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The Assistant Commissioner of Labour, Parvathipuram-the respondent herein inspected the theatre in December, 1995 and passed an order dated 18.12.1995 holding that the theatre was due of an amount of Rs.38,200/- to its employees towards the difference of the actual wages and the prescribed minimum wages and a direction was issued for payment of that amount as well as penalty of equal amount within three months. 2. Complaining that the amount, as directed, was not paid, the respondent filed Crl.M.P.No.3258 of 1996 before the Additional Judicial Magistrate of I Class, Parvathipuram under Section 20(5)(b) of the Minimum Wages Act, 1948 (for short 'the Act'). = The approach of the Court is not correct. It must not be forgotten that the entire mechanism of the Act is provided only to ensure that the workmen are paid the wages, in accordance with law. Once a workman appears before the Court and states that he has received the wages that were determined by the authority, the proceedings must halt there. Carrying out the matter further, despite such a plea, brings about a situation where the order passed by the authority tends to become a decree in his favour. That was not at all in the contemplation of the Legislature, when it enacted the Act.

"So far as the comparison of the signatures or the thumb impression is concerned, such course has to be done sparingly. The Judge, who comes to an opinion after comparison, should also disclose his expertise and also give reasons for the conclusions. A mere statement that the Court is of the opinion that the thumb impressions or the signature appears to be similar is not proper since as an expert, whose evidence is to be assessed, the Judge, who is also giving his opinion, should mention the reasons".

Whereas in the case on hand, the petitioner/A.3 had left India for Saudi Arabia after commission of communal offences allegedly. In that back ground, the petitioner cannot be permitted to leave India, pending criminal proceedings. In the result, the Investigating Officer is directed to submit seized passport of the petitioner/A.3 to the Magistrate along with the charge sheet and the Investigating Officer will be at liberty to take steps for impounding the petitioner's passport under Section 10(3) or under Section 10-A of the Passports Act, 1967 through Court immediately thereafter. Subject to the same, the Criminal Petition is dismissed.

On the basis of the decree obtained by him, the 3rd respondent filed an application before the Tahsildar, Serilingampally Mandal, the 2nd respondent herein, with a request to enter his name in the revenue records and to issue pattadar pass book and title deeds.

On the facts of the present case, when the assessee filed a defective return, and did not rectify the defects which were pointed out by the I.T.O., the assessing officer was bound to treat the return of income as invalid and take further proceedings on the footing that the assessee had failed to furnish the return. The assessing authority could not have proceeded to make ex parte assessment under Section 144 without serving notice under Section 139 (2) or as the case may be under Section 148. In this view of the matter and in view of the law declared by the Supreme Court in the above decision, we are of the view that the decision of the I.T.A.T. confirming the decision of the Commissioner (Appeals) does not warrant any interference by this Court. Therefore, we hold that the substantial questions of law raised in this appeal have to be decided against the Revenue.

"Reason is the very life of law. When the reason of a law once ceases, the law itself generally ceases (Wharton's Law Lexicon). Such is the significance of reasoning in any rule of law. Giving reasons furthers the cause of justice as well as avoids uncertainty. As a matter of fact it helps in the observance of law of precedent. Absence of reasons on the contrary essentially introduces an element of uncertainty, dissatisfaction and give entirely different dimensions to the questions of law raised before the higher/appellate courts. In our view, the court should provide its own grounds and reasons for rejecting claim/prayer of a party whether at the very threshold i.e., at admission stage or after regular hearing, howsoever concise they may be. We would reiterate the principle that when reasons are announced and can be weighed, the public can have assurance that process of correction is in place and working. It is the requirement of law that correction process of judgments should not only appear to be implemented but also seem to have been properly implemented. Reasons for an order would ensure and enhance public confidence and would provide due satisfaction to the consumer of justice under our justice dispensation system. It may not be very correct in law to say, that there is a qualified duty imposed upon the courts to record reasons."

The petitioner submits that it acquired Ac.9.33 guntas of land in Raipalli Tanda, and made applications to various authorities, seeking permission for establishment of a factory for manufacturing frozen buffalo and sheep meat with installed capacities of 36 and 6.5 metric tonnes per day, respectively. Permissions are said to have been accorded by various authorities, including the Andhra Pradesh Pollution Control Board and the Grampanchayat.

The assessee maintains a NRE account with South Indian Bank of Anna Nagar at Chennai. The correspondent banks of South Indian Bank remitted the brokerage and commission due to the assessee to the above said NRE account in Chennai by way of cheques/demand drafts/TTs. The assessee has not offered such remittances credited in Indian bank account for taxation on the ground that those income accrued outside India. The assessee does not have any other account in India.-The assessee is an individual. He is employed with M/s. Sayeed Mohammed Sons Traders in Singapore. The assessee is working for the last 20 years in Singapore. He is a permanent resident of that country. He mainly earns salary income which is taxed in Singapore under the Singapore's tax laws. The assessee also derives income by way of commission in import and export of agricultural produces like raw cashews. 4. The employment of the assessee is in Singapore and the salary is received and taxed under the Singapore's tax laws and therefore, the salary earned by the assessee was always Singapore income and not Indian income. - the Assessing Officer has not taken into account various explanations relating to gifts and sridhan received by those persons. Ultimately, the Commissioner of Income- tax(Appeals) also held that the differences in different individual hands, if not explained, has to be assessed only in their hands. While dealing with the brokerage and commission income of the assessee, we have already held that the assessee does not earn any income in Indian taxable territory. We have also held that he is a non resident. He is employed in Singapore. The import and export transactions out of which he earned additional income are again carried out outside Indian territory. The funds available to the assessee in India are withdrawn from his account with South Indian Bank at Chennai. Therefore, even if the assessee has spent some funds in gifting gold jewellery to his family members, those funds emanated from non taxable funds available in his bank account. It does not belong to any income liable for taxation in India. Therefore, even if the proposition of the Commissioner of Income-tax(Appeals) is accepted, there is no justification for making any addition in the hands of the assessee. The addition of ` 18,66,302/- is accordingly deleted.