Advocate Simranjeet Singh Sidhu
. of the shareholder and credit shall be given to him therefor on the production of the certificate furnished under. 255 of the Act since its language Advocate Simranjeet Singh Sidhu
does not compel such an interpretation. Advocate Simranjeet Singh Sidhu
Collector of Pali (5)); but we do not propose to consider these possible questions in the present appeal, because, in our opinion, it would be inexpedient to lay down any hard and fast or general rule which would afford a determining test to demarcate the field of incidental facts which can be legitimately considered by the authority and those which cannot be so considered.
The word 'assignment' in that section does not mean appointment and the section is intended to render a transfer of his office by a director void and not an appointment by him Advocate Simranjeet Singh Sidhu
of his successor. The Judgment of the Court was delivered by SINHA, J. , there was a reasonable probability of a collision which it was the duty of the defendant to avoid as best as he could, and according to Commander Kale, the only way he could have possibly avoided it was by steering his ship to port.
Commander Kale is emphatically of the opinion that at 6-48 p. The Calcutta High Court, by its judgment dated January 6, 1956, answered the question Advocate Simranjeet Singh Sidhu
in the negative, disagreeing with the determination of the Income-tax Appellate Tribunal by its order dated April 23, 1949 10(6) of the Indian Income-tax Act, 1922 (XI of 1922) (hereinafter referred to as the Act). if the Nizam was pursuing the same course that she was doing from 6-38 p.
He takes the' view that the Kalawati should have rather turned to starboard than to port, and his opinion is based on the consideration that the Kalawati should have assumed that at sometime or other the Nizam would turn starboard and taking that possibility into consideration she should have gone to the right side and not to the wrong side. " Again in Maxwell on Statutes (10th ed. The General Manager, Central Railway, V. On this point both the assessors have expressed their opinion that as a matter of nautical skill 988 it would have been possible and indeed it should have ,been done, viz.
Bombay (2); and Maharaja Sri Umaid Mills, Ltd. We have the plan before us and we have the evidence before us, but as this question of fact involves a question of nautical skill we have availed ourselves of the assistance of the assessors. Now, as the Nizam was the " giving way" vessel, there was the primary obligation upon her if necessary to stop the ship or to go astern, and on the evidence it is difficult to resist the conclusion that the order to go full speed astern, could have been given earlier either by the Captain himself or by Mason.
in the assessment, if any, made for the following year under this Act: (proviso omitted) n18 (5): Any deduction made and paid to the account of the Central Government in accordance with the provisions of this section and any sum by which a dividend has been increased under sub-section (2) of section 16 shall be treated as a payment of incometax or super-tax on behalf. Patil (1), Vishwanath Tukaram v. , that the ship should have been ordered to go full speed astern earlier than 6-49 p.
A similar view of the Companies Clauses Consolidation Act, 1845, was taken in Nanney v. n" The instrument of transfer of any share in the company shall be executed both by the transferor Advocate Simranjeet Singh Sidhu
and transferee, and the transferor shall be deemed to remain holder of the share until the name of the transferee is entered in the register of members in respect thereof. Malcolm does not agree with this view. there was a reasonable probability of a collision which justified the Kalawati in changing her course to port in order to avoid that collision.
Malcolm, we are inclined to prefer the opinion given by Commander Kale as to what Advocate Simranjeet Singh Sidhu
should have been done Advocate Simranjeet Singh Sidhu
under the circumstances. " The words " holder of a share " are really equal to the word shareholder and the expression " holder of a share denotes, in so far as the company is concerned, only a person who, as a shareholder, Advocate Simranjeet Singh Sidhu
has his name entered on the register of members. 102 absence of special provisions as to how the person who is to decide is to proceed, the law will imply no more than that the substantial requirements of justice shall not be violated.
370 it has been said, "In giving judicial powers to affect prejudicially the rights of person or property, a statute is understood as silently implying, when it does not expressly provide, the condition or qualification that the power is to be exercised in accordance with the fundamental rules of judicial procedure, such, for instance, as that which requires that before its exercise, the person sought to be prejudicially affected shall have an opportunity of defend- ing himself.
312 of the Companies Act, 1956, cannot be interpreted in such a way as to bring it into conflict with S. " In so far as this Act confers a power on the Government to discharge the judicial duty of making a provisional assessment, which the petitioners say, it does, it must imply that the judicial process has to be observed. We propose to confine our decision to the facts in the present case. -The question for determination in this appeal on a certificate of fitness granted by the High Court of Calcutta, is whether the respondent's admitted income tinder certain heads, is chargeable to income-tax under the provisions of s.