DISTINGUISH BETWEEN MOVABLE AND IMMOVABLE PROPERTY.

 

DISTINGUISH BETWEEN MOVABLE AND IMMOVABLE PROPERTY.

 Movable property

1. The movable property can be easily transported from one place to have without changing its shape capacity quantity or quality  
2. Example vehicle books utensils Timber etc
3.  Mango trees if cut unsold for Timber purpose to be movable property
4.  contract for cutting the bamboos and collection of beedi leaves for one year comes under  movable property
5.  The movable property need not be registered under the Indian  Registration Act 1908 it is purely optional
6.  The  moveable properties liable to sales tax and Central sales tax subject to certain restrictions and conditions
7.  Mere delivery with intention to transfer the movement property  complete the transfer

 

 Immovable property

 

1. Cannot easily transported from one place to another if transported  it will lose its original shape capacity quantity or quality
2.  Examples-  lands plots houses flats Apartments agricultural lands trees attached to the ground 
3. Mango trees if sold for nourishment and for fruits they are deemed as immovable property
4. Cutting the bamboos for a number of us under a contract comes under immobile property
5.  Whenever the immovable properties transferred it must compulsory be registered under the Indian  Registration Act 1908 subject to its value if it  exceeds rupees hundred.
6.  the immovable property  is not liable to sales tax but stamp duty is to be paid under the Indian stamp act 1899 and registration fees is to be paid under the Indian registration act 1908
7.  Mere delivery does not sufficient for a valid transfer. The property must be registered in the name of the transferee.

 

 Marshall vs Green

 

 The real test for the judgement whether tree is movable property or immovable property is to be considered the purpose in which it is intended to be dealt with at the time of the transfer. If the intention was to cut the tree and removed within a reasonable time, then it will be treated as moveable property.

 

 If the intention is that it should grow and yield fruits or shade, it is immovable property, because it has true draw nourishment from the land.

 Martial versus green is the leading case in this regard

 

 Facts – in this, there Was a sale of trees to cut and take away immediately from the land. it dispute arose between the transferee and  transferor  for the payment of tax, and whether the same of trees covers the immovable property or movable property.

 

 Judgement – the House of Lords held that sale was relating to movable property only. Here the intention of parties was to cut the trees and to take them away. There was no intention of nourishment of the trees. Hence it would not cover the immovable property. Therefore it need not register under the registration act

DEFINE PROPERTY. AND DIFFERENT KINDS OF PROPERTY?

DEFINE PROPERTY. AND DIFFERENT KINDS OF PROPERTY? 

 

 

Definition - All legal rights -  the term property includes all legal rights of the owner of that property.  in law he is the owner having the position and enjoyment of  that property.

 

Kinds of property

 

 According to Solomon the well known jurisprudent property can be divided into two main kinds

1. Jura in re propria.

2. Jura in re  aliena.

 

1. Jura  in  re propria: This kind of property can be divided into two kinds

            a. material things : these things can be divided into two kinds

                        i. movable property :  such as  chattels, goods, vehicles, computers etc

                        ii. immovable property :  such as Land, houses, flats, plots etc

b. immaterial things :

All the intellectual property such as patents, trademarks, copyrights, designs etc come under this kind

 

2. Jura in re aliena :   such as leases, servitudes,Etc come under this kind.

 

 Another classification of property:  All the properties stated above can be classified as

 

 A).  Corporeal Property / Tangible Property —  such as Noble and removal properties, which are material objects, can be seen with eyes,  and can be  possessed  and enjoyed with  senses.  These are called as corporal property or tangible property.  corporal means having body.  And able means able to be touch, attend or real

 

B). Incorporeal Property /  in Property —- ,  such as all intellectual properties,  that is patents,, copy, designs Etc.    further-   leases,  easements,  serveritudes,  securities,  etc.  This are called as in corporeal  property or tangible property

 Incorporeal means  having nobody.  in tangible means not able to be touch, not attend, not real

 Another classification of property :  All properties  stated about can be classified as

a.             Private property

b.             public property 

a.             Private property  

i)          capitalistic theory -  the property is a state belongs to the individual, who can earn and acquire properties on their names. any person can acquire the property in the rights or such property depending upon is knowledge, experience, hard work and the time. such property maybe given to there heirs by means of testamentry and interstate succession.  in this theory, if you people grow rich and richar, and at the same time, majority of the people remain. the properties are enjoyed by the rich people only. in almost all democratic countries, the capitalistic theory has been followed.

ii)         Socialistic theory-   entire property in a state belongs to the state only people have no right over the individual properties. this year was proposed by   karl  marx, And was followed in the  erstwhile   soviet  Russia, China,  Vietnam,  Cuba and few other countries.

2.  Public property

 Public property means States property for public purpose. example- Railways bus stand  railway station Aero drams.  in India all forest  lands are owned by the state.

 

Privatization of public properties - in certain occasions the state is empowered to privatise the public properties after making certain amendments to the concerned at approved by the majority.

 

What are the Income Tax Authorities? Explain the powers and duties of the Income Tax Officer.

What are the Income Tax Authorities? Explain the powers and duties of the Income Tax Officer.

 

Chapter-XIII (Sections 116 to 138) explains about the constitution of the various authorities/ officers under the Income Tax Act.

 

·         The Government needs funds for various social, welfare, administration and defence purposes. For which, it requires huge funds from various sources. Out of which, taxation is the main source.

·         Justice Homes said: "Tax is the price which we pay for a Civilized Society."

·         Income tax is a direct tax. To collect income tax properly, and to prevent avoidance and evasion of the taxes, this Act has provided various authorities, and entrusted various duties and powers to them.

·         The Income Tax Department is headed by the apex body the Central Board of Direct Taxes (CBDT) is a Government Agency undertaking the Direct Tax collection of the Government of India. It functions under the Department of Revenue of the Ministry of Finance.

·          Main responsibility of IT Department is to enforce various direct tax laws, most important among these being the Income-tax Act, 1961, to collect revenue for the Government of India. It also enforces other economic laws like the Benami Transactions (Prohibition) Act, 1988 and the Black Money Act, 2015.

·         INCOME-TAX AUTHORITIES: Section 116 enunciates various Income-tax authorities.

(a) The Central Board of Director Taxes (CBDT) constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);

(b) Directors-General of Income-tax or Chief Commissioners of Income-tax,

(c) Directors of Income-tax or Commissioners of Income-tax or Commissioners of Income-tax (Appeals),

Additional Directors of Income-tax or Additional Commissioners of Income-tax or Additional Commisssioner of Income-tax (Appeals),

Joint Directors of Income-tax or Joint Commissioners of Income-tax,

(d) Deputy Directors of Income-tax or Deputy Commissioners of Income-tax or Deputy Commissioners of Income-tax (Appeals),

(e) Assistant Directors of Income-tax or Assistant Commissioners of Income-tax,

(f) Income-tax Officers,

(g) Tax Recovery Officers,

(h) Inspectors of Income-tax.

 

APPOINTMENT OF INCOME-TAX AUTHORITIES

 

Ø  The Central Government may appoint such persons as it thinks fit to be income-tax authorities.

Ø  It regulates the conditions of service of persons in public service and posts.

Ø  It also authorises the Board, or a Director-General, or a Chief Commissioner, or a Director or a Commissioner to appoint income-tax authorities below the rank of an Assistant Commissioner. (Sec. 117)

 

CONTROL OF INCOME-TAX AUTHORITIES

Ø  The Board may, by notification in the Official Gazette, direct that any income-tax authority or authorities specified in the notification shall be subordinate to such other income-tax authority or authorities as may be specified in such notification. (Sec. 118)

Ø  The Board may from time to time issue such Orders, Instructions and Directions to other income-tax authorities as it may deem fit for the proper administration of this Act, and such authorities and all other persons employed in the execution of this Act shall observe and follow such Orders, Instruction and    Directions of the Board. (Sec. 119)

 

 

Jurisdiction of Income-tax authorities:

Ø  The Income-tax authorities shall exercise all or any of the powers and perform all or any of the functions conferred on, or, as the case may be assigned to such authorities by or under this Act.

Ø   In accordance with such directions as the Board may issue for the exercise of the powers and performance of the functions by all or any of those authorities.

Ø  The jurisdiction of income-tax authorities depends upon any one or more of the following criteria,

(a) Territorial area;

(b) Persons or classes of persons

 (c) incomes or classes of income; and

(d) cases or classes of cases.

 

Jurisdiction of Assessing Officers: (Sec124)

lays down the provisions about the jurisdiction and powers of Assessing Officers.

 

Power to transfer cases: (Sec. 127)

 

Ø  The Director General or Chief Commissioner or Commissioner may, after giving the assessee a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so.

Ø   Transfer any case from one or more Assessing Officers subordinate to him (whether with or without concurrent jurisdiction) to any other Assessing Officer or Assessing Officers (whether with or without concurrent jurisdiction) also subordinate to him. The Transfer of a case may be made at any stage of the proceedings.

 

 Power regarding discovery production of evidence

 

Ø  The Assessing Officer, Deputy Commissioner (Appeals), Deputy Commissioner, Commissioner (Appeals) and Chief Commissioner or Commissioner shall, for the purposes of this Act, have the same powers as are vested in a court under the Code of Civil Procedure, 1908, when trying a suit in respect of the following matters.

(a) Discovery and inspection;

(b) Enforcing the attendance of any person, including any officer of a banking company and examining him on   oath;  oath.

(c) Compelling the production of books of account and other documents, and

(d) Issuing commissions.

 

SEARCH AND SEIZURE [S. 132]

 

The Income Tax Officers are empowered to,—

Ø  Enter and search any building, place, vessel, vehicle or aircraft where he has reason to suspect that such books of account, other documents, money, bullion, jewellery or other valuable article or thing are kept.

Ø  Break open the lock of any door, box, locker, safe, almirah or other receptacle for exercising the powers conferred by clause (if the keys are not available).

Ø  search any person who has got out of, or is about to get into, or is in the building, place, vessel, vehicle or aircraft, if the authorised officer has reason to suspect that such person has secreted about his person any such books of accounts, other documents, money, bullion, jewellery or other valuable article or thing.

Ø  Seize any such books of account, other documents, money, bullion, jewellery or other valuable article or thing found as a result of such search.

Ø  Place marks of identification on any books of account or other documents or make or cause to be made extracts or copies therefrom.

Ø  Make a note or an inventory of any such money, bullion, jewellery or other valuable article or thing.

 

Powers to requisition Books of Accounts: Sec 132-A

Empowers the Director General or Director or the Chief Commissioner or Commissioner to issue orders to requisition books of accounts, etc., to their subordinate officers.

 

Application of seized or requisitioned assets: Sec 132-B

Deals with the application of requisitioned assets.

 

Power to call for information: Sec 133

Empowers the Assessing Officer, the Deputy Commissioner (Appeals) the Deputy Commissioner or the Commissioner (Appeals) has the power to call for information from any person, or firm or agent, or any assessee.

 

Power of Survey: Sec 133-A

 Empowers the Officers to do survey.

 

Power to collect certain information: Sec 134

 Empowers the Assessing Officer, the Deputy Commissioner (Appeals), the Deputy Commissioner or the Commissioner (Appeals), or any person subordinate to him authorised in writing to inspect registers of companies, and to take copies, or cause copies to be taken of any register of the members, debenture holders or mortgages etc.

Power of Director General or Director, Chief Commissioner or Commissioner and Joint Commissioner: Sec135

Provides that the Director General or Director, the Chief Commissioner or Commissioner and the Joint Commissioner shall be competent to make any enquiry under this Act, and for this purpose shall have all the powers that an Assessing Officer has under this Act in relation to the making of enquiries.

 

Proceedings before Income-tax Authorities to be Judicial Proceedings: Sec 136

Lays down that any proceeding under this Act before an Income-tax authority shall be deemed to be a judicial proceeding within the meaning of Sections 193 and 228 and for the purposes of Section 196 of the Indian Penal Code, 1860, and every income-tax authority shall be deemed to be a Civil Court for the purposes of Section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure, 1973.

 

What is hurt? Explain the circumstances under which hurt becomes grievous hurt.

  What is hurt? Explain the circumstances under which hurt becomes grievous hurt. 

Sec 319 -  cause body pain disease or infirmity to any person is said to cause hurt.

Sec 320 -  grievous hurt -  The following kinds of hurt  only a designated as  grievous 

• Emasculation.

• Permanent privation of the hearing of either  ears.

•  permanent prevention of the sight of either eye.

•  destruction or permanent impairing of the powers of any member or joint.

•  permanent this preparation of the head or face.

•  fracture dislocation of a bone or tooth.

•  any hurt which endangers life for which causes the sufferer to be  during the space of 20 days in severe  bodily pain, or unable to the following his ordinary Pursuits.

Sec 321 -  Voluntarily causing hurt

Whoever does any act with the intention of thereby causing hurt to any person,  or with the knowledge that he is likely thereby to cause hurt to any person, is said voluntarily to cause hurt.

Sec  322 -  Voluntarily causing grievous hurt

Whoever voluntarily causes hurt,  if the hurt which he intends to cause or knows himself to be likely to cause is grievous hurt and if the hurt which he causes his  grievous hurt,  is   said  voluntarily to cause hurt.

Explanation -  a person is not that voluntary to cause previous heart expect when he both causes grievous hurt and intends to know himself to be likely to cause grievous hurt. but he is said voluntarily to cause grievous hurt ,it intending on knowing himself to be likely to cause previous sort of one kind, actually causes grievous hurt.

Example - A  intending on knowing himself to be likely permanently to disfigure Z’s  face gives Z  a blow which does not permanently disfigure Z’s Face but which causes Z  to suffer  severe bodily pain for the space of 20 days A has voluntarily caused grievous hurt.

Sec  323 -  Punishment for voluntarily causing hurt

Except in the case provided for the section 334 voluntarily causes heart shall be punished with imprisonment of either description for a term which may extend to one year or with fine which may extend to 1000 rupees or with both.

Explanations -  Where conviction of accused is altered from under section 307 to Section 324 IPC.  then the sentence of imprisonment is reduced to a period already undergone as an underground as and under trial and as Convict.   rohats v/s state of Uttar Pradesh

during 22 years of proceedings the accused were already in custody for a long period taken together this offence was of causing minor injuries deceased Victim not caused by accuses sentence of period already undergone in jail is sufficient punishment , Ramharakh v/s  state of Uttar Pradesh

Sec  325 -  Punishment for voluntarily causing grievous hurt -   whoever except case provided for by section 335  voluntarily causing grievous hurt shall be punished with imprisonment if either description for a term which may extend 7 years and shall also be liable to fine

Explanation - the act of squeezing the testicles of a person would be an offence of causing grievous hurt  state of Karnataka v/s  shivalingaiah. 

Sec 326 - Voluntarily causing grievous hurt by dangerous weapon or means

Whoever, except in the case provided for by section 335, voluntarily causes grievous hurt by means of any instrument for shooting stabbing or cutting, or any instrument which, by means of an instrument for shooting stabbing or cutting or any instrument which, used as a weapon of offence is likely to cause death or by means of fire or any heated substance or by means of any poison or any corrosive substance, or by means of any explosive substance or by any means of substance which is deleterious to human body to inhale to swallow or to receive into the blood or by means of any animal shall be punished with or with imprisonment of either description for a term which may extend to ten years and  shall also be liable to fine.

Set 328 - Causing hurt by means of poison extra with intent to commit an offence -  

Who administered to or causes to be taken by any person any poison any stupefying intoxicating or  unwholesome drug or other thing with intent to cause hurt to such person,  for with intent to commit or to facilitate the commission of an offence or knowing it to be likely that he will thereby cause hurt,  shall be punished with imprisonment of either description for a term which may extend to 10 years and shall also be liable to fine.

 Sec  329  Voluntarily causing grievous hurt to extort property or to constraint to an illegal act.

 Whoever voluntarily causes grievous hurt for the purpose of extracting from  any person interested in  in the  Sufferer   of from any person interested in the suffer any property or valuable security or of constraining the sufferer for any person interested in such sufferer to do anything that is  illegal which made facilitate the commission of offence shall be punished with  imprisonment of either description for a term  which may extend to ten years and shall be liable to fine.

Sec 330 - Voluntarily causing hurt to  extort confession or to  compel Restoration of property - 

Whoever voluntarily causes hurt for the purpose of extracting from the sufferer  or  any person interested in the sufferer  any  confession for any information which may lead to the detection of any offence or Misconduct  or for The purpose of constraining the sufferer or any person interested in the sufferer   or any person interested in the sufferer to restore or to  cause  the Restoration of any property valuable security or to satisfy any claim or demand or to give information which will lead to the restoration  any property or valuable security,  shall be punished with imprisonment of either description for term which may extend to seven years and shall also be liable to fine. 

Example -  

1. A , a police officer torches Z in order to include Z to confessed that he committed a crime.  A guilty of an offence under this section.

2. A,  police officer  torches B  to include him to point out where certain stolen property is deposited. A  is guilty of an offence under the section.

3. A ,  zamindar , tortures a raiyat in order to comply to pay his rent. A is guilty of an offence under this section. 

4. A, a revenue officer, torches Z in order to compel him to pay certain arrears of revenue due from Z . A is guilty of an offence under this section. 

Sec 331 -  causing grievous hurt to extort confession  or to compel Restoration of property-

 whoever voluntarily causes grievous hurt for the purpose of  extorting from the Sephora or from any person interested in the sufferer any confession for any information which may lead to the detection of an offence for misconduct for for the purpose of constraining the sufferer for any property or valuable security or to satisfy any claim or demand or to give information which may lead to the installation of any property or valuable security shall be punished with imprisonment of either description for a term which may extend to 10 years and shall also be liable to fine.

Sec 332 voluntarily causing hurt to  deter public servant from his duty -

Whoever voluntarily causes  hurt to any person being a public servant  or with intent to prevent deter that person or any other public as such a public servant from discharging his duty as such public servant  in consequence of anything done or attempted to be done by that person in the law field discharge of his duty as public servant shall be punished with imprisonment of either description for a term which may extend to three years or with fine or with both.

Sec 333 -  voluntarily causing grievous hurt to deter public servant from his duty

 whoever voluntarily causes  grievous hurt  to any person being a public servant in the discharge of Duty  as such public servant  for with intent to prevent or   deter   that person or any other public servant from discharging his duty as such public servant or in consequence of anything done or attempted to be done by that person in the law for discharge of his duty as such public servant shall be punished with imprisonment of either description for a term which may extend to 10 years and shall also be liable to fine.

 Sec 334 -  voluntarily causing hurt on  provocation

Whoever voluntarily caused hurt on grave and sudden provocation if he neither  intends  or knows himself to be likely to cause hurt  to any  person other than the  person who gave the provocation shall be punished with imprisonment of either description for a term which may extend to one month or with fine which may extend to 500 rupees or with both.

Sec 335 - Voluntarily causing grievous hurt on provocation