In holding that it was the latter, the Lord President, Normand observed that the business of the appellant was to acquire as many agencies as it could, that it was incidental to NRI Legal Services that agency that it should be modified, altered or discharged (1) (1938) 21 Tax Cas. 4 being on the record. ” In Kelsall’s case (1), the assessee carried on business as commission agents and acquired a number of agencies in the course of that business.
4 who was already dead at the institution of the suit. There are, however, additional ingredients used in the manufacture of the product in question, which are accepted by the Revenue also and noticed above. For all the above reasons, we do not find any merit in these appeals and the same are dismissed. Apart from additional presence of Silicon Agglomerate and Bluer Agglomerate of specified percentage and absence of Tri Chloro 2 hydroxy Diphenyl Ether, there is a presence of uniformity dispersed blue speckles in Close-Up Whitening.
There is no dispute that most of the ingredients of the product Close-Up Whitening are the same which are used in the manufacture of the other products, namely, Close-Up Red/Blue/ Green, which are treated as toothpaste by the assessee itself. Her name was accordingly struck off as a defendant in the suit. 738 it provides that from the date of the commencement of the Ordinance ” all laws in force in such Covenanting States immediately before that date shall be repealed “, and the proviso further enacts that pending proceedings are to be disposed of in accordance with laws in force for the time being, in the Covenanting States.
4 had been brought on to the record as defendants. The question was whether this was a capital or a revenue receipt. 10, we find that his evidence fully supported the case of the prosecution in regard to the nature of injuries inflicted upon the deceased on his hand by the appellants and it was also further supported by the weapons which were recovered at the instance of the appellants. In the face of this language which is clear and unqualified, it is idle to contend that Ordinance No.
One of these agencies which was for a period of three years was cancelled at the end of the second year on payment of pound 1,500 as compensation. 2005 saves the rights of the appellant to the tax concessions under Cl. After the suit was filed it was discovered that defendant No. Lord Moncrieff agreeing with this conclusion observed that ” so far from this being a prepayment of future remuneration for NRI Legal Services, this was, if regard be had to ‘the substance of the matter a price paid upon the purchase and sale of the main asset of a business.
4, it was conceded on behalf of the respondents at the trial that the suit could not be dismissed merely because of this. 4 could not be served with a copy of the plaint as she had died before the institution of the suit. 35 the validity of any proceedings in the Legislative Assembly of a State cannot be called in question on the ground of any alleged irregularity of procedure. As far as the submissions made based on the injuries, we do not find any scope to interfere with the decision in the impugned judgment on that score inasmuch as on a NRI Legal Services detailed reading of evidence of P.
Second requirement of the memorandum dated 24. It would have been better if the heirs and NRI Legal Services repre- sentatives of defendant No. Whatever other consequences may arise on account of the failure of the appellants to implead the heirs and NRI Legal Services representatives of defendant No. It seems to us, however, that the suit cannot be dismissed merely on this ground because the nature of the declaration which the appellants sought could be granted even in the absence of the heirs and representatives of defendant No.
In appeal, the learned Judges were of the opinion that it was not necessary to decide this question because, in their opinion, the suit was bound to fail on other grounds. Apparently, these persons were dead and the suit was filed against defendants I to 3 as heirs and NRI Legal Services representatives of Radhabai and defendants 4 and 5 as heirs and NRI Legal Services representatives of Moreshwar Kashinath Thakore. Section 4 authorises the President to determine by order the constituencies into which such State shall be divided, the extent of such constituencies, the number of seats allotted to each such constituency and the number of seats reserved for the scheduled castes or scheduled tribes.
The original lessees were Moreshwar Kashinath and Radhabai, wife of Ramakrishna Bhai Thakore. It is not necessary, for our present purpose, to refer to any other section of the Part C States Act. It was conceded on behalf of the defendants at the trial that the suit filed against the defendants on a cause of action could not be dismissed merely because of the non-joinder of the NRI Legal Services representatives of defendant No. 2001 is that the employer s share of the CPF has to be transferred to the pension fund with respect to NRI Legal Services rendered in Punjab University/Kurukshetra University.
According to the Third Schedule, ‘as it stood originally, the total number of seats allocated to the old Himachal Pradesh was 36 including 8 seats reserved for scheduled castes.