Advanced Search Options
Case Laws
Showing 1 to 20 of 62 Records
-
1961 (1) TMI 102
... ... ... ... ..... ourt is restored. The Sessions Judge will have liberty to frame appropriate charges against the said accused. (2) A separate trial should be held against accused Nos. 1, 2, 6, 8, 9, 10 and 13 i. e. Respondents Nos. 2, 3, 4, 5 and 9 and Appellants Nos. 1 and 2, for conspiracy to commit criminal breach of trust and for 24 offences selected by the Presidency Magistrate and alleged to have been committed by them in pursuance of that conspiracy. This trial should be held by the Presidency Magistrate. He will have liberty to fra....... + More
-
1961 (1) TMI 101
... ... ... ... ..... Sunam Court for execution of the decrees obtained by him. Section 150 has already been reproduced in the beginning of this judgment. The Government notification under which boundaries have been altered is not before us. It was urged on behalf of the decree-holder that where territories are altered as in the present case it must be assumed that the business of that Court is also transferred to the Court to which the territory has been attached. I am unable to accept this contention. It is impossible to hold that the transfe....... + More
-
1961 (1) TMI 100
... ... ... ... ..... dant failed on the merits in his application dated the 10th March, 1960 to have the ex parte decree, passed against him, set aside, the trial Court having dismissed this application on the 8th of August, 1960 and he then filed an appeal in this Court on the 19th of August, 1960, he cannot be held entitled to have deducted, out of the normal period for filing the appeal to this Court, the period spent by him in the prosecution of his application to have the ex parte decree set aside, that is, from the 10th of March, 1960 to....... + More
-
1961 (1) TMI 99
... ... ... ... ..... also allowed the donees to withdraw moneys from time to time. In the case of any gift of such a nature, the court has to satisfy itself that there is a substitution of some other obligations for the original one and that there is the animus novandi. There is, in our opinion, ample material which satisfies the legal requirements of a completed and a valid gift... Once you accept the genuineness of the facts relating to the transaction, there is little scope, in the facts and circumstances of the case, for suggesting that wh....... + More
-
1961 (1) TMI 98
... ... ... ... ..... court may, on the application of a party, direct that a higher fee than would ordinarily be admissible under these rules be allowed to a party. Learned counsel for the petitioner pointed out that there was no similar enabling rule under the rules framed to regulate proceedings under article 226 of the Constitution. Order V also prescribes maxima and minima for proceedings in court. To the extent specific maxima and minima have been prescribed, rule 7(2) would exclude the operation of the maxima and minima prescribed in Ord....... + More
-
1961 (1) TMI 97
... ... ... ... ..... Act, on the other hand, gave power to the District Magistrate to authorise officers other than the Additional District Magistrates empowered by the Provincial Government, by defining the term District Magistrate differently. 16. In view of the above, it is hardly necessary to go into the reasons given by Brij Mohan Lal, J.; but even those reasons are, with all due respect, equally valid. By the act of transferring the case to the Additional District Magistrate, the District Magistrate must be deemed to have authorised him ....... + More
-
1961 (1) TMI 96
... ... ... ... ..... such a power. The question is whether it exercised it correctly under the Statutes and Ordinances. We are quite clear that the Executive Council did not. We may say here that we have not accepted the contention that the action of the Executive Council was based upon malice or any indirect or oblique motive. The error was in thinking that there were cumulative or alternative powers, even after the adoption of the special procedure under Statute No. 30. We are, therefore, of opinion that the impugned Resolutions were ultra v....... + More
-
1961 (1) TMI 95
... ... ... ... ..... the Rajasthan Government could continue to levy and collect the duty in question. The agreement between the two Governments completely displaced the operation of Art. 277 in regard inter alia to the levy of this duty so far as the State of Rajasthan is concerned. It is clear, thereafter, that the High Court was in error in holding that Art. 277 was any answer to the claim of the Government of India and should override the provisions of Art. 278 read with the agreement. On a proper construction of these provisions, in our o....... + More
-
1961 (1) TMI 94
... ... ... ... ..... in the court of the District Judge and in the High Court. It is this point which was urged by counsel for the trust; his plea was that his case was not covered by s. 91, as being a religious trust it had no profession and was carrying on none. That is a matter which, in our opinion, should have been decided, and as neither the District Judge nor the High Court has given a finding on that point, it is necessary to remit the case to the High Court with the direction that the appeal be reheard and that particular question be ....... + More
-
1961 (1) TMI 93
... ... ... ... ..... no transfer of shares till the sale deed was executed. In re Kunjamal Sons 1941 9 ITR 358 (All.) illustrates the principle that till a regular instrument of transfer is written and registered, there could not be said to be any transfer or sale of the property, and that section 53A of the Transfer of Property Act does not invest the transferee with any title to the property. It was observed that title to the property became complete only on the execution of the sale. It is unnecessary to multiply citations on this topic. Su....... + More
-
1961 (1) TMI 92
... ... ... ... ..... ined to include a large class of persons who could not under ordinary circumstances have been brought within it. Can there be then any justification, where the managing agent happens to be a firm for excluding the associate of a partner although both in law and in fact the partner exercises all and every power that the firm could exercise? Exclusion would rather be strange. I do not see any injustice in applying the general principle. In view of the other provisions of the Act and having regard to the objects of the Act in....... + More
-
1961 (1) TMI 91
... ... ... ... ..... ence to the validity of the partnership and its registrability. It would be remembered that these members of the joint family had been members of the partnership even from 1934 and the partition deed itself indicated that though there had been a division in the family, these two members should continue as members of the partnership in respect of the ten annas share hitherto owned by the family. The facts in the present case are no different from the facts dealt with in Charandas Haridas case (supra) by the Supreme Court an....... + More
-
1961 (1) TMI 90
... ... ... ... ..... n converted into an annuity. It follows that a payment still claimable by the person making it would not be in respect of contract for an annuity, where its being capital had not ceased to exist. We, therefore, think that contributions by the society have been wrongly taxed, and that being the position our answers to the several questions are as follows (1)The employer's contribution under the terms of a trust deed are not perquisites as contemplated by section 7(1) of the Income-tax Act. (2)The employer's contribu....... + More
-
1961 (1) TMI 89
... ... ... ... ..... t duty so imposed for any duty imposed in Great Britain on any such shares or debentures. Section 76 of the Estate Duty Act, 1953, provides If a person accountable under section 53 pays any part of the estate duty in respect of any property not passing to him, it shall, where occasion requires, be repaid to him by the trustees or owners of the property. Section 53 speaks of legal representatives, trustees, guardians and persons in whom the property passing may become vested. It does not seem to cover the assessee, and our ....... + More
-
1961 (1) TMI 88
... ... ... ... ..... meaning to be attributed to entry 16 of Schedule I is that ad valorem court fee is leviable on the amount of tax in dispute and not On any other amount. On this aspect of the matter the conclusion that we reach is in favour of the petitioner, 28. In the result, the petitioner will have to pay court fees in accordance with entry 16 of the First Schedule and the fee will be one half of ad valorem fee leviable on the amount of tax in dispute. It will be the difference between the amount of tax actually assessed and the amount....... + More
-
1961 (1) TMI 87
... ... ... ... ..... he appellant. Nor the agreement can be of service, because it contains no provision for their carrying the business under the direction and control of the appellant. It is true that he had been given the right to enter and inspect; but such a right is conferred only when the amount due to the appellant be outstanding and, therefore, clarifies his position to be of the creditor. In such circumstances, there is no collateral bargain, and therefore, the authority of the Supreme Court is not of much assistance to the appellant....... + More
-
1961 (1) TMI 86
... ... ... ... ..... Act and the rules, as stated before, is that only an approved person specially licensed should be allowed to sell opium. Thus the decision of the Punjab Chief Court is quite distinguishable and it is not possible to see how the Tribunal could properly apply the law laid down there to the facts of the present case which is one of registration under section 26A of the Income Tax Act which was not one of the matters which had to be decided by Chitty J. Even if the partnership was not per se unlawful, it cannot be said that it....... + More
-
1961 (1) TMI 85
... ... ... ... ..... rcumstances, we do not think that the first contention on behalf of the a Appellants has any substance. 10. Regarding the second contention, it is true that after the amendment of the Code of Criminal Procedure an offence under Section 448 is triable as a summons case and Mr. Go-swami adopted the procedure prescribed for a case triable as a warrant case. We are, however, of the opinion that this irregularity does not vitiate the proceedings and is curable by the provisions of Section 537, as no prejudice to the accused has....... + More
-
1961 (1) TMI 84
... ... ... ... ..... each particular case in the manner above indicated. The principles enunciated in this passage are very helpful in the determination of the question relating to the character of the expenditure. An application of these rules to the instant case will establish that the amount in dispute is an allowable deduction. That apart, there can be little doubt that the instant case is governed by the principle laid down in Mohanlal Hargovind 's case (supra) the situation in both being similar. The sole aim and object of the assess....... + More
-
1961 (1) TMI 83
... ... ... ... ..... rant interest. Learned counsel for Durga Datt claimed interest as damages; but it is well- settled that interest as damages cannot be awarded. Interest up to date of suit, therefore, was not claimable, and a deduction shall be made of such interest from the amount decreed. As regards interest pendente lite until the date of realisation, such interest was within the discretion of the Court. The rate fixed is 6 per cent. which, in the circumstances and according to the practice of Courts, appears high. Interest ,shall be cal....... + More
|