Court : Chennai
Decided on : Dec-02-1949
Reported in : AIR1952Mad323; (1952)IMLJ71
..... litigation which was finally disposed of by the privy council, the estate was made over to the senior widow. there was again litigation in 1866 between the ranees when a receiver was appointed by the court to manage the estate. the village in suit was ultimately allotted to one subbanandaji ..... m. a. no. 311 of 1943. the lands in that case were in an inam village which became an estate under the estates land act" (amendment act xviii (18) of 1936); and the sole question for decision was whether the lands in suit were or were not private or home-farm land ..... on the undesirability of importing conceptions connected with the feudal tenures of medieval england into the interpretation of a statute like the madras estates 'land act.the comment understood in that limited sense may well stand justified; but in the absence of any alternative', interpretation of the word "domain" ..... declaring the rights of the occupancy ryots and emphasising the distinction between the landlord's 'private lands' and the 'ryoti' lands, the new act affirmed the old customary law that had always been recognised by the british administration. apart from rules relating to procedure and jurisdiction of the revenue ..... a system of land tenure in this country without adequate justification. the english draftsman of the bill which afterwards became the madras estates land act as well as the english revenue member of the executive council of the day who piloted the bill through the legislature employed the expressions "domain .....Tag this Judgment!
Court : Chennai
Decided on : Nov-18-1949
Reported in : AIR1951Mad551; 18ITR333(Mad)
..... the goods are sold and monies realised, but other tests have to be applied such as the place where the contracts are formed and concluded, where acts are done pursuant to the contracts, where the right to receive the income, profits or gains springs, and so on. in chunilal mehta's case ..... and doing business there, it was resident in british india in the year of account within the meaning of section 4a (c), income-tax act as its income arising in british india in that year exceeded its income arising outside. therefore its entire profits and gains whether accruing or arising ..... the mill premises of the respondent company and the goods became ascertained and were appropriated towards the contract with the assent of the buyer's agent acting under due authority. the inspector had to certify and pass an inspection note. along with the invoice and the provisional note issued by the ..... of the learned judge are summarised at p. 768 in these words :'these considerations lead their lordships to the conclusion that under the indian act a person resident in british india carrying on business there and controlling transactions abroad in the course of such business is not by these mere facts ..... payment in respect of the contracts arose in british india; and that for these reasons the respondent company could be assessed under the income-tax act, as resident in british india. the tribunal differed from these conclusions. the contract according to them was concluded at the place where the acceptance .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-10-1949
Reported in : AIR1950Cal249,54CWN20
..... have just referred expressed at : air1924cal57 the same view dealing with almost similar expression used in the calcutta rent act, 1920 when he observes :'i agree that a landlord is not acting bona fids under the act unless he reasonably requires the house for his own occupation although there also the statute did not use ..... is for his 'own' occupation, and (3) that such requirement is 'bona fide' i, therefore, hold that the plaintiff requires no. 26c, amherst row, calcutta, for his own occupation and accordingly answer the issue in this suit in the affirmative.23. therefore, there will be judgment for the plaintiff for possession of premises ..... challenged the plaintiff's case of bona fide requirement on two grounds. the first ground was that the plaintiff had many other properties and houses in calcutta ; and the second ground was as pleaded in para. 7 of the written statement, namely, that this was a mala fide suit and was ..... one is aged 9 years and the other is 13 years who live at 26c, amherst row, calcutta and from where they attend scottish churches collegiate school. in 1943 he was practicing in the bankshall police court as a pleader and was residing at 26c, amherst row. he joined government service in 1945 ..... . in january 1945 he was posted at barisal for 2 years and 8 months and he left his family to live in that house in calcutta. then from barisal he .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-22-1949
Reported in : 17ITR317(Cal)
..... agreement the annuity is made payable only as a consideration for mitchell innes refraining from competing with piggot chapman & co., as exchange brokers in calcutta. the only question, therefore, in this case is whether periodical payment in consideration of a person refraining from competition is an item of revenue ..... each year. in certain circumstances the annuity was to be proportionately reduced and if the firm ralli brothers ceased to carry on business in calcutta the annuities would forthwith cease.the question referred by the tribunal is whether the payment of the annuity as under the agreement of 1927 ..... contained in this agreement of 1927, fuller details of the terms have to be stated. mr. mitchell innes was to transfer four seats in the calcutta exchange brokers, association, belonging to the firm of messrs. halford smith & co., in favour of the assessee-firm. the goodwill of the firm ..... mookherjee, j. - this is a reference under section 66(1) of the income-tax act. on an application by the commissioner of income-tax, calcutta, the following question of law has been formulated by the tribunal for answer by this court :-'whether, in the ..... calcutta for a period of twenty years unless and until this agreement was rescinded in any of the manners detailed in the agreement. in consideration of the agreement piggot chapman & co., were to make certain payments and continue to pay annuities under certain stipulations.as a result of this agreement the assessee-company continued to act .....Tag this Judgment!
Court : Kolkata
Decided on : May-03-1949
Reported in : 1950CriLJ123
..... learned magistrate heard the evidence of the district building surveyor and convicted the accused in their absence under schedule 18, rule 4, sub-rule (1), calcutta municipal act and sentenced them as i have indicated.6. mr. sudhangsu mukherjee has contended that the petitioners could not be convicted in their absence. normally, the ..... a deplorable state of disrepair and eventually the corporation served a notice on the petitioners under rule 4,sub-rule (1) of schedule xviii, calcutta municipal act calling upon them to secure and repair the premises. in this notice details of the necessary repairs were stated.3. the corporation said that they ..... this is a petition for revision of an order passed by a municipal magistrate convicting the petitioners under schedule xviii rule 4, sub-rule (1), calcutta municipal act, and sentencing them each to pay a fine of rsection 100 and in default of payment of the fine each to undergo simple imprisonment for two ..... urged on behalf the corporation that a municipal magistrate may convict an accused in his absence of an offence against the municipal act by reason of section 533, calcutta municipal act, that section is in these terms:if any person summoned to appear before a magistrate to answer a charge of an offence ..... ) 1987 cal, 218 : 38 cr.l.j. 632, in which jack j. held that the terms of section 533, calcutta munioipal act could not be extended against the accused in such a manner as to entitle the magistrate to hear the accused in his absence because .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-22-1949
Reported in : AIR1952Cal414
..... agreement the annuity is made payable only as a consideration for mitchell-innes refraining from competing with piggot chapman and co. as exchange brokers in calcutta. the only question therefore in this case is whether periodical payments in consideration of a person refraining from competition is an item of revenue ..... each year. in certain circumstances the annuity was to be proportionately reduced & if the firm ralli brothers ceased to carry on business in calcutta the annuities would forthwith cease.6. the question referred by the tribunal is whether the payment of the annuity as under the agreement of ..... terms contained in this agreement of 1927 fuller details of the terms have to be stated. mr. mitchell innes was to transfer four seats in the calcutta exchange brokers association, belonging to the firm messrs. halford smith & co. in favour of the assessee-firm; the goodwill of the firm halford smith ..... r.p. mookerjee, j.1. this is a reference under section. 66 (1), income tax act. on an application, by the commissioner of income tax calcutta, the following question of law has been formulated by the tribunal for answer by this court.'whether in the ..... calcutta for a period of twenty years-unless & until this agreement was rescinded to any of the manners detailed in the agreement. in consideration of the agreement piggot chapman & co. were to make certain payments & continue to pay annuities under certain stipulations.3. as a result of this agreement the-assessee co. continued to act .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-02-1949
Reported in : AIR1951Cal358,54CWN287
..... my opinion, the deft. has failed to discharge the onus and has failed to prove that he is a thica tenant within the meaning of the calcutta thica tenancy act.20. the pltf. has led no evidence on the point on the ground that mr. t.p. das, learned counsel for the pltf., has ..... of what should have been expressed in the language but in fact is not. i do not find any reference to bustee dwellers in the calcutta thica tenancy act. if it were intended to protect them there was nothing to prevent the legislature from saying so because it would not have been either difficult ..... evidence of other witnesses and came to the conclusion that their evidence did not prove the defendant's case. his lordship then proceeded:)12-16. section 2, calcutta thica tenancy act, has been construed by me in murari mohan mukherjee v. prokash chandra chatterjee, reported in : air1950cal230 . i am still of the opinion, as i ..... bajoria i have come to the conclusion that he has failed to prove that he was or is a thica tenant within the meaning of the calcutta thica tenancy act in respect of the land at 83, lower circular road. i will state my reasons why i have come to that conclusion.9. kamala charan ..... issue raised in this case is: 'is the deft. baijnath bajoria a thica tenant in respect of the land at 83, lower circular road, calcutta, under the calcutta thica tenancy act ?' the other issue is about the mesne profits which will depend on this main issue.7. the onus of proving thica tenancy being on the defts .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-16-1949
Reported in : AIR1951Cal460
..... under the administration or otherwise, that by itself will not take the case out of the provisions of section 142, calcutta port act.11. the opening words of section 142, calcutta fort act, further make no distinction between particular 'types of cases, but the period of limitation is made applicable to all ..... : (a. i. r. (24) 1937 bom. 49l).10. the expression purporting or professing to be done' in section 142, calcutta port act, cannot be interpreted to exclude acts which are either improper or even mala fide. further the claim against the port authorities is based upon their responsibility for the loss of destruction ..... appeal, a new point was taken on behalf of the applt. it was maintained that the pltf.'s claim was barred under section 142, calcutta port act, iii  of 1890 as limitation had begun to run from 23-4-1943 & the present suit had not been filed within three months ..... loss for which compensation is claimed to be given within six months is calculated to either abrogate the provisions contained in section 142, calcutta port act altogether or to modify the period mentioned therein extending the terms of three months to six months that would not be either reasonable ..... implication even wider than when the word 'purporting' only is used. my attention has not been drawn to any decision interpreting section 142, calcutta port act, determining the implication of the words 'purporting or professing to be done.' reference however may be made to the provisions contained in section .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-02-1949
Reported in : AIR1950Cal356,54CWN297
..... taken into consideration. the last part of the judgment where the learned senior government pleader's extreme contention was overruled does not mean that in compulsory acquisitions under section 475, calcutta municipal act, a claimant can value the acquired land by the adoption of the 'development method.' that part means that where the acquired land is an undeveloped area its value can ..... 26-5-1947 ... copy ready for delivery.30-7-1947 ... application by the appellant filed before the president of the tribunal praying for a certificate under section3 (b) (i), calcutta improvement (appeals)act, xviii  of 1911 i. c., that thecase was a fit one for appeal,23-8-1947 ... certificate as prayed for given by the president.26-8-1947 ... ..... pending before the president cannot automatically be excluded in computing limitation under the provisions of section 12 or any other section of the limitation act and there is no provision in the calcutta improvement (appeals) act for excluding this period of time in making the computation. this period of time, however, can only be excluded by the court under the provisions of ..... before us, were dissatisfied with the collector's award. at their instance the collector made a reference under the provisions of section 18, land acquisition act, to the tribunal constituted under the provisions of chap. iv, calcutta improvement act (v  of 1911 b. c.). the tribunal enhanced the compensation by rs. 18913-1-0. the judgment of the tribunal was delivered .....Tag this Judgment!
Court : US Supreme Court
Decided on : Dec-05-1949
..... labor organization (not established, maintained, or assisted by any action defined in this act as an unfair labor practice) to require as a condition of employment membership therein, if such labor organization is the representative of the employees as provided in section 9(a ..... discrimination in regard to hire or tenure of employment or any term or condition of employment to encourage or discourage membership in any labor organization: provided, that nothing in this act, . . . or in any code or agreement approved or prescribed thereunder, or in any other statute of the united states, shall preclude an employer from making an agreement with a ..... makes interference and discrimination by fellow-employees an unfair labor practice of the employer. yet the legislative history conclusively shows that congress, by rejecting the proposed tydings amendment to the act, refused to word 7 so as to hamper coercion of employees by fellow employees. [ footnote 16 ] the emasculation of the contract page 338 u. s. 364 pressed for by the ..... protects the integrity of the union, and provides stability to labor relations. to achieve stability of labor relations was the primary objective of congress in enacting the national labor relations act. [ footnote 14 ] congress knew that a closed shop would interfere with freedom of employees to organize in another union, page 338 u. s. 363 and would, if used, lead .....Tag this Judgment!