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1960 (9) TMI 126
... ... ... ... ..... ecuniary jurisdiction. After the Bombay Civil Courts Act became applicable to this area, the Civil Judge, Senior Division, will have jurisdiction to deal with the suit. The suit is yet on the file of the District Court. It must now be transferred to the Court of the Civil Judge, Senior Division, for disposal in accordance with law. Order accordingly. There will be no order as to costs of this Civil Revision Application. 9. The petitioner has made an application, being Civil Application No. 1325 of 1959, along with the Civi....... + More
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1960 (9) TMI 125
... ... ... ... ..... with the provisions of the rule making provisions and in the guise of Section 16, Government cannot override or by-Pass either Section 8 or Section 40. Section 16 does not, therefore, dispense with the rule making duty of the Government. I find myself in agreement, also with the answer to the second question posed in the judgment of my brother Pandit, J. that no rule, to which reference has been made by the learned Advocate General, applies to the occupants of urban agricultural land in respect to payment of compensation, ....... + More
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1960 (9) TMI 124
... ... ... ... ..... ere therefore entitled to appropriate reliefs as prayed for in their petition under Art. 226 of the Constitution. 16. We therefore allow this appeal, set aside the order of the High Court and direct that the petition under Art. 226 of the Constitution be allowed and declare that the Punjab Forward Contracts Tax Act No. VII of 1951 is void and unconstitutional as it is ultra vires the powers of the State Legislature, that the notification made under the rules promulgated by the respondent under this Act are also void and un....... + More
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1960 (9) TMI 123
... ... ... ... ..... he earlier two existing Indian Laws . As I have already said, there is no State law on the subject and there are only the existing Indian laws and those laws were enacted by the predecessor-in-interest of the Central Legislature and therefore the present law, which is again passed by the Central Legislature, would not, in any way, be held to be subservient to the existing Indian law on the ground that the field Occupied by the existing Indian law has now become the exclusive field of the State. 25. After giving the entire ....... + More
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1960 (9) TMI 122
... ... ... ... ..... n the assessing authority has no other alternative but to make its own estimate of the escaped turnover and tax the assessee accordingly. In such a case, the question of the assessee being given an opportunity of leading rebuttal evidence cannot arise. Our answers to the questions referred to for decision are as follows (1) Under Section 10 of the Act the assessing authority has no jurisdiction to reopen the whole assessment ; it can only assess the tax payable on the turnover which has escaped assessment. (2) The best jud....... + More
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1960 (9) TMI 121
... ... ... ... ..... taken to mean that it has no real application to section 10 and that it controls only the main part of section 24(1). 7. In Commissioner of Income Tax v. Indo-Mercantile Bank Ltd. the Supreme Court had to consider the proper function of a proviso. They observed The territory of a proviso therefore is to carve out an exception to the main enactment and exclude something which otherwise would have been within the section. It has to operate in the same field and if the language of the main enactment is clear it cannot be used....... + More
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1960 (9) TMI 120
... ... ... ... ..... m amount as the Company placed him under suspension in the first instance and later on dismissed him from service, and hence he is entitled to a direction from this Court to the Company to revive his policy without any further payment by him. We do not think that such a direction can be given. For whatever reasons it might be, the fact remains, the plaintiff has not paid his share of the premium amount and thus failed to perform his part of the contract. If the Company has unlawfully deprived him of the means to pay the pr....... + More
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1960 (9) TMI 119
... ... ... ... ..... tion was not void ab initio. If the sons could establish facts to warrant a finding that their interest in the joint family property could not be made liable for payment of the maintenance they could avoid the transaction. Learned counsel concedes that nothing has been done by the sons to avoid the charge. As such, we are of opinion that the charge is a liability on the entire family assets and the assessee family is entitled to a deduction of ₹ 6,000 under section 9(1)(iv) of the Income Tax Act. The second reason th....... + More
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1960 (9) TMI 118
... ... ... ... ..... light of the above discussion it is obvious that some of the employees who belong to the Federation would fall into the category of workmen as defined in the Act, namely those engaged in such activities of the Board as can be classed as industrial, while others would fall outside this category. Evidently the dispute involving those employees falling outside the category of workmen could not be an industrial dispute and the comprehensive reference would be invalid on this account. The result is that I would hold that both t....... + More
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1960 (9) TMI 117
... ... ... ... ..... and what it has taken away with another; Dormer v. New Castle-upon-Tyne Corporation 1940 2 K.B. 204 (e) If two sections are repugnant, the known rule is that the last must prevail Wood v. Riley (1867-8) 3 C.P. 26 per Keating, J. (7) The power given to the Governor in regard to pardons is a specific power specially conferred as was vested in the colonial and British Governors in Indian provinces during British days. The power given to the court under Art. 142(1) is a general power exercisable for doing complete justice in a....... + More
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1960 (9) TMI 116
... ... ... ... ..... lay stress on the plant or the machinery being new and the allowance being confined to the year; of installation. In our opinion, the allowances could be only for one year. In this situation, we feel that in order to sustain a claim for the initial and additional depreciation allowances, the machinery must be regarded as a unit; spare parts, however costly they may be, could not be regarded as objects of claim in that behalf. We are of opinion that the principle enunciated by the Bombay High Court in Maneklal Vallabhdas v........ + More
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1960 (9) TMI 115
... ... ... ... ..... ring whatsoever on the matter before us. I, therefore, find that in this case there has been no retransfer of the income from the trust property to the author of the trust, nor does the trust make any provision whatsoever which entitles him at any time named or in the future to reassume power over the income of the assets directly or indirectly. That being so, the case does not fall within the mischief of the first proviso, nor is the case covered by section 16(1)(c) ; the income from the shares must be deemed to be the in....... + More
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1960 (9) TMI 114
... ... ... ... ..... a theory cannot be sustained. It is not the division of the asset as being used for business and non-business purposes that is contemplated by the section but only apportionment of the depreciation allowance as between the use of it for business purposes and its use for non-business purposes. However, that need not detain us any longer as we are not convinced that such a proposition can be sustained either on the language of any section or on authority. If that were the correct view, we think that the Income-tax Officer co....... + More
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1960 (9) TMI 113
... ... ... ... ..... er section 26A of the Act is not a genuine firm. For this contention, he bases himself on two grounds (1)that the profits which were divided were not arrived at according to commercial principles ; and (2)that the income-tax payable by the partners was debited to the firm's accounts and not to the partner's individual accounts. So far as the second ground is concerned, it was not agitated before the Tribunal. Before the Tribunal, only the first ground was agitated and the Tribunal was of the view, and rightly so, t....... + More
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1960 (9) TMI 112
... ... ... ... ..... there is no evidence to show that in doing so he intended to reduce or in fact reduced his business capital, the inference drawn by the taxing authorities that the oil mill was only an asset produced by a part of the business capital and retained the character of the capital itself cannot be said to be unjustified. We are, therefore, of opinion that the oil mill was a commercial asset and the first question should be answered in the affirmative. Section 2(5) of the Excess Profits Tax Act defines business as including any t....... + More
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1960 (9) TMI 111
... ... ... ... ..... o far as I can make out from the amended plaint, the suit related to the istimrari estate and the properties there of, moveable and immovable. 30. There was also an application to urge a constitutional point to the effect that if s. 119 is so construed as to bar a suit like the one in the present case, then it is violative of Art. 14 of the Constitution. This point was not pressed before us; therefore, it is unnecessary to explain the nature and incidents of these istimrari estates and the reasons for the classification ma....... + More
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1960 (9) TMI 110
... ... ... ... ..... not honour their underwriting agreements. This is a case in which share-holders are not likely to protect their interests and, in the past, they never showed any vigilance, otherwise, the company would not have found itself in the straits in which it is at present. In this case all the facts from which a conclusion can properly be drawn as to whether the company should be ordered to be wound up, or should be permitted to linger or have been placed on record. After giving anxious consideration to the arguments advanced at t....... + More
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1960 (9) TMI 109
... ... ... ... ..... gested by the learned counsel for the appellant the sub-clause would really become meaningless for it would read providing for social welfare and reform ..... of Hindu religious institutions of public character to all classes and sections of Hindus . The framers of the Constitution could not have intended the sub-clause to be read in this manner. 11. We, therefore, find no difficulty in agreeing with the learned Judge that the provisions of the Hindu Marriage Act which are being challenged in this case do not infringe Arti....... + More
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1960 (9) TMI 108
... ... ... ... ..... that, when possibly by failure to appreciate their error, the notification had been published, and the propriety and legality of its action was brought up before the Court by an application under 0. 39, r. 2(3), the attitude taken up by the State Government and persisted in upto hearing before us, has been one which we can hardly commend. If the Government had deliberately intended to disobey the order of the Court, because for any reason they considered it wrong, their conduct deserves the severest condemnation. If on the....... + More
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1960 (9) TMI 107
... ... ... ... ..... his place Neemuch is only forty miles from Mandsaur and is connected by bus as well as by train. When the case was taken up neither the defendant nor his witnesses were present and accordingly the plaintiff led evidence. The defendant's lawyer cross-examined them without any prayer for adjournment or objection. The defendant himself had sent a telegram which was received later on, that he had missed the train. But that was no reason why he could not have come by bus, All things considered, the defendant's conduct w....... + More
