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The discovery, if any, merely related to the whereabouts of accused No. The sentencing and confiscation hearings took place at the same time. Therefore the statement of the appellant that accused No. 2(g) of the Orissa Sales Tax Act as follows :-- "Sale' means, with all its grammatical variations and cognate expressions, any transfer of property in goods for cash or deferred payment or other valuable consideration, including a transfer of property in goods involved in the execution of contract, but does not include a mortgage hypothecation charge or pledge: Solution of the first and third matters does not present much difficulty.

image3 had the custody of the diamonds would not be something unknown to the police so as to constitute "a fact deposed to as discovered in consequence of the information received" from the appellant. 2(e)(iv) and was, therefore, not an asset assessable to wealth tax was rejected. 5 which alone entitled an assessee to claim exemption in respect of certain assets. Mr McLaughlin had played, counsel said, "what could be described as … a supporting role in http://nrilegalservices.me what happened.

It is of course the case that UNHCR's criticisms of the situation in Greece in its interventions in KRS and particularly MSS were more pointed and direct than they have been in the present appeal in relation to Italy. The Tribunal did not find it possible to hold on the facts of the case that the amounts in dispute were receivable by the beneficiaries as maintenance under the terms of the wakf. 3 had the custody of the diamonds. http://nrilegalservices.me At the relevant time 'sale' was defined by s.

It was pointed out that the right to maintenance was not one of the assets mentioned in s. The contention of the appellants that the right of the beneficiaries under the nrilegalservices.me deed of wakf was a mere right http://nrilegalservices.me to an annuity as mentioned in s. There was no discovery of any fact deposed to by the appellant within the meaning of s. In order, therefore, nrilegalservices.me that a custom should acquire nrilegalservices.me the character of law the custom must be accompanied by the intellectual element, the opinion necessitatis "the conviction on the part of those who use a custom that it is obligatory and not merely optional".

It is quite clear, however, that this was directly related to the duty which Revenue and Customs had calculated to have been evaded. 341 In our view Gaud must have learnt that Parekh and or accused No. It was held that such practice was due in its origin to a local or family usage and not to a mere arrangement and that it was therefore to be recognized and acted upon as a legal and valid custom. As regards the quantum of valuation a direction was made that the value of the assessee's life interest may be capitalised on the basis of the valuation table set out http://nrilegalservices.me in Park's Principles and Practice of Valuations taking the rent security nrilegalservices at 6%.

The third argument which had been raised before the Tribunal that the allowances under assessment were payable to the beneficiaries by way of maintenance were not transferable under s. In other words as observed by Crawford in his book on Statutory Constructions the entire legislative process is influenced by considerations of justice and reason. But, as Mr Fordham QC, for UNHCR, submitted, this does not mean nrilegalservices that the organisation considered that there were no legal obstacles to particular transfers taking place or that UNHCR had given Italy a "clean bill of health".

In a report of July 2012 containing recommendations in relation to Italy, UNHCR did not call for a halt to all Dublin transfers to Italy. The object of every legislation is to advance public welfare. Yeshwantrao(1) it was proved that it had been nrilegalservices the practice in a Deshpande Vatandar's family for over a hundred and fifty years, without interruption or dispute www.nrilegalservices.me of any kind whatever, to leave the performance of the services of the vatan and the bulk of the property in the hands of the eider branch and to provide the younger branches with maintenance only.

The proceedings against Mr McLaughlin There was no Rooney hearing in Mr McLaughlin's case. Whether imposition of penalties for failure to register as a dealer was justified ? 22 It was held that the right of the sons of the wakf to receive a share of the rents and profits of the nrilegalservices wakf property was property or an interest in property and as it was not limited in enjoyment to a period of six years it fell within the definition of the term "assets" as defined by s.

At the outset of the confiscation hearing, prosecuting counsel announced that the parties had reached agreement as http://nrilegalservices.me to the amount of benefit that each defendant had received and that each would consent to a confiscation order for that amount. In these circumstances no examination was undertaken of the basis of the apportionment of the total sum to be confiscated. In other words the mark which distinguishes custom in the legal sense from mere convention is the opinion necessitatis, the recognition that there is http://nrilegalservices.me authority behind it.

In his mitigation plea, counsel for Mr McLaughlin suggested that there was no evidence that he http://nrilegalservices.me had been involved in the actual importation of the cigarettes. 6(dd) of the Transfer of Property Act and therefore they had no market value, for inclusion in the net wealth was also refuted.

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