Supreme Court · 1958 INSC 88 · Decided 17 October 1958
DR. Y. S. Parmar v. SH. Hira Singh Paul and Another
- Court
- Supreme Court of India
- Citation
- 1958 INSC 88 · [1959] SUPP. 1 S.C.R. 213
- Case number
- CIVIL APPEAL No. 410/1958
- Decided
- 17 October 1958
- Bench
- T.L. VENKATARAMA AIYYAR, P.B. GAJENDRAGADKAR, A.K. SARKAR (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Representation of the People Act
Headnote
SUPREME COURT REPORTS 213 In the result, we hold that the sum of Rs. 26,000 received by the appellant_on April 22, 1950, was divi­ dend as defined in s. 2(6A) (c) of the Act and is charge­ able to tax. The appeal fails, and is dismissed with costs. 1\1 essrs. Dhandhania Redia & Co. v. assistance of Govern­ ment servant-Candidate appointing person as polling agent, not knowing him to be Government servant-Mens rea, if necessary ingredient-Representation of the People Act (43 of z95r), ss. 46 and z23(7). The appellant, who was a candidate for election to
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