Court : Mumbai
Decided on : Apr-20-1960
Reported in : (1961)63BOMLR442
..... orders of april 22, 1949, and april 30, 1949, under threat and coercion from the government and, therefore, the government was bound to repay the amounts to them in view of section 72 of the indian contract act.50. as already mentioned above, the order of the executive council directing that ..... made.in sri sri shiba, prasad singh v. maharaja srish chandra nandi , it was held that payment 'by mistake' in section 72 of the indian contract act, 1872, which provides that 'a person to whom money has been paid.. .by mistake... must repay or return it' refers to a payment which ..... without protest, with a view to close the matter between him and the government, once for all, and that, therefore, section 72 of the indian contract act was not attracted. he relies upon two letters written to dr. jivraj by dr. chandrachud. exhibit 124 is the first letter which appears to ..... to think that the merger agreement could not be regarded as an act of state. the territory to which it related was already the indian territory and the contracting party, the subject of the indian dominion. the authority for both the contracting parties for entering into such agreement could be found in the legislative ..... be considered as a transaction, a treaty of cession between two independent sovereigns. for a treaty of cession which might amount to an act of state both the high contracting parties should have at least the necessary sovereign power, namely, 'external independence'. further, as i have already stated, what is .....Tag this Judgment!
Court : Kerala
Decided on : Jan-12-1960
Reported in : AIR1960Ker287; 11STC170(Ker)
..... of the tax collected with the second respondent, or refund the same, and section 72 of the indian contract act which reads:'a person to whom money has been paid or anything delivered, by mistake or under coercion, must repay or return it' was pressed into service, relying on sales-tax officer v. kanhaiya ..... assessment order ext. p-2 stands, and cannot be quashed by me. there is therefore no scope for the application of section 72 of the indian contract act. the petitioner has therefore to be denied any remedy; but he had his remedies for improper assessment in both jurisdictions, of which he did ..... this objection had been abandoned by the advocate general, in the high court. the court then proceeded to hold, that under section 72 of the indian contract act, the respondent's claim for refund was well-founded. it will be observed, that the vital distinction in the present case is, that the ..... to realise the tax, the second respondent requested the third respondent, the district collector, trichur, to initiate proceedings against the petitioner under tile revenue recovery act, who accordingly caused a memo ext. p-4 dated may 20. 1958, to be issued to the petitioner, through the fourth respondent, the deputy ..... lal makund lal saraf, (1958) 9 stc 747: (air 1959 sc 135). in that case, the respondent was assessed to sales-tax, also on forward contracts in silver bullion for .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Feb-07-1960
Reported in : 12STC294(AP)
..... the indian contract act. they observed that under that section, a mistake of law just as much as a mistake of fact, could sustain a claim for repayment and that if neither mistake of law nor of fact is established, 'the party may rely upon the fact that moneys have been paid under coercion'. it ..... seems to us that this decision necessarily implies that in a suit for repayment of tax the gist of action is the mistaken payment or the coercive collection. section 72 of the contract act contemplates no declaration; and, in a case for refund ..... the state government might not raise the plea of limitation but the court might well be compelled to dismiss the claim under section 3 of the limitation act. be that as it may, it is clear that in so far as the plaintiff made payment under the provisional assessment orders, it must be ..... consignee (the) buyer and where the consignee and consignor is buyer the sales took place inside the province and are liable to sales tax under the act.11. then they dealt with the contention, to quote their own words, 'that the assessment being a composite one dealing with transactions which are taxable ..... by the latter on 8th november, 1950, and payment in compliance with it was made on 28th november, 1950. on 10th august, 1953, however, acting presumably on legal advice based on certain decisions of the high court of madras, the plaintiff-firm issued a notice to the collector of east godavary district .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : May-25-1960
Reported in : AIR1960P& H655
..... limited liability company by the directors. in this connection our attention has also been drawn to art. 71 in table 'a' of the indian companies act (act vii of 1913) which defines the powers and duties of directors. this article undoubtedly lays down inter alia that:'the business of the company ..... articles that no director or managing director shall vote in respect of any contract or arrangement in which he is so interested and, if he does so, his vote shall be counted. section 86-f of the indian companies act of 1913, to which also the counsel has referred, makes a similar ..... all expenses incurred in getting up and registering the company, and may exercise all such powers of the company as are not, by the indian companies act, 1913, or any statutory modification thereof for the time being in force, or by these articles, required to be exercised by the company ..... passed at the extraordinary general meeting, dated 16th of october 1945, were ineffective as having been passed under undue influence was upheld. the allegation of coercion by l. p. jaiswal, however, did not find favour with the division bench. what has been stated above clearly establishes that the compromise, ..... justified.under issues nos. 10a and 11 also, as a result of the decision in the earlier suit negativing the allegations of undue influence and coercion, the plaintiff-company before us, having given complete discharge to the defendants, was held incompetent to challenge the compromise evidenced by the receipt (ex .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Aug-18-1960
Reported in : AIR1961P& H31
..... the parties in deriding the case. it was further held that the agreement was not opposed to public policy nor repugnant to the provisions of the contract act or any other law and was binding on the parties.in my opinion where an agreement is made between the parties to abide by the statement ..... such a case, in view of the agreement between both the parties, would be binding upon them as an admission under section 20 of the indian evidence act and surely a party cannot be bound to make an admission and can resile from making the same before the said statement is actually made. ..... from the previous agreement and to resile from it unless fraud, misrepresentation, coercion, influence or mutual mistake were established.''8. apart from the ruling mentioned above, there is good deal of authority for the view that it is ..... by which he had agreed to abide.it is no longer a question of the carrying out of a promise or the specific performance of a contract. the compromise must be deemed to have been carried out and accordingly the claim already adjusted. the court cannot therefore entertain an application to withdraw ..... to the abovementioned proposition enunciated by him.13. apart from the fact that the case dealt with by the full bench, was one under the indian oaths act, i am of the view that such an agreement cannot be enforced in the same suit, because the court is not concerned with the enforcement .....Tag this Judgment!
Court : Orissa
Decided on : Aug-18-1960
Reported in : AIR1961Ori75
..... as claimed in the plaint; but nevertheless he having. found that the monopoly contracts were impossible of performance the plaintiff was entitled to the benefit of section 56 of the indian contract act (hereinafter called the act) and further as the agreements were discovered to be void the plaintiff was also ..... b. k. mukherjea, j. of the supreme court, having made a thorough discussion of the english principles underlying frustration of contract and the provisions of the indian statute on the subject, laid down:'the relief is given by the court on tile ground of subsequent impossibility when if finds ..... under the control of the forest department and all undemarcated protected forests under the control of the civil department. exhibit c is the contract in respect of the undemarcated protected forests under the control ofcvil department executed by the deputy commissioner of angul and ex. c/l ..... into a contract or that the contract becomes void on account of the happening of the subsequent events.11. mr. misra also relies upon section 72 of the act which provides:'a person to whom money has been paid, or anything delivered, by mistake or under coercion, must repay ..... or return it.'on the basis of this section mr. misra argues that the plaintiff is entitled to a refund of the money which has been paid on account of misconception of law. this section appears in chapter v, the heading of which runs to the effect 'of certain relations resembling those created by contract .....Tag this Judgment!
Court : Kerala
Decided on : Mar-24-1960
Reported in : AIR1961Ker21
..... making an enquiry as to whether the offeror will not modify his terms. such requests do not obliterate the original offer. section 7 of the indian contract act enacts the same rule that in order to convert a proposal into a promise the acceptance must be absolute, i.e., that an acceptance ..... the plaintiff was never accepted by the defendant at any stage in the correspondence. therefore, it is difficult to hold that there was a concluded contract between the parties.13. there is yet another difficulty which the plaintiff has to surmount in this case. even in demanding an advance remittance ext ..... defendant did not receive the money she would consider herself at liberty to treat the contract as having been broken by the plaintiff. in effect the learned judges held that there was no counter-offer in that case, but there was ..... 'terms accepted remit cash down 25 thousand by february 5, otherwise acceptance subject to withdrawal please wire'. it was held that it was a firm contract of sale, concluded by the acceptance and the addition of the words, 'otherwise acceptance subject to withdrawal' meant nothing more than that if the ..... the plaintiff again sent a telegram for despatch instructions and fcr remittance of advance. instead of sending despatch instructions and advance, the defendant cancelled the contract by his telegram d/- 22-1-1952. this telegram was received by the plaintiff on the next day, when he wired back to the effect .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-01-1960
Reported in : AIR1961SC680a; 41ITR528(SC); 2SCR821
..... a minor, he was admitted as a full partner and not merely to the benefit of the partnership, as required by section 30 of the indian partnership act. to the instrument of partnership, kantilal kasherdeo was also a signatory, though immediately after his signature there was the signature of one kasherdeo rungtathe, the ..... it. if the income-tax authorities register the partnership as between the adults only contrary to the terms of the document, in substance a new contract is made out. it is not open to the income-tax authorities to register a document which is different from the one actually executed and asked ..... competent and full partner. for that purpose, the law of partnership must be considered, apart from the definition in the income-tax act. 10. section 30 of the indian partnership act clearly lays down that a minor cannot become a partner, though with the consent of the adult partners he may be admitted to ..... corresponding to the assessment year 1947-48. 4. for purpose of the year, registration of the firm was sought under section 26a of the indian income-tax act. the income-tax officer refused to accord registration on the ground that a minor had been admitted as a partner contrary to law, and that ..... january 1, 1946, there was no firm in existence would be fatal to the application for registration of the firm under section 26a of the indian income-tax act or whether the firm could be registered with effect from march 26, 1946, if it is held that the firm was genuine ?' 2. prior .....Tag this Judgment!
Court : Karnataka
Decided on : Sep-10-1960
Reported in : AIR1961Kant106; AIR1961Mys106
..... according to well settled principles are wider than the principles governing the relationship of prineipal and agent, under the contract act. 160. it is true, as urged by mr. karanth, that the election law in regard to agency is more elastic than the law of ..... made by the respondent is that the voters of the parliamentary constituency were influenced to record their votes in favour of the appellant either by coercion or by intimidation, or by threats of temporal or spiritual injury, or by the abuse of exceptional influences by persons occupying positions of power ..... the tribunal, be disqualified for voting at an election. it may also be pointed out that this has been constituted an offence under the indian penal code, the offence being one under section 171 which is the section defining 'bribery', and the punishment for this offence which is laid ..... as to merit acceptance. now,the delimitation of the parliamentary constituencies were made under the provisions of section 47(2) oe the states reorganisation act, 1956, by the delimitation commission appointed for that purpose. after the delimitation of the parliamentary constituencies was made by that commission, an order ..... constitute undue influence within the meaning of clause (2) of section 123, an electoral offence. further, under the provisions of section 141 of the act, candidates committing corrupt practices are statutorily eliminated from public life for a specific period. 35. having regard to the grave consequences emanating from the .....Tag this Judgment!
Court : Guwahati
Decided on : Aug-19-1960
..... for 8 to 9 years.11. even the manner of arrest of the petitioners by p. w. 8 was highly improper. section 4 of the indian passport act permits an officer of police to arrest without warrant any person who has contravened or against whom reasonable suspicion existed that he has contravened any rule of ..... west pilak and mid-pilak villages. we also learn from the evidence of p. w. 4 that when he was an agent for selling kerosene on contract about 4 years before the arrest, the petitioners akram ali and ayub ali used to carry his goods every now and then.5. it is really a ..... village for 1 to 2 years. 1 have already pointed out that in the case of such persons section 3 of the indian passport act and rules 3 and 6(a) of the indian passport rules will not apply at all as the entry of the petitioners into india without a passport has not been seen ..... citizens have equal rights to whatever religion, race or community they may belong. this is made clear in article 15 of the constitution. particularly near the indian border with pakistan, if there happens to be friction between hindus and muslims, there is the danger that police officers like p. w. 8 would take ..... central government was authorised to make rules requiring-the persons entering india from outside to be in possession of passports. the indian passport rules, 1950 which were made under section 3 of the indian passport act, 1920 again provided by rule 3 that no person, proceeding from any place putside india, shall enter, or attempt to .....Tag this Judgment!