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1952 (11) TMI 23
... ... ... ... ..... kesa Aiyar J. now under appeal. In O.S. A. No. 17 of 1948 Horwill and Raghava Rao JJ. held that the true scope of Expl. I was only to nullify the decision in -- 'Duraiswami Mudaliar v. Md. Anwaruddin', 1948-1 Mad L. J. 441 and that it had not the effect of overruling the line for authorities which had held that settlement made by parties involving appropriation of payments could not be reopened. This decision was followed by Govinda Menon Ramaswaini JJ. in C. M. A. No. 180 of 1950 and by Subba Rao J. in S. A. No. 2....... + More
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1952 (11) TMI 22
... ... ... ... ..... n a representation that it is of a different character, then it is wholly void and inoperative. Such a deed does not require to be set aside under Article 91 and a suit to recover possession of the properties comprised therein would be governed by Articles 142 and 144 of the Limitation Act. The fact that there is a prayer for a declaration that the deed is void or that it should be set aside does not affect the position, such prayers being ancillary to the substantive prayer for possession. As observed in the decisions alr....... + More
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1952 (11) TMI 21
... ... ... ... ..... te. Such a certificate would entitle the Respondent to obtain possession under Rule 95 of Order 21. There is nothing in that rule to make it incumbent for the purchaser to file the certificate along with his application. On the confirmation of the sale it is compulsory to issue the certificate. The failure to issue the certificate - whether the delay arises due to the action of the Court or to the inaction of the purchaser - has no bearing on the limitation for the application under Article 180. The purchaser cannot seek t....... + More
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1952 (11) TMI 20
... ... ... ... ..... Disputes Act, 1947, clearly laid upon the Industrial Tribunal at Calcutta the duty to determine whether the petitioner was or was not a workman and consequently, even if a wrong decision was given, that decision cannot be interfered with by a writ of certiorari. 13. Learned counsel for the petitioner pressed various grounds before us to show that the decision that the petitioner was not a workman was incorrect. One of the grounds was that there had been a previous decision by an adjudicator appointed in pursuance of the or....... + More
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1952 (11) TMI 19
... ... ... ... ..... e duty was payable to the State of Rajasthan under the provisions of the Rajasthan Excise Duties Ordinance No. 25 of 1949. An argument was addressed to us that in view of the fact that no valid rules can be said to have been framed under Ordinance No. 25 of 1949, the State of Rajasthan could not recover cotton excise duties from the applicant. That is a question on which we need not express any opinion while answering the first question put to us, as we take it that the question assumes that the duty was payable to the Sta....... + More
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1952 (11) TMI 18
... ... ... ... ..... was the contract that was the source of income but the construction which was in the nature of an asset or business capable of yielding the income. The Madras High Court in a case in --'Commr. of Income Tax, Madras v. Anamallais Timber Trust Ltd.', 1950 18 ITR 333(Mad) (C) in which the facts are very similar, and which has referred to and relied on has taken the same view as we do and fully supports the assessee in this case. We are, therefore, entirely in agreement with the reasoning and the conclusion of the Appe....... + More
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1952 (11) TMI 17
... ... ... ... ..... itted at his trial; (3) the right of the accused to the benefit of any doubt; and (4) the slowness of an appellate court in disturbing a finding of fact arrived at by a judge who had the advantage of seeing the witnesses. We have not been able to see that any compelling or substantial reasons existed for reversing the acquittal order in this case and none has been pointed out by the High Court in its decision. No attempt has been made in the judgment to discuss the evidence of the prosecution witnesses or to explain satisf....... + More
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1952 (11) TMI 16
... ... ... ... ..... rve the order of injunction on the Income-tax Officer, a clerk in the office refused to accept service and informed him that the Income-tax Officer was not in the office; and that when thereupon, the process-server inquired about the residence of the Income-tax Officer, he was not given the necessary information to enable him to go to the residence of the Income-tax Officer for effecting service of the order. I hope that this state of things is remedied soon by the Income-tax Officer. In the result the order dated 29th Feb....... + More
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1952 (11) TMI 15
... ... ... ... ..... there was succession to the business within the meaning of Rule 9, sub-rules 1 and 2. Applying the principle of these authorities it is clear that in the present case there has been succession to the business within the ambit of Section 25(4) of the Indian Income-tax Act and the argument on behalf of the assessee on this part of the case must prevail. For the reasons we have expressed we hold that the Tribunal was right in holding that there was not a discontinuance of the business but that the Tribunal was not right in ho....... + More
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1952 (11) TMI 14
... ... ... ... ..... formal letter that Limsey wrote to Dattu on 8th October inviting him to come to his house and Dattu's response to his call suggest that apparently at that moment they were on good terms. There was thus no strong motive for Limsey to murder Dattu. No doubt, a very strong suspicion arises against Limsey by reason of the existence of the tomb of Dattu in his house but we are unable to hold that the High Court after taking into consideration all the circumstances in the case was wrong in not treating this circumstance as c....... + More
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1952 (11) TMI 13
... ... ... ... ..... pply. Surely that could not possibly be the case, for it would mean that the Government or a local authority will always be bound by the Act in respect of the building put up by the lessee under building leases granted by it in respect of land belonging to it. In that case the immunity given to the Government or a local authority will be wholly illusory and worthless. In our view in the case before us the demised premises including the building belong to a local authority and are outside the operation of the Act. This Act ....... + More
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1952 (11) TMI 12
... ... ... ... ..... appeal being taken away if all that Had happened is a change in the conditions and requirements to be fulfilled before the right of appeal can be enforced. The argument is no doubt attractive, but I am afraid it is not open after the ruling of the Full Bench in -- 'AIR 1929 Mad 381 (B)', for there too it could have been argued on the same analogy that the right of filing an appeal under Clause 15, Letters Patent was not taken away but only a condition imposed, namely, that leave should be obtained. 23. My conclusio....... + More
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1952 (11) TMI 11
... ... ... ... ..... ions of article 19(1)(d) and (e) and article 21. This matter is concluded by the majority decision of this court in Gopalan's case ( 1950 S.C.R. 88.) and 'the High Court quite correctly negatived this contention. Sri Dadachanji has not sought to support the views of Bhandari J. regarding the Act being inconsistent with article 19 (1)(g). Nor has learned counsel seriously pressed the objection of unconstitutionality based on article 15, which, in our view, was rightly rejected by the High Court. Although we hold tha....... + More
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1952 (11) TMI 10
... ... ... ... ..... n or any direction of law, and it was not stated also what these directions of law were. We think, therefore that we must accept the contention of the learned Advocate for the appellant that even on the prosecution evidence, as it stands, the accused could rot be convicted of criminal breach of trust. The result is that the appeal should be allowed. In our opinion, it would not be proper to make an order for retrial in this case. In the first place, the charge of accepting illegal gratification upon which alone any retrial....... + More
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1952 (11) TMI 9
... ... ... ... ..... cles of luxury and therefore the word glass-ware must be understood to apply only to such articles made of glass as are used for luxury. I do not think that all the articles specified in this Schedule can be properly regarded as luxury articles. Even assuming that Schedule I is confined to only articles of luxury, that is to say, the articles used by the well-to-do classes, it seems difficult to hold that glass panes would not fall within the term glass-ware . It is common knowledge that glass panes are not used by the poo....... + More
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1952 (11) TMI 8
Oppression and Mismanagement – Right to apply under section 397 and 398 ... ... ... ... ..... hellip hellip hellip hellip hellip hellip hellip The obtaining of the consent is a condition precedent to the making of the petition. In other words, consent must have been obtained prior to the presentation of the application. The two sets of shareholders, who subsequently gave their consent, have clearly indicated in the document embodying their consent that the petition had already been filed and that they were expressing their approval thereof. Th....... + More
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1952 (11) TMI 1
Whether in the circumstances of the case, the sum of ₹ 14,00,000 was the assessee company's income within the meaning of Section 2(6C) of the Indian Income-tax Act and liable to pay income-tax under the Indian Income-tax Act? Held that:- Te High Court was right in holding that the ₹ 14,00,000 is assessable to tax. The appeal fails and is dismissed