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Showing 41 to 44 of 44 Records
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1960 (1) TMI 16
... ... ... ... ..... n exercise of the authority to charge such agreements as sales. The petition questions the jurisdiction of a statutory tribunal to hold ultra vires parts of the statute, under which it has been set up but any decision on the two questions framed for the purpose would not result in the petition being allowed, and they can be decided in an appropriate case. The assessee before us being under no liability because of the aforesaid pronouncement by the Supreme Court, the revision petition is dismissed, but without costs. Petition dismissed.
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1960 (1) TMI 15
Shares warrants and entries in register of members ... ... ... ... ..... ld by him on the 15th day of August, 1947,.......................... . Therefore, in order to apply section 19, three things are necessary. The call must have been made from a displaced person and it must be in respect of shares which he held on the 15th day of August, 1947. There is nothing in this section to warrant the assumption that the call must be made on or after the 15th day of August. The phraseology of section 19 covers the case of a call which is made before the 15th day of August, 1947, as long as the call is made from a displaced person and is in respect of shares held by him on the 15th day of August, 1947. All these three requirements in the present case are fulfilled and, therefore, it is clear that Shiv Ram Batta s case comes within the purview of the reliefs provided by the Displaced Persons (Debts Adjustment) Act, There is no force in this appeal, and upholding the order of the learned single judge I would dismiss it with costs. Tek Chand J. mdash I agree.
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1960 (1) TMI 8
Company – Incorporation of ... ... ... ... ..... at I need say about this argument is that the provisions of section 280 do not either expressly or by implication take away the right conferred by Order XXXIII, rule 1, Civil Procedure Code. It may be that a party may not be able to obtain security for costs under section 280 from a company which had been permitted to sue as a pauper but those provisions merely confer a power upon a court to require security to be given in appropriate cases and do not make it obligatory upon it to order security to be given in every case. For the reasons which I have stated above I make the rule absolute and allow the application for revision. The matter will now go back to the lower court for being determined on merits. At that stage it will be open to the opponents to raise such contentions on merits as are open to them under Order XXXIII of the Code of Civil Procedure. As regards costs of this court they will abide the result of the application by the petitioner for leave to sue as pauper.
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1960 (1) TMI 1
Whether the sales by the petitioner to the Government of India are sales in the course of import?
Held that:- The property in the goods passed to the Government of India when the shipping documents were delivered to them against payment. It follows that the sale of the goods by the petitioner to the Government of India took place when the goods were on the high seas.
That being so, the sales in question must be held to have taken place in the course of the import into India and therefore they would be exempted from sales tax under Article 286(1)(b) of the Constitution.
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