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Only after obtaining valid registration under the Motor Vehicles Act, the purchaser gets entitled to use the vehicle in public places. The real object with which s. As has been stated in Bacon's Abridgment at Vol. , the word "officer" meant some Advocates (navigate to this website) person employed to exercise to some extent and in certain circumstances a delegated function of Government. Carr-Briant (1)), or in the case of a detenue under the Preventive Detention Act seeking to make out a case of want of bona fides in the detaining authority, the burden of proof is held not to be one which requires proof to the hilt but such as will render the absence of bona fides reasonably probable (Vide Ratanlal Gupta v.
The purchaser as an owner under the Motor Vehicles Act is thereafter obliged to obtain certificate of registration which alone entitles him to enjoy the possession of the vehicle in practical terms by enjoying the right to use the vehicle at public places, after meeting the other statutory obligations of Insurance etc. Under the scheme of Motor Vehicles Act, 1988 and the Central Motor Vehicles Rules, 1989 the dealer cannot permit the purchaser to use the motor vehicle and thus enjoy its possession unless and until a temporary or permanent registration is obtained by him.
The court will, in that event, scrutinize these Circumstances having particular regard to the object sought to be achieved by the enactment of s. 5 (7A) of the Act is a measure of administrative convenience enacted with a view- to more conveniently and effectively deal with the cases of the assessees where the Commissioner of Income-tax considers it necessary or desirable to transfer any case from one Income-tax Officer subordinate to him to another or the Central Board of Revenue similarly considers it necessary or desirable to transfer any case from any one Income-tax Officer to another.
In view of the above it is not necessary for us to go into the question whether the High Court ought to have answered the second referred question also. Hence, in order to satisfy the requirement of law noticed above, the dealer can deliver possession and owner can take possession and present the vehicle for registration only when it reaches the office of Registering Authority. The possession can lawfully be handed over to the purchaser at this juncture because law requires the purchaser as an owner to make an application for registration but at the same time the law also prohibits use of the motor vehicle by the owner until it is duly registered by the Registering Authority.
Hence lawful possession with the right of use is permissible to be given to the intended owner only after reaching the vehicle to the office of Registering Authority. Thus seen, in practical terms though Advocates - useful site - sale precedes the event of registration, in normal circumstances and as the law stands, it is co-terminus with registration of a new motor vehicle. Gouri Shankar, Under Secretary, Central Board of Revenue, dated November 19, 1956, which is the pattern of all the affidavits filed on behalf of the State in these petitions: 5 (7A) was inserted by the Indian Income-tax Amendment Act, 1940 (XL of 1940), has been thus set out in the affidavit of Shri V.
But this legal proposition does not take the appellant far. Clearly, mere mentioning of engine number and chassis number of a motor vehicle in the invoice of sale does not entitle the intending purchaser to appropriate all the goods, i. If both these requirements are satisfied it matters not the least what is the nature of his office, whether the duties he is performing are of an exalted character or very humble indeed. The State of Orissa (Revenue Department) (3)).
An Officer, it was contended, on the authority of Reg. With the handing over of the possession of a specific motor vehicle just prior to registration, the dealer completes the agreement of sale rendering it a perfected sale. He was working under the Works Manager who was certainly (1) A. It must be carefully seen as to when the properties, particularly possession of a motor vehicle passes or can pass legally to the purchaser, authorizing him to apply for registration.
The answer to the first referred question being in the' negative, the very basis for Excess Profits Tax and Business Profits Tax disappears and the second referred question becomes purely academical. Only thereafter, the vehicle can safely be said to be no more under possession of the dealer. In that Section 10(3) Notification also there is no mention of vesting of land of plot nos. 1986, Notification under Section 10(3) was issued by the competent authority declaring the excess vacant land referred to in the Notification under Section 10(1) deemed to have been acquired by the State Government.
Hence, technically though the registration of a motor vehicle is a post-sale event, the event of sale is closely linked in time with the event of registration. The District Magistrat of Ganjam also Brundaban Chandra Dhir Narendra v. Such transfer of possession can take place only when the vehicle reaches the place where the registering authority will be obliged to inspect for the purpose of finding out whether it is a roadworthy and register-able motor vehicle and whether its identification marks tally with those given in the sale invoice and the application for registration.
Applying this test to the facts of the case Advocates (useful site) before us, we find that the appellant was a Class III servant and was employed as a metal examiner known as Chaser in the Railway Carriage Workshop. When an order is made under this provision, the right of the detenu under section 7 is to be informed of the grounds of detention, as soon as may be, and that is to enable him to make a representation against that order, which is a fundamental right guaranteed under article 22(5).
According to the dictum of West, J. (i)that the provision contained in s. Examining the two provisions in their context, it will be seen Advocates (useful site) that section 3(1) confers on the Central Government and the State Government the power to pass an order of detention, when the grounds mentioned in that sub-clause exist. If, in a particular ,case, the assessee seeks to impeach the order of transfer is an abuse of power pointing out circumstances which prima facie and without anything more would make out the exercise of the power discriminatory qua him, it will be incumbent on the authority to explain the circumstances under which the order has been made.
He was either himself armed with some authority or repre- (1) XII Bom. It was, however, contended that the appellant was not an officer within the meaning of that term as used in section 21(9), Indian Penal Code. the motor vehicle till its possession is or can be lawfully handed over to him by the dealer without violating the statutory provisions governing motor vehicles. Neither the manufacturer nor the dealer of a motor vehicle can permit the intended purchaser having an agreement of sale to use the motor vehicle even for taking it to the registration office in view of the statutory provisions already noticed.
Ramajirav jivbajirav and another(1), meant one to whom was delegated by the supreme authority some portion of its regulating and coercive powers and who was appointed to represent the State in its relations to individual subjects.
