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1962 (12) TMI 99
... ... ... ... ..... inciples of natural justice have been applied. In the circumstances of this case, particularly when we find that the appellant had not raised any objection, we cannot say that the resolution passed by the Lodge Victoria is bad for violating any principles of natural justice. 25. Lastly an attempt was made to persuade us to resurvey the entire material to ascertain the correctness or otherwise of the decision of the Lodge. As we have pointed out earlier, civil courts have no jurisdiction to decide on the merits of a decisio....... + More
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1962 (12) TMI 98
... ... ... ... ..... and not even desirable that this Court should try to lay down general principles on such matters that require careful consideration of the peculiar circumstances of each case for the exercise of discretion. It is sufficient to say that we find no reason to interfere with the Tribunal's direction in this case that the reliefs given by it would become effective from the date of the reference. 31. We therefore allow both the appeals in part by modifying the Tribunal's award as regards dearness allowance, leave rules a....... + More
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1962 (12) TMI 97
... ... ... ... ..... wife a share equal to that of a son and a quarter share to his unmarried daughter. We do not understand the observation of the learned judge as laying down the proposition that in a partition amongst the members of a Hindu undivided family governed by the Madras School of Mitakshara law the wife and unmarried daughter have any right to be allotted a share. We are clear that the materials on record do not justify or warrant an inference that the assessee impressed his business asset with the character of the joint family pr....... + More
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1962 (12) TMI 96
... ... ... ... ..... d judge on the question of the valuation of the trees on the plot assigned to the appellant's brother-in-law.We therefore set aside this finding and request the High Court to submit a revised finding on the said question within two months from the receipt of the record. The respondent may file a further statement if I e so chooses to explain or even to correct the valuation list already filed by it. Thereafter an opportunity will be given to the appellant to file his objections. The objections filed by the appellant in....... + More
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1962 (12) TMI 95
... ... ... ... ..... alf of the appellants that the several provisions of the Act contravene Article 14 is devoid of any merit. It is well known that there are fundamental differences between the religion and customs of the Mahomedans and those of others, and, therefore the rules of Mahomedan law regarding gift are based on reasonable classification and the provision of Section 129 of the Transfer of Property Act exempting Mahomedans from certain provisions of that Act is not hit by Article 14 of the Constitution. 13. In conclusion, it must be....... + More
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1962 (12) TMI 94
... ... ... ... ..... 133 under formula D which we have held was the correct formula to apply. The Corporation was entitled to set-off ₹ 6,00,000 representing the assets of the controlled business. Interest on the balance (₹ 18,91,133) will be payable at four per cent per annum simple from February 14, 1957, till October 31, 1957, when ₹ 5,51,464 were withheld and the balance was paid to the Company. Interest on ₹ 5,51,464 at four per cent shall be payable from November 1, 1957, till December 26, 1957. There shall be no ....... + More
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1962 (12) TMI 93
... ... ... ... ..... which she intended to acquire for her own use and enjoyment. But for the fact that she was compelled to part with the property in favour of her sister-in-law, as a result of trouble caused by the sister-in-law, and the mother-in-law, the assessee offered evidence to show that she would herself have continued to possess and enjoy the property. There was no dominant intention at the time of the purchase of effecting a resale of the property. It was in these circumstances that this Court held that there was no adventure in th....... + More
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1962 (12) TMI 92
... ... ... ... ..... the judgment were the result of some misconception. Counsel relies in support of this submission upon an affidavit sworn by one Surhid Mohan Sanyal constituted attorney of the appellants filed in this Court on the day on which special leave to appeal was granted. Apart from the circumstance that the affidavit is couched in terms which are vague, and the denial is not sworn on matters within the personal knowledge of the deponent, it is a somewhat singular circumstance, that Sanyal who swore the affidavit relied upon, did n....... + More
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1962 (12) TMI 91
... ... ... ... ..... percentage of allowance is to be calculated. The entry (q) is motor-cars and the entry (r) covers motor-taxis . The rate of depreciation for motor-cars is 20 per cent while that for motor-taxis is 25 per cent. The claim of the assessee that the vehicles in question should be regarded as taxis eligible for 25 per cent. depreciation seems to us to be unacceptable. A taxi as ordinarily understood is a vehicle which is available for every hirer. But in a case where vehicles are hired out to a single customer and to no one else....... + More
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1962 (12) TMI 90
... ... ... ... ..... ion and depends not upon it but upon the time allowed by the Court in the order fixing the amount or security. In this case the appellants applied for the requirements of the proviso being dispensed with and they were dispensed with by the Court; it is wholly irrelevant that they were dispensed with after the expiry of the period of limitation for an application under the rule. After the dispensation there could not arise any question of non-compliance with Clause (b) of the proviso and the application could not be dismiss....... + More
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1962 (12) TMI 89
... ... ... ... ..... word agent in a commercial sense on which the learned Attorney-General relies is wholly inapplicable in the context of Art. 19(6)(ii). Therefore, we must hold that the agreement which has been produced before us is invalid inasmuch as it is wholly inconsistent with the requirements of s. 3(1)(c). 34. The result is, the petitioner succeeds only partially inasmuch as we have held that Rule 7(5) is bad and the agreement is invalid, and that means that the State Government cannot implement the provisions of the Act with the as....... + More
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1962 (12) TMI 88
... ... ... ... ..... sent disturbed condition, could not come back to Calcutta within a reasonable time. However, there the matter ended. In my opinion, it was not possible for the Tribunal to come to any such conclusion upon the evidence mentioned above, and the answer to the question ought to be in this form Regard being had to the admissions made on behalf of the department, the facts and circumstances mentioned in paragraph 6 of the statement of case dated 13th March, 1952, do not show that there was any legal flaw in the constitution of t....... + More
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1962 (12) TMI 87
... ... ... ... ..... was entered into, the stock-in-trade did not exist. For bringing into existence the stock-in-trade, a great many things would have to be done. The purchaser would have to procure a contract from the railways, the trees would have to be marked by the forest department, the trees would have to be felled and converted into sleepers, and the converted sleepers must be such as would pass the tests. Rejected sleepers would continue to remain the property of the zamindar, as also the parts of the trees other than the completed sl....... + More
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1962 (12) TMI 86
... ... ... ... ..... ropriate for the Receiver to show in the cause title that it was the firm which was the real plaintiff and that the firm was suing through him- it was merely a case of misdescription and that the plaint could be amended at any time for the purpose of showing the correct description of the plaintiffs We agree with the High Court that where there is a case of misdescription of parties it is open to the court to allow an amendment of the plaint at any time and the question of limitation would not arise in such a case. His Lor....... + More
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1962 (12) TMI 85
... ... ... ... ..... ion 3 of the Indian Income Tax Act, 1922, the provisions of the Finance Act, 1955, will apply when considering the income of an assessee in respect of the previous year in the calendar year 1054 of the assessee. It is not disputed that the Income Tax Act as amended at the date of the relevant Finance Act, applies for the purpose of assessment and any alteration which comes into force on the 1st of April of a finance year must apply to the assessment for that year. The law on the subject is now well settled by the decisions....... + More
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1962 (12) TMI 84
... ... ... ... ..... the export duty expense which the plaintiff was bound To incur In connection with these goods if they were shipped must be deducted. Both Mr. Daji and Mr. Divekar nave informed us that the amount of export duty in respect of 1,00,000 yards of goods would come to ₹ 17,187-8-0. The plaintiff accordingly would be entitled to damages only in the sum of ₹ 15,625. The damages as awarded by the trial court will be set aside. 24. These were the only contentions made on behalf of the Appellants in this case, 25. The dec....... + More
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1962 (12) TMI 82
... ... ... ... ..... estion whether the assessee had carried on the activity during the year of assessment. He indicated that the assessee, during the assessment year, had gone abroad and that she was not actively carrying on the activity of running a school during that period. This point was at no stage canvassed before the Tribunal and we would not reframe the question with a view to enlarge the scope of the reference. A question of the nature sought to be agitated before us does not arise out of the order of the Tribunal. In our view, the q....... + More
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1962 (12) TMI 81
... ... ... ... ..... emuneration de hors the resolution, whether there was in fact an appointment of Sankaran by the company, are all immaterial and irrelevant. The department does not say, and of course cannot say, that the company is a mere sham and that the managing director and the director were not paid the remuneration. Such being the case we are unable to understand the viewpoint of the Tribunal in disallowing the assessee's claim observing that the whole of the remuneration could have been disallowed. In our opinion the Tribunal fa....... + More
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1962 (12) TMI 80
... ... ... ... ..... mbers of the Company may alone be declared invalid. That, in our judgment, should be sufficient to meet any objection which may be raised by the defendants on the score of delay. It was also submitted that the plaintiff has lost his right to the shares since the suit was instituted because the Company had enforced its lien and had sold the shares of the plaintiff in enforcement of the lien. The validity of that action of the Company has been challenged in a separate proceeding, and we need express no opinion on that questi....... + More
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1962 (12) TMI 79
... ... ... ... ..... h it remains idle, for no fault of its own. Charges for that are levied from the person who required that labour and is responsible for its remaining idle. Of course, if the idle time was due to the default of the labour, no such charges are required to be paid by the ship-owner. We are therefore of opinion that the impugned charges were rightly levied by scale 'E' on the master, owner or agent of the vessels and that the Board could insist on the steamer- agent requisitioning the shore-labour to express an underta....... + More
