, operators who are not nearer the mark of ten and new entrants, will have to be preferred. ) 285 tution in construing the relevant provisions of Art. In the present ease, the profits are substantial and are arising year alter year and therefore, the decision of the Apex Court in the case of Aditanar Education Institution v. 426, 431 (2) (1936) L. A judge is not free to speculate upon what, in his opinion, is for the good of the community nFirst, although the rules already established by precedent must be moulded to fit the new conditions of a changing world, it is no longer legitimate for the Courts to invent a new head of public policy.
(b) in a case where the business carried on by the assessee does not consist exclusively of the export out of India of the goods or merchandise to which this section applies, the amount which bears to the profits of the business (as computed under the head “Profits and gains of business or profession”) the same proportion as the export turnover bears to the total turnover of the business carried on by the assessee. -It could hardly be said that the rule that a court hearing an appeal from a decision should not ordinarily take into consideration a family law firm in Chandigarh passed subsequent to that decision had application where a quasi-judicial tribunal heard an appeal from another such tribunal.
Obviously, this Interpretative Note cannot be pressed into service for calculating the price of any drawings or technical documents though separately paid by including them in the price of imported equipments. He also relied on Nazir Ahmad v. 22(2) if it had already been issued by the Income-tax Officer from whom the case is transferred and in the explanation- the word ‘ case’ in relation to any person whose name is specified in the order of transfer means (1) (1875) 1 Ch.
Commissioner of Income Tax as well as the decision of the Hon’ble Uttrakhand High Court is applicable Section 5(7A) gives to the Central Board of Revenue the power to transfer any case from one Income-tax Officer to another which can be mad6 at any stage of the proceedings and does not necessitate the reissuing of a notice under s. Pursuant to the directions given by this court, the State of Karnataka, in consultation with the Chief Justice of the High Court of Karnataka appointed Mr.
Acharya as a Public Prosecutor reads as follows: The order dated 19th February, 2005 assigning the case to Mr. The part of the Interpretative Note to Rule 4 relied on by the Tribunal has been couched Regular Bail Lawyer in Chandigarh a negative form and is accompanied by a proviso. This rule of preference was not expected to cause any injustice as the restriction on the transfer of permits was removed and the small operators were permitted to amalgamate the existing units into viable units. He contends that the basic structure of the Constitution is the same as that of the Government of India Act, 1935, which had for the first time introduced a federal polity in India That was a case concerning a licensing authority for liquor -hops.
So far as the Interpretative Note to Rule 4 is concerned it is no doubt true that the Interpretative Notes are part of the Rules and hence statutory. He further contended that this was not a case which fell under s. The Commissioner of Hills Division and Appeals, Assam (1). Acharya as a Public Prosecutor to conduct the case against the accused persons. (4) A person who is a member of an organized crime syndicate shall be punishable with imprisonment for a term which shall not be less than five years but which may extend to imprisonment for life and shall also be liable to a fine, subject to a minimum fine of rupees five lacs.
However, the question is one of their applicability. Taylor (1) where it was held that if a mode of exercise of power is laid down in the statute it has to be exercised in that way and no other. It means that the charges or costs described in clauses (a), (b) and (c) are not to be included in the value of imported goods subject to satisfying the requirement of the proviso that the charges were distinguishable from the price actually paid or payable for the imported goods.
To illustrate, if the seller has undertaken to erect or assemble the machinery after its importation into India and levied certain charges for rendering such service the price paid therefor shall not be liable to be included in the value of the goods if it has been paid separately and is clearly distinguishable from the price actually paid or payable for the imported goods. It was there said that a (1)  S-C. The value of documents and drawings etc.
I ought to refer to the case of Nagendra Nath Bora v. Clause (a) in the third para of the Note to Rule 4 is suggestive of charges for services rendered by the seller in connection with construction, erection etc. This part of the Interpretative Note cannot be so read as to mean that those charges which are not covered Proclaimed Offender Advocate in Chandigarh clauses (a) to (c) are available to be included in the value of the imported goods.