insurer as damages for negligence In fact, sums amounting to pound 5,201 had been misappropriated by the officers employed by him and had not been expended.
Thus the meaning of surcharge is to charge in addition or to subject to an additional or extra charge. 719 carries as well as the common carriers would occupy the same position so far as the guaranteed right under article 19(1) (g) is concerned and both are liable to be controlled by appropriate regulations under clause (6) of that article. " The result of these provisions is that when the Commission is collecting the materials from different sources against the assessee he is not entitled to be present at those stages and take part in the enquiry, but after the material is ready and is placed on the record then he can be present and has to be given a reasonable opportunity of rebutting any evidence that may have been collected against him.
Even if there is no necessity in fact, but it is proved that there was representation of necessity and the alienee after making bona fide enquiries satisfied himself as best as he could that such necessity existed, the actual existence of a legal necessity is not a condition precedent to the validity of the sale. nFor legal necessity she can convey to another an absolute title to the property vested in her. "7(3)-Any person whose case is being investigated by the Commission may be represented by a pleader, a registered accountant or an employee duly authorised to act on his behalf, provided that no person shall be entitled to be present or to be represented in the course of an enquiry under subsections (3) and (7) of section 6.
Now, in Vallambrosa Rubber Company v. there observed at page 192:- "But there remains the question, which I have found more difficult, whether apart from the express prohibitions, the sum in question is (in the words used by Lord Sumner in Usher's case(3) ), a proper debit item to be charged against incomings of the trade when computing the profits of it; or, in other words, whether it is in substance a revenue or a capital expenditure. It is thus defined by Webster.
The Bengal Municipal Act did not apply to this area of its own force; only certain sections which the Local Government had picked out under powers conferred by the Patna Administration Act Of 1915 were applied there Lord Dunedin, as Lord President of the Court of Session, expressed the opinion that "in a rough way" it was (1)(1915) 6 T. Sub-section (4) of section 7 which came in for considerable criticism provides as follows:- 455 "7(4)-No person shall be entitled to inspect, call for, or obtain copies of, any documents, statement or papers or materials furnished to, obtained by or produced before, the, Commission or any authorized official in any proceedings under this Act; but the, Commission and after the Commission has ceased to exist such authority as the Central Government may in this behalf appoint, may, in its discretion, allow such inspection and furnish such copies to any person-.
The partition of India Advocate in Chandigarh
and the events that followed in its wake in both Pakistan and India were unprecedented and it is difficult to cite any historical precedent for the situation that arose. 'A premium given for a loan or a charter or other privilege granted to a company; as, the bank paid a bonus for its charter; a sum paid in addition to a stated compensation'. It has to be remembered that Chandigarh Advocate
in October or November, 1947, men's minds were in a state of flux. 530, para 10) The meaning of the word surcharge as given in the Websters New International Dictionary includes among others to charge (one) too much or in addition also additional tax.
Therefore if there is no necessity in fact or if the alienee could not prove that he made bona fide enquiries and was satisfied about its existence, the transfer is not void but the transferee would get only the widow's estate in the property which does not in any way affect the interest of the reversioner If an alienee from a Hindu widow succeeds in establishing that there was legal necessity for transfer, he is completely protected and it is immaterial that the necessity was brought about by the mismanagement of the limited owner herself.
n820 quarry had shown Advocates in Chandigarh
his income-tax returns various amounts as paid to labourers, and those amounts had been allowed as business expenses. This appears to me to be a question of fact which is proper to be decided by the Commissioners upon the evidence brought Chandigarh Lawyers
before them in each case ; but where, as in the present case, there is no express finding by the Commissioners upon the point, it must be determined by the Courts upon the materials which are available and with due regard to the principles which have been laid down in the authorities.
The convictions of these accused and the sentences passed upon them by the learned Sessions Judge will therefore be confirmed nThe result therefore is that so far as the verdict of the jury against accused I and 2 is concerned the same was not vitiated either by the admission of inadmissible evidence or by any misdirection or non-direction. Supervisors of Wayne County (1):- "But second, the meaning of the word 'bonus' is not given to it by the objection.