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TMI Blog1930 (9) TMI 18X X X X Extracts X X X X X X X X Extracts X X X X ..... e effect that no complaint by them was necessary and that the case could proceed without it. 2. Rai Bahadur Jwala Parshad urged that a complaint was necessary but that whether it was necessary or not it should anyhow be made as it could in no way injure or invalidate the proceedings, and it would be a wise precaution if there was any doubt in the matter. I do not quite understand the reasoning of the Commissioners as to why they did not adopt this course and save themselves and others much trouble, expense and delay. Anyhow a complaint was instituted by Mr. Nicholson, Superintending Engineer, and Mr. M.M. Khan then adopted the obvious tactics of instructing another counsel to object that the proceedings could not continue without a compl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on the last, In re Nataraja Aiyar [1913] 36 Mad. 72. So far as the earlier rulings are concerned, they nowhere lay down that the test applied of the power of the Court to dispose of the case is exhaustive and conclusive. In re Maharaja Madhava Singh [1905] 32 Cal. 1, a finding in the alternative is given. In In re Nataraja Aiyar [1913] 36 Mad. 72, it is certainly stated that two tests must be applied before it can be held that any particular officer is a Court, and they are the authority to take evidence and the authority to deal out justice, which can only mean to give a final decision. 6. Mr. Saleem has pointed out that for the purposes of the case before the Judges in In re Nataraja Aiyar [1913] 36 Mad. 72 it was unnecessary to come ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mplaint which they purported to make must be deemed to be one under Section 195(1)(b) by a Court in its wider meaning excluding a civil, revenue or criminal Court. 9. The definition in this section has been amplified, the word include being substituted for means in 1923. There are Courts outside the criminal, civil and revenue Courts. The election Commissioners constitute such a Court: Bilas Singh v. Emperor AIR1925All737 . The Income Tax Commissioners, as held in In re Nataraja Aiyar [1913] 36 Mad. 72, are such a Court. Similarly the Commissioners appointed under Act 37 of 1850 are such a Court and in just the same way as election Commissioners are a Court. They do not in the narrow sense administer justice themselves but like the e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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