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Lord Reid concurred in the view that the immunity depends upon construction of the statute rather than on royal prerogative. I. It had been purchased by Advocate Simranjeet Singh Sidhu by the appellant's father Dr. (') in support of the contention that goods purchased for the purpose of being used in a manufacturing process are liable to purchase tax since the manufacturer must be deemed to be carrying on business of purchasing those goods. 261. The firm, Juggilal Kamalapat, which had been carrying on the business of hosiery, owned both movable and immovable properties at Belur near Calcutta.
P. A. It is true that the pre- emption clause does not expressly state that it is binding upon the assignees or successors-in-interest, but, having regard to the context and the circumstances in which the award was made, it is manifest that the pre-emption clause must be construed as binding upon the assignees or successors-in-interest of the original contracting parties. [217 D-G] Mita Prasad v. C. The sub-section requires; (i) publication of any statement of fact by Advocate Simranjeet Singh Sidhu by a candidate, (ii) that fact is false, (iii) the candidate believes it to be false or does not believe it to be true, (iv) the statement is in, relation to the personal character or conduct of another candidate; and (v) the said statement is one being reasonably calculated to prejudice the prospects of the other candidate's election (see Sheopat Singh v.
C. Union of India,  S. 227. The High Court, after calling for further statements, held that the Tribunal had not recorded any such finding of fact, that the firm did in fact come into existence, and that there was no impediment to its registration. 10(2)(vii) of the Indian Income-tax Act, 1922, the difference between the original cost and the written down value of the building on the date of transfer. It is the latter privilege which was auctioned under the two notifications mentioned above.
P. 130, relied on. In each case the Act of Parliament is all powerful, and when its meaning is unequivocally expressed the necessity for rules of construction disappears and reaches its vanishing point. 96 Madras to impose tax on sales falling within its purview. In that decision, the Patna High Court has held that if there are other -properties comprised in the mortgage which have not vested in the State, the Act does not say that those properties will not be available for the recovery of the mortgage money.
As already stated we were referred to a few of the articles from that Code. There was a disruption of the joint family status on June 2, 1938, and thereafter the members of the family continued the business as partners. In addition, the appellant raised a preliminary objection, namely, that the appeal should be dismissed as it was not accompanied by Advocate Simranjeet Singh Sidhu by a copy of the decree.
G. Rajagopala Ayyangar. The petition was rejected-by the High Court on the short ground that the notification could not be questioned in any court because under Art. -The suit was barred by Advocate Simranjeet Singh Sidhu by limitation. No. Some further area was reserved for common purposes as khals, paths, khurrahs, Panchayat ghars and schools, etc.