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1966 (1) TMI 92
... ... ... ... ..... achment before judgment was made in this case. He has requested us to direct that the attachment be continued so as to facilitate the recovery of decretal amount in case there is default in its payment. The request is reasonable. 14. The appeal is partly allowed. The decree passed by the court below is confirmed subject to the following modifications - (1) The rate of interest recoverable by the plaintiff-respondent as from 1st July 1954 to 1st August 1959 will be calculated at the rate of four per cent per annum and not a....... + More
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1966 (1) TMI 91
... ... ... ... ..... ection 40(1) of the Act is immaterial inasmuch as the Government does not generally as pointed out by the Supreme Court in AIR 1905 SC 046 (supra) state in so many words in the agreement whether the proceeding is under Clause (a) or Clause (aa) or Clause (b) of Section 40(1) of the Act. It appears to us that this contention of the learned Advocate for the respondent No. 6 has considerable force, but in view of our finding that the proposed acquisition is justifiable under Section 40(1)(b) of the Act, it is not necessary fo....... + More
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1966 (1) TMI 90
... ... ... ... ..... butions demanded for the pre-discovery period but that will be a matter for which relief will have to be claimed on proper grounds in an application under S. 7-A of the Act. There are therefore no grounds for inferring a discriminatory operation of the provisions of the Act. 18. We therefore allow the appeals in part as indicated in the foregoing paragraphs. In the case W. A. 80 of 1963 the order of Jagadisan J. issuing a writ of mandamus will be set aside but with observation that it will open to the petitioner to urge a ....... + More
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1966 (1) TMI 89
... ... ... ... ..... the High Court has finally decided the question of jurisdiction. It is obvious that if the High Court had decided to hold that there was no jurisdiction, the debt would have stood discharged. The order once again revived the debt. Now the order of the Commissioner was challenged on the ground of jurisdiction in a separate proceeding. The High Court decided to dismiss the petition and the order that was passed must be regarded as final for the purpose of appeal to this Court. As the other requirements of the article were sa....... + More
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1966 (1) TMI 88
... ... ... ... ..... itution mentioned earlier by us cannot help, partly because they are irrelevant and mainly because no such arguments appear to have been advanced in the High Court. We accordingly reject the contention that s. 44-B or the resumption under it were invalid. There remains only the question of adverse possession. In Boddapalli Jagannadham and anr. v. Secretary of State(1 it was held that there is no period of limitation prescribed by any law within which alone Government. should exercise its prerogative of imposing assessment ....... + More
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1966 (1) TMI 87
... ... ... ... ..... the property before 1947, for, admittedly the property was worth more than ₹ 100 and it is not disputed that a registered sale deed was necessary to pass title from Abdul Aziz Khan to the appellant. No registered sale deed was executed in this case and therefore the property did not pass from Abdul Aziz Khan to the appellant even up to the time when Abdul Aziz Khan became an evacuee. It may be that if Abdul Aziz Khan had tried to get back the property, s. 53-A of the Transfer of Property Act would come to the aid of ....... + More
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1966 (1) TMI 86
... ... ... ... ..... is a natural method of transfer, and it is certainly not necessary for the donor to withdraw sums in cash from the firm to be reinvested by the donee or donees in the firm. Once the bona fides of the gift or gifts is accepted, there remains little or no difficulty in accepting the validity in ordinary circumstances. The statement of facts in the present case shows that, if the parties had wished, the cash could have been realised and given to the donees, but this was not necessary and the amounts of the gifts were credited....... + More
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1966 (1) TMI 85
... ... ... ... ..... m of ₹ 1,50,000 formed part of the compromise or settlement and, therefore, should be regarded as a payment towards capital. We are content to rest our decision on the ground that where a certain sum received has not been brought into the assessee's account, and, therefore, it is not possible to attribute to the receipt any particular method of accounting and there is no appropriation of the sum so received, and it is, therefore, an open payment by a debtor to the creditor, in a question between the assessee or t....... + More
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1966 (1) TMI 84
... ... ... ... ..... me to time. If the register is carefully maintained, it will greatly facilitate the speedy and satisfactory disposal of claims to vacant village offices, which, owing to want of such a register at present are made the subject of lengthy enquiries. It is not, therefore, correct to say that the principle of heredity does not apply to the appointments of shanbhogs in the district of South Kanara. The fact that the Board's Standing Orders have not been repealed in their application to the district of South Kanara, which is....... + More
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1966 (1) TMI 83
... ... ... ... ..... iciable. There is no force in this point. Accordingly we hold that there is no infirmity in the order of detention dated February 3, 1964. In Criminal Appeal No. 144 of 1964, the appellant P.P. Sanzgiri, adopted the arguments of Mr. Garg and further urged that he had been validly detained by order of the District Magistrate dated November 11, 1962, and there had been no proper cancellation of this order. But he says that this order was bad because there was no confirmation of it. As pointed out above, we are not concerned ....... + More
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1966 (1) TMI 82
... ... ... ... ..... r Art. 226 of the Constitution where orders of detention passed under R. 30 of the Rules are challenged, the High Court has jurisdiction to grant bail, but the exercise of the said jurisdiction is inevitably circumscribed by the considerations which are special to such proceedings and which have relevance to the object which is intended to be served by orders of detention properly and validly passed under the said Rules. We have already indicated that the learned Advocate-General has fairly stated that the appellant has br....... + More
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1966 (1) TMI 81
... ... ... ... ..... hat it is not possible to maintain in butter-milk the same percentage of solids-not-fat content as is found in curds or milk, for water will be added in the process of making butter-milk owing to the fact that butter grains in the churn .are washed with cold water which will run off into the butter- milk. Anyhow, we would prefer to rest our judgment on the absence of fixation of any standard in respect of butter- milk rather than on the process of conversion of curds into butter-milk. We should not be understood to have ex....... + More
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1966 (1) TMI 80
... ... ... ... ..... ct, no legislative power was conferred thereby on the State Government, and on that account the provisions are not invalid. The High Court also observed that the period in respect of which various orders were passed had expired and it was therefore immaterial for the purpose of the petition to consider whether s. 9 of the impugned Act is invalid. In our opinion, on the averments made in the petition and the materials brought before this Court, it is unnecessary to enter upon the question as to the validity of s. 9 and the ....... + More
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1966 (1) TMI 79
... ... ... ... ..... he report made against him has not been supplied to the respondent, and even when he was heard before the order of dismissal was passed against him, he had no means of knowing what grounds had weighed with the enquiry committee when it made a report against him. Having regard to the procedure adopted by the State authorities in appointing the enquiry committee, in formulating the questionnaire containing the charges against the respondent, in making the report, and in dealing with the recommendations made by the Chief Secr....... + More
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1966 (1) TMI 78
... ... ... ... ..... ed public conscience. As a consequence, the controversy raised before us in the present appeal has today become a matter of mere academic interest. We feel confident that the view which we are taking on the merits of the dispute between the parties in the present appeal not only accords with the true legal position in the matter, but it will receive the spontaneous approval and response even from the traditionally conservative elements of the Satsang community .Whom the appellants represent in the present litigation. In co....... + More
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1966 (1) TMI 77
... ... ... ... ..... court had no jurisdiction and dismisses the appeal even though the trial court might have dismissed the suit on the merits.) In this view of the matter, the appeals must fail, for the trial court had in the present case decided all the four suits on the merits including,the decision on the common issues as to title. The result of the dismissal on a preliminary ground of the two appeals arising out of suits Nos. 77 and 91 was that the decision of the trial court was confirmed with respect to the common issues as to title by....... + More
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1966 (1) TMI 76
... ... ... ... ..... It is hardly to be suggested that this obvious anomaly was allowed to exist. It would, therefore, appear that in speaking of a pending suit, the legislature was thinking not only in terms of the suit proper but also of those stages in the life of the suit which ordinarily take place before a final executable document comes into existence. The words of the section we are concerned with, speak, of a suit pending on the, commencement of the Act and it means a live suit whether in the court of first instance or in an appeal co....... + More
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1966 (1) TMI 75
... ... ... ... ..... 1027) and on the passage at pp. 394 and 395 in Lindley s Partnership under the head Form of Transfer in support of his argument. Both the cases relied upon deal with contracts with third parties and not with agreements between partners inter se concerning retirement or dissolution. The passage from Lindley deals with a case where there is an actual transfer of immovable property and is, therefore, not in point. Mr. Chatterjee brought to our notice some English decisions in addition to those we have adverted to in support, ....... + More
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1966 (1) TMI 74
... ... ... ... ..... hearing which also includes the payment of the required amount of tax. There is virtually no difference between excusing the delay in presentation of appeal and extending time for completing the presentation either by payment of the required amount of tax or by furnishing necessary particulars in the prescribed form of appeal. In one case, the discretion is exercised after the period of limitation and in the other, before the end of that time. The purpose and effect is the same in both the cases. Filing a defective appeal ....... + More
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1966 (1) TMI 73
... ... ... ... ..... nover of the assessee. Turnover used in relation to a dealer liable to tax under the Act means the aggregate of the sale prices received or receivable by him. The notion of aggregate is coupled with the frequency of sales which is the main feature of a business of selling. For all these reasons I am of the view that the amended definition of dealer means any person who sells or supplies any goods in connection with his business. Any casual sale of another kind of goods will not make the seller a dealer . In the present cas....... + More