Court : Mumbai
Decided on : Dec-18-1970
Reported in : AIR1971Bom375; 1971MhLJ694
..... and observed (vide page 1124) :--'it must be borne in mind that under section 108(1) of the transfer of property act a lessee has, in the absence of a contract to the contrary, a right to transfer absolutely or by wav of mortgage or sub-lease the whole or any part of his interest in the demised property. the provisions .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-24-1970
Reported in : 81ITR777(Bom)
..... . mr. joshi relied upon the case of commissioner of income tax v. rai bahadur jairam valji, where the court observed : 'generally, payments made in settlement of rights under a trading contract are trading receipts and are assessable to revenue. but where a person who is carrying on business is prevented from doing so by external authority in exercise of a paramount ..... . the number of such forest leases obtained during the above period by the assessee-company was accordingly numerous. it appears to us that these forest leases were transactions and/or contracts for acquisition by the assessee-company of benefit of enduring and long lasting duration. these were essentially and necessarily made for acquiring a source of income. by their very nature ..... assessee was not a purchaser of any stock-in-trade. the assessee undertook the obligations of various kinds so as to complete the work of extraction as indicated in the contract. the assessee had to maintain extremely large establishments and headquarters at various places and had it that connection put up various premises including dwelling houses and buildings. it had to ..... have no right to sell, mortgage or hypothecate it or create any charge or lien thereon.' 18. under clause 25, the assessee is prevented from assigning the benefit of the contract without the previous sanction in writing of the government. under clause 26, the government reserved to itself liberty to terminate the lease by giving summary notice in writing in certain .....Tag this Judgment!
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 .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Dec-04-1970
Reported in : 1971MPLJ472; 28STC16(MP)
..... commissioner of sales tax, m.p. v. madhya pradesh electricity board  25 s.t.c. 188 (s.c.).6. even treating it as a contract for sale of liquor, the main packing material is the bottle which is neither taxable nor is sold, and the cork, the capsule, the sealing wax and ..... a case decided by this court where cotton bales, after they had been ginned and pressed were packed with hessian cloth and iron hoops. the contract was for ginning the cotton only. it was in those circumstances held that the hessian cloth and iron hoops which were used for packing and despatching ..... actual consumer. he has, therefore, to use this packing material and he receives the consideration for it from the retail seller. there is, therefore, an implied contract of sale with regard to these articles, and reliance is placed upon nimar cotton press factory v. commissioner of sales tax, madhya pradesh  21 s ..... his convenience or for the convenience of his customers and no element of any express or implied contract with the customers arises in the case. it cannot, therefore, be said that the petitioner has sold either the corks or the labels or the ..... he cannot sell liquor to the retailers except after bottling it according to the rules. this activity, therefore, is in the nature of a works contract performed by the petitioner under the directions of the government and cannot be said to be an activity which is voluntarily undertaken by him either for .....Tag this Judgment!
Court : Delhi
Decided on : Sep-29-1970
Reported in : 1972CriLJ1621a; 7(1971)DLT345
..... released on bail bat guarantees the attendance of that person. he is a surety for attendance and not a surety for payment of money. his contract and the contract of the person released on bail are independent of each other, the simple fact is that the surety promise-, to pay a certain sum of ..... that period is to be returned. english cases ref.' similarly in bhupali charm nandi v. go/am ehihar choudhury of salka it was held that a contract to indemnify a surety against loss in the event of the surety bond being forfeited is illegal and cannot be enforced these cases further support the submission ..... high court in laxman lal v. mulsiianka'. in the matter of babu suraja narain, mukhiear, a special bench of three judges held as under ;- 'a contract is illegal, whereby a defendant in a criminal case, who has been ordered to find bail for his good behavior during a specified period deposited money with his ..... case of the accused making a default the surety bin's himself to forfeit to the government the named sum. 'i his again is an independent contract with the government and is not dependant on the execution of the bond by the accused. as a matter of fact in the form prescribed and which ..... a person so released must give a bond himself nor is there anything, requiring such-a bond on first principles. the person giving bail enters into a contract with a penalty clause to produce the accused person before a magistrate when called upon. the person giving bail .is the principal. the person for whom .....Tag this Judgment!
Court : Gujarat
Decided on : Apr-28-1970
Reported in : (1971)12GLR287
..... be employer and the workmen-employer relationship for the purpose of the act shall be presumed as existing between them, this presumption would arise notwithstanding the fact that the actual contract of employment may have been entered into by another person empowered to employ workmen.10. we may at this stage notice one submission of mr. nanavati. it was urged that ..... for doing work or rendering service. in the ultimate analysis in every case of employment there would be one who gave employment, and one who accepted the same. how the contract of employment was brought about is hardly material. in a case of a local authority where it has numerous branches of administration and various branches of official cadre and number ..... the employer of all the persons employed either by it or by the agent for the purpose of the said industry. it was attempted to be urged that if the contract of employment is entered into by or with the agent and yet the chief executive officer of the local authority would be the employer, he would be fastened with criminal ..... the dispute.8. mr. nanavati however very strenuously urged that notwithstanding the fact that at the relevant time, the safai kamdars were working for dhari gram panchayat, there was no contract of employment between the concerned workmen and the panchayat and reference of dispute as against the panchayat was incompetent. in other words, it was contended that the government could refer .....Tag this Judgment!
Court : Rajasthan
Decided on : Jul-31-1970
Reported in : 1970WLN424
..... conclusion is that there was collusion between dilkhushlal and jalamsingh.13. collusion has not been defined anywhere but it is now well established that collusion is a deceitful agreement or contract between 2 or more persons, to do some act in order to prejudice a third person or for some improper purpose. it is undoubtedly a secret arrangement for which it ..... him to enter the contract:(1) the suggestion as a fact of that which is not true by one who does not believe it to be true;(2) the active concealment of a fact by ..... can be obtained on the ground of fraud and/or collusion. fraud has been defined in section 17 of the indian contract act thus:17. 'fraud' means and includes any of the following acts committed by a party to a contract, or with his connivance, or by his agent, with intent to deceive another party thereto or his agent, or to induce .....Tag this Judgment!
Court : US Supreme Court
Decided on : Apr-27-1970
..... allotment interests. [ footnote 2/2 ] in fact, 25 u.s.c. 348 broadly page 397 u. s. 613 states that any "conveyance" of an allotment held in trust, or any "contract" affecting that land, "shall be absolutely null and void." moreover, it is a crime for "any person to induce any indian to execute any ..... contract, deed, mortgage . . . purporting to convey any land . . . held by the united states in trust for such indian," 25 u.s.c. 202. under an elaborate regulatory scheme, it is only .....Tag this Judgment!
Court : Mumbai
Decided on : Jan-23-1970
Reported in : 76ITR279(Bom)
..... sub-clause. the further submission was that in connection with the meaning of the phrase 'adequate consideration', reliance could be placed on the provisions of section 25 of the indian contract act particularly the explanation thereto. it was pointed out that under that section agreements made without consideration are void; but it also explained that inadequacy of consideration does not avoid ..... contracts unless one of the parties to the contract proves that his consent was not given freely. - in that connection, reliance was placed on the illustration f-2 to the section, where a transaction of .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Dec-21-1970
Reported in : 29STC153(AP)
..... that basis we are asked to quash the order and remit the cases to him, so that the deputy commissioner may consider in detail all the contracts and decide the points of law. we do not however think it possible and not even necessary. the appellate tribunal, if it thinks necessary, ..... the deputy commissioner gave two notices and there were replies given by the petitioner. he categorically stated in the order that he has examined all the contracts. there is nothing in the order which suggests that he was in any manner influenced in the individual cases by the circular. it is also ..... board of revenue in the said circular had invited the attention of the assessing authorities to the legal position in regard to the definition of works contract and that of the term 'sale' it has not sought to impose its own decision in individual cases. it has left a larger discretion ..... , 1967. by this order the deputy commissioner reached the conclusion that the assessing officer had previously wrongly considered that it was a case of works contract and had wrongly exempted the turnover from levy of tax. rejecting the contentions raised by the petitioner before him, the deputy commissioner assessed the turnover ..... 1 k.b. 608 at 613 and 614.35. it was then contended that the deputy commissioner did not consider all the contracts to find out whether they were works contracts or not. it was also contended that the deputy commissioner did not consider whether the transactions of so-called sale are separable in .....Tag this Judgment!