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1970 (1) TMI 92
... ... ... ... ..... it and also for pendent lite and future mesne profits till the date of delivery of possession to the plaintiff. The learned Civil Judge has given no finding as to the amount of mesne profits. That, however, will be done in proceedings for the preparation of a final decree for mesne profits. 24. In the result the appeal is allowed with costs, the decree of the learned Civil Judge is set aside and the suit of the plaintiff for possession of the properties in suit is decreed. The plaintiff is also granted a decree for mesne p....... + More
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1970 (1) TMI 91
... ... ... ... ..... attributed to the plaintiff in the former suit in not impleading the present plaintiff; nor is it said that the present plaintiff had any special case of his own. The questions involved were pure questions of law and eminent Counsel have appeared for the parties. 42. In the result, however looked at, whether as a case of representation of the office of trusteeship by the parties on record in the earlier case, or as a case of representation of the estate in which the plaintiff is interested, by the persons actually brought ....... + More
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1970 (1) TMI 90
... ... ... ... ..... s the present suit is concerned, there is no impediment, therefore, to the plaintiff being granted the reliefs asked for. 18. The appeal fails and is dismissed with costs of the first respondent. First respondent's advocate's fee ₹ 250 to be drawn out of the amount to the credit of the suit in the lower court. 19. The appellant claims to have paid a substantial consideration for the property. But unfortunately the sale to him has been set aside on the ground that it was trust property. The present prayer of t....... + More
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1970 (1) TMI 89
... ... ... ... ..... hospital, the hospital is run. Treatment is thus a part of research and training. In these circumstances, the Tuberculosis Hospital cannot be described as an industry. The order of the Additional Industrial Tribunal, Delhi on the preliminary point must be reversed. The reference to the Tribunal under Section 10(1)(d) of the Industrial Disputes Act was incompetent. The appeal is allowed but we make no order about costs. C.A. No. 1777 of 1969. 33. The objects of the Kurji Holy Family Hospital are entirely charitable. It carr....... + More
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1970 (1) TMI 88
... ... ... ... ..... all material times. 9. learned Counsel for the respondent could not point to anything by which the amending Act could be called in question. It was conceded that it was within the competence of Parliament to create the fictions it has created in the original Act XX of 1957 and again by the amending Act XXIII of 1969. learned Counsel, however, said that we must take a humane view of the position of a person like the respondent who would lose his all by the acquisition and that too through legislation which makes the provisi....... + More
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1970 (1) TMI 87
... ... ... ... ..... eal and court-fee has to be paid on each of the counts. 16. In A. S. No. 414 of 1964 the further question is whether the order of the Court below is wrong. In our view it is not. The learned Subordinate Judge rightly held that the award of interest was accidentally omitted in the decree and that such a decree has to be corrected. The use of the word 'etc' is not without significance. There has been an omission which has been relieved by the lower court exercising jurisdiction under Section 152, C.P.C. This is not a....... + More
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1970 (1) TMI 86
... ... ... ... ..... from the possession of the judgment-debtor, although it is recited in the sale transaction between the judgment-debtor and the objector that the possession of the attached house was given on 11-1-1965 which is a date prior to the date of the attachment. In the circumstances in which the sale transaction was alleged to have taken place, it would be difficult for the executing Court to go into the question of title in this summary investigation. The possession of the judgment-debtor therefore should be treated in the circums....... + More
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1970 (1) TMI 85
... ... ... ... ..... vil Procedure, the application for review must be heard and disposed of by the remaining Judge sitting alone Chhajju Ram v. Neki, AIR 1922 PC 112. But Order 47, Rule 5 does not proprio vigore apply to proceedings under Article 226 of the Constitution, to which the principles underlying some of the provisions of the Code have been applied by analogy. That being so, the provisions of Order 47, Rule 5 cannot be invoked in derogation of Rules 3 and 4 of this Court. It is obvious that, in this case, the order as such is not cov....... + More
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1970 (1) TMI 84
... ... ... ... ..... law operates unequally by reason either of classification or its absence, such a provision would be hit by the equality clause of Article 14. see East India Tobacco Co. v. State of Andhra Pradesh. 1963 1SCR404 Even amongst the selected plantations inequality as a result of uniformity of tax must result because it is possible that the user of the land for one specified purpose may give a better and a more valuable yield than the user of another land though situated in the same area for another specified purpose. This, in ou....... + More
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1970 (1) TMI 83
... ... ... ... ..... the incorporation of the Corporations and other matters relating to them fall within the ambit of entry No. 43. Therefore, the constitution of the Societies and their working would have fallen within the ambit of entry No. 43 but for the fact that Co-operative Societies are excluded from its purview. The very fact that in entry No. 43, Corporations engaged in the business of banking are specifically mentioned, it clearly follows that Co-operative Societies doing that business were taken out of entry No. 43. List I, and del....... + More
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1970 (1) TMI 82
... ... ... ... ..... cision for the reasons which we have given earlier. 16. In Chagnti Raghava Reddy v. State of Andhra , it was contended that as the assessments were according to the best judgment not being on merits it was in the nature of penalty arising out of the misdeeds of the father and consequently the sons were not liable to such debt of the father. This contention was negatived. Though there is no discussion on this question the conclusion is in accordance with the view which we have expressed above. 17. For all the reasons above ....... + More
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1970 (1) TMI 81
... ... ... ... ..... s objection was not raised before the High Court either in the Court of First Instance or before the Division Bench. But the objection was prominently mentioned in the petition and there is no reply to it. We are unable to hold that because the High Court has not considered the question, the respondent will not be allowed to rely upon this contention in support of the order. If the plea raised by the respondent in his petition is true, and we see no reason to hold that it is not, the order challenged by him is plainly ille....... + More
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1970 (1) TMI 80
... ... ... ... ..... w operates unequally by reason either of classification or its absence, such a provision would be hit by the equality clause of Art. 14. (see East India Tobacco Co. v. State of Andhra Pradesh.((1) 1963 1.S.C.R. 404) Even amongst the selected plantations inequality as a result of uniformity of tax must result because it is possible that the user of the land for one specified purpose may give a better and a more valuable yield than the user of another land though situated in the same area for another specified purpose. This,....... + More
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1970 (1) TMI 79
... ... ... ... ..... ufacture of goods, there was reasonable excuse for the assessee to use the goods for retreading. Penalty under section 10(d) of the Central Sales Tax Act, 1956. is attracted if, after purchasing any goods for any of the purposes specified in clause (b) of sub-section (3) of section 8, the assessee fails without any reasonable excuse to make use of the goods for any such purpose. In the view of the Tribunal the fact that during the previous years the department had considered retreading as amounting to manufacture was a rea....... + More
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1970 (1) TMI 78
... ... ... ... ..... 7, which was the subject-matter of the appeal before the Appellate Assistant Commissioner. There was no issue, in the second appeal before the Appellate Tribunal, as regards the turnover of Rs. 2,32,456.22, because by then the assessee gave up his rights to agitate about the propriety of the inclusion of such a turnover. He cannot, therefore, complain against the treatment given to the subject-matter in the case by the Appellate Tribunal when such a treatment was the result of his own conduct. We are, therefore, unable to ....... + More
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1970 (1) TMI 77
... ... ... ... ..... t by the Tribunal are without any basis whatsoever. The tax case is rejected. TAX CASE No. 402 OF 1969. The same assessee is concerned in this tax case, and the year of assessment is 1963-64. In this case also the best judgment assessment was made by the revenue and the Tribunal considerably reduced the quantum by adopting another yardstick of estimation. This, again, is a case where the account books of the assessee were rejected because on the date when the mills were inspected, there was a suppression of over one lakh o....... + More
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1970 (1) TMI 76
... ... ... ... ..... mes payable only after a notice of demand is served. Learned counsel has placed reliance upon the case of State of Rajasthan and Others v. Ghasilal 1965 16 S.T.C. 318 (S.C.) A.I.R. 1965 S.C. 1454. That was a case under the Rajasthan Sales Tax Act. There the Supreme Court held that no penalty could be charged under section 16(1)(b) of that Act unless the tax was ascertained by the assessing authority under section 10 or by the assessee under section 7(2) because until then no tax could be said to be due within the meaning o....... + More
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1970 (1) TMI 75
... ... ... ... ..... ation Act by force of the statute itself and cannot be available to tribunals when the period of limitation prescribed has no reference to the Limitation Act and is to be computed entirely with reference to and within the four corners of the provisions of the statute which creates the tribunal. In the result I answer the question referred to us in the negative. As no one has appeared for the respondent-assessee no order is made as to costs. The counsel s fee is fixed at Rs. 200. By the Court In accordance with the majority....... + More
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1970 (1) TMI 74
... ... ... ... ..... from the total turnover. Therefore it cannot be said that the principal would be assessed to tax with regard to the turnover for which the agent was assessed. Though the liability of the principal is also there, with regard to the tax to which the agent was assessed, it cannot at the same time be said that he was also assessed to tax for the same turnover for the purpose of claiming refund in his own assessment proceedings. Accordingly, we hold that the principal is not entitled to refund of any tax that might have been pa....... + More
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1970 (1) TMI 73
... ... ... ... ..... unity to explain the omission to disclose the turnover or to furnish correctly any particulars and shall make such inquiry as he considers necessary. The assessee was given an opportunity to explain the omission to disclose the information and necessary inquiry was held in that behalf. It was open to the assessee to show that he had not failed to disclose any information and that there was no suppression of any turnover. All that has to be seen is whether he had a reasonable opportunity to show that there was no omission o....... + More