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Judgment Search Results Home > Cases Phrase: contract of indemnity contract Court: allahabad Year: 1970 Page 1 of about 19 results (0.017 seconds)

Sep 08 1970 (HC)

Jaswant Rai Churamani Vs. Commissioner of Income-tax

Court : Allahabad

Decided on : Sep-08-1970

Reported in : [1971]80ITR701(All)

..... to the provision of section 87 of the 1961 act. it was further observed on page 631 :'life insurance in a broader sense comprises any contract in which one party agrees to pay a given sum upon the happening of a particular event contingent upon the duration of human life, in consideration ..... happening of a contingent event, and which event must be connected with the life of the assured, the factor of the contract being necessarily disadvantageous to the assessee, is not a necessary ingredient.'13. in chandulal harjiwandas v. commissioner of income-tax, [1967] 63 i.t.r. 627 ..... v. commissioner of income-tax, [19461 14 i.t.r. 662 (bom.), it was observed by the bombay high court on page 671:'while the contract must be that, in consideration of a sum of money paid in one sum or by different instalments, the company agrees to pay another sum on the ..... certain equivalent periodical payments by another party.'10. basic features of endowment insurance have been described on page 290 in section 576 :'the essence of a contract by way of endowment insurance is that a specified sum becomes payable, not on the death of the insured, but on the arrival of a specified ..... 's laws of england, 3rd edition, volume 22, on page 272, under section 540 :'. . . . life insurance, in the broader sense, comprises any contract in which one party agrees to pay a given sum upon the happening of a particular event contingent upon the duration of human life, in consideration of the immediate .....

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Jul 16 1970 (HC)

B.P. Sinha Vs. Som Nath

Court : Allahabad

Decided on : Jul-16-1970

Reported in : AIR1971All297

..... english law and is sufficient to support an independent action by the plaintiff (vide section 27-a, specific relief act). this section however, applies to contracts executed after 1st april, 1930 and has no application in the present case; but there can be no manner of doubt that the defence under ..... reasonable certainty. it has further to be held established that the transferee took possession of the property or did any acts in furtherance of the contract. it may be mentioned that in cases of lease the legislature has recognised that the equity of part performance is an active equity as in ..... of lease not registered was held as admissible under section 49 of the registration act as evidence of part performance. in that case there was no contract of lease written out and registered but it was lease through the correspondence which had taken place with the government of bombay. the letters contained the ..... on merits and rejecting it on an erroneous view of law. section 53a of the transfer of property act runs as follows:--'where any person contracts to transfer for consideration any immovable property by writing signed by him or on his behalf from which the terms necessary to constitute the transfer can ..... the substance of the proviso is that any unregistered document required by law to be registered may be received as evidence of part performance of a contract for the purposes or section 53-a of the transfer of property act. this takes me to a very substantial point which was argued on .....

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Dec 15 1970 (HC)

Hakim Ziaul Islam Vs. Mohd. Rafi

Court : Allahabad

Decided on : Dec-15-1970

Reported in : AIR1971All302

..... to vitiate it. it should be interpreted in a liberal manner and if it were found that a manifest and clear intention was expressed to put an end to the contract of tenancy or relationship of landlord and tenant between the parries on the expiry of one month from the date of receipt thereof then it would be a valid and ..... support of the case of the plaintiff that the defendant was his tenant. oral evidence was adduced for establishing the contract of tenancy. the learned munsif who tried the suit disbelieved the evidence and held that the plaintiff failed to establish the contract of tenancy. the lower appellate court, however, relied upon the oral evidence of the plaintiff and held that it .....

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Jul 15 1970 (HC)

Shrimati Sarwari Kahtoon Vs. Controller of Estate Duty

Court : Allahabad

Decided on : Jul-15-1970

Reported in : [1970]78ITR719(All)

..... above case to the facts of the case before us, we find that in the deed of 1936 the deceased was not entirely excluded from any benefit to him by contract or otherwise. as already stated, under the deed of 1936, the deceased was entitled to get an annuity of rs. 10,000 per annum from the donee, namely, his son ..... that the conditions necessary to attract the operation of section 10 are :(1) the deceased must be entirely excluded from the property as well as from any benefit, therein by contract or otherwise. (2) that the donee must have assumed possession and enjoyment of the property, which is the subject-matter of the gift, bona fide and to the exclusion of ..... fide possession and enjoyment of it was not immediately assumed by the donee and thenceforward retained to the entire exclusion of the donor or of any benefit to him by contract or otherwise : provided that the property shall not be deemed to pass by reason only that it was not, as from the date of the gift, exclusively retained as aforesaid .....

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Dec 04 1970 (HC)

Raj Kumar and anr. Vs. Gopi Nath Varman

Court : Allahabad

Decided on : Dec-04-1970

Reported in : AIR1971All273

..... to carry out certain repairs to the accommodation is a civil dispute. the relations between a landlord and a tenant are governed by the transfer of property act and the contract act and any enforcement of a right or a liability accruing under them would be through a civil court. under them a tenant has no right to call upon the .....

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Jan 12 1970 (HC)

Shyam Lal Sharma Vs. Life Insurance Corporation of India and anr.

Court : Allahabad

Decided on : Jan-12-1970

Reported in : [1970]40CompCas611(All); [1971(21)FLR357]; (1970)IILLJ393All

..... this contention, reliance was placed upon lachman das v. state of punjab : [1963]2scr353 their lordships noticed the argument that when operation of law is attracted by reason of a contract, inhibition under article 19 has no application. their lordships did not pronounce on this question.14. in railway board, new delhi v. niranjan singh : (1969)iillj743sc it was held that .....

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Nov 20 1970 (HC)

The Union of India (Uoi) Through the General Manager, Central Railway, ...

Court : Allahabad

Decided on : Nov-20-1970

Reported in : AIR1971All531

..... 1969]1scr910 where, interpreting section 80 of the act, the supreme court laid down thus:-- 'there was never any doubt that the railway company which contracted to carry goods partly over its own railway and partly over the railways of other carriers, was responsible for the goods for the whole journey unless it ..... failed to discharge the initial burden of proving that the railway took the necessary care as was required of a bailee under section 151 of the indian contract act. 31. we now turn to the issue regarding the amount of compensation. in exhibit 'd' annexed to the plaint the plaintiff has given ..... that:-- 'the responsibility of the railway administration in respect of goods booked under railway risk is that of a bailee under section 151 of the contract act. the railway administration must take as much care of the goods while under its control as a man of ordinary prudence would take of ..... take of his own goods of the same bulk, quality and value as the goods bailed.' section 152: 'the bailee, in the absence of any special contract, is not responsible for the loss, destruction or deterioration of the thing bailed, if he has taken the amount of care of it described in section 151 ..... consignee has to be decided on other evidence. ordinarily, it is the consignor who can sue if there is damage to the consignment, because the contract of carriage is between the consignor and the railway administration. where, however, the property in the goods carried has passed from the consignor to the .....

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Jul 21 1970 (HC)

Mehrunnisa Vs. Noor Mohammad

Court : Allahabad

Decided on : Jul-21-1970

Reported in : AIR1971All138; 1971CriLJ453

..... and perform her conjugal functions, if there is sufficient reason for the same. we do not see why if after making of the order under section 488 (1) the wife contracts adulterous relations or becomes unreasonable and refuses to live with her husband, the husband should not be permitted to raise that plea when an application under sub-section (3) of ..... proviso that if the husband offers to maintain the wife on condition of her living with him and she refuses to live with him on the ground that he has contracted marriage with another woman, the magistrate will hold that she had a just ground for her refusal and will reject the offer, is a part of sub-section (3), which ..... be illegal.' (2) sub-section (3) to section 488, criminal p. c. is not to be read with subsection (4) of that section and if an application about the wife contracting adulterous relationship subsequent to the passing of the maintenance order is passed he will continue to be entitled to receive maintenance until the order is cancelled under sub-section (5 .....

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Dec 04 1970 (HC)

J.K. Hosiery Factory Vs. Commissioner of Income-tax

Court : Allahabad

Decided on : Dec-04-1970

Reported in : [1971]81ITR557(All)

..... is not a person and cannot enter into a contract, and form a partnership. the argument, however, overlooks the fact that the indian trusts act is not applicable to religious or charitable endowments. the expression ' trust ' in connection with such ..... part of the question is concerned, sri brij lal gupta, learned counsel for the commissioner of income-tax, argued that only such persons, who are capable of entering into a contract, can agree to share the profits of a business and become partners in a firm. since a trust is merely an obligation as defined in the indian trusts act, it .....

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Jul 14 1970 (HC)

Commissioner, Sales Tax Vs. Auraiya Chambers of Commerce

Court : Allahabad

Decided on : Jul-14-1970

Reported in : [1973]30STC41(All)

..... the legal justification of the claim to refund on its merits, there is no doubt that the amount having been paid in respect of forward contract transactions concerning which no sales tax was constitutionally permissible, the claim of the dealer to refund was well-founded. but regard must be had ..... the suit was founded on the ground that the provisions of the act empowering the sales tax authorities to impose sales tax on indivisible building contracts were unconstitutional and void, that the sales tax authorities had no jurisdiction to assess the tax in respect of those transactions, and that the ..... upon for delivery', and section 38, which enacted 'notwithstanding anything contained in section 3, the turnover of any dealer in respect of transactions of forward contracts, in which goods are not actually delivered, shall be taxed at a rate not exceeding rupees two per unit as may be prescribed' to be ..... september, 1958, as barred by limitation. on 24th may, 1959, the dealer applied for refund of sales tax paid in respect of forward contract transactions. the refund application was rejected on 19th may, 1960, by the sales tax officer. thereafter, on 9th july, 1960, he applied to the ..... in sales tax officer, pilibhit v. budh prakash jai prakash a.i.r. 1954 s.c. 459, that the levy of sales tax on forward contracts was ultra vires. on 19th april, 1955, the dealer filed a revision application against the aforesaid assessment order, but the revision application was dismissed on 10th .....

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