LexWAZIR CHAND versus THE STATE OF HIMACHAL PRADESH.
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1954 Lakshminarayan Ram Gopal and Son Ltd. v. 408 ' SUPREME COURT REPORTS [1955] ·rhe Government of Hyderabad. concerns besides the Company. All these factors taken mto consideration along with the fixity of tenure, the nature of remuneration and the assignability of their rights, are sufficient to enable us to come to the con- clusion that the act1V1t1es of the appellants as the agents of the Company constituted a business and the remuneration which the appellants received from the Company under the terms of the Agency Agreement was mcome, profits or gain from business. Bhagwati]. 1954 .April 22. The appellants were therefore rightly assessed for excess profits tax and these appeals must stand dis- missed with costs. Appeal dismissed. WAZIRCHAND v. THE STATE OF HIMACHAL PRADESH. (With connected Appeal) [MEHR CHAND MAHAJAN c.r., MuKHERTEA, VIvIAN BosE, BHAGWATI and VENKATARAMA AYY.AR JJ.] Constitution of India, articles 19, 31, 370-Code of Cri'niinal -"!' Procedure (Act V of 1898) ss. 51, 96, 98, 165, 523-Whether seizure " ·of property not sanctioned by ss. 51, 96, 98 and 165 of the Code .infringes fundamental rights under Arts. 19 and 31 of the Constitu~ :tion-Effect of dismissal of application under s. 523 of the Code in such a case-Effect of Art. 370. The provisions regarding search and seizure by the Indian police are contained in sections 51, 96, 98 and 165 of the Code of Criminal Procedure, 1898. None of these sections had any -application to the facts and circu1nstances of the case. Any seizure by the Indian police of any property of a citizen not sanctioned under the law stated above or under any other law infringes the fundamental rights of the citizen guaranteed under Art. 19 and Art. 31 of the Constitution of India. This position is not affected even if the citizen \vhose goods are so seized files an application under s. 523 of the Code and his application is dismiss~ ed by the Magistrate. In view of the provisions of Art. 370 it is doubtful if an offence committed in Jammu and Kashmir could be investigated by the police in India. CML APPELLATE JURISDICTION: Civil Appeals Nos. 129 and 130 of 1952. - - - ' S.C.R. SUPREME COURT REPORTS 409 Appeals by Special Leave from the Jupgment and Order dated the 26th December, 1951, of the Court of the Judicial Commissioner for the State of Himachal Pradesh at Simla in Civil Misc. Petitions Nos. 12 and 16 of 1951. Achhru Ram, (P. S. Safeer and Harbans Singh, with him) for the appellants. C. K. Daphtary, Solicitor-General for India (R. Ganapathy Iyer, with him) for respondent No. 1. 1954. April 22. The Judgment of the Court was delivered by MEHR CHAND MAHAJAN C.J.-These are two con- nected appeals by special leave against an order of the Judicial Commissioner, Himachal Pradesh, dated the 26th December, 1951, rejecting two applications for the issue of writs of mandamus and certiorari under article 226 of- the Constitution. The facts giving rise to the two petitions, out of which these two connected appeals arise, are these : One Trilok Nath was running a business in Himachal Pradesh under the name and style of "Himachal Drug T Nurseries" for the extraction, collection and export • of medicinal herbs in the year 1949. He was a partner of Messrs. Prabhu Dayal and Gowri Shankar of Jammu and Kashmir State in timber business carried on in that State under the name and style of "The Kashmir Woods". It was alleged by him that the business in Chamba was his exclusive business with which the partnership firm "The Kashmir Woods" had no concern whatsover. Prabhu Dayal's case was that the ,_ firm "The Kashmir Woods" was started by him in 1943 as his sole proprietary concern, that later on he took Trilok Nath Mahajan as a partner in this concern, that in the year 1949 Sardar Bhagwan Singh induced the partners of this firm to take up the line of crude drugs and herbs which was his line, that a new firm "Himachal Drug Nurseries" was started as a child concern of "The Kashmir Woods" with Bhagwan Singh as one of the partners, that after preliminary ~ investigation it was c!ecided to take up this work at Chamba and in pursuance of this decision two leases 195+ Wazir Chand v. The State of Himachal Pradesh. 1954 Waz;:ir Chand v. The State of Himachaf Pradesh. Mehr Chand Mahajan C. ]. 410 SUPREME COURT REPORTS [1955} of two forest divisi
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