|
Advanced Search Options
Case Laws
Showing 1 to 20 of 44 Records
-
1959 (3) TMI 78
... ... ... ... ..... rpretation of Statutes, 10th Edition, there occurs the following passage-- The long acquiescence of the Legislature in the interpretation put upon its enactment by notorious practice may perhaps be regarded as some sanction and approval by it. James L. J., The Anna , (1876) 1 P. D. 253. On reconsideration of the matter, therefore, I feel satisfied that the view taken in Bisseswar's case AIR1924Cal1034 is correct and the questions before the Full Bench should be answered in the way in which my Lord has answered them and....... + More
-
1959 (3) TMI 77
... ... ... ... ..... form, for example, of grant of licences, issue of notices, submission of returns, and so on, actually resulting in wholesale abuse of its provisions, this Court will not permit an applicant under Art. 32 to lead evidence to show that the law was meant to hit him alone. However, the applicants also rely on the infringement of the fundamental right guaranteed under Art. 19(1)(f). As to that, I have doubts whether an application under Art. 32 challenging a general law of this kind, which affects one or other of the fundamenta....... + More
-
1959 (3) TMI 76
... ... ... ... ..... s been defined as a right which a creditor has over a thing belonging to another, as which consists in the power to cause it to be sold in order to be paid his claims out of the proceeds. It is an Act of pleading a thing as security for a debt or demand without parting with the possession. It follows as a consequence that although the property remains in the possession of the debtor, it cannot be transferred to a third party without the express consent or permission of the creditor. (9) I entertain no doubt in my mind that....... + More
-
1959 (3) TMI 75
... ... ... ... ..... ssion and as regards the mesne profits the direction of the trial court was that the plaintiff would be entitled to mesne profits at the rate of ₹ 350/- per year from the date of the suit till the date of possession and dismissed the claim lor damages. Against the order of the trial Court, refusing to give a decree to the plaintiff for mesne profits for three years prior to the suit, the plaintiil did not take any action. That order has become final. As per the directions of the trial Court, the plaintiff therefore w....... + More
-
1959 (3) TMI 74
... ... ... ... ..... xecution of Ex. B-5. The present case of the appellant is that Ex. B-5 came into existence four months after the sale in favour of Padmanabhudu. This implies that no possession was obtained by the vendee in part performance of the contract. If it should be assumed that the sale under Ex. B. 5 was earlier, then the sale of Padmanabhudu would convey nothing because the title to the property had already passed to Nagayya under Exhibit B. 5.' This is also pointed out by the learned District Munsif, who observed that admitt....... + More
-
1959 (3) TMI 73
... ... ... ... ..... rds, unless it is shown that the repugnancy is between the provisions of a subsequent law and those of an existing law in respect of the specified matters, the Article would be inapplicable; and, as we have already pointed out, Schedule Seven which contains the three Legislative Lists was not then extended to the State; and it is, therefore, impossible to predicate that the matter covered by the prior law is one of the matters enumerated in the Concurrent List. That is why Art. 254 cannot be invoked by the appellant. On th....... + More
-
1959 (3) TMI 72
... ... ... ... ..... ction 4 of the Act is not a case covered by item 18 of paragraph 2 of the Standing Order and the Secretary or the Assistant Secretary could, therefore, lawfully discharge the functions of the State Government under Section 4 of the Act. 39. The issues relating to the sanction and satisfaction by the State Government and as to the authority of the Secretary and the Assistant Secretary to the Department to dispose of the case have not been clearly raised in the petition or in the affidavit filed on behalf of the petitioners........ + More
-
1959 (3) TMI 71
... ... ... ... ..... that the land comprised in that sale stands forfeited to the Government. As regards the purchase price, we hold, for the reasons already stated, that it belongs to the purchaser and in the absence of approprite provisions of law it cannot be forfeited to Government. The order of the Mamlatdar in regard to this must, therefore, be quashed as also his order directing the recovery of the money as an arrear or land revenue. the order of the Prant Officer in appeal and of the Bombay Revenue Tribunal in revision must also be qua....... + More
-
1959 (3) TMI 70
... ... ... ... ..... per or a cartoon about a donkey on which the agitation was started by the Muslims of Uttar Pradesh, it was contended before the Supreme Court that Section 295-A was ultra vires in that it interfered with the petitioner's right to freedom of expression guaranteed to him under Article 19(1)(a) of the Constitution and it was urged that the restriction imposed thereon was not a reasonable restriction. While dealing with this question, their Lordships stated that where the restriction was in the interests of the security of....... + More
-
1959 (3) TMI 69
... ... ... ... ..... posting the cheque the place of payment, there need not be an express request by the creditor and such a request may be spelt out from the facts and circumstances of the case. But on the evidence in this case there appears neither an express request made by the creditor nor any material from which an implied request may be spelt out. There is not even evidence of demand made by the assessees of the money due to them. The mere posting of the cheques from what then was part of British India in satisfaction of the claim of th....... + More
-
1959 (3) TMI 68
... ... ... ... ..... s were clerks and it was found that the business of the creditor was not such as would justify lending such a substantial sum of money. The attestors as in the previous instances were none other than the clerks of the partnership firm of Prafulla Chandra Sudha Khaddar Bhandar and some others were the assessees friends. 7. In so far as the deposits in the Andhra Bank were concerned, the assessee's explanation was that they consisted of small amounts representing accommodation cheques; but the assessee was not able to es....... + More
-
1959 (3) TMI 67
... ... ... ... ..... ued, came within the mischief of section 44. Quite apart from this, the contention for the assessee is untenable. If really section 44 had contemplated only a case of business being discontinued while the firm is not discontinued, there is no necessity to seek the aid of section 44. If the partnership continues to exist, it would be assessed as such and there is no question of making each of the partners of the firm jointly and severally liable. If a firm continues to exist, the firm as such could be assessed and in genera....... + More
-
1959 (3) TMI 66
... ... ... ... ..... hargeable under the Income-tax Act. In my opinion, this contention cannot be accepted as sound. I do not find from the Appellate Assistant Commissioner's finding that he has held that this income is not chargeable to income-tax under the Income-tax Act. On the other hand, the direction of the Appellate Assistant Commissioner, to which I have referred, clearly shows that his view was otherwise, or else, he would not have directed the Income-tax Officer to consider this credit in the assessment for 1950-51 after giving s....... + More
-
1959 (3) TMI 65
... ... ... ... ..... y the assessee has been determined, that adjustments are made of the amount of tax payable by him, the amount deposited by him on account of advance payment of tax, and the interest payable to him. Mr. Joshi has also urged that the amount which was paid to the assessee by way of interest reduced his tax liability to that extent. There is no force in this argument, for, as we have pointed out, the amount of tax payable by the assessee is assessed and determined irrespective of the amount deposited by him and irrespective of....... + More
-
1959 (3) TMI 64
... ... ... ... ..... lf the deposits in the two Banks held in the name of Kuar Lal and his wife. In other words, the letters of administration will now relate only to the estate of Kuar Lal. We order therefore that the formal letters of administration, if already granted, will be amended and a note to this effect will be made. If formal letters of administration have not already been issued, then at the time of issue a note will be made as aforesaid in the grant. In the circumstances parties will bear their own costs throughout. 30. Learned co....... + More
-
1959 (3) TMI 63
... ... ... ... ..... be an order prejudicial to the assessee. Section 43 of the Cochin Income-tax Act also contains the same proviso, and in view of that proviso no order of the Commissioner dismissing a revision petition filed before him can be said to be prejudicial to the assessee. Since the right of the assessee to obtain a reference, when the Commissioner has passed an order in revision, is confined by section 109(2) of the Cochin Income-tax Act only to cases where the assessment has been enhanced by the Commissioner or the Commissioner&#....... + More
-
1959 (3) TMI 62
... ... ... ... ..... word individuals must be read as laying down a restriction upon the powers of the Union Legislature to impose a capital levy by confining it to individuals and companies. Now it would appear that the entries in the Lists are legislative heads primarily designed to demarcate the area of legislative competence of the Union and the State Legislatures. They give simplex enumeratio of categories of legislation and are not designed to circumscribe or logically define the ambit of article 248. It would be difficult, therefore, to....... + More
-
1959 (3) TMI 61
... ... ... ... ..... ffirmative. Being a 'proprietary right', it vests in the State under Sections 3 and 4 of the Act. The decision in Chhotabhai's case 1953 4SCR476 treated these rights as bare licenses, and it was apparently given per incuriam, and cannot therefore be followed. 37. Even assuming that the documents in question do not amount to grant of any proprietary right by the proprietors to the petitioners, the latter can have only the benefit of their respective contracts or licenses. In either case, the State has not, by th....... + More
-
1959 (3) TMI 60
... ... ... ... ..... on of the order under section 25A is concerned, he being aggrieved by that order, in the sense that he is deemed to be a member of the Hindu undivided family when he is contending that he is separated member, he has a right to appeal. In the result, our answer to the first two questions is in the affirmative, namely, that the proceedings under section 33B, in so far as they relate to the orders under section 25A of the Act canceling the orders passed by the Income Tax Officer dated March 22, 1952, March 31, 1952, June 12, ....... + More
-
1959 (3) TMI 59
... ... ... ... ..... ttack Municipality, or as the Chairman or Vice-Chairman of the said Municipality, as the case may be, on the strength of the Ordinance. Opposite Party No. 1 is also permanently restrained by Mandamus from enforcing the aforesaid two provisions of the Ordinance. The petitioner will be entitled to the costs of this application. Hearing fee is assessed at ₹ 200/- (Rupees two hundred) to be apportioned equally between the State of Orissa on the one hand and the contesting Municipal Councillors on the other. 32. Before co....... + More
|
