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Case Laws
Showing 1 to 20 of 68 Records
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1963 (3) TMI 88
... ... ... ... ..... pon the evidence in the case even if the plaint does not contain a specific prayer for that relief. I, therefore, allow to the plaintiffs as damages a sum of Rs. 90,977-3-0 under this head, but the plaintiffs will not be entitled to execute the decree under this head without paying court fee on the amount of Rs. 90,977-3-0. As the plaintiffs are being allowed a decree for damages for Rs. 90,977-3-0 they cannot claim along with it the sum of Rs. 4,200 on account of use of the factory at the rate of Rs. 30 per day per saw wh....... + More
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1963 (3) TMI 87
... ... ... ... ..... ing criminal jurisdiction in a State has inherent power to make any order for the purpose of securing the ends of justice. This power extends to expunction or ordering expunction of irrelevant passages from a judgment or order of a subordinate court and would be exercised by it in appropriate cases for securing the ends of justice. Being an extraordinary power it will, however, not be pressed in aid except for remedying a flagrant abuse by a subordinate court of its powers such as by passing comment upon a matter not relev....... + More
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1963 (3) TMI 86
... ... ... ... ..... t that judicial decorum no less than legal propriety requires that a Single Judge differing from a decision of another Single Judge in a previous case on a question of law should refer the case to a larger Bench instead of deciding the case in accordance with his own view and that the same procedure should be followed by a Division Bench if it is inclined to disagree with an earlier decision of another Division Bench on a question of law. For all these reasons, our conclusion is that under Sections 496, 497 and 498 of the ....... + More
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1963 (3) TMI 85
... ... ... ... ..... n the land. The mere presence of subsequent operations without there being the basic operations referred to above, as in the case of forest produce and spontaneous growth, could not be agricultural operations. In other words, if there are no basic operations as referred to above, there cannot be an agricultural operation. Mr. Ramamurthi Aiyar appearing for the respondents contends that as the coconut trees had already been in existence when the lease was made to the appellant, what he did or was expected to do in relation ....... + More
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1963 (3) TMI 84
... ... ... ... ..... other three circumstances would be sufficient to justify the registration of the mark. 33. It was faintly argued that the respondent has not discharged the burden of establishing that there was no reasonable probability of confusion. This question cannot arise in a case of honest concurrent use. However, we may point out that the High Court, after observing that the burden was undoubtedly on the respondent to establish that there was no reasonable probability of confusion, has held that that burden is discharged by the elo....... + More
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1963 (3) TMI 83
... ... ... ... ..... s for transport out of the country by land or sea. In other words, the true test is whether the sale occasions the export, and whether the sale and the resultant export form parts of a single and integrated transaction. As we have already stated, the present case comes within the principle laid down by the Supreme Court in 1952 3 STC 434 pat AIR 1952 SC 366. It follows, therefore, that the petitioner is entitled to exemption from sales tax to the extent of ₹ 50,015.55 nP. claimed by it, being the value of the goods e....... + More
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1963 (3) TMI 82
... ... ... ... ..... terests of any Scheduled Tribe. 6.. Nothing in Sub-clause (g) of the said clause shall affect the operation of any existing law in so far as it imposes, or prevent the State from making any law imposing, in the interests of the general public, reasonable restrictions on the exercise of the right conferred by the said sub-clause. 13. Thus, the very Article provides that reasonable restrictions could be imposed in the interests of the general public. From what the respondent has averred in the counter-affidavit, which we hav....... + More
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1963 (3) TMI 81
... ... ... ... ..... sub-section (2) of that section. Their Lordships have held that the two sub-sections are complementary and operate in two different spheres. They have also laid down that under section 64(3) the question of determination as to the place of assessment only arises if an objection is taken by the assessee and the Income-tax Officer has any doubts as to the matter but the determination is to be made by the Commissioner of Income-tax or the Central Board of Revenue; the Act does not contemplate any other authority. Even though ....... + More
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1963 (3) TMI 80
... ... ... ... ..... quirement of the law that the amount for the security must be deposited at the time of the presentation of the application for setting aside of the sale under Order XXI, Rule 90, C.P.C. The proviso added by this Court only means that the application for setting aside of the sale would not be taken into consideration and adjudicated upon till compliance had been made with the proviso. It is not the law that if the compliance has not been made with the proviso before the limitation for filing of the application for setting a....... + More
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1963 (3) TMI 79
... ... ... ... ..... have taken on the first question raised before us, it is not necessary to deal with the second question, though we may add that as at present advised it seems to us that the High Court was in error in treating the application for withdrawal of the appeal as if it were an application for withdrawal of an election petition under s. 109 and referring the matter to the election tribunal. Even if the High Court had power to refuse an application for withdrawal of an appeal, the proper course for the High Court would be to consi....... + More
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1963 (3) TMI 78
... ... ... ... ..... e an award will be maintainable only after the award comes into Court and not earlier and the time for filing such an application would be reckoned only thereafter. The decision in ILR (1942) Bom 452 AIR 1942 Born 101, and that of the Supreme Court in Kumbha Mawji V. Dominion of India, 1953 4SCR878 , make this clear. If, therefore, an sward has been sent to the Court by the arbitrators, it would be competent for it after following the prescribed procedure, to have it filed. The plaintiffs/respondents 1 and 2 will however h....... + More
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1963 (3) TMI 77
... ... ... ... ..... may be that in some cases, the High Court dealing with the second appeal is inclined to take the view that what it regards to be justice or equity of the case has not been served by the findings of fact recorded by courts of fact; but on such occasions it is necessary to remember that what is administered in courts is justice according to law and considerations of fair play And equity however important they may be, must yield to clear and express provisions of the law. If in reaching its decisions in second appeals, the Hi....... + More
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1963 (3) TMI 76
... ... ... ... ..... to the revenue account either from the business or from the accountancy point of view. The Tribunal held that the payment was in the nature of a capital expenditure and it is not shown that on the facts found by the Tribunal its final conclusion is erroneous in law. I am, therefore, of the opinion that, on the facts and in the circumstances of the case, the amount of ₹ 21,798 was a capital expenditure, and as such not an allowable deduction under section 10(2)(xv ) and that the question asked should be answered in th....... + More
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1963 (3) TMI 75
... ... ... ... ..... aw if only some of the provisions of clause (2) of rule 46 are complied with. This argument equally holds good in the instant case. The language of Order XXI, rule 54, sub-rule (2), is somewhat similar requiring affixation both upon a conspicuous part of the property and of the court-house. A Division Bench of the Patna High Court in Narendra Prasad Sinha v. Maharani Janki Kuer AIR 1947 Pat. 385 , also expressed the view that the provisions of Order XXI, rule 46(2), being mandatory, the failure to comply with any one requi....... + More
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1963 (3) TMI 74
... ... ... ... ..... ociation of individuals or any unit of income-tax assessment in this case. In the second place what is now being taxed as revenue receipt or income is not the whole sum of ₹ 6,00,000 but a portion thereof being only a sum of ₹ 2,00,000 which the assessee in this case had himself shown and included in his accounts and in his original return. So far as the assessee is concerned he only received this ₹ 2,00,000 and not the said sum of ₹ 6,00,000. Lastly, this point was never taken by Mr. Banerjee at an....... + More
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1963 (3) TMI 73
... ... ... ... ..... t is necessary to make some correction is in respect of the statement contained in the judgment of the trial Court in regard to items under issue No. 4. This statement is that items 33(b) and 98 were not identifiable at all. Mr. Kumaramangalam points out that it is not correct to say that item 33(b) is not identifiable and in this connection, he has invited our attention to the fact that his client has in fact made a claim before the Receiver for this item which is Daba Gardens and Bungalow. This position also is conceded ....... + More
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1963 (3) TMI 72
... ... ... ... ..... der the composition deed, only a beneficial interest. This new liability had to be discharged by the trustees in whom the legal title to the property vested. Thus there were two different sets of persons who were liable, the defendants and the Trustees and their respective liabilities were distinct. What the defendant No. 2 has referred to is the liability of the Trustees arising under the terms of the deed of composition and could be enforced only against them. To refer to a liability resting on someone else is not to ack....... + More
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1963 (3) TMI 71
... ... ... ... ..... efore 359 standard acres were the equivalent in value of the land left behind, regard being had to the circumstances we have indicated, there cannot be any complaint that there has been a departure from the method of adjustment specified in the proviso to S. 16(4) when the debt as ascertained and computed in accordance with S. 29 of the Act and other relevant statutory provisions was scaled down under S. 16(4) by multiplaying it by 51/359, or 1/7th. We are further of the opinion that when the provision in proviso to S. 16(....... + More
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1963 (3) TMI 70
... ... ... ... ..... d in such a situation the only way to reconcile the two provisions is to withhold the publication of the award, as a binding settlement has already come into force in order to avoid possible conflict between a binding settlement under s. 18 (1) and a binding award under s. 18 (3). In such a situation we are of opinion that the Government ought not to publish the award under s. 17 (1) and in cases where government is going to publish it, it can be directed not to publish the award in view of the binding settlement arrived a....... + More
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1963 (3) TMI 69
... ... ... ... ..... espondent on the 22nd of March, 1963. He has requested us that we should ask the respondent to consider the said application at any rate, which are now before him. We have no reason to assume that if there are any applications made before the respondent, he will not consider them in accordance with law. We, therefore, see no reason in the circumstances of the case to grant the second prayer of the petitioners in the present petition. In the result, therefore, we direct that a writ in the nature of mandamus be issued agains....... + More
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