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1963 (2) TMI 75
... ... ... ... ..... ed by the above reasoning not to construe Section 3(a) of the Delhi and Ajmer Rent Control Act, 1952, in a manner so as to add an exception in the case of auction-purchasers to whom sale certificate has not yet been issued. The decision of the Supreme Court in AIR 1958 SC 289, leaves no room for doubt that an auction-purchaser in the condition of the present landlords is not transferee of the property sold at the auction. 17. The question referred to the Division Bench must be answered in the affirmative. I am, therefore, ....... + More
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1963 (2) TMI 74
... ... ... ... ..... or both debits and credits the actual rates at which the purchases and sales were effected are accepted, it is clear that the Trial Court's direction had resulted in crediting the defendant with Rs. 3,244/12/- more than what was the correct figure. The High Court was therefore right in increasing the decretal amount by this sum of Rs. 3,244/12/-. 15. It may be pointed out that if the actual rates of purchases and sales in respect of these transactions of February 3, 1947 for 2300 bags of cotton-seeds are rejected and t....... + More
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1963 (2) TMI 73
... ... ... ... ..... of maintenance to be awarded to the appellants. The Magistrate, on a consideration of the entire evidence, having regard to the salary of the respondent, and the value of the property he purchased awarded maintenance to the wife at the rate of ₹ 100/- per month for herself and at the rate of ₹ 50/- per month for the maintenance of her minor child. The Additional Sessions Judge, on a reconsideration of the evidence, accepted the finding of the learned Magistrate and confirmed the quantum of maintenance awarded b....... + More
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1963 (2) TMI 72
... ... ... ... ..... Homi ( 1955 2 S. C. R. 78), this Court ruled that provisions in a surety bond which are penal in nature must be very strictly construed. This Court again in The State of Uttar Pradesh v. Mohammed Sayeed ( 1955 2 S. C. R. 78), applied the strict rule of construction of a surety bond in that case. In the present case a strict construction of the bond leads to the only conclusion that a demand of the Court on the judgment-debtor and a default made by him were necessary conditions for the enforcement of the bond against the ap....... + More
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1963 (2) TMI 71
... ... ... ... ..... r the rate of commission or give up the commission due to the assessee. No such agreement or transaction which could be regarded as an agreement was entered into during the accounting year. If after the accrual of the income, according to the terms of the managing agency agreement, the managing agents purported to give up any part of that income, that cannot be regarded as affecting the terms of the agreement whereunder such income had accrued to it. It follows that the view taken by the department and the Tribunal that th....... + More
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1963 (2) TMI 70
... ... ... ... ..... emity of the plot marked 10 in Ext. C2 to which plot as I have said, the plaintiffs are entitled. Although the effect of the decree of the lower appellate Court is that the plaintiff's suit in respect of the land, in other words, the plot marked 10 in Ext. C2, is dismissed, I think that justice requires that the plaintiffs should be given a decree declaring their title to this plot and enabling them to recover possession of the portion thereof which is in the defendant's possession. And I think that Order XLI Rule ....... + More
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1963 (2) TMI 69
... ... ... ... ..... which then became a question of fact whether in truth, and in the light of all the special circumstances of the manufacturing process the knives and lasts can be properly described as plant or machinery or plant . It is obvious that in view of this observation this case is not helpful to the assessee and even in Mir Mohd. Ali's case (supra), in which reference to Hinton's case (supra) has been made, the learned judges have pointed out that that case is not an authority for the decision of a case like the one that w....... + More
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1963 (2) TMI 68
... ... ... ... ..... neither dismissed the employee nor had come to the conclusion that a case for dismissal had been made out. In' that case the dismissal of the employee takes effect from the date of the award and so until then the relation of employer and employee continues in law and in fact. In the present case an inquiry has been held which is said to be defective in one respect and dismissal has been ordered. The respondent had however to justify the order of dismissal before the Labour Court in view of the defect in the inquiry. It....... + More
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1963 (2) TMI 67
... ... ... ... ..... language of the document construed by this court in Rachpal Mahraj v. Bhagwandas Daruka, 1950 1SCR548 and is covered by the decision in that case. We accordingly reject the argument addressed by the learned counsel for the respondents on this aspect of the case. 13. For the reasons expressed we hold that the view taken by the High Court must be overruled and the plaintiff must be granted a mortgage decree for the amount of ₹ 31,000 odd, as claimed in the plaint together with interest at 6 per cent per annum from the ....... + More
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1963 (2) TMI 66
... ... ... ... ..... f the notification, the section itself is not attracted and a fortiori the proviso to the section cannot come into operation. The quantum of the addition, it appears to us, has, therefore, been provided by the notification itself which we extracted above in these terms Such interest shall, however, be included in the total income of the assessee for the purposes of section 16 of the Indian Income-tax Act, 1922? Such interest refers to what is mentioned earlier in the notification, viz., the interest receivable on the tax f....... + More
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1963 (2) TMI 65
... ... ... ... ..... f the second proviso to section 10(2)(vii)? and answered the question in the negative. To the same effect is the decision of the Calcutta High Court in Commissioner of Income-tax v. Mugneeram Bangur Co. 1963 47 ITR 565 We are in agreement with the view expressed by the High Courts of Bombay and Calcutta, and answer the question referred in the negative and against the department. What the second proviso brings to charge is the profits that a vendor makes from a vendee as the result of a sale. If no sale or profit in any co....... + More
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1963 (2) TMI 64
... ... ... ... ..... entation of the winding-up application become automatically void, unless the Court orders otherwise. This section, therefore, does not contemplate any previous order of- the Court about disposition of the property of the Company. Learned counsel for the Company has not been able to refer to any authority in support of the view that his client could obtain approval of the Court about the terms of the lease even before the winding up order was passed. It would, therefore, be proper to set aside the order of the Court dated 9....... + More
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1963 (2) TMI 63
... ... ... ... ..... e landlord is facility given to the tenant to occupy the shop. The consideration from the side of the tenant is rent payable to the landlord. Both the considerations are lawful. No part of the consideration or object of the agreement Is unlawful. So Section 24 of the Contract Act has also no application. 36. Now we return to Section 10 of the Contract Act. We have seen that the consideration and the object of the agreement is lawful. So the agreement of tenancy amounts to a contract under Section 10 of the Contract Act. In....... + More
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1963 (2) TMI 62
... ... ... ... ..... ourage the respondent in these circumstances by staying the suit. In these circumstances, in my view, no stay should be granted. o p /o p 24. There is another way of looking at the problem. o p /o p 25. The respondent has taken proceedings before Arbitrators under a contract, which according to him, contains a term which requires that payment should be made by cheque on the 10th October 1960 against Mill's Pucca Delivery Order. The appellant, on the other hand, has founded his claim on a contract one term of which requ....... + More
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1963 (2) TMI 61
... ... ... ... ..... istake was committed by the Court and the appellant should be ordered to deposit the additional rupee for payment to Bhola Singh. If he fails to make the deposit within the time specified by us his suit may be dismissed but not before. We may point out however that we are not deciding the question whether a Court after passing a decree for pre-emption can extend the time originally fixed for deposit of the decretal amount. That question does not arise here. In view of the mistake of the Court which needs to be righted the ....... + More
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1963 (2) TMI 60
... ... ... ... ..... lature did not intend this is clear, as I have already pointed out above, from what it laid down in the 8th sub-section of s. 129A. For all these reasons, I have come to the conclusion that as admittedly the procedure laid down in s. 129A was not followed for testing of the blood that was taken at 6 a.m., the prosecution cannot get the benefit of s. 66(2) of the Prohibition Act. There is no justification, therefore, for the order made by the Sessions judge, sending the case back to the Magistrate for re-trial in order to g....... + More
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1963 (2) TMI 59
... ... ... ... ..... 7 of the Act, whether or not it was covered by the instructions given under s. 43-A. For if on the basis of such an error of law, it refuses to decide a relevant question, the fact that the Government also issued instructions to the Tribunal to apply some objective standards in deciding such a question does not make the said question anytheless a relevant consideration under s. 47 of the Act. That is the position in the present case. As we have already indicated, on the basis of an error manifest on the record, namely, tha....... + More
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1963 (2) TMI 58
... ... ... ... ..... services because of his unsuitability should not be given effect to. If such an opportunity is given to a probationer and his explanation in. reply thereto is given due consideration, there is in our opinion sufficient compliance with r. 55-B. Generally speaking the purpose of a notice under r. 55-B is to ascertain, after considering the explanation which a probationer may give whether he should be retained or not and in such a case it would be sufficient compliance with that rule if the grounds on which the probationer is....... + More
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1963 (2) TMI 57
... ... ... ... ..... an understand a claim by the Revenue Authorities to lift the veil in appropriate cases of corporate personality. But surely the corporate personality which itself creates and wears the veil cannot ask to be unveiled or unmasked for that would be permitting a person or Corporation to blow hot and cold at the same time. 22. For the reasons stated above, we hold that the Tribunal came to a wrong decision and misapplied the authority of the Bombay High Court in to the facts of this case which do not attract that decision. 23. ....... + More
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1963 (2) TMI 56
... ... ... ... ..... the servant was not acting within the scope of his authority, the master would not be liable and it is the person who did the particular act, that is the servant, would alone be liable. If a third party sustains damage or loss by reason of an act of the servant, he can hold the servant liable and also if the servant's act falls within the scope of his duties or authority, the master as well. That principle can obviously have no application for founding a liability against a stranger from whom the servant can in no sens....... + More