Court : Kolkata
Decided on : Jan-18-1957
Reported in : AIR1957Cal283,8STC478(Cal)
..... bricks, or the mortar or any other component. if the contractor brings them and dumps them upon the land and does nothing more, he has performed no part of the contract. the contract is to build the house, and when he affixes the brick and mortar to the land, the property therein passes by accession and not by sale. the contractor is ..... legitimately be described as a sale of goods, in order to determine the extent and the limit of the legislative power of a province, and also to see whether building contracts or contracts which were carried out by the assessees during the assessment year, were in any sense transactions for the sale of goods. 5. the government of india article 1935, (section ..... cash or deferred payment or other valuable consideration including a transfer of properly ingoods involved in the execution of a contract, but does not include a mortgage by hypothecation charge or pledge. section2 (h). 'saleprice' means the amount payable to dealer as valuable consideration for : --'saleprice' means : -'sale prices' means ..... include mortgage hypothecation, charge or pledge.'sale'means any transfer of property in goods for money consideration and includesa transfer of property in goods supplied in the execution of a contract butdoes not include a mortgage hypothecation charge or pledge and any grammatical variationof the expression 'sale' shall be construed accordingly.sale means any transfer of property in goods for .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-12-1957
Reported in : AIR1958Cal21,61CWN472
..... cited at thebar was found out by my learned brother forwhich i am indebted to him. in construing thecontract parkar, j., observed as follows at p.442: 'a contract for the sale of specific timber growing on the vendor's property, on the terms that such timber is cut and carried away by the purchaser, certainly confers on the ..... document it isquite clear that title to trees cut by the purchaser passed to him under the agreement forsale read with schedule 1 and the sale notice, ex.c. a contract in similar terms fell to be considered in the case of james, jones and sons,ltd. v. earl of tankerville, (1909) 2 ch 440(a), a decision which though not ..... to take placeat a future time or subject to some conditionthereafter to be fulfilled, the contract is calledan agreement to sell. sub-section (4) providesthat an agreement to sell becomes a sale whenthe time elapses or the condition's are fulfilledsubject to which the property in ..... cut. the learned additionalgovernment pleader also relies upon sub-sections(3) and (4) of section 4 of the indian sale of goodsact. sub-section (3) provides that where under a contract of sale the property in the goodsis transferred from the seller to the buyer, thecontract is called a sale, but where the transfer of the property in the goods is .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-06-1957
Reported in : AIR1957Cal696,33ITR435(Cal)
chakravartti, c.j.1 by the judgment under appeal before us sinha j., has decided two questions, but as the application before him could have been disposed of on a single ground and the present appeal can be disposed of likewise, it is really not necessary to consider the question arising out of the second ground. mr. meyer, however, invited us to decide the second question as well, because it had been canvassed before the learned trial judge and because, he said, the department needed a decision for its guidance. we shall accede to his request. 2. the facts are these. the respondent was one of three partners of an unregistered firm, carrying on business at 12 dalhousie square, calcutta, under the name and style of dyes and chemical agency. it is said, that the firm did business only from, 1st of april 1940 up to 31st of march, 1944 and that a notice of its dissolution was given to the income-tax department on or about 14th of january, 1947. the department did not admit or deny receipt of the notice, but since it is seeking to justify the assessment as an assessment on a dissolved firm, the question whether a notice of dissolution was or was not given is not material. it does not appear whether the firm had previously been assessed to income-tax, but towards the end of 1944, the income-tax officer, district iii (1) calcutta, came to be of opinion that the firm's income for the assessment year 1943-44 had escaped assessment. acting on that view, the income-tax officer issued a .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-08-1957
Reported in : 8STC517(Cal)
..... , as being intended for re-sale by him, or for use by him in the manufacture of goods for sale or for use by him in the execution of any contract' shall be deducted from his gross turnover. since that portion of the gross turnover which is constituted by sales made to a registered dealer of goods of the class or ..... to purchase any goods which will be resold by him or which will be used by him in the manufacture of goods for sale or used in execution of any contract, he shall specify such goods in the certificate and when such goods have been so specified, no tax shall be payable on the sales of such goods to the grantee ..... for resale' or 'are required by such dealer for use by him either in the manufacture of goods for sale' or are required for use 'in the execution of any contract', as the case may be. sub-rule (5) of rule 27a prescribes the form to be used in making such declaration and the form is form xxiv which is to .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-21-1957
Reported in : AIR1957Cal483,61CWN660
..... be, continues'.a continuing offence is certainly a continuing wrong independently of contract so that if this section were applicable to the present cases the prosecution would undoubtedly be right in saying that there will practically be no limitation of a prosecution under ..... the limitation act without actually referring to it. that section is in the following terms:'section 23.--in the case of a continuing breach of contract and in the case of a continuing wrong independent of contract, a fresh period of limitation begins to run at every moment of the time during which the breach or the wrong, as the case may .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-02-1957
Reported in : AIR1959Cal195,61CWN970
..... proceeded upon two lines, the one being those cases where the possession of the part has been treated as possession of the whole, because the court has found either by contract or according to conscience, that possession of the whole is what the person possessed of the part was intended to have, and the other being those cases in which the ..... laws of bengal delivered by saroda charan mitra in 1895. there the learned author states at pages 393 to 396 of his book that in the absence of an express contract to the contrary a temporary lessee is not entitled to work mines, but 'i think a person holding under a permanent lease in which there is no reversion to the .....Tag this Judgment!
Court : Kolkata
Decided on : Apr-11-1957
Reported in : 33ITR885(Cal)
..... view to take.such a payment (treating it as pounds 36,000 in money) cannot be related to any express or implied term of the appellants contracts of employment or of their directorships, or as any 'incident' of that class of employment. nothing of the kind was contemplated as a means of ..... is so even though payments may come other than the from employer and may depend upon the liberality of others. in moorhouse v. dooland the contract of employment laid it down in great detail when the cricketer could expect or receive the contents of collecting boxes sent round the cricket field.remuneration ..... company were not parties to the deed of covenant. if bearsley continued to hold office as managing director after october 1, 1946 (when his ten-year contract was due to expire) then he would be paid by the company for his services in that office : he would be paid such sums (and they ..... of the proceeds of collection on the ground which a lancashire league professional cricketer was entitled to have made on his behalf by the terms of his contract with the club employing him and the rules of the league. all these cases, save seymour v. reed, went against the taxpayer on their ..... four years had run.there is no need to seek to solve complications which might have arisen in that event.hewitts written contract as secretary dated april 1, 1937, and bearsleys written contract as managing director dated february 15, 1937, expired on september 30, 1946, but both appellants were retained in their respective .....Tag this Judgment!
Court : Kolkata
Decided on : May-01-1957
Reported in : AIR1957Cal645,62CWN136
..... prasad v. gordhan : air1934all616 and held that these decisions are more in point and support the propositions that the principles underlying sections 133 to 141, contract act, apply to bonds in favour of courts although the sections may not be by them-selves applicable. the other decision on which mr. banerjee relied ..... in favour of a court would not entitle him to be relieved of his engagement, as the principles on which sections 133 to 141, contract act, are based are inapplicable to such bonds.'the decision of the nagpur high court on which mr. banerjee relied was cited before their lordships ..... argued before them in the' first instance that the word 'court' comes within the defnition of a 'creditor' as defined in section 126 of the contract act. that contention was not accepted by their lordships, but they accepted the other contention urged on behalf of the appellant, namely, that even if ..... payment or impairs the surety's remedies against the principal debtor which he would have been entitled to pursue on discharging his obligations, converts the contract between the creditor and debtor into a different one from what the surety had stood a guarantee for, and would entitle the surety to be ..... of the said consent decree the decree-holder in effect gave time to the judgment-debtor and came within the mischief of section 135 of the indian contract act. mr. banerjee again relied on the said case of jia bai v. joharmull bothra (a), and particularly on certain observations made by rankin .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-02-1957
Reported in : AIR1958Cal620,62CWN773
..... by the plaintiff in the present case, however, it is quite clear to me that in this case the plaintiff bases his claim entirely upon the contract. the statements in paragraphs 2, 3, 4, 5, 6 and 7 of the plaint make it quite clear that the plaintiff is suing for the ..... strike at the very foundation of the plaintiff's claim against the defendant no. 1, it was abandoned. it was, however, still argued that the contract did not create an arbitration agreement between the plaintiff and the defendant no. 1 within the meaning of the arbitration act. reliance was placed on the ..... 1. the bought notes which have been produced by the defendant no. 1 contain an arbitration clause which runs as follows: 'all disputes regarding the contract are to be settled by two arbitrators one nominated by buyers and one nominated by sellers respectively in accordance with the indian arbitration act in calcutta'. ..... no. 1 and consequently the courts below acted without jurisdiction in making an order of stay under section 34 of the indian arbitration act. the contract in this case was entered into by the delivery and acceptance of bought and sold notes to the buyer and seller respectively. the bought notes delivered ..... of howrah. the defendant no. 1 filed an application for stay of the suit u/s 34 of the indian arbitration act alleging that the contracts under which goods were sold contained an arbitration clause. both the courts below have granted that prayer and against that order the plaintiff has obtained the .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-15-1957
Reported in : AIR1958Cal445,1958CriLJ1018,62CWN59
..... this quite clear. the first part therefore, of mr. sanyal's contention that the strikes on 29-7-1953 and 16-8-1953 were not in breach of contract must fail.8. the second part of mr. sanyal's contention is that the order of suspension amounted to a lockout and therefore, the strikes would not be ..... it.7. the fourth and last point of mr. sanyal is that the strikes in question were not illegal, first because they were not in breach of contract and secondly because the order of suspension of 8 ash coolies amounted to a lockout and the strikes of 29-7-53 and 16-8-53 being the ..... reliance was placed on jiwan das v. rabin sen, : (1956)iillj473cal (a). 4. the strikes were not illegal, first because they were not in breach of contract and secondly because of section 24(3) as the so-called strikes were the consequences of an illegal lock out of the 8 ash coolies who were placed under ..... or in other words, when workmen 'strike' within the definition of the word in section 2(q) but at the same time there is no special contract not to strike, the prohibitions in sections 22 and 23 would not affect such strikes. thus, a large part of the evil which is a measure like ..... this illegal lockout could not have been illegal. section 23 i. d. act is a general prohibition against strikes and lockouts, strikes in breach of contract being forbidden during the pendency, inter alia, of proceedings before a tribunal and lockouts being forbidden during the pendency of such proceedings. that the expression 'breach of .....Tag this Judgment!