Famous Arbitration Advocates In Supreme Court of India House Number 815 Sector 16D Chandigarh 9876616815


If you’ve suffered accidents in an accident—for instance, a automotive accident—the sort of Lawyer in Supreme Court of India you’ll need to see is a private damage Lawyer in Supreme Court of India. Please depart a brief message together with your identify, cellphone quantity and sort of legal professional you wish to be referred to. Funding in actual property, stocks, bonds, negotiable devices, bonds or some other kind of non-public property. In-home counsel work as inner advisers on numerous enterprise and authorized points, similar to labor and employment points, mental property points, contractual points, and legal responsibility points. The work of a Lawyer in Supreme Court of India is broad in scope as there isn’t any singular occupation designated to the title. Your last value will rely on how lengthy it takes to finish your work. You wait it out somewhat longer considering that the horse will tire so you will get off however you notice that you’re ethically obligated to proceed riding the horse. If you’re out on the freeway driving a motorcar all the time then you recognize that there’s at all times the potential to be a sufferer of a motorized vehicle accident.

Avenatti then traveled to Iowa in late July to present a speech at a Democratic dinner, rising hypothesis that the legal professional might run for president. Any time you have got already been unlucky enough to endure accidents on escalators or presumably a family demise as a consequence of negligence then hiring a DC malpractice Lawyer in Supreme Court of India can considerably alter your life. However you’ve to grasp that in case you panic you’ll make a extremely unhealthy resolution, you will be unable to know what should be completed. For women and men like, discovering a extremely skilled divorce legal professionals in Singapore is vital since it should determine how life shall be after separation. There are a lot of several types of attorneys out there within the authorized market at present. Nicely established and reputed companies are providing one of the best transcription companies at inexpensive costs which guarantee high quality options. So it is best to be effectively ready and to not make any sort of errors within the case. Remember, the extra safe and confidential your posts are on social media the higher your case will probably be. Making fewer errors in your case will at all times lead you to success.

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Having a Virginia DUI Lawyer in Supreme Court of India in your staff won’t assure that you simply efficiently defend your self towards DUI prices. The costs and penalties could also be knowledgeable in prior by the officials, your intention ought to be decreasing the fees, penalties, and punishments. These questions can something about your rights, prices, defending choices and penalties. We also can consider all of the touring expense into it like in the event you rent the automobile for consolation touring, or taxi costs, as you’d favor personal car over a public mode of transport. However solely on a situation in case you are unable to afford them, you possibly can assume about public defenders that courtroom gives on your case. The occupation has a duty to guarantee that its rules are conceived in the general public curiosity and never in furtherance of parochial or self-involved considerations of the bar. Earlier than a Lawyer in Supreme Court of India can follow in a state, he should cross the state bar examination.

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And chorus from calling your legal professional a hundred instances a day. Not solely did he efficiently steal hundreds of thousands of dollars, however he additionally, at numerous instances created the id of, and really labored and lived as, an airline pilot, a instructor, a Lawyer in Supreme Court of India and a physician. She didn’t know the rewards that had been readily accessible to her by hiring a slip and fall Lawyer in Supreme Court of India and sadly suffered in further strategies than one explicit. Because of this any rewards given might be measured by the damages obtained. Effectively, if you happen to imagine that you’ve got a powerful case and also you should be given full quantity of compensation for the damages that you’ve incurred simply after the accident. Supreme Court docket held that a state court docket doesn’t typically have particular private jurisdiction to entertain class-motion claims by non-resident plaintiffs towards an organization headquartered exterior of the discussion board state (right here Bristol-Myers Squibb was not based mostly in California). 33 per yr for ad­dress­es outdoors the U.S.

Medical malpractice, additionally termed medical negligence, is a critical subject which impacts many Individuals yearly. The problem for entrepreneurs is that there is no such thing as a visa class that these people match immediately into. Business Regulation is the Regulation that govern the relationships between entrepreneurs. In Canada, the primary-stage regulation diploma (e.g. JD) takes three years to finish. So, the very best route to the courtroom of legislation is by way of knowledgeable faculty abuse Lawyer in Supreme Court of India New York who is aware of all of the nuances of the authorized formalities and procedures. For instance, a Lawyer in Supreme Court of India who commits fraud within the conduct of a enterprise is topic to self-discipline for participating in conduct involving dishonesty, fraud, deceit or misrepresentation. If I used to be Injured At Office Who Ought to I Sue? Finally, when DNA evaluation was carried out lengthy after Locard’s loss of life, he was proven to be proper. Generally, a LLC will not be the precise entity. Then again, it’s permissible to clarify to workers their proper to refuse to talk to the brokers in the event that they resolve to not and that they’ll request that counsel be current.

Selecting the best mesothelioma Lawyer in Supreme Court of India to characterize you is a vital first step in guaranteeing your family’s monetary future. Such a Lawyer in Supreme Court of India could try and second-guess your online business judgment. When writing your admissions essay, it is essential to take notice of your causes for changing into a Lawyer in Supreme Court of India. Nice article and I believe that I perceive the explanations behind that so much higher now. It is healthier to speak properly with the insurance coverage adjuster however you are not actually positive about how properly you possibly can talk with them. We now have lately moved in to a state-of-the-art private harm headquarters, geared up with the hottest authorized instruments in order that we will get you an enormous restoration. However actuality might be worst. You need to do it your self, or get assist to implement your judgment. We should at all times take care that, in our latter-day makes an attempt to excellent the rights of any traditionally wronged group, we not trammel upon the rights of others.

A. No. The main focus is each dad and mom could have an equal position in making choices about vital points corresponding to education and well being care. “I’m extra productive at dwelling, however they should see me, bodily, within the workplace,” he stated. Companies moreover might need copyrights in any authentic works of authorship, along with such issues as photos, brochures, and web sites. The divorce may also embody the settlement of any dependent’s welfare and a custody battle. In different phrases, joint custody will usually be allowed as a result of it’s in one of the best curiosity of the little one to maintain relations with each dad and mom. What steps might be concerned in my case? A formal private harm case sometimes entails 2 events the place one is the complainer and different is the litigant. All that one has to do is obtain all of the kinds wanted to file bankruptcy on-line. It’s an extremely tough scenario and never one anybody ought to be pressured to be on this place.


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Advocate Simranjeet Singh Sidhu.jpg

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Top Notch Advocates in Supreme Court of India – SimranLaw House Number 815, Sector 16-D, Chandigarh.

Thus, when a particular contract is entered into, its novation has to be on fulfillment of all procedural requirements. We have to keep in mind that the contract in question is governed by the provisions of Article 299 of the Constitution. The main proposals for amendment are as follows:- (iii) A time-limit of one year is proposed to be provided for completion of all formalities between the issue of the preliminary notification under Section 4(1) of the Act and the declaration for acquisition of specified land under Section 6(1) of the Act.

Whether, in such a case, can the Supreme Court of India issue a Mandamus? In the present case, it would be canvassed on behalf of the respondent and the applicant that the sale has taken place in favour of the applicant at a time when there was no stay operating against such sale, and in fact when the [pic]second appeal had not been filed. To dilate upon the aforesaid proposition further, we take along third facet of this issue as, to some extent, they are over-lapping. So far as these villages are concerned, the High Supreme Court of India deemed it apposite to release the land in favour of the land owners of those villages.

Fact remains that even when MoPNG requested MoF for giving consent to amend the contract, no such authorisation came from MoF. even in the absence of a contract according to the requirements of Article 299 of the Constitution, doctrine of promissory estoppel can still be invoked against the Government. Even the doctrine of fairness and reasonableness applies only in the exercise of statutory or administrative actions of the State and not in the exercise of contractual obligation and issues arising out of contractual matters are to be decided on the basis of law of contract and not on the basis of the administrative law.

We would, thus, be dealing with this aspect in some detail. The principle is that a party may waive a contract term if that term, if performed, is of benefit to him but not to the other party (or parties) to the contract. 2 is exercisable if and only if the term cannot be or is not performed. When it is signed by the other party it means that it has the approval of both the parties. No doubt, under certain situations, even in respect of contract with the State relief can be granted under Article 226.

In my judgment, the presence of that right is irrelevant to whether the documents service term is for the exclusive benefit of the seller. It is also mentioned that before the signing of the PSCs, the approval of Cabinet is obtained which reflects that the PSC as submitted to the Cabinet has the approval of one of the contracting parties, namely, Government of India in this case. 6 of the agreement dated 19. The High Supreme Court of India also found that in three villages no such third party rights had been created and no developments had taken place.

The incriminating circumstances proved against the appellant form a complete chain of circumstances which is consistent only with the hypothesis of guilt of the appellant. By contrast, the right to terminate the contract conferred by clause 25. (d) Pursuant to Point No. Further, these contracts are to be made by such persons and in such a manner as the President or the Governor may direct or authorize. Each circumstance is incriminating in nature and the totality of circumstances conclusively establishes the guilt of the appellant.

(emphasis laid by this Court) Notwithstanding the above legal principle, we have examined the legality and validity of the alleged gift deed. Therefore, a contracting party cannot claim to be oblivious of the provisions of the law or the contents of the contract at the time of signing and, therefore, later on cannot seek retrospective amendment as a matter of right when no such right is conferred under the contract.

In that connection, the trial Supreme Court of India made the following observations: The trial court arrived at its findings mainly because the appellant did not file the trade mark registration certificates in their original. These are formal contracts made in the exercise of the Executive power of the Union (or of a State, as the case may be) and are made on behalf of the President (or by the Governor, as the case may be).

No doubt, there is an exception to this principle, viz. As noted above, the contention of the respondent is that PSCs are in the nature of a contract agreed to between the two independent contracting parties. The recital of the gift deed, particularly, the recital clause 2 is extracted hereunder: We would however, prefer to follow the dicta in Krishanaji Pandharinath to cover the present situation under the principle of lis pendens since the sale was executed at a time when the second appeal had not been filed but which came to be filed afterwards within the period of limitation.

However, no such case is pleaded by the appellant. 1977, the sale was subject to the permission being obtained under Sections 22 and 27 of the Urban Land (Ceiling and Regulation) Act, 1976 (hereinafter referred to as ˜the ULC Act); the property being converted from industrial zone to residential use and to give vacant possession of the land after settling with the labour. The doctrine of lis pendens is founded in public policy and equity, and if it has to be read meaningfully such a sale as in the present case until the period of limitation for second appeal is over will have to be held as covered under Section 52 of the TP Act.

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22 170 time it deprives a detained person from obtaining justice from this Supreme Court of India. ” It is no doubt true that if there was any provision to be found in the impugned Act which prevented the Wage Board from giving reasons for its decision, it might be construed to mean that the order which was thus made by the Wage Board could not be a speaking order and no writ of certiorari could ever be available to the petitioners in that behalf. [9] Section 3(2) The Authority shall be a body corporate by the name aforesaid, having perpetual succession and a common seal, with power, subject to the provisions of this Act, to acquire, hold and dispose of property, both movable and immovable, and to contract, and shall, by the said name, sue or be sued.

The last reason adopted by the Tribunal clearly overlooks the fact that shortly after the execution of the agreement about 26% of shares in the company were acquired by an Indian company and year after year ever since then these independent shareholders of the Indian company had willingly accepted the service agreement. At the same time, even if death sentence is to be awarded, it has to be in accord with due dignity. While undertaking this study, the Law Commission also recognized and emphasized standards of human decency in the following words: Can it be said as it could be said in Shewpujanrai’s case (1) that the order is enforceable without the period and without making a substituted order in place of the order made by the -Regional Transport Authority.

It-was always bound to be temporary, issued on an ad hoc basis according to the requirement of each case, and when granting sanction for a specified number of years it is in the interest of the grantee himself that some provision should be made for payment of compensation. This was so stated in the 35th Report of the Law Commission on Capital Punishment way back in the year 1967. State Supreme Court of India Punjab[9]), we do not have to travel to that extent.

In my opinion it cannot be. it has, however, got to be read along with Art. In fact, this element of human dignity is well recognized in choosing the mode of execution of death sentence with general consensus that method of execution of death sentence should be such which is certain, humane, quick and decent. Thereafter, the Law Commission of India brought out a consultation paper on ‘Mode of Execution of Death Sentence and Incidental Matters’ and made comparative analysis of hanging, intravenous lethal injection and shooting as the mode of execution.

19 (2) as substituted by the Constitution (First Amendment) Act, 1951, with retrospective effect reads as under: 19 (2) which lays down certain constitutionally permissible limitations on the exercise of that right. The respondent collected the goods of himself and of sixteen other officers, and on September 4, 1947, booked them at Quetta Railway Station to New Delhi by a passenger train as per parcel way bill No. It was the submission of Mr.

In my opinion, therefore, this section when it prohibits the disclosure of the grounds contravenes or abridges the rights given by Part III to a citizen and is ultra vires the powers of Parliament to that extent. Anand Grover, learned senior counsel, that this procedure is applicable in respect of petitions for mercy. The learned senior counsel appearing for the petitioners, on the other hand, submitted that merely following the procedure as contained in the instructions issued by the Ministry of Home Affairs would not suffice.

19 (1) (a) guarantees to all citizens the right to freedom of speech and expression. Dhume, that ” the payment of the service fee for the services of this nature is quite a common feature in India “. to him in respect Supreme Court of India the investment made by him in carrying out the business of supplying energy when otherwise it would be difficult for him to collect his assets in that behalf. Under the said bill the respondent was both the consignor and consignee. The Wage Board certainly had the jurisdiction and authority to pronounce a decision which could be retrospective in effect from the date Supreme Court of India its appointment and there was no legal flaw in the Wage Board prescribing that its decision should be retrospective in operation in the manner indicated by it.

On August 15, 1947, India was constituted into two Dominions, India and Pakistan; and soon thereafter civil disturbances broke out in both the Dominions, The respondent and others, who were in government employment at Quetta, found themselves caught in the disturbances and took refuge with their household effects in a government camp. , that the Board had no authority to render a decision which was retrospective in operation in also untenable.

The retrospectivity may have its repercussions on the capacity of the industry to pay and we need not say anything more in regard to the same. The reasonableness and legality of the payment of such fee is also supported by the fact that the income-tax authorities and the Reserve Bank of India have not taken any exception to such payment. We have already dealt with it above. In this country, however, since the death penalty has been held to be constitutionally valid (See Bachan Singh v.

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The High Supreme Court of India also placed reliance upon the explanation of the appellant as recorded in the trap mahazar to hold that the appellant had admitted the receipt of the amount, no matter he had offered an explanation according to which the amount represented tap charges, which explanation was not supported by any defence. Land Revenue Code, the bar under Article 363 is no longer an issue as bhumiswami rights have been conferred on the respondent.

561A against persons accused of bailable offences, who have been released on bail, is contrary to or inconsistent with the provisions of s. The interpretations that Government put upon their order at a later date are not relevant to construe it but it is t matter of satisfaction that Government themselves viewed their action in the same light as I am doing now. The appellants contend that there can be no doubt that courts in this country have no jurisdiction to determine questions of title in respect of immoveable properties in foreign countries or to direct a division thereof.

The question which we have to decide in this case is whether exercise of inherent power under s. The petitioners pray for an appropriate writ or order or direction (1) restraining the respondents, the Union of India, the Chief Industrial Adviser to the Government of India and the Development Officer, Ministry of Industry from enforcing cls. (72) This issue was then considered by the learned Judge in Paras 18 to 22 after referring to Section 4 (2) of IPC, the law laid down by this Court SCC 721, and certain Articles of UNCLOS 1982 and held that the crew and guards of the vessel cannot be prosecuted for the offence punishable under the Arms Act for possessing simpliciter prohibited arms on board of the vessel.

This finding is recorded in Para 22 and it reads as under: The next line of enquiry is does the Indian Arms Act apply to the presence of prohibited arms on board the Flag Ship M. Act and sentenced to imprisonment for six months and one year respectively besides a fine of Rs. 3,000/- under Section 7 and Rs. Ramanathan Chettiar of Kandanoor and RM. This order was made by the Tribunal in the exercise of its discretion in strict conformity with the principles laid down by this Supreme Court of India.

“(1) It is also urged that where a court has no jurisdiction to determine any (1) Dicey’s ” Conflict of Laws “, 6th Ed. Chellappa Chettiar of Kothamangalam ” all matters in dispute in the suit and all matters and proceedings connected therewith “. This position is not and cannot be disputed. 5,000/- under Section 13(1)(d) read with Section 13(2) of the P. The High Supreme Court of India has, on those findings, held the charges framed against the appellant to have been proved.

Act with a default sentence of one month and two months respectively. In their reply to the Public Service Commission dated June 22, 1954, Government said The Commission were not consulted at the time of shifting of quasi-permanent status of Shri Srinivasan from the, grade of Public Relations Officer to that of Assistant Station Director. 497 (5) specifically deals with such cases. It is also contended that in view of retrospective amendment made to Section 158(2) of the M.

Accordingly on July 18, 1944, a joint application was filed by the parties before the trial judge requesting him to refer to the arbitration of Mr. Thereby, all rights arising out of the Covenant have become part of municipal law paving way for their adjudication in a Supreme Court of India of law. 3 and 4 of the order; (2) to quashing the order of the Development Officer rejecting the petitioners’ application for grant of permit by a direction to the 2nd and 3rd respondents to grant the applications for permits and (3) restraining them from granting permits to others than the petitioners in respect of copper covered by their contracts with importers.

He was accordingly convicted for the offences punishable under Sections 7 and 13(1)(d) read with Section 13(2) of the P. 496 of the Code of Criminal Procedure. The rule of law on this subject has been thus stated by Dicey: “The courts of a foreign country have no jurisdiction to adjudicate upon the title or the right to the possession of any immoveable property not situate in such country. That would exactly be the effect of the amendment sought by the petitioner It will be seen, therefore, that the Tribunal has put before itself the correct principles governing its powers of amendment and found, on a construction of the allegations in the petition, that by the proposed amendment, the respondent was seeking to introduce a new ground after the period of limitation.

The sentences were directed to run concurrently. Radhakrishnan, Common Parlance theory shall also apply in this case inasmuch as in the market and to the general consumers of this product, it was known as photocopying/ duplicating machine only and not as printing machine, which was its principal function. By an express covenant the period of five years was also made of the essence of the contract, but as observed in Narasingerjis case (1) the description of the document as one of an absolute sale and the right of repurchase bearing the appearance of a right in relation to the exercise of which time is of the essence are not decisive of the true nature of the transaction.

Most Famous Lawyers in Supreme Court of India – SimranLaw 815, Sec 16D, Chandigarh – Advocate No.

Remand of cases of a group of transferees who were not heard, would, therefore, be of no legal consequence, more so, when on this legal question all affected parties have got full opportunity of hearing before the High Supreme Court of India and in this appeal before this Supreme Court of India. By applying the doctrine of severance, Abadi land should have been included for the purpose of giving relief, when the acquisition was admittedly bound to be illegal.

5 of the Constitution-Act and remained a valid piece of legislation in view of s. 1947, the Nawab of Junagadh became a sovereign but he did not accede to the new Dominion by executing an Instrument of Accession as did the other Rulers in Saurashtra. 7 of the Indian Independence Act. -This appeal by special leave raises the question of survival of an arbitration clause in a contract after the said contract is superseded by a fresh one.

(III) It was also argued that in a case like this, doctrine of severance should have been applied by excluding only those portions of land in respect of which third party rights were created or development had taken place inasmuch as large chunk of land in these villages have still not been utilised for any purpose as these are thickly inhabited. We are, therefore, of opinion that the Ordinance did not come to an end on the repeal of s. It derives its binding force from the fact that it was within the competence of the legislature when it was passed and being permanent would continue till amended or repealed under the amended Constitution-Act.

After the lapse of paramountcy by reason of s. Rules of natural justice are to be followed for doing substantial justice and not for completing a mere ritual of hearing without possibility of any change in the decision of the case on merits. In view of the legal position explained by us above, we, therefore, refrain from remanding these cases in exercise of our discretionary powers under Article 136 of the Constitution of India. Similarly, the findings of the High Supreme Court of India that exercise of power by the State was colourable and arbitrary need not be restated in detail, the same reason.

Right of hearing to a necessary party is a valuable right. Therefore, on the facts of this case, we are of the opinion that non- issuance of notice before sending communication dated June 23, 2003 has not resulted in any prejudice to the appellant and it may not be feasible to direct the respondents to take fresh action after issuing notice as that would be a mere formality. Anything done while the power subsisted cannot be affected by such repeal.

The respondent’-firm, styled as ” Kishorilal Gupta (ii) contract dated September 15, 1944, for the supply of 15,500 “Bath Ovals”; and (iii) contract dated September 22, 1944, for the supply of 1,00,000 “Kettles Camp ” Each of the said contracts contained an arbitration clause, the material part of which was as follows : The position of Junagadh was thus unique and what subsequently happened is described in the White Paper on Indian States which it has become customary to rely upon as a constitutional document, without proof.

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A law enacted under a Constitution-Act does not lose its vitality and would continue even though there may be repeal of parts of the Constitution-Act under which it was enacted as long as the law 692 is not inconsistent with the Constitution-Act as it emerges after the amendment and repeal of certain provisions thereof. It was contended, inter alia, on their behalf that the same infirmity which attached to the Secretary in charge of the Transport Department on the previous occasion, attached to the Chief Minister, who was in charge of transport, and rendered him incompetent to hear the objections.

We would be proceeding on the basis that invocation of Section 17(1) and Section 17(4) was wrong. As this issue is decided in favour of the land owners and against this finding appeals preferred by the State as well as the Authority have already been dismissed, it is not necessary to explain the raison d’etre behind these findings. Insofar as issues pertaining to compulsive acquisition and invocation of Section 17(1) and 17(4) are concerned, the High Supreme Court of India has arrived at a finding that such invocation of emergency/urgency clauses, thereby depriving the land owners of their most invaluable right to file objections under Section 5A of the Act, was illegal and unwarranted.

In these appeals preferred by the holder of lands and some other transferees, we have found that the terms of government grant did not permit transfers of land without permission of the State as grantor. 6 (b) of the Jammu and Kashmir General Clauses Act.

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The appellant, however, contends that the first item of gross turnover means the whole of the gross turnover which must include all sale transactions whether they took place within Bihar or outside it, and in support of this argument reliance is placed on the definition of ” turnover ” contained in s. 304 As this stage, we must guard against one possible misapprehension. We must point out, however, that the enquiry should be completed without undue delay. 6, 7 and 8 does not support the case that in prescribing its several items it was intended that the transactions failing under s.

This aspect has not been ignored by this Court in the aforesaid decision, and the Court observed, at p. It was also urged that the orders passed were mala fide but no such allegation was made in the petition nor is it shown as to why the orders are mala fide. On looking at this form it seems difficult to entertain the argument that the claim for the total exclusion of the transactions in question can be made under any of the headings prescribed in the form.

If the whole of the gross turnover has to be mentioned under item 1, it is urged, the claim for the exclusion of the transactions in question can well be adjusted under one or the other of the deduction items prescribed in the form. Looking at the scheme of the Act, its object and purpose, its true nature and character and the pith and substance the conclusion is inevitable that the Act was within the legislative competence of the Central legislature and although there may be certain matters otherwise within the legislative competence of the provincial legislature they are necessarily incidental to effective legislation by the Central legislature.

Appeal by special leave from the judgment and order dated July 16, 1958, of the Special Officer appointed under section 153(3) of the Bombay District Municipal Act, 1901 (Bombay Act No. ” The Collector was acting within his powers if he asked for the deposit of cash security of Rs. The form as it has been prescribed construed in the light of the material provisions contained in ss. Before we come to the arguments of the appellant challenging the correctness of this judgment, it may be appropriate to take note of reasons which have been given by the High Supreme Court of India in support of the view it has taken.

We are not inclined to accept this argument. 12 requires the gross turnover to be mentioned at the outset, and then it provides for the different deductions allowable under the Act. This is not a matter with which we can, in the circumstances of this case,’ interfere. Form VI which has been prescribed for 344 making the returns under s. 1 1 1 of 1901), as applied to Saurashtra, Zalawad Division, Surendarnagar.

The same well-settled principles laid down in the matter of amendments to the pleadings in a suit should also regulate the exercise of the power of amendment by a Tribunal. Attorney-General for British Columbia (1). This form was prescribed in 1949 and has not been amended after the addition of s. We must make it clear that within the limits prescribed by the decisions of this Supreme Court of India the discretionary jurisdiction of the Tribunals to amend the pleadings is as extensive as that of a civil Supreme Court of India.

Courts and Tribunals are constituted to do justice between the parties within the confines of statutory limitations, and undue emphasis on technicalities or enlarging their scope would cramp their powers, diminish their effectiveness and defeat the very purpose for which they are constituted. The various provisions of the Act and the Rules made thereunder were, in our opinion, essentially connected with the levying and may, if the security furnished for a bond is not adequate, demand additional security.

The matter was ultimately heard by the High Court which has dismissed the writ petition by passing detailed judgment on 28. Proceedings of this kind ought to be handled with the utmost 401 expedition because if a nuisance exists it should be removed without delay in order to preserve the health of the community and the fertility of the soil. The notice was issued ;in June, 1956, nearly 3 years ago. 33 should be first shown under item 1 and then excluded under one or the other of the remaining items of deduction.

Since the appellant had failed to prove his case that the income in question was income from his money-lending business or that the payment made to the lessor was not by way of premium but as a loan, the income from the lease-hold property which was admittedly agricultural in character, must be held to be liable to tax under the Act, irrespective of the character of the recipient. Besides it may be relevant to point out that the heading of Chapter VII which deals with the submission of returns by dealers is ” return of taxable turnover ” and it is arguable that the gross turnover mentioned in Form VI may mean “gross taxable turnover ” and not the gross turnover including the transactions which are outside the scope of the Act.