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Case Laws
Showing 1 to 20 of 30 Records
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1957 (11) TMI 37
... ... ... ... ..... s offered by Prabhakar and Co. The amount of damages will be calculated and awarded accordingly. The parties will file a memo of calculation on this basis. 19. As regards Rs. 715-8-0 claimed as compensation for the delay in the completion of the work. P.W. 1 himself says that it is sought to be recovered as a penalty. There is absolutely no evidence to show that any loss or injury was caused to the plaintiff on account of the delay. It Is well settled that Courts will give damages for breach of contract only by way of comp....... + More
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1957 (11) TMI 36
... ... ... ... ..... al working as envisaged by the learned Advocate General several unlocked for developments, may arise clogging rather than facilitating the speedy winding up. It is a question of balance of convenience and inconvenience. As the French proverb has it We cannot make an omelette without breaking or scrambling a few eggs. parliament has considered that the balance of convenience lay in centralising in the company Court the disposal of all these claims by or against a Banking company, relating to winding up. It is not for us to ....... + More
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1957 (11) TMI 35
... ... ... ... ..... con-text, in which that declaration was made, the above meaning can be attached to it. Really, what was intended by the learned Subordinate Judge appears to be that, as the property was defendant No. 2's, the plaintiff was entitled to attach it as his (defendant No. 2's) property. That also follows from the declaration, properly made, that defendant No. 1 was defendant No. 2's benamdar for that property and the dismissal of her claim, also properly, made The effect would, necessarily, be revival of the attachme....... + More
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1957 (11) TMI 34
... ... ... ... ..... ute was enacted. Under a certain Act, an accused was liable to enhanced punishment in the case of a second or subsequent conviction and it was held that previous convictions even though recorded before the Act came into force could be taken into consideration; In re Frederick Austin 1912 8 Cri App Rep 169 (N). Under a regulation come into force after the offence in question had been committed enhanced punishment was provided for the offence and In re Frank Ephraim Oliver (1942) 29 Cri App Rep 137 (O), it was held that the ....... + More
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1957 (11) TMI 33
... ... ... ... ..... ounsel for the appellant and Mr. K.L. Kapur counsel for the Punjab Sind Bank, Limited, have stated before me today that the parties have settled the dispute and in case the appeal is to be allowed the insurance money may be divided between the Bank and the appellant in the ratio of 75 per cent, and 25 per cent, respectively and decrees passed accordingly in favour of the appellant for ₹ 24,500/- and in favour of the Punjab and Sind Bank, Limited for ₹ 73,500/- against the Hartford Fire Insurance Co., Limited. 2....... + More
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1957 (11) TMI 32
... ... ... ... ..... ncome of the previous year with reference to the income so assessed and a refund of the excess tax, if any, already paid. If the Income-tax Officer has to take action in this manner for granting this relief, it stands to reason that a time limit should be imposed for a claim to be made in that behalf, as the task of making a proper assessment for the relevant period might become increasingly difficult with the lapse of time. It is possible to conceive of cases where it may not be to the advantage of the assessee to make th....... + More
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1957 (11) TMI 31
... ... ... ... ..... in that sub-section as have not expired, by instalments which may be revised according to the proviso to sub-section (2) ; and sub-section (8) of section 18A Where, on making the regular assessment, the Income-tax Officer finds that no payment of tax has been made in accordance with the foregoing provisions of this section, interest calculated in the manner laid down in sub-section (6) shall be added to the tax as determined on the basis of the regular assessment. It is admitted that the provisions of sub-section (3) have ....... + More
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1957 (11) TMI 30
... ... ... ... ..... for, chips and ballast, and that the same quarries produce stones which may be of rectangular shape or of some other regular dimensions and they also produce stones of irregular shapes which are used for the purpose of manufacturing chips and ballast. We may point out that these are matters of fact into which we do not wish to and cannot possibly enter for the purpose of deciding the present application. If the contention of the petitioners is that the charge of royalty on these stones cannot be equitably based on any such....... + More
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1957 (11) TMI 29
... ... ... ... ..... ukayya, 1941 Mad WN 775 (AIR 1042 Mad 30) CE). Undoubtedly the facts of this case are somewhat similar to the facts of the present case. But in the Madras case the learned Judge was not required to interpret the effect of Section 46 of the Provincial Insolvency Act. The decision rested on other considerations and hence is of no assistance. 11. It is unnecessary for me to decide finally the last contention raised by the learned counsel for the respondent that the mutual dealings between the insolvent and the respondent got ....... + More
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1957 (11) TMI 28
... ... ... ... ..... terised as being confidential in section 54(1) of the Income-tax Act and to obtain certified copies thereof under section 76 of the Evidence Act. I am also of the opinion that apart from the assessee such documents cannot be produced in evidence by any other person unless they come within the exceptions laid down in sub-section (3) of section 54 of the Income-tax Act. In that view of the matter, the order of the learned Subordinate Judge was perfectly justified and must be upheld. Moreover, the petitioner has not made any ....... + More
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1957 (11) TMI 27
... ... ... ... ..... iring Board of Directors. The petitioner's proposal was seconded and thereafter unanimously passed. The petitioner is, therefore, estopped from saying that the three persons, who were proposed by him and on whose proposal they were elected members of the new Board, could not be re-elected without the previous approval of the Registrar. This contention, therefore must be rejected. 38. For the reasons given above, all the contentions raised by Mr. A.B.N. Sinha fail, and accordingly, the rule is discharged. 39. In the res....... + More
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1957 (11) TMI 26
... ... ... ... ..... doubt the office prepared a draft of the notice only on October 10, 1955, which after being approved by the members of the Tribunal was despatched on the same day. The order in the notes paper dated October 7, 1955, was in my judgment the initiation of the penalty proceedings. To initiate means to originate or to take the first step , and even if the paragraph in the order under section 33(4) which I have extract is not itself the initiation or the first step in the proceedings, the direction to the office to issue a notic....... + More
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1957 (11) TMI 25
... ... ... ... ..... determine what operated in the mind of a particular officer. The real hurt does not lie in any of those things but in the consequences that follow and, in my judgment, the protections of Art. 311 are not against harsh words but against hard blows. It is the effect of the order alone that matters ; and in my judgment, Art. 311 applies whenever any substantial evil follows over and above a purely contractual one . I do not think the article can be evaded by saying in a set of rules that a particular consequence is not a puni....... + More
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1957 (11) TMI 24
... ... ... ... ..... vind Sahai and Bhagwan Sahai acquired no rights as hereditary tenants under s. 29(a) of the U. P.Tenancy Act. In Jai Singh v. Munshi Singh (supra), relied on for the respondents, it was held that the agricultural lease granted by the mortgagee in favour of Jai Singh was a lease granted in the ordinary course of management , and that, accordingly, the tenant acquired the rights of a here- ditary tenant. That decision has no application when the lease is, as held by us, not a prudent transaction binding on the mortgagors. In....... + More
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1957 (11) TMI 23
... ... ... ... ..... ng this test, even if we accept the contention of the appellant that the impugned Act is bad, that would not finally dispose of the suit, as there are other issues, which have to be tried. We are clearly of opinion that the appeal is not competent under Art. 132, and the fact that a certificate has been given does not alter the position. It is said that the certificate is also under Art. 133, but under that article also, an appeal lies Only against judgments, decrees or final orders, and no certificate could be granted in ....... + More
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1957 (11) TMI 22
... ... ... ... ..... e, is a notional assessee and the beneficiary is the real assessee. Section 41(2) makes the position further clear that even where there is a receiver, there may be a direct assessment on the beneficiaries or there may be a direct recovery from the beneficiaries although the assessment was in the name of the receiver. I am, therefore, unable to hold that the applicant is not an assessee or a person liable to pay under the Income-tax Act the demand made and to satisfy the certificate. I need only conclude by saying that the....... + More
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1957 (11) TMI 21
... ... ... ... ..... e Constitution came into force, and as against the right claimed by the plaintiffs under Art. 26(b), the Government put forward the rights of the Hindu public under Art. 25 (2)(b). There has been a full trial of the issues involved, and a decision has been given, declaring the rights of the appellants and of the public. When the appellants applied for leave to appeal to this Court, that application was resisted by the Government inter alia on the ground that the decree of the High Court was a proper decree recognising the ....... + More
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1957 (11) TMI 20
... ... ... ... ..... whose subject-matter was the prescription regarding assessment and collection of taxes imposed by sections 3 and 5 of the Sales Tax Act and though without their existence, it could not have been possible to levy or collect the tax, they are not in themselves laws imposing the tax within Article 286(3) or section 3 of Act 52 of 1952. Before closing I must add that the question to be decided was a very difficult one, really of first impression being uncovered by authority and I must not fail to acknowledge the assistance I h....... + More
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1957 (11) TMI 19
... ... ... ... ..... figuring both as the consignor and the consignee, and the sales were completed at Hindupur itself. The transactions are, therefore, not hit at by Article 286 of the Constitution. Lastly, it is argued that the petitioner s firm and the purchasing firm, the Mysore Starch Manufacturing Company, are one and the same concern and, therefore, the same firm cannot sell to itself. The petitioners firm has three partners whereas the Mysore firm has four partners and each firm has separate accounts and was independently assessed to i....... + More
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1957 (11) TMI 18
... ... ... ... ..... er section 386(1)(b) of the Code of Criminal Procedure, 1898, the liability merges into a decree and execution as if it were a decree is the only permissible procedure thereafter. 9.. We are satisfied that all that we need do at present is to hold that so long as the procedure indicated in sub-section (3) of section 386 of the Code of Criminal Procedure, 1898, is available to the State, it is beyond its competence to commence proceedings under the TravancoreCochin Revenue Recovery Act, 1951, and leave open for future adjud....... + More
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