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Judgment Search Results Home > Cases Phrase: contract of indemnity contract Sorted by: old Year: 1969 Page 3 of about 477 results (0.040 seconds)

Feb 05 1969 (HC)

National and Grindlays Bank Ltd. Vs. the Municipal Corporation

Court : Mumbai

Decided on : Feb-05-1969

Reported in : (1970)72BOMLR112

ramaswami, j.1. the question of law involved in this appeal is whether the primary liability is imposed on the appellant under the bombay municipal corporation act, 1888 (act no. iii of 1888) to pay property taxes to the respondent, i.e., the municipal corporation of greater bombay in respect of land owned by the appellant and let on a monthly basis to a third party who has constructed a building thereon.2. the appellant is a banking company incorporated in the united kingdom and has established places of business in india. the appellant is the sole trustee of the estate of the late mr. f.e. dinshaw and in that capacity is the owner of a plot of land at manchubhai road, malad, greater bombay in the state of maharashtra, bearing no. p-ward no. 6418, street no. 299b. the said plot of land had been leased by the former trustee of the estate to one mr. r. r. pande (hereinafter referred to as the lessee) since a number of years at a monthly rent of rs. 12.50. the lessee had constructed at his own cost a tiled house on the said plot of land. the malad area merged into greater bombay on february 1, 1957. upto the date of the merger the malad district municipality was assessing and levying taxes on the land and the structure separately and recovering the same from the landlord and the tenant. after the merger, the bombay municipal corporation issued a notice to the appellant under section 167 of the act informing him that the assessment book had been amended by inserting the name of .....

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Feb 05 1969 (SC)

National and Grindlays Bank Ltd. Vs. the Municipal Corporation of Grea ...

Court : Supreme Court of India

Decided on : Feb-05-1969

Reported in : AIR1969SC1048; 1970MhLJ382(SC); (1969)1SCC541; [1969]3SCR565

1. the question of law involved in this appeal is whether the primary liability is imposed on the appellant under the bombay municipal corporation act, 1888 (act no. 3 of 1888) to pay property taxes to the respondent i.e., the municipal corporation of greater bombay in respect of land owned by the appellant and let on a monthly basis to a third party who has constructed a building thereon.2. the appellant is a banking company incorporated in the united kingdom and has established places of business in india. the appellant is the sole trustee of the estate of the late mr. f. e. dinshaw and in that capacity is the owner of a plot of land at manchubhai road. malad. greater bombay in the state of maharashtra bearing no. p-ward no. 6418, street no. 299b. the said plot of land had been leased by the former trustee of the estate to one mr. r. r. pande (hereinafter referred to as the lessee) since a number of years at a monthly rent of rs. 12.50. the lessee had constructed at his own cost a tiled house on the said plot of land. the malad area merged into greater bombay on 1st february, 1957. upto the date of the merger the malad district municipality was assessing and levying taxes on the land and the structure separately and recovering the same from the landlord and the tenant. after the merger, the bombay municipal corporation issued a notice to the appellant under section 167 of the act informing him that the assessment book had been amended by inserting the name of the appellant .....

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Feb 06 1969 (SC)

Viswesardas Gokuldas Vs. B. K. Narayan Singh and anr.

Court : Supreme Court of India

Decided on : Feb-06-1969

Reported in : AIR1969SC1157; (1969)1SCC547; [1969]3SCR581

..... and the approval of the central government and that as the governments concerned could not be compelled to accord the necessary sanction and approval, the contract to assign the mining lease could not be specifically performed and on this ground the high court dismissed the suit. we do not think it ..... bloxam could be regarded as having dispensed with the necessity of the communication of the acceptance. in the present case we are not concerned with a contract to take shares. the defendant made an offer to assign a mining lease. no acceptance was made or communicated to the defendant before he withdrew ..... government to the assignment of the mining lease. paragraph 17 and the. prayer portion of the plaint suggested that by virtue of this contract and the earlier contract dated august 3, 1957 they were entitled to remain in possession of the mining area. the suggestion was an attempt to add to ..... they were entitled to remain in possession of the mining area. the primary object of the suit was to enforce the plaintiffs' right under the contract dated august 3, 1957. the defendant filed his written statement in that suit on november 5, 1957. the high court held that the plaintiffs ..... his leasehold interest under a mining lease in respect of 184 acres of land in kudrekanave kaval, hosadurga taluk, and claiming specific performance of the contract. the trial court decreed the suit. the defendant filed an appeal against the decree. the high court allowed the appeal and dismissed the suit. .....

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Feb 10 1969 (HC)

Commissioner, Sales Tax Vs. Noorullah Ghazanffurullah

Court : Allahabad

Decided on : Feb-10-1969

Reported in : [1970]26STC100(All)

..... the railway. the contract provides that when underframes are supplied to the assessee they will be supplied only after the assessee executes an indemnity bond for their safe custody. the property in the underframes does not pass to the assessee and it cannot be said ..... of body construction including painting etc.' this is not a case where what is supplied by the assessee is a composite unit distinct from the underframes. there is in the contract before us reference to a completed coach only and it is a completed coach which the assessee delivers to the railway. significantly, the underframes remain throughout the property of ..... referred accordingly.19. the cases on the point have been discussed by my brother gulati, j., but i may mention the reasons which have prevailed with me.20. the contract between the assessee and the north eastern railway required the assessee to build railway coaches. the underframes were to be supplied by the railway and on those underframes the assessee ..... therefore, taxable 2. the assessee, m/s. noorullah ghazanffurullah is a firm of contractors which carries on business at allahabad. in the assessment year 1958-59, the assessee executed a contract of building railway coaches for the north eastern railway on the underframes supplied by the railway. the coaches were to be built according to the specifications and drawings annexed to .....

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Feb 11 1969 (SC)

Hanuman Mining Corporation Ltd. Vs. the Commissioner of Sales Tax, Mad ...

Court : Supreme Court of India

Decided on : Feb-11-1969

Reported in : (1969)3SCC648; [1970]25STC60(SC)

..... price. it follows that the sales under the eight contracts were inter-state sales within the languageof section 3(a) of the central sales tax act and were not liable to be taxed under the madhya ..... necessarily contemplated the movement of the goods to the gondia weigh-bridge and the weighment of the goods at gondia in performance of the terms of the contract. in our opinion, the movement of goods across the frontier was a direct and necessary consequence of the important covenant with regard to the fixation of ..... state to another within section 3(a) of the central sales tax act, when the movement 'is the result of a covenant or incident of the contract of sale'. that the cement concerned in the disputed sales was actually moved from another state into mysore is not denied. the respondents only contend that ..... than those included in clause (b), in which the movement of goods from one state to another is the result of a covenant or incident of the contract of sale, and property in the goods passes in either state.6. this observation of shah, j., was cited with approval by this court in cement ..... 1996 decided on 21-8-1968, since reported at [1970] 25 s.t.c.26 in which the relevant clauses of the contract of sale were almost identical with the terms of the contract of sale in the present case. the high court has followed its previous . decision in commissioner of sales tax, madhya pradesh .....

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Feb 11 1969 (SC)

Sheik Abdul Rehman Vs. Jagat Ram Aryan

Court : Supreme Court of India

Decided on : Feb-11-1969

Reported in : AIR1969SC1111; (1969)1SCC667; [1969]3SCR597

1. this appeal is directed against a judgment of a single judge of the high court of jammu and kashmir dismissing an election petition for setting aside the election of the respondent jagat ram aryan to the legislative assembly of the state of jammu & kashmir from the bhaderwah scheduled caste assembly constituency.2. the last date for filing the nomination papers was january 20, 1967. the date of scrutiny of nomination papers was january 23, 1967. the date of poll was february 21, 1967. the date of counting and declaration of result was march 1, 1967. several candidates filed their nomination papers from this constituency. the candidates were : (1) jagat ram aryan, (2) faquir chand, (3) narain dass, (4) nikka ram, (5) bhagat ram, (6) om parkash and (7) swami raj. the first five filed their nomination papers on january 23, 1967 before the assistant returning officer, kahan singh, a tehsildar of bhaderwah. on scrutiny of the nomination papers, the returning officer abdul gani accepted as valid the nomination papers of jagat ram and faquir chand and rejected the nominations papers of the remaining candidates for various reasons. at the poll the contest was between jagat ram, the congress candidate and faquir chand, the national conference candidate. respondent jagat ram having secured larger number of votes was declared elected.3. the appellant, a voter in the constituency, filed the election petition for setting aside the respondent's election on the ground that the nomination .....

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Feb 12 1969 (SC)

M.R. Goyal Vs. Commissioner of Income-tax, Bombay City I

Court : Supreme Court of India

Decided on : Feb-12-1969

Reported in : AIR1969SC859; [1969]73ITR698(SC); (1969)1SCC659; [1969]3SCR669

..... when he agreed to accept a sum of rs. 1,87,000 from the aforesaid persons as consideration for transferring the benefits of the contract the appellant can well be said to have concluded a deal which represented the profit which he anticipated by acquiring the parachutes.6. it ..... normal method of doing supply business in our country. according to it, highly influential parties instead of doing the business themselves manage to secure contracts and pass on the actual execution of the business to others in return for a fixed sum of money. this is what the appellant did ..... letters which were exchanged between the concerned parties were also considered and the conclusion at which the high court arrived was that the benefit of the contract which the assessee had entered into with m/s. tata aircraft ltd. had been transferred by him in favour of messrs. pokhraj hirachand for ..... of partnership was entered into between six persons, namely, nathmal, pokhraj, chandumal, prithviraj, shapoorji & co. ltd. and jamalbhai. this partnership took over the contract of purchase entered into by pokhraj hirachand. it was registered by the income tax authorities for the assessment year 1948-49.2. m/s. pokhraj hirachand in ..... aircrafts ltd. was acting as the agent of the government. the agreed purchase price of the parachutes was approximately rs. 93 1/2 lakhs. the contract was entered into by means of letters. the assessee addressed a letter, dated october 29, 1946 to tata aircraft ltd. containing an offer. tata .....

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Feb 12 1969 (SC)

Commissioner of Income-tax, West Bengal Iii Vs. Kamal Singh Rampuria

Court : Supreme Court of India

Decided on : Feb-12-1969

Reported in : [1970]75ITR157(SC)

v. ramaswami, j.1. this appeal is brought by a certificate on behalf of the commissioner of income-tax from the judgment of the calcutta high court dated 12th september, 1963, in income-tax reference no. 81 of 1960 : [1970]75itr162(cal) : [1970]75itr162(cal) (appendix).2. the assessee, kamal singh rampuria, was born in december, 1935. his mother died within a week after his birth. before her death she had executed a will by which she disposed of rs. 5,00,000 received by her as a gift previously from her husband, halash chand rampuria. she bequeathed by this will rs. 1,00,000 to her daughter, rs. 1,00,000 made up of various sums to charities and the balance of rs. 3,00,000 was bequeathed to her son, kamal singh rampuria. this sum of rs. 3,00,000 was invested by the assessee in the firm of m/s. hazarimal hiralal and earned interest. besides, the assessee's mother bequeathed to the assessee 1/6th share held by her in m/s. bikaner trading company, the assessee, a minor, was admitted to the benefits of the partnership in respect of the said share. in the several returns made during his minority by his father, halash chand rampuria, the income from the firm was shown in the son's account till the year 1944-45. the interest payments to the assessee though shown in his account were assessed against the father under section 16(3)(i) of the income-tax act, 1922 (hereinafter called the ' act '). halash chand rampuria was dissatisfied with the order of the income-tax officer in dealing .....

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Feb 14 1969 (HC)

State of Rajasthan Vs. Bundi Electric Supply Co. Ltd., Bundi

Court : Rajasthan

Decided on : Feb-14-1969

Reported in : AIR1970Raj36

..... monopoly rights to ply the buses and motor lorries exclusively in the territory of the former state of bundi and thus the performance of the contract pertaining to the monopoly rights became impossible by a supervening event. consequently, the state is bound to restore the advantage received by it with ..... on 1-4-1951 which was not under the contemplation of the parties at the time they entered into it, the performance of the contract regarding enjoyment of monopoly rights became impossible. after the motor vehicles act came into force it became impossible for the state to allow the ..... the act of the former bundi state for granting monopoly rights to the company was not impossible in itself nor it became impossible after the contract had been made and therefore section 56 has no application, and consequently section 65 also cannot apply as the agreement was neither discovered to ..... the books of the bundi petrol and automobile supply agency after payments of the dividend due on the 1st november, 1943 as well as the contracts for the railway out-agency and postal mail and agencies for burmah-shell petrol and motor and lubricating oils, kerosene oils, shell-tax grease ..... outstanding as shown in its books together with an additional sum calculated at 10% of such valuation as compensation for compulsory acquisition.'16. the indian contract act does not define the word 'goodwill' but in its legal sense the word 'goodwill' means every affirmative advantage as contrasted with negative advantage .....

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Feb 20 1969 (SC)

Commissioner of Income-tax, West Bengal Iii Vs. Imperial Chemical Indu ...

Court : Supreme Court of India

Decided on : Feb-20-1969

Reported in : AIR1969SC1160; [1969]74ITR17(SC); (1969)1SCC629; [1969]3SCR804

v. ramaswami, j.1. these appeals are brought by certificate from the judgment of the calcutta high court dated 28th september, 1964 in income tax reference no. 18 of 1961.2. the respondent (hereinafter called the assessee) is a private limited company incorporate in india and is a subsidiary of the imperial chemical industries, london, which holds the entire share capital of the assessee. the business of the assessee consists mainly of acting as selling agents in india for a large variety of goods such as chemicals, dyes, explosives etc, manufactured or purchased by its london principals and sold in india. the imperial chemical industries (export) glasgow (hereinafter referred to as the i.c.i. (export) ltd.) is another subsidiary of i.c.i. london which holds the entire share capital of i.c.i. (export) ltd. the i.c.i. (export) ltd. had appointed as their selling agents in india four companies, viz., (1) gillanders arbuthnot and co. ltd. calcutta, (2) best and co. ltd., madras, (3) anglo-thai co. ltd., bombay, and (4) shaw wallace and co. ltd. with effect from 1st april, 1948, the i.c.i. (export) ltd. terminated the services of the aforesaid selling agents and a pointed the assessee as its sole selling agent. the i.c.i. (export) ltd. had agreed to pay to the former selling agents compensation at the late of two fifth, two-fifth and one and two-fifths of the commission earned by the assessee for the three years from 1st april, 1948. the compensation was paid to the four .....

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