sections (3), (4) and (6), just as in Sub-section (2) and Sub-section (3) of Section 160 of the Bombay District Municipal ... although the words occurring in that section are 'District Judge,' whereas the words occurring in Section 160, last clause, are 'District Court
that section. If that section does not give the right, it is admitted that there is no other section in the Act which gives ... specifically given by Section 54 of that Act. That section is, therefore, excluded from the purview of Section 160 of the Bombay District Municipal
document can only be issued under Section 91 of the Code of Criminal Procedure and not under Section 160 thereof. On both the counts according ... Section 91 of the Code.
9. It is the contention of the learned Advocate for the petitioner that in exercise of powers under Section 160
adhered. If it is
demonstrated that there is violation of Section 160, then, the only
consequence that can result from such an action is release ... section applies to an accused
and even an accused can be summoned, even then, if there is non-
compliance with Section 160 CrPC, the consequence
recording guilt of the appellants for commission of offence
under section 160 of Indian Penal Code ( IPC ) and section 27(2) of
the Arms ... section 27(2) of the Arms Act, 1959,
stands quashed and set aside.
III) The appellants stand acquitted of the offence punishable
under section 160
recording guilt of the appellants for commission of offence
under section 160 of Indian Penal Code ( IPC ) and section 27(2) of
the Arms ... section 27(2) of the Arms Act, 1959,
stands quashed and set aside.
III) The appellants stand acquitted of the offence punishable
under section 160
under the provision of then section 41 of the then Income Tax Act 1922 (which was equivalent to section 160(1)(iii) of the Income ... substance of the section. However even then it is clear from the wording of section 160(1)(iii) of the Income Tax Act that persons
Section 162 provides that the Commissioner shall at the time and in the manner prescribed in the public notice under Section 160 , fix the date ... dispose of the said complaint as provided in section 162(1) . Sub-section (2) of Section 162 provides that in every case where the rateable
thereof sets out the general provisions applicable to the assessee. Section 160 defines a representative assessee for the purpose of the Act. Thus by reason ... total income of an association of persons- Section 164 is an enabling Section similar to Section 161(1) of the Act and nothing more
persons mentioned in clauses(iii) and (iv) of sub-section(1) of section 160 are liable as representative assessees or any part thereof ... section 161 or of the provisions of section 164 . Mr. Jetly's emphasis upon the mention in the trust deed of section 160
