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1962 (5) TMI 56
... ... ... ... ..... may be considered. The High Court in setting aside the order of the Revenue Tribunal exercised jurisdiction under Art. 227 of the Constitution, and it was urged by counsel for the appellants that this was not a fit case for exercise of that jurisdiction. But the Legislature has expressly prohibited by s. 29(2) of the Act, landlords from obtaining possession of any lands otherwise than under an order of the Mamlatdar. The possession of the disputed land was obtained by the appellants in execution of the award of the debt ad....... + More
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1962 (5) TMI 55
... ... ... ... ..... t the interests of the plaintiffs and other members of the tarwad. It would, therefore, be legitimate for us to assume that the power of attorney empowered the third defendant to sell family property with the consent of the other adult members of the family for family necessity if he formed the opinion that it was necessary to do so. The fact that plaintiff No. I executed the power of attorney before leaving for Borneo and thereafter several properties were alienated by the Mukthiar in conjunctions with the other anandrava....... + More
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1962 (5) TMI 54
... ... ... ... ..... any profits being earned, are admissible allowance under Clause (xv) and the Sub-section (4) does not apply to them. Although Income Tax may be popularly described as due for a certain year, it is not in law so due. It is calculated and assessed by reference to the income of the assessee for a given year and when demand is made under Sections 29 and 45, it then becomes a debt due to Government. 38. The amount of the provision for payment of Income Tax and super-tax, in the instant case, is in my view akin to a debt 'gr....... + More
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1962 (5) TMI 53
... ... ... ... ..... aised in the application is with respect to the assessability of the sum of ₹ 1,16,259 not in one lump sum in the assessment year in question but in smaller sums of money in different assessment years from 1938-39 to 1947-48. This question also does not appear to have been raised before the Tribunal and, therefore, does not arise out of its order. In any case the title of the assessee having been established only in the assessment year 1948-49 and the entire sum also having been received in the accounting period rele....... + More
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1962 (5) TMI 52
... ... ... ... ..... fresh inquiry on this question. The plaintiff should on remand be required to suitably amend the plaint so as to convert the suit into one for redemption of the usufructuary mortgage of the year 1916. The first defendant will then file his written statement in answer thereto. An issue will be framed whether Rajanna was a major at the time when the sale deed was cancelled. If it is held that he was a major then the possession of the first defendant thereafter would be adverse and on the findings given by the Courts below th....... + More
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1962 (5) TMI 51
... ... ... ... ..... hat is not a case of redemption at all. At the moment when the rents and profits of the mortgaged property sufficed to discharge the principal secured by the mortgage, the mortgage came to an end and the correlative right arose in the mortgagor 'to recover possession of the property'. The framers of the Transfer of Property Act have clearly recognised the distinction between the procedure which follows a mortgagor's desire to redeem a subsisting mortgage and the procedure which follows the arising of a usufruct....... + More
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1962 (5) TMI 50
... ... ... ... ..... recalled. But it was during the pendency of the suit at the appellate stage that the second notification was issued cancelling the first. Hence, the Court was bound to apply the law as it was found on the date of its judgment. Hence, there is no question of taking away any vested rights in the landlords. It does not appear that the second notification, cancelling the first notification, had been brought to the notice of the learned Single Judge, who heard and decided the second appeal in the High Court. At any rate, there ....... + More
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1962 (5) TMI 49
... ... ... ... ..... to show cause before penalty for failure to pay the demand was levied. The levy of penalties therefore is wholly unsustainable. For these reasons I would direct that a writ ofmandamus will issue requiring the Income-tax Officer not to treat the assessee as an assessee in default, till the disposal of the appeals for the assessment years 1955-56 and 1956-57 and not to enforce recovery of the demands for the sums of ₹ 9,177-89 nP. and ₹ 58,971-58 nP., respectively, for the years 1955-56 and 1956-57. A writ of man....... + More
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1962 (5) TMI 48
... ... ... ... ..... o repair the kohlus keeping them in readiness for use during the next season. In Sadhucharan Roy Chowdhry In re it was held by the High court that even if the repairs were to be carried by the licensee, the owner was entitled to the normal depreciation. The expression worked in proviso (2) does not mean worked continuously for the entire year . A different construction would lead to absurd result. It would means that even where the factory is closed on account of normal holidays or for repairs or on account of normal closi....... + More
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1962 (5) TMI 47
... ... ... ... ..... f the Act stated that Mau Nath Bhanjan was not a municipality during the relevant period. That application, however, was made after the decision by the Tribunal. Besides, it is not mentioned in that application that even in the records of the town area of Mau Nath Bhanjan, the house stands in the name of the assessee. It also appears that in some years, subsequent to the alleged date of transfer, the assessee himself has shown the income from the house to be his. A gift without a simultaneous transfer of possession is not ....... + More
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1962 (5) TMI 46
... ... ... ... ..... nd Manilal Dhanji's case (supra). It is to be remembered that both the expressions trustee and on behalf of appear in the Income-tax Act of 1922, though the Indian Trusts Act is of the year 1882. In the instant case the shares of persons on whose behalf the income is received by the assessee are determinate and the assessment on the assessee will be a separate assessment for each of the persons on whose behalf the income is received. Therefore Question No. 1 is not pressed and needs no answer. Question No. 2-First part....... + More
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1962 (5) TMI 45
... ... ... ... ..... ilitate against the validity of the partnership. Reliance was placed on the decision of the Bombay High Court in B.R. Naik v. Commissioner of Income-tax 1945 13 ITR 124 . It may also be pointed out that whereas under section 239 of the Contract Act the definition of partnership required not merely the agreement to share profits but also the agreement to combine property, labour and skill , the definition in section 4 of the Partnership Act widened the scope of the agreement by removing the words property, labour and skill ....... + More
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1962 (5) TMI 44
... ... ... ... ..... e used in clause (b) of sub-s. (3) which deals with a suit for eviction which does not come within clause (a) and provides that no decree for eviction shall be passed in such a suit if on the first day of hearing of the suit or on or before such other date as the Court may fix, the tenant pays or tenders in Court the standard rent then due and thereafter continues to pay or tender in Court regularly such rent till the suit is finally decided and also pays costs of the suit as directed by the Court. It is clear that where t....... + More
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1962 (5) TMI 43
... ... ... ... ..... e. It is not also reasonable, in my opinion, to expect that a lay client should be able to' argue his appeal. To ask the appellant personally, in the circumstances like these, to argue the appeal is to ask for the impossible. It appears to me to be neither fair nor just that, when a Counsel' suddenly withdraws from a case, the lay client should be asked to argue the appeal himself. Justice, in my opinion, requires that in such a case the client should be given some time-however short-to engage a Counsel. I am const....... + More
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1962 (5) TMI 41
... ... ... ... ..... on should be recognised with effect from May 19, 1945, it was information within the meaning of section 34 and proceeding could properly be taken under that section. Thus, even if assessment made on the smaller unit was an assessment under section 34, it was validly made under that section and, as it was made in pursuance of an appellate order of the Tribunal, the bar of four year period of limitation did not apply to such assessment. Thus, whether the fresh assessment is treated as in a class by itself independently of se....... + More
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1962 (5) TMI 40
... ... ... ... ..... ot a substantive enactment is sufficient to turn the scale heavily in favour of the State. 28. On a consideration of the scheme of the Act, and it provisions, we are of opinion that s. 29 is severable from the other portions of the Act, and that its invalidity does not affect the validity of s. 19. 29. In Criminal Appeal 69 of 1961 a contention was also raised that the pistol of which the appellant was in possession was not in a fit condition to be effectively used, and it had no chamber, and it therefore did not fall with....... + More
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1962 (5) TMI 39
... ... ... ... ..... to himself that amount which is due to him from another if he has in his hand monies belonging to that other, provided that his dues are legally recoverable. Although that question will be adjudged by the Court of law when it arises, he is not obliged to sue for the recovery of the money which he is already in possession of. For reasons stated above the State Government was entitled to adjust the amount of cess due to it from the plaintiff. The balance really due, namely, ₹ 4206/13/7 to the plaintiff has already been....... + More
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1962 (5) TMI 38
... ... ... ... ..... ch the jurisdiction cannot be exercised. 18. Kent says that the grant of a jurisdiction implies the grant of all the powers necessary to its exercise (1 Kent, Comm. 339). And Sutherland that where a statute confers powers or duties in general terms, all powers and duties incidental and necessary to make such legislation effective are included by implication (3rd Edition, Vol. 3, Page 19). 19. It is unnecessary to pursue the discussion any further. We entertain no doubt that a power to remand is available to a tribunal func....... + More
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1962 (5) TMI 37
... ... ... ... ..... he property which is the subject-matter of the trust. The question of the validity of the said section does not arise in the present case. The only question is whether it is the duty of the trustees of the trust to make an application for registration of the said trust. As I have held that, the trust is a public trust within the meaning of s. 9 of the Act, under s. 18 thereof, the said trust has to be registered in manner prescribed therein. Questions such as the extent of the trust, the scope of the doctrine of cypres, ar....... + More
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1962 (5) TMI 36
... ... ... ... ..... nt material before the Court on which it wants the Court to hold that the compensation which would be paid under everyone of the three Bases under the inpugned statutory provision does not amount to a just equivalent. Looking merely at the scheme of the section itself, it is impossible to arrive at such a conclusion. That is the view 774 taken by the Madras High Court and we see no reason to differ from it. Therefore, the challenge to the validity of the Act on the ground that its important provisions contained in section ....... + More