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Judgment Search Results Home > Cases Phrase: contract of indemnity contract Year: 1969 Page 48 of about 477 results (0.054 seconds)

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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Jul 17 1969 (SC)

T.G. Venkataraman, Etc. Vs. State of Madras and anr.

Court : Supreme Court of India

Decided on : Jul-17-1969

Reported in : AIR1970SC508; (1967)IILLJ246SC; (1969)2SCC299; [1970]1SCR615; [1970]25STC196(SC)

j.c. shah, j.1. at the conclusion of the hearing of these appeals on april 23, 1969, we announced that 'the appeals are dismissed with costs; reasons in support of the order will be delivered there-after'. we proceed to record the reasons in support of the order.2. the appellants carry on business as dealers in 'cane jaggery' in the state of tamil nadu. as a result of certain legislative and executive measures, transactions of sale in 'cane jaggery' were made liable as from january 1, 1968 to tax under the madras general sales tax act, 1959, and transactions of sale in 'palm jaggery' remained exempt from sales tax. the appellants filed petitions in the high court of madras challenging the validity of the levy of tax on 'cane jaggery', on three grounds :(1) that the levy of tax on turnover from sale of 'cane jaggery' was discriminatory and violated the equality clause of the constitution;(2) that the levy of tax imposes a restriction on trade and commerce contrary to the provisions of part xiii of the constitution; and(3) there is excessive delegation of legislative authority to the executive and on that account the levy of tax pursuant to an order made in exercise of the powers under section 59 of the madras general sales tax act 1 of 1959 on 'cane jaggery' is invalid.3. the high court rejected all the contentions.4. counsel for the appellants have in these appeals urged the first two grounds and have in addition submitted that in levying tax on turnover from sale of 'cane .....

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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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Aug 26 1969 (SC)

Seth Badri Prasad Vs. Srimati Kanso Devi

Court : Supreme Court of India

Decided on : Aug-26-1969

Reported in : AIR1970SC1963; (1969)2SCC586; [1970]2SCR95

..... . : air1964mad387 that sub-section (2) made it clear that the object of section 14 was only to remove the disability on women imposed by law and not to interfere with contracts, grants or decrees etc. by virtue of which a women's right was restricted. in sukhram and anr. v. gauri shankar and anr. : [1968]1scr476 , one kishan devi had acquired .....

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Dec 01 1969 (SC)

State of Orissa Vs. Maharaja Shri B.P. Singh Deo

Court : Supreme Court of India

Decided on : Dec-01-1969

Reported in : AIR1970SC670; [1970]76ITR690(SC); (1971)3SCC52

k.s. hegde, j. 1. these appeals by certificate arise from the decision of the high court of orissa in cases nos. 82 and 83 of 1963 on its file wherein the high court in exercise of its powers under section 29(iii) of the orissa agricultural income-tax act (to be hereinafter referred to as the act) set aside the judgment of the agricultural income-tax appellate tribunal as well as that of the assistant collector of agricultural income-tax, sambalpur. the question for consideration is whether the high court was justified in law in interfering with the order of the tribunal.2. these appeals relate to the assessment of the assessee under the act for the years 1952-1953 and 1953-1954. the assessing authority namely the agricultural income-tax officer being unable to rely on the books of account produced by the assessee, assessed him on the basis of best of judgment. for the assessment year 1952-1953, he estimated his net income at rs. 34,233/- and for the assessment year 1953-1954 at rs. 35,100/- and levied tax on that basis. aggrieved by that decision, the assessee went up in appeal to the assistant collector of agricultural income-tax. the assistant collector not only dismissed the appeal of the assessee but enhanced the assessable income for the year 1952-1953 by rupees 30,000/- and for the year 1953-1954 by rs. 20,000/-, after giving notice to the assessee to show cause against the proposed enhancement. the tribunal affirmed that decision.3. the assistant collector, .....

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Feb 24 1969 (SC)

H.V. Kamath Vs. Ch. Nitiraj Singh

Court : Supreme Court of India

Decided on : Feb-24-1969

Reported in : AIR1970SC211; (1969)1SCC601; [1969]3SCR813

1. this appeal is directed against the judgment of a single judge of the high court of madhya pradesh dismissing an election petition for setting aside the election of the respondent chaudhury nitiraj singh to the hoshangabad parliamentary constituency no. 27. the appellant was the praja socialist party candidate with the election symbol 'hut'. the respondent was the congress party candidate with the election symbol 'two bullocks with voke on'. the voting took place on february 20, 1967. the votes were counted on february 21 and february 20, 1967. the respondent having got a majority of about 20,000 votes was declared duly elected. the petition charged the respondent with several corrupt practices. the appellant now presses before us only the charge under paragraph 5(i), (ii), (iii) and (iv), paragraph 5(v), paragraph 6 and paragraph 7(ii).2. at the time of the election, the congress party, was in power and the chief minister shri d. p. mishra belonged to the congress party. in november 1966 the respondent was nominated by the congress party as its candidate for the hoshangabad parliamentary constituency. the substance of the charge as made in paragraph 5(i), (ii), (iii) and (iv) and as pressed before us is that on december 23, 1966 the government of madhya pradesh headed by shri d. p. mishra promulgated an ordinance no. 19 of 1966 exempting agriculturists holdings land less than 7.50 acres or paying land revenue not exceeding rs. 5 from payment of land revenue, that shri d. .....

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Mar 28 1969 (SC)

Collector of Customs and ors. Vs. Soorajmull Nagarmull and anr.

Court : Supreme Court of India

Decided on : Mar-28-1969

Reported in : (1969)1SCC858a

m. hidayatullah, c.j.1. this is an appeal against the judgment and decree of the high court of calcutta refusing to enter satisfaction of two decrees under order 21 rule 2 of the cpc obtained by the respondents against the union of india in the following circumstances.2. the respondents m/s. soorajmull nagarmull imported spindle oil from philadelphia. the firm was required to pay customs duty under item 27(3) of the first schedule to the tariff act, 1934 at 27% ad valorem. the firm filed two suits asking for refund of excess duty claiming that the oil was dutiable only under item 27(8) at -/2/6 per imperial gallon. the suits were filed against the collector of customs, the assistant collector of customs for appraisement and the union of india. the suits were successful and decrees were passed against the union of india for refund of the amount charged in excess. in one suit the decree was for payment of rs. 43,723/- with interest at 6% per annum from 1st day of april, 1952 until realisation. in the second suit the decree was for rs. 75,925/- with similar interest.3. since the firm had not paid a sum of rs. 18,08,667.72 as tax the income-tax officer, circle ii, calcutta issued a notice under section 46(5a) of the indian income-tax act, 1922 calling upon the collector of customs to pay the amount of the decree to him and stating that his receipt would constitute a good and sufficient discharge of the liability for refund to the firm. the collector of customs paid the amount .....

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