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Judgment Search Results Home > Cases Phrase: coercion indian contract act Year: 1987 Page 1 of about 29 results (0.258 seconds)

Jul 06 1987 (HC)

Dhrangadhra Municipality Vs. Dhrangadhra Chemical Works Ltd.

Court : Gujarat

Decided on : Jul-06-1987

Reported in : 1988(35)ELT88(Guj); (1988)1GLR388

..... is not disputed that mistake of law is also a mi stake covered by the provisions of section 72 of the indian contract act. if the law declared by this court in budh prakash jai ..... to. mukharji j. has considered section 72 of the act and has observed in that connection as under (p. 466) : 'section 72 of the indian contract act, 1872, recognised that a person to whom money has been paid, or anything delivered, by mistake or under coercion, must repay or return it. in this case, it ..... ]167itr458(sc) , the said decision only reiterated that money paid under a mistake of law comes within the term 'mistake' in section 72 of the indian. contract act and that there was no question of estoppel when the mistake of law was common to both the assessee and the taxing authority. there is no dispute ..... plaintiff, new india industries, which had claimed refund of excise duty paid to the excise department by filing a suit under section 72 of the indian contract act, was entitled to the same and whether the said suit could be decreed in the absence of proper pleading and proof which were the basic ..... from the plaintiff company was entitled to maintain such a suit. it becomes obvious that this was also a suit under section 72 of the indian contract act. whether the plaintiff company which had by itself not borne the burden of tax but which had collected the tax from the consumers could maintain .....

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Jul 06 1987 (HC)

Dhrangadhra Municipality Vs. Dhrangadhra Chemical Works Ltd. (F.A. No. ...

Court : Gujarat

Decided on : Jul-06-1987

Reported in : [1988]174ITR77(Guj)

..... is not disputed that mistake of law is also a mi stake covered by the provisions of section 72 of the indian contract act. if the law declared by this court in budh prakash jai ..... to. mukharji j. has considered section 72 of the act and has observed in that connection as under (p. 466) :'section 72 of the indian contract act, 1872, recognised that a person to whom money has been paid, or anything delivered, by mistake or under coercion, must repay or return it. in this case, it ..... ]167itr458(sc) , the said decision only reiterated that money paid under a mistake of law comes within the term 'mistake' in section 72 of the indian. contract act and that there was no question of estoppel when the mistake of law was common to both the assessee and the taxing authority. there is no dispute ..... plaintiff, new india industries, which had claimed refund of excise duty paid to the excise department by filing a suit under section 72 of the indian contract act, was entitled to the same and whether the said suit could be decreed in the absence of proper pleading and proof which were the basic ..... from the plaintiff company was entitled to maintain such a suit. it becomes obvious that this was also a suit under section 72 of the indian contract act. whether the plaintiff company which had by itself not borne the burden of tax but which had collected the tax from the consumers could maintain .....

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Oct 27 1987 (HC)

Kamalpur (Assam) Tea Estate Private Ltd. and anr. Vs. Superintendent o ...

Court : Guwahati

Decided on : Oct-27-1987

..... tax collected by an invalid law to be retained by the state. 18. under section 72 of the indian contract act, a person to whom money has been paid, or anything delivered, by mistake or under coercion, must repay or return it. when a railway refuses to deliver up certain goods tothe consignee, except upon ..... charge as was illegally excessive. there is no question of coercion in case of payment of a tax. but the onerous consequences of non-payment are always there. so the same principle of refund should apply. 19. section 72 of the contract act includes payment made under a mistake of law. in case ..... at the expense of another person, the latter, in order to obtain what is due to him, does not enjoy the benefit of any action based on contract, quasi-contract, delict or quasi-delict. the polish code (article 123), c. c. of japan (article 703), soviet russia (articles 399-402), chinese code (article ..... law should be restitution where it is unreasonable and unjust for the defendant to retain the benefit which he has received. however, the theory of implied contract still persists in law. 16. restitution is the writ by which a defendant, successful in an appeal, is restored to all he has lost by ..... a statute and the order is set aside and no further assessment can be made under the law, the fiction of quasi-contract may be applied. the fiction of quasi-contract was useful historically in creating a remedy for certain cases of unjust enrichment, but lord wright considers that the time has come .....

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Dec 18 1987 (SC)

Salonah Tea Co. Ltd. and ors. Vs. Superintendent of Taxes, Nowgong and ...

Court : Supreme Court of India

Decided on : Dec-18-1987

Reported in : AIR1990SC772; [1988]173ITR42(SC); 1987(2)SCALE1435; (1988)1SCC401; [1988]2SCR474; [1988]69STC290(SC)

..... struck it down and they had paid the amounts under coercion or mistake, that the mistake was discovered on september 29, 1967 (the date of the judgment of this court) and that they were entitled to the refund under section 72 of the indian contract act, 1872.9. it was held by the majority that ..... constitution. it was reiterated that the tax which had already been paid was so paid under a mistake of law under section 72 of the indian contract act. the high courts had power for the purpose of enforcement of fundamental rights and statutory rights to grant consequential reliefs by ordering repayment of money realised ..... a) of the constitution and they paid the tax under a mistake of law and the tax so paid was refundable under section 72 of the indian contract act, 1872. the appellant contended that there was no violation of article 301 of the constitution, and even if there was such violation the tax came ..... and give him relief.10. bachawat, j. in a concurring judgment observed that the normal remedy for recovery of money paid to the state under coercion or mistake of law is by suit. the right to move this court for enforcement of fundamental rights was guaranteed by article 32, and no ..... this court had put itself in restraint in the matter pf petitions under article 32. for example, this court, reiterated the chief justice, refrained from acting under the article if the party had already moved the high court under article 226 and if the high court had exercised its parallel jurisdiction. it .....

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Mar 04 1987 (HC)

Km. Indu Mehta Vs. State of U.P. and ors.

Court : Allahabad

Decided on : Mar-04-1987

Reported in : AIR1987All309

..... counsel (criminal). had it been a case, of which, according to us, it is not, the payment made under any mistake or coercion, the same would have been liable to be recovered under section 72 of the indian contract act, 1872. the impugned recovery of the alleged excess payment of rs. 5,056/-sought to be effected against the petitioner is, obviously, unjustified ..... the holder of the office of the said post. here another equally settled equitable principle 'restitution and prevention of unjust enrichment' and the provisions of s. 70 of the indian contract act, 1872 incorporating the said principle, would step in to assist the petitioner to support her claim for the fees for the services rendered by her as assistant district government ..... during the. period between 1st feb., 1983 and 30th april, 1985. in view of the well settled equitable principle 'quantum merit' and the provisions of section 65 of the indian contract act, 1872 which embody the said equitable principle.19. rationally, it cannot be held that in rendering her services to the government of uttar pradesh as assistant district government counsel ( ..... of the office of assistant district government counsel (criminal). as a matter of fact when the petitioner accepted the request and acting upon it rendered her services as assistant district government counsel (criminal), kanpur dehat, an implied contract imposing upon the state of uttar pradesh an obligation to pay to her the remuneration for the service rendered by her as .....

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Sep 15 1987 (HC)

R. Parthasarathy, Asst. Collector of Central Excise and Another Vs. Di ...

Court : Mumbai

Decided on : Sep-15-1987

Reported in : 1988(15)ECC416; [1988]173ITR497(Bom); 1987MhLJ900

..... judge also examined the submission which was apparently made, based upon section 72 of the indian contract act, which is as follows :'a person to whom money has been paid, or anything delivered, by mistake or under coercion, must repay or return it.' kolse-patil j. was of the opinion that the petitioners ..... the defendants are in law bound to return the same to the plaintiffs. this is apart from the clear language of section 72 of the indian contract act.23. an application for the amendment of the written statement has been presented on behalf of the appellants before us. in this application, it ..... year 1987, the appellants should have thought it fit to present such an application. apart from the questions arising under the central excises and salt act, if anything is done which is not warranted by law and which is itself without jurisdiction, it can obviously be challenged in the civil court ..... been stated that through inadvertence the question of jurisdiction of the civil court, namely, the bar provided in section 40 of the central excises and salt act, 1944, has not been raised in the memo of appeal and in the written statement. it has been, therefore, prayed by this application that ..... no. 82 of 1977, clarifying that the padding solutions manufactured by the plaintiffs were not subject to excise duty under the central excises and salt act, 1944. since the plaintiffs had paid and the defendants had demanded the excise duty, on the basis that the padding solutions manufactured by the .....

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Nov 02 1987 (SC)

P.N. Kumar and anr. Vs. Municipal Corporation of Delhi

Court : Supreme Court of India

Decided on : Nov-02-1987

Reported in : (1988)1CompLJ105(SC); 1987(32)ELT229(SC); [1988]172ITR624(SC); JT1987(4)SC232; 1987(3)KarLJ109; 1987(2)SCALE901; (1987)4SCC609; [1988]1SCR732; [1988]70STC189(SC); 1988(1)LC

..... pending `s.8. if the cases which can be filed in the high courts are filed in the high court and not in this court this court's task of acting as a original court which is a time consuming process can be avoided and this court will also have the benefit of the decision of the high court when it .....

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Aug 12 1987 (HC)

Arphi Incorporated Vs. Union of India and Others

Court : Mumbai

Decided on : Aug-12-1987

Reported in : 1988(16)ECC109; 1987(31)ELT627(Bom)

..... of the indian contract act. there, mr. ravani j., speaking on behalf of the division bench, after considering the evidence on record expressly held that the plaintiffs could not invoke the provisions of section 72 of the contract act, as they (the plaintiffs) failed to plead and prove that the payments in question were made either under a mistake of law or under coercion, and that ..... application was rejected by an order dated 24th november 1981 solely on the ground that the claim was time barred in view of the provisions of section 11b of the act. it is against this order the petitioners have filed the present petition. the petition was filed on 12th february 1982.4. the petitioners relied on several judgments recently given by ..... refund was not due. aggrieved by the said order dated 1st december 1980, the petitioners filed an appeal to the appellate collector of central excise under section 33 of the act and it appears when the appeal was pending, the present petition was filed. in the meanwhile, the petitioners filed another refund application dated 21st april 1981 wherein they claimed a ..... their factory at prabhadevi, bombay. the goods manufactured by the petitioners are liable to excise duty under item no. 68 of the first schedule to the central excise and salt act, 1944.2. it appears that there was a notification no. 55/75, dated 1st march 1975, whereby there was an exemption in respect of the goods which are exciseable under .....

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Aug 12 1987 (HC)

Arphi Incorporated Vs. the Union of India (Uoi) and ors.

Court : Mumbai

Decided on : Aug-12-1987

Reported in : 1988(14)LC80(Bombay)

..... of the indian contract act. there, mr. ravani j., speaking on behalf of the division bench, after considering the evidence on record, expressly held that the plaintiffs could not invoke the provisions of section 72 of the contract act, as they (the plaintiffs) failed to plead and prove that the payments in question were made either under a mistake of law or under coercion. that is ..... was rejected by an order dated 24th november 1981 solely on the ground that the claim was time barred in view of the of the provisions of section 11bof the act it is against this order, the petitioners have filed the present petition. the petition was filed on 12th february 1982.4.the petitioners relied on several judgments recently given by ..... was not due. aggrieved by the said order dated 1st december 1980, the petitioners filed an appeal to the appellate collector of central of excise under section 35 of the act the it appears the appeal was pending, when the present petition was filed in the meanwhile the petitioners filed another refund application dated 21st april 1981 wherein they claimed a ..... their factory at prabhadevi, bombay. the goods manufactured by the petitioners are liable to excise duty under item no. 68 of the first schedule to the central excises and salt act, 1944.2. it appears that there was a notification no. 55/75 dated 1st march 1975, whereby there was an exemption in respect of the goods which are excisable under .....

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Jul 30 1987 (HC)

Commissioner of Income-tax Vs. Guman Mal Shushi Chand

Court : Rajasthan

Decided on : Jul-30-1987

Reported in : [1988]170ITR503(Raj)

..... under :'the tribunal was not justified in holding that the assessee-firm was automatically dissolved on the death of one of its partners in spite of a contract to the contrary in the deed of partnership and, therefore, it was also not justified in holding that it is a case of succession and not ..... dissolved on the death of any of its partners. this was accordingly a contract to the contrary excluding the applicability of the general principle of dissolution of a firm on the death of a partner contained in section 42(c) of the indian partnership act. for the same reason, the proviso inserted in section (2) of ..... of the partners of the firm, it stood dissolved by operation of law, according to section 42 of the indian partnership act and, therefore, it was a case of succession governed by section 188 of the act and not of a mere change in the constitution of the firm governed by section 187. this view of ..... section 187 of the income-tax act, 1961, retrospectively with effect from april 1, 1975, has no application for the reasons given by us ..... no dissolution of the firm on the death of any of its partners on account of a contract to the contrary in the partnership deed, the said proviso inserted in section (2) of section 187 of the act not being applicable, it is a case governed by section 187 since it is merely a case .....

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