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1954 (4) TMI 73
... ... ... ... ..... The question is one of intention -- 'Babu Sheo Lochun Singh v. Babu Saheb Singh'Ind App 63 (D). But the question is one of fact and must be decided as such -- 'Raja of Ramnad v. Sundara Pandiyasami Tevar', AIR 1918 PC 156 . 24. In the present case, there can be no doubt about the intention because the widow dedicated the properties to the family deities. It is true that she said in the deed of endowment that she was doing this in accordance with her husband's intentions and wishes but that only furnishe....... + More
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1954 (4) TMI 72
... ... ... ... ..... was provided that Notwithstanding the repeal by this Constitution of the enactments referred to in Article 395...... the law in force in the territory of India immediately before the commencement of this Constitution shall continue in force therein until altered or repealed or amended by a competent Legislature or other competent authority. This Article has no operation to the laws that had previously been repealed or which had died a natural death. Explanation III of this Article enacts that Nothing in this Article shall ....... + More
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1954 (4) TMI 71
... ... ... ... ..... hat decision. The present notification is more on the lines of the Ordinance that was in question in Anwar Ali Sarkar's case 1952 S.C.R. 284, and has no affinity to the Ordinance and the attending circumstances that were considered in the Saurashtra case 1952 S.C.R. 435, or in the case of Kedar Nath Bajoria 1952 S.C.R. 30, and in the light of that decision it must be held that the notification issued in 1947 became discriminatory in character on coming into force of the Constitution and was hit by article 14 of the Con....... + More
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1954 (4) TMI 70
... ... ... ... ..... vious year will debar the assessee in all subsequent years from claiming that they had never been members of a Hindu undivided family, so that they must continue to be assessed in that capacity unless they can establish in proceedings under Section 25A(1) that the property had been divided by metes and bounds, our answer must be that, in such a case, Section 25A will not be applicable and it is open to the Income Tax Officer to consider whether the assessee should be assessed as a Hindu undivided family or as an individual....... + More
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1954 (4) TMI 69
... ... ... ... ..... tion could validly extend the duration of the Ordinance, neither I nor this Division Bench is entitled to hold that the Notification does not validate the extension of the duration of the Ordinance. The fact that the new argument that has been raised in this case was not raised in the 'case of Sukh Pal (G)' would not entitle me to declare the extension to be invalid. Of course having my own views about the validity of extension by the Notification, I would have been very happy if the question whether the Notificati....... + More
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1954 (4) TMI 68
... ... ... ... ..... her order dated 5th August, 1948, the Privy Council enlarged the scope of the appeal by permitting the appellant to raise the contention that there had been a contravention of section 257 of the Criminal Procedure Code. These are the two points that arise for determination in his appeal. The question whether sanction under section 197 was necessary for instituting proceedings against the appellant on charges of conspiracy and of bribery, is now concluded by the decisions of the Judicial Committee in H. H. B. Gill v. The Ki....... + More
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1954 (4) TMI 67
... ... ... ... ..... le of strict construction is subordinate thereto. -- Crawford. I think, I ought to agree with my learned brother Das J. that when no creche or pit-head bath had been constructed, the persons responsible cannot escape conviction, and it is not open to them to contend that because some of the clauses are in excess of the rule-making power, they were at liberty to disregard the entire rules. The clauses to which exception has been taken are easily separable, and there does not appear to be any justification for completely dis....... + More
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1954 (4) TMI 66
... ... ... ... ..... n, learned counsel for the State informs us, without conceding the point so taken, that he is prepared to advise the Government to issue the necessary notification and have the case transferred. In view of that statement, it is unnecessary to pronounce on the objection so raised. In the result, all the points raised on behalf of the petitioners fail, and this petition must be dismissed. It is desirable to observe that the questions above dealt with appear to have been raised before the High Court at previous stages by mean....... + More
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1954 (4) TMI 65
... ... ... ... ..... profusion of a journalist and editor and income from such source was to be exempted from excess profits duty that his work as publisher was business for which he was liable for excess profits duty. In that case the assessee had purchased the paper and was doing the work of journalist, editor, as well as publisher and the income was split up into two parts for the purposes of assessment of the excess profits tax. In Gadodia s case (supra) cited above we similarly held that though one part of the income was assessable as inc....... + More
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1954 (4) TMI 64
... ... ... ... ..... plate of its protecting provisions and flashing the flaming sword of its inspiration. It was not denied that if the present action of the State cannot be defended as an act of State it cannot be saved under any provision of law. Whether the State would have the right to set aside these grants in the ordinary Courts of the land, or whether it can deprive the petitioners of these properties by legislative process, is a matter on which we express no opinion. It is enough to say that its present action cannot be defended. Arti....... + More
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1954 (4) TMI 63
... ... ... ... ..... ication by the Board of Directors either before or after the dealings to enter into dealings with the Company by way of sales and purchases of various commodities. There was nothing in the Agency Agreement to prevent the appellants from acting as the agents of other manufacturers, Joint Stock Companies etc., and the appel- lants could have as well acted as the agents of other concerns besides the Company. All these factors taken, into consideration alongwith the fixity of tenure, the nature of remuneration and the assignab....... + More
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1954 (4) TMI 62
... ... ... ... ..... by Evershed J., in '(1946) 2 All ER 497 (M)'. The above observations are however to be read as not imposing an absolute bar to the registration of a common word as a trade mark. The principles laid down in the above case would ordinarily disentitle the applicant to have a common word registered. In exceptional circumstances the rule may however be inapplicable viz., where the common word has lost its primary meaning by long user of the word by a trader in relation, to his goods and has become identified with the pa....... + More
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1954 (4) TMI 61
... ... ... ... ..... to be correct and the contention of the learned counsel for the appellant should be given effect to. We accordingly hold that a local custom of pre-emption exists in the city of Banaras and the right attaches at least to all house properties situated within it and no incident of such custom is proved which would make the right available only between persons who are either natives of Banaras or are domiciled therein. The result is that the appeal is allowed and the judgments of both the Courts below are set aside. The case ....... + More
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1954 (4) TMI 60
... ... ... ... ..... dia. Thus court-fees amounting to ₹ 1800/- for the suit in the trial Court and ₹ 3000/- for the appeal in this Court, aggregating to ₹ 4800/- (Rupees four thousand and eight hundred only) will be recovered by the State of West Bengal from the Union of India. 45. The question of principle about the jurisdiction of the Court was a debatable one, and different Courts had expressed different views until during the hearing of the appeal in this Court, the Supreme Court has now settled the question. 46. As we h....... + More
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1954 (4) TMI 59
... ... ... ... ..... rom the cause of action in the first suit. The cause of action in the first suit was the desire of the plaintiff to separate from his brothers and to divide the joint family property. That suit embraced the entire property without any reservation and was compromised, the plaintiff having abandoned his claim to account in respect of the motor business subsequent to March 31, 1946. His subsequent suit to enforce a part of the claim is founded on the same cause of action which he deliberately relinquished. We are clear, there....... + More
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1954 (4) TMI 58
... ... ... ... ..... e sub-section did not create any real difficulty. Their Lordships did not say that the word individual was unambiguous. If we may say so with all respect, their Lordships apparently were not prepared to follow the rule laid down by Lord Lindley, M.R., above referred to and the basic principles of interpretation of a taxing statute. The other Allhabad decision merely follows this decision. The Punjab High Court also followed this case without much discussion. 17. Taking all this into consideration, we are of the opinion tha....... + More
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1954 (4) TMI 57
... ... ... ... ..... ction 58(c) of the Transfer of Property Act. The appeal is allowed. The decree of the High Court is set aside and that of the lower appellate Court is restored except as to costs. The original owners of the property have lost it. The value of the property was put at over ₹ 10,000 in the special leave petition. The second defendant oust,.,, the original owners by getting a mortgage decree for ₹ 130 in his favour on a mortgage of only ₹ 25 and purchasing it at the auction himself. He is no longer in the pic....... + More
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1954 (4) TMI 56
... ... ... ... ..... 25 per cent. of that profit. It was never his case that the extra amount, added by the Income-tax Officer, constituted profits earned by him from which he had paid 25 per cent. to Madan Lal under Section 10 (2)(x) or 10(2)(xv) of the Indian Income-tax Act. The assessee can only claim deduction of amounts actually spent by him. It is not even his case that he has paid the amount to Madan Lal, of which he claimed deduction. His case is that he is liable now to pay that amount to Madan Lal. When he makes that payment, he may ....... + More
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1954 (4) TMI 55
... ... ... ... ..... atturam Horilram's case (supra). It was held in that case that Section 34 could not be invoked merely because the Income-tax Officer changed his mind about the interpretation of the law but the section would operate if the Income-tax Officer was informed that a case had been overruled or that a statute or a regulation had been passed which had not been brought to his attention before. In the face of this decision Mr. Dutt wisely decided not to press his objection regarding the applicability of Section 34 on the facts o....... + More
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1954 (4) TMI 54
... ... ... ... ..... ether it has inherent power to permit such amendment, it is not necessary to decide, because when it did not, in fact, dismiss the petition under section 85 for not complying with section 83 and passed an order under section 86 appointing an Election Tribunal for the hearing of the petition, the matter is thereafter governed by section 90(4) of the Act, and it is a matter of discretion with the Election Tribunal either to dismiss the petition for defective verification or not. In the present case, the Election Tribunal dir....... + More
