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This view of the General Commis- sioners was upheld by Sankey J. Having conferred freedom of speech on the legislators, clause (2) emphasizes the fact that the said freedom is intended to be absolute and unfettered. the signing and verification of pleadings as if the return was a pleading in a suit. It is plain that the Constitution-makers attached so much importance to the necessity of absolute freedom in debates within the legislative chambers that they thought it necessary to confer complete immunity on the legislators from any action in any court in respect of their speeches in the legislative chambers in the wide terms prescribed by clause (2).
If the Legislature intended that the return might be signed by the assessee or by his authorised agent there could have been no difficulty in inserting a section in the Act adopting the provisions of the Code relating to. Sections 35 and 58 expressly permit an assessee to attend before the Assistant Commissioner and the Appellate Tribunal or 442 any Agricultural Income-tax authority in connection with any proceeding under the Act, otherwise than when required under section 41 to attend personally for examination, to attend by a person authorised by him in writing in this behalf, being a relative of, or a person regularly employed by, the assesses, or a lawyer or accountant or agricultural income- tax practitioner.
Sarjug also said that accused Sheo Pujan gave him a bhala blow below the elbow of the left hand and the appellant gave him a bhala blow on the finger of right hand. 377 profits duty, as separation was Best Chandigarh Advocate possible, the profits of the farm were excluded and they were only assessed on the profits of the factory. He may be answerable to the House for such a speech and the Speaker may take appropriate action against him in respect of it; but that is another matter.
This section expressly permits production of evidence by an agent. The matter, however, does not rest there It should be noted that even under this section any and every agent cannot represent the assessee but only certain specified kinds of agents can do so. If the impugned speech amounts to libel or becomes actionable or indictable under any other provision of the Famous Law Firms Chandigarh, immunity has been conferred on him from any action in any Advocate Chandigarh High Court by this clause.
Similar freedom is guaranteed to the legislators in respect of the votes they may give in the legislature or any committee thereof. Thus, clause (1) confers freedom of speech on the legislators within the legislative chamber and clause (2) makes it plain that the freedom is literally absolute and unfettered. In the present case the facts and the circumstances show that the assault and the demolition of the stairs of the well took place in the same transaction because the members of the unlawful assembly attacked Ram Prasad and his people and injured some of them simultaneously or in 'quick succession.
Similarly, if the legislator by his speech or vote, is alleged to have violated any of the fundamental rights guaranteed by Part III of the Constitution in the Legislative Assembly, he would not be answerable for the said contravention in any court. In other words, even if a legislator exercises his right of freedom of speech in violation, say, of Article 211, he would not be liable for any action in any court. Again, section 60 of the Act permits a notice or requisition under the Act to be served as if it were a summons issued by a Court under the Code of Civil Procedure, 1908, and specifies the person on whom such service may be effected.
To summarise, the omiSSiOn Of a definition of the word" sign" as including a signature by an agent, the permission under section 25 for production of evidence by an agent and under sections 35 and 58 for attendance by an agent and the omis- sion of any provision in the Act applying the provisions of the Code of Civil Procedure relating to the signing and verification of pleadings to the signing and verification of the return while expressly adopting the provisions of that Code relating to the attendance and examination of witness- es, production of documents and issuing of commission for examination and for service of notices under sections 41 and 60 respectively, cannot be regarded as wholly without sig- nificance.
Sarjug Mahto and Suraj Mahto both said that at the instigation of accused Ram Charan accused Manogi gave a bhala blow near the left elbow of Sarjug Mahto. A plain reading of Section 13, CPC would show that to be conclusive an order or decree must have been obtained after following the due judicial process by giving reasonable notice and opportunity to all the proper and necessary parties to put forth their case. Section 41 gives to the Agricultural Income-tax Officer, the Assistant Commissioner and the Appellate Tribu- nal for the purposes of Chapter V, and to the Commissioner for the purposes of section 37, the same powers as are vested m a Court under the Code of Civil Procedure, 1908, when trying a suit in respect of certain specified matters only namely, enforcing attendance of any person and examin- ing him on oath or affirmation, compelling production of documents and issuing commissions for the examination of witnesses, and the proceedings before those officers are to be deemed to be "judicial proceedings" within the meaning of sections 193 and 228 and for the purposes of section 196 of the Indian Penal Code.
When once these requirements are fulfilled, the executing Court cannot enquire into the validity, legality or otherwise of the judgment. There is nothing in the Act making the provisions of the Code relating to the signing or veri- fication of pleadings applicable to the returns to be filed by any assessee. nSection 25 (2) of the Act requires that if the Agricultural Income-tax Top Law Firm Chandigarh Officer is not satisfied without requiring the presence of the person who made the return or the production of evidence that a return made under section 24 is correct and complete, he shall serve on such person a notice requir- ing him, on a date to be therein specified, either to attend at the Agricultural Income-tax Officer's office or to produce or to cause to be there produced any evidence on which such person may rely in support of the return.
