Court : Andhra Pradesh
Reported in : 2000(3)ALD66; 2000(2)ALT762; [2000(86)FLR362]; (2000)IILLJ1134AP
..... limited to the question of the interpretation of the provision of the award in question and no more.'22. the principles as to the interpretation of deeds, documents, contracts and for that matter, of statutes, are too well settled.23. in pioneer shipping ltd. v. btp tioxide lid, lord diplock said-'the object sought ..... or in a special meaning adopted by the parties as shown by the whole document. terms may be implied by custom and on similar grounds. but allowing for these and other rules of the same kind, the principle of the common ..... may be proved by extrinsic evidence or appear in recitals; again the meaning of the words used must be ascertained by considering the whole context of the document and so as to harmonise as far as possible all the parts; particular words may appear to have been used in a technical or trade sense, ..... words employed is no part of interpretation, but is mere confusion.'26. norton on deeds, has this to say on the appropriate role of interpretation of deeds and documents-'..... the question to be answeredalways is, 'what is the meaning of what the parties have said?' not 'what did the parties mean to say?' ..... it ..... . it is in this context important to remember that what is being sought to be interpreted here is not an act or a statute, but a document executed by the parties. it is therefore vital that the intention of the parties as expressed in the language should be found out. that can only .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR1973SC430; 86ITR417(SC); (1972)2SCC704; 2SCR134
..... he is responsible for the freight and any subsequent charges. in a c.i.f. contract the seller has first to ship at the port of shipment goods of the description contained in the contract. he must then procure the shipping documents (contract of affreighment) as contemplated by the contract upon the terms current covering the whole transit of the goods. he must arrange for ..... assessee's bankers in london, eastern bank ltd., to their branch in madras who thereupon wrote to the assessee offering to negotiate the drafts drawn in terms of the contract provided the documents were in order and concluded the letter with a warning that the advance was given for the assessee's guidance without involving any responsibility on the part of the ..... treat it as cancelled and resort to the remedies thereunder. but that is a condition where the buyer fails or refuses to perform the contract altogether by not accepting the documents or in not paying against the documents. even under clause (9) the condition as to the quality and of excessive moisture is not a condition of the transfer of property. the right ..... to his order, the property in the goods does not pass to the buyer until he endorses the bill to the buyer and delivers the documents to him.11. the appropriation of the goods to the contract by itself would not be such as to pass the property in the goods if it appears or can be inferred that there was no .....Tag this Judgment!
Court : Sales Tax Tribunal STT Tamil Nadu
Reported in : (2001)122STC421Tribunal
..... the authority and this is admitted by the first appellate authority in the following words : "during the course of argument of appeal, the learned authorised representative filed a plethora of documents, contracts and judgments in support of their contention that the transaction with spic amounted to a sale in the course of import, not liable to tax." 4. the first appellate authority ..... to spic ltd., was a transaction inextricably connected with the import of goods. we are satisfied from the above documents and the terms of contract between spic ltd., and the assessee that the argument of the learned counsel is acceptable. it would be useful to refer to some of the terms of the ..... play, were rejected outright by the assessing authority. here and now, we would like to point out that the assessing authority has made several factual errors, probably because all the documents were not placed before the assessing authority. for instance, the assessing authority says that the assessee had the right to redistribute the liquid ammonia, according to the demand of fertiliser ..... owned or controlled by the government.14. on the second point, learned counsel for the petitioner refers to the documents, namely, the consortium committee meeting, the government of india letter dated july 17, 1978 and september 14, 1981, the terms of the contract and the memorandum of agreement between spic ltd., and the assessee to show that the supply of liquid ammonia .....Tag this Judgment!
Court : Company Law Board CLB Chennai
..... and is hereby appointed as president of the company without any remuneration and he is authorised to represent the company in all matters and also to sign all documents such as tender documents, contracts, agreements, legal documents and other matters incidental to or in connection with the above matters for and on behalf of the company. it is evident from the said board minutes ..... and transmission line in india and abroad. the board only empowered the second respondent to represent the company and execute all the documents in connection with the contracts entered into by the company, but never authorised him to approve any contract on behalf of the company, in which event, the board of directors including the petitioners 1 and 3 ought to have ..... the company, inviting objections if any, to take up the audit of the company for the year 1993-94 onwards and to prepare and present the statements and other relevant documents to comply with the provisions of the amnesty scheme for companies under ccls scheme, 2000, remain unrepudiated. therefore, all the charges on account of non-compliance with statutory requirements ..... -5-1989 decided to acquire the properties for commencement of manufacturing facilities by way of future diversification of business of the company and authorised the second respondent to execute necessary documents for the purpose of registration of the sale deed in respect of the properties on behalf of the company. the directors report for the period ended 31-3-1989 .....Tag this Judgment!
Court : Mumbai
..... in the present facts and circumstances, he is not entitled for the freight and/or the fuel charges as claimed in the present case. in my view, no such commercial documents/contract can be made or interpreted to mean that inspite of total loss of cargo because of defaults/negligence of the owner/master the owner is entitled to claim freight and ..... by the common law and/or agreed laws, subject to certain exceptions. we are not concerned with such exceptions in the present case. the signed documents called bills of landing means triple acknowledgment i.e. carriage contract, cargo receipt and the property title, again subject to the agreed terms. the charter party agreement and the affreightment agreement are two different types ..... merit proceeded and the parties led evidence accordingly. the claimants, however in section 34 petition, has raised specific plea of limitation, based upon the events as well as the documents available on the record. both the counsel made their respective submissions; supporting as well as opposing the plea of limitation. even the respective authorities were cited to support their 1 ..... their arbitration proceedings. the claimants were not the party to the said dispute. 8 the claimants filed a rejoinder and reply to the counter claim. the parties filed their respective documents and led the evidence before the arbitrator. they had also filed written submissions. 9 the arbitrator, after considering the points for determination which were framed on 19 november 2005, .....Tag this Judgment!
Court : Kolkata
Reported in : 37STC262(Cal)
..... , 1966. in compliance with a notice under section 14(1) of the act, the petitioner-firm produced before the commercial tax officer on 17th may, 1966, all relevant books, accounts, documents, contracts and purchase orders including copies of the bills. on scrutiny of the records, the commercial tax officer observed in his order dated 17th may, 1965 'they undertake mainly fabrication work ..... present rule.3. mr. chakraborty, appearing on behalf of the petitioner, contended that, on the facts and circumstances of the present case and having regard to the available materials including contract and documents, the additional member, board of revenue, should have found and held that the amount received by the petitioner from galvanizing and/or fabrication ..... from 8th august, 1964. according to the petitioner, the fabrication and galvanizing work executed by them with the materials supplied by the customers partook of the nature of indivisible works contract without involving any divisible agreement for sale of chattel qua chattel. the commercial tax officer held, by his order dated 17th may, 1966, that the petitioner attracted liability to pay ..... contract did not constitute any part of the sales turnover and the tribunals below had committed an error in not excluding from the turnover the said amount. the tribunals below committed .....Tag this Judgment!
Court : Mumbai
Reported in : (1993)112CTR(Bom)198; 201ITR953(Bom)
..... their respective shareholdings in the first schedule to the deed. 3. this position was not changed thereafter as is evident from the fact that all subsequent documents, contracts, agreements, etc., in respect of this property were entered into by or on behalf of these 65 persons describing them as co-owners of the ..... , while disallowing the claim for deduction of salary, etc. : 'in view of the nature of income which was lease rent payable as per legal documents, all this paraphernalia of staff does not appear to be wholly and exclusively utilised to earn this income. in fact, it would appear that from the ..... itself. that there was no change in their status as co-owners qua this property is evident from their subsequent conduct and recitals in various documents executed by them from time to time for lease of the property which have been dealt with at length hereinbefore. there is nothing to suggest ..... paid for the transfer, it was in the proportion specified in the deed of conveyance that each of the members paid towards the same. the document itself shows that the 65 vendees together purchased the property 'for their use for ever as tenants-in-common in the shares mentioned against their ..... of dhanwatay, patel and d. c. shah together purchased from the legal heirs of the maharaja of gwalior to whom it belonged, as per a registered document dated november 4, 1963, the property called 'samudramahal' which the vendees renamed as 'shiv sagar estate' in due deference to the stipulation in the .....Tag this Judgment!
Court : Chennai
..... business and quorum for such meetings, conditions for, and manner of, adjournment of such meetings (rule 6(1)(w)); authorisation of the officers to sign documents/ contracts (rule 6(1)(y)), preparation and submission of annual accounts (rule 6(1)(aa)), settlement of disputes (rule 6(1)(ee)), inspection of accounts ..... fourteen days from the date on which such deduction is made; (d) any officer or custodian who wilfully fails to handover custody of books, accounts, documents, records, cash, security and other property belonging to a co-operative society of which he is an officer or custodian, to an authorised person; ..... difference existing between the board and the general body, the power given to the board cannot be amended without amendment to the byelaws. thus, the contract providing for management, cannot, in any manner, be interfered with through the amendment. in this connection, he relied on the decision reported in ..... the name under which it is registered, with perpetual succession and a common seal and with power to hold property, to enter into contracts, to institute and defend suits and other legal proceedings and to do all things necessary for the purposes for which it is constituted." 113 ..... corporate by the name under which it is registered, having perpetual succession and a common seal and with power to hold property, enter into contract, institute and defend suits and other legal proceedings and to do all things necessary for the purpose for which it is constituted. thus " .....Tag this Judgment!
Court : US Supreme Court
..... controls that which may not have been, although included within the language of the latter stipulation. this is the general rule in the construction of all documents -- contracts as well as statutes. bock v. perkins, 139 u. s. 628 , and cases cited; rodgers v. united states, 185 u. s. ..... same performance by the company that would have been due if he had performed. it is simple justice between two parties to a contract containing depending stipulations that neither should be permitted to exact performance by the other without having himself first performed. it is true, cases arise ..... failed to pay, and continued such failure for four years prior to his death. yet, notwithstanding his failure to perform his part of the contract -- and performance by the insured underlies the obligation of the insurance company to perform on its part -- this action was brought to compel the ..... the case is precisely like one in which page 193 u. s. 555 the parties, without mentioning laws or state, stipulate that the contract shall be determined in accordance with certain specified rules. this insurance policy contains these recitals: "in consideration of the application for this policy, which ..... not already been decided are open for consideration. previous decisions in kindred cases have established these propositions: first, the state of washington was the place of the contract. equitable life assurance society v. clements, 140 u. s. 226 , 140 u. s. 232 ; mutual life insurance company of new york v. cohen .....Tag this Judgment!
Court : Delhi
..... notice of the same was given to the defendant nor the defendant given any opportunity to cross examine the said professionals. from the tender documents/contract it is shown that there is no mention of cut points. it is thus urged that no award for additional work for excess cut ..... v. pundarikakshudu & sons (2003) 8 scc 168 is also an authority on the proposition that arriving at inconsistent findings as regards breach of contract is a legal misconduct.14. claim no.iii of the plaintiff for `2.04 lacs towards reimbursement of extra expenditure incurred on excavation and concreting ..... of the defendant having benefited therefrom. moreover once it was found that the plaintiff, to be eligible to enter into the contract, was required to have a foreign collaboration, the senior counsel for the defendant is correct in contending that the expenses for becoming eligible could ..... ltd. v. uoi (2007) 2 scc 453.the arbitral tribunal cannot award beyond the agreement. once the arbitral tribunal had concluded that under the contract the plaintiff was not entitled to the expenses incurred on foreign collaboration, the arbitral tribunal had no jurisdiction to allow the said claim for the reason ..... 1985; however the progress of the work from the very beginning was not commensurate with the bar chart/work programme agreed upon under the contract; that the plaintiff did not accelerate the progress of the work inspite of repeated reminders of the defendant; on the contrary the plaintiff requested .....Tag this Judgment!