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Case Laws
Showing 21 to 36 of 36 Records
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1951 (3) TMI 29
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... ... ..... on on which we would have laid down what the correct law was. But as far as this particular case is concerned, it is clear that the municipal valuation by itself has not been the only evidence which the Tribunal has considered. Not only that, but the Tribunal has not laid down that in every case the municipal valuation should be the only test that should be applied in order to determine what is the annual value of a property. As it happens, in this particular case on a consideration of all the factors the Tribunal has come to the conclusion that the proper annual value of the property is the value fixed by the Municipality. Under these circumstances we do not think any question of law arises which we should ask the Tribunal to refer to us. The result is that the motion fails and must be dismissed with costs. With regard to the question submitted to us, our answer must be in the negative. There will be no order as to costs on the reference. Reference answered in the negative.
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1951 (3) TMI 28
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... ... ..... - "The word 'derived' is not a term of art. Its use in the definition indeed demands an enquiry into the genealogy of the product. But the enquiry should stop as soon as the effective source is discovered. In the genealogical tree of the interest, land indeed appears in the second degree, but the immediate and effective source is rent, which has suffered the accident of non-payment". Here also the land indeed appears in the history of the trading operations of the assessee but it cannot be said to be the immediate or the effective source of the income made by the assessee firm. The immediate and effective source was the trading operation of purchase of the standing crop and its resale in the market after harvesting the produce at an advantageous price. For these reasons we hold that the sum of ₹ 7,500 was not exempt from liability to assessment income-tax and that the answer to the question referred to must be in the negative and against the assessee.
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1951 (3) TMI 27
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... ... ..... nce in equal shares. The District Judge was obviously wrong when he decreed the plaintiff's suit even with reference to the lands in Kadduwal conceded to be non-ancestral and the land in Khasra No. 2408 measuring 4 bighas and 16 biswas, which was not in the possession of the two sons Jodha Singh and Jai Singh. He was equally wrong in holding that the customary law which governed the parties did not permit the owner to will away any portion of the property, whether ancestral or self-acquired; this is contrary to section 7 of Punjab Act II of 1920, which is in these terms "Notwithstanding anything to the contrary contained in section 5, Punjab Laws Act, 1872, no person shall contest any alienation of non-ancestral immovable property or any appointment of an heir to such property on the ground that such alienation or appointment is contrary to custom." No other point arises in this appeal which fails and is dismissed with costs in all the courts. Appeal dismissed.
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1951 (3) TMI 26
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... ... ..... returnable date the appellant contended that the sanction of the Central Government was void because it was not given by the Government of the State. On the decision going against him he appealed to the High Court and to the Privy Council. The appellant’s contention having thus failed, the Magistrate proceeded with the trial on the 26th of November, 1949. The only question which is now presented for our decision therefore is whether there was any sanction granted by the Government before the Magistrate took cognizance of the offence and issued the notice under section 190 of the Criminal Procedure Code On the 25th March, 1949. To that the clear answer is that the Government had given its sanction for the prosecution of the appellant before that date. It seems to us therefore that the appellant’s contention that the Magistrate had to take cognizance of the offences without the previous sanction of the Government is untenable and the appeal fails. Appeal dismissed
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1951 (3) TMI 25
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... ... ..... decree in O. S. No. 4 of 1940 on the file of the Sub-Court, Rajahmendrawaram, would operate as res judicata. It is true that in formulating the points argued before us, we stated that as one of the question that arose for consideration; but in the course of the judgment we did not consider it, as presumably, it was not seriously pressed before us. The facts which we stated before wo formulated the points also indicate that there are absolutely no merits in that point either. In a suit for partition between the mortgagors the plaintiff who was already on record as defendant 19 in his capacity as a lessee applied to be made party as a mortgagee. The petition was dismissed by the Court, though with an observation that he was already on record. But in the judgment it was expressly stated that the validity of the assignment in favour of the plaintiff was left open. In the circumstances no question of res judicata arises. 17. In the result the application is dismissed with costs.
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1951 (3) TMI 24
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... ... ..... servant of a licensed victualler having knowingly supplied liquor to a constable on duty without the authority of his superior officer, it was held that the licensed victualler was liable to be convicted although he had no knowledge of the act of his servant. In dealing with the case, Blackburn J. observed thus - "If we hold that there must be a personal knowledge in the licensed person, we should make the enactment of no effect." There are many other cases in England in which the same view has been enunciated, and some of them have been collected and classified in the judgment of Wright J. in Sherras v. De Rutzen( 1895 IQB. 918,922), The principle laid down in these cases has been followed in several cases in this country also. In this view, the appeal is allowed in part, and while the conviction and sentence imposed on the appellant on the first charge in both the cases are quashed, the conviction and sentence on the third charge in the second case are affirmed.
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1951 (3) TMI 23
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... ... ..... of their Lordships, the function of subsection(2) is merely an illustrative one; the rule-making power is conferred by sub-section (1), and "the rules" which are referred to in the opening sentence of subsection (2) are the rules which are authorised by, and made under, sub-section (1); the provisions of sub-section (2) are not restrictive of sub-section(1), as, indeed is expressly stated by the words "without prejudice to the generality of the powers conferred by sub-section (1)". "There can be no doubt--as the learned Judge himself appears to have thought--that the general language of sub-section (1) amply justifies the terms of rule 26, and avoids any of the criticisms which the learned Judge expressed in relation to subsection (2)". This accords with our view of the effect of subsections (1) and (2) of section 3 of the Act. The appeal is dismissed. The appellant’s bail bond is cancelled and he is ordered to surrender. Appeal dismissed.
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1951 (3) TMI 22
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... ... ..... f the assessee is going to Sathankulam and staying for long periods of time so as to make his mother's house his second home. His business keeps him in Ceylon and his visits to Sathankulam appear to have been sporadic. He has no establishment maintained for him in Sathankulam. The dwelling place at Sathankulam is maintained for the parents of the assessee and not for the assessee himself. The fact that the assessee remits money now and then for the maintenance of his wife or his aged parents does not mean that the dwelling house owned by his mother and in which his parents live becomes a dwelling place maintained for him. He may maintain his wife or parents and from this circumstance it cannot be said that the mother's house is maintained for the assessee. For these reasons we answer the question referred to us in the negative and against the Commissioner of Income-tax. The assessee will get ₹ 250 the costs of this reference. Reference answered in the negative.
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1951 (3) TMI 21
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... ... ..... hat the Tribunal should have decided the case on merits and the dismissal of the appeal for default could not be said to be a hearing of the appeal and its determination. The provisions of Section 20 of the Bihar Sales Tax Act are in pari materia with Section 31 of the Indian Income-tax Act. In my opinion the word determination in Section 20(2) of the Bihar Sales Tax Act must be construed to mean a decision on the point raised in the case and not merely an order of dismissal for default. It is clear that the Commissioner acted illegally in dismissing the appeal for default and confirming the assessment without giving reasons in support of his order. For these reasons I would answer the question referred to the High Court in the negative. There will be no order for costs. (1) 1950 18 I.T.R. 928. SARJOO PROSAD, J.-I agree. The reference in both the cases should be answered in the manner indicated and for the reasons stated by my learned brother. Reference answered accordingly.
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1951 (3) TMI 20
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... ... ..... de to the department of the Government was not liable to be charged with sales tax. After he was informed of the decision of the Government of Bihar he promptly applied for registration to the appropriate authorities. Learned counsel also referred to a letter dated 22nd December, 1944, addressed by the Sales Tax Officer to the assessee, to the effect that meat was exempt from sales tax and the business need not be registered under the Bihar Sales Tax Act (vide Annexure A, printed at page 5 of the paper-book). Upon these facts it is clear that there was no wilful default committed by the assessee within the meaning of Section 10(5) of the Act and the penalty imposed by the Sales Tax Authorities ought not to have been levied. I would therefore answer this question in favour of the assessee. Since the assessee has failed as regards the two questions I hold that he should pay costs of this reference. Hearing fee Rs. 250. SARJOO PROSAD, J.-I agree. Reference answered accordingly.
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1951 (3) TMI 19
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... ... ..... ction with which the High Court is invested under Section 21 of the Act is of an exceptional nature and is limited by the express terms of the section that the High Court is in seisin of only such question of law as has been duly raised in the state- ment of the case. I do not therefore propose to examine the question raised by Mr. P.R. Das on behalf of the assessee. But it is right to state that in the petition made by the assessee for reference before the Board of Revenue no such question was formulated. In the order of the Board of Revenue at page 16 of the paper book it is mentioned that usual notice had been sent in the prescribed form calling for the return and all relevant documents and such notice was duly issued and served upon the assessee. Upon all these grounds I would answer the questions referred to the High Court in the affirmative. The assessee must pay the cost of this reference. Hearing fee Rs. 250. SARJOO PROSAD, J.-I agree. Reference answered accordingly.
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1951 (3) TMI 18
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... ... ..... in the Sales Tax Ordinance may have a chance of criticising the proposed amendment. On notice, it is open to the assessees to inpress upon the Government the inadvisability of the proposed amendment. The law also intends that at the end of the month, Government should reconsider them in the light of public opinion. The amendments having been made without notice and reconsideration they are invalid being in violation of Sec- tion 6(2). In the result I hold that the sales tax was rightly enforced. No direc- tion is called for against the levy of the sales tax. A direction of the nature of the mandamus is issued on the opposite party calling upon them to give effect to Schedule II as it stood originally and not to give effect to the amendments made by the Sales Tax Com- missioner. The applicants having failed over most of their grounds, they should pay costs to the opposite party of Rs. 50 in each of the 2 cases. Applica- tion No.55 is summarily dismissed. Ordered accordingly.
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1951 (3) TMI 17
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... ... ..... the tax under consideration relates to a period earlier to the amendment. The amendment in Mysore is introduced to remove possible doubts that may be entertained in construing the provisions of the Act. Even without the amendment, this Court had come to the conclusion that criminal Courts have no jurisdiction to question the validity of the tax. The prosecution has proved the liability of the assessees on facts in the first two cases and on law in the last mentioned case. I am, therefore, of opinion that the convic- tion in all the three cases should be upheld. Regarding the sentence, the amount of fine levied in Criminal Revision Petitions Nos. 164 and 165 is Rs. 25 each, which is by no means heavy but the levy of Rs. 150 in Criminal Revision Petition No. 290 appears to be rather severe, and I, therefore, reduce it to Rs. 50. In the result, with the modification of sentence in Criminal Revision Petition No. 290, all the petitions fail and are dismissed. Petitions dismissed.
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1951 (3) TMI 16
Winding up - Distribution of property of company ... ... ... ... ..... depositing any amount in the Anchal Savings Bank will arise. All parties shall have their costs from out of the assets in the hands of the liquidator. It is now represented on behalf of the official liquidator that there are shareholders who have not been traced and who may come forward later and claim payment of the moneys to them. We take the view that the surplus amounts in the hands of the liquidator need not be deposited in the Anchal Savings Bank as directed by the Court below. We consider that the proper direction to give is that the liquidator shall deposit amounts in his hands which he has not succeeded in disbursing in the court below to the credit of Company Petition No. 6 of 1120 on the file of the Mavelikara District Court. The court below shall remit it to the treasury as Civil Court Deposit. As and when the shareholders or their legal representatives who claim payment of these moneys come forward it will be open to them to apply to the court below for payment.
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1951 (3) TMI 13
Meeting and Proceedings – Power of Company Law Board to Order Meeting to be Called and Restriction on exercise of voting rights of members who have not paid calls, Etc.
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1951 (3) TMI 12
Requirements with respect to memorandum and Compromise and arrangement ... ... ... ... ..... thing which he does not like to do. Should a depositor for a fixed term like to get back his money he will be entitled to get it minus the interest which he must forego or pay as the case may be. (5) If the shareholders of the two banks at meetings properly called want to vary the scheme in any manner they will be entitled to do so, The discharge of the injunction will be subject to these conditions. The opposite party will have their costs of these proceedings in this Court. As to the application for transfer of the case to this Court, both parties agree that this is one of those cases which should be so transferred, with which I agree. I, therefore, order that this case (Suit No. 57 of 1951) pending in the Court of Mr. Y.L. Taneja, Subordinate Judge 1st Class, Delhi, be transferred for trial to this Court. The record is already here and it need not therefore go back. It shall be put up for hearing in due course before such Judge as is appointed by my Lord the Chief Justice.
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