Court : Allahabad
Reported in : 103ITR517(All)
..... were two partners, yashwantlal and deep narain, besides three minors who were admitted to the benefits of the partnership under section 30 of the indian partnership act. prior to the formation of the firm there existed another firm of the same name and style constituted under a partnership deed dated 21st june, 1966, with two ..... added or ah existing partner retires or is expelled without dissolving the firm. chapter v of the indian partnership act deals with the incoming and outgoing of partners. section 31 of that chapter provides :' subject to contract between the partners and to the provisions of section 30, no person shall be introduced as ..... his legal heir would be taken as a partner does not make the legal heir automatically a partner, because he is not bound by a contract to which he was not a party. this proposition admits of no doubt after the following pronouncement by the supreme court in the case of ..... or ceases to be apartner on his becoming insolvent or dies, provided that the partners areagreed to the admission of a new partner or the contract of partnershipstipulates that the firm will not dissolve on one of the partners ceasing tobe so by reason of any of the events mentioned above. ..... mode of reconstitution of a firm, namely, by the introduction of a new partner with the consent of the existing partners unless there is a contract between the partners to the contrary as a result of which a new partner may be added without the consent of all the existing partners. section .....Tag this Judgment!
Court : Allahabad
Reported in : AIR1973All596
..... , duties and obligations. some statutes no doubt contain some provisions regarding powers exercisable by courts in respects of particular matter or matters, e.g. section 23 of the contract act; but generally speaking jurisdiction and powers are not conferred on courts by individual statutes in respect of the matters forming the subject-matter or subject-matters of the statutes. ..... and exercise of the same by the high courts under the said act or the indian councils act, 1861. both these acts, besides the government of india act, 1858 and many other acts were repealed by the government of india act, 1915. the later act was amended by (amendment) acts of 1916 and 1919. the act of 1915, even as amended, did not confer any power on ..... note 37.2 'establish',' see 30 cjsp 1231 note 36.3 organized: erected established, constituted, composed and formed as to its constituent parts.organization: an arrangement ofparties, formation; the act of organizing; the connection of parts in and for a whole; so that each part is at once end and means. the term implies legal organization and a recognition ..... and regulation of the several courts of judicature established in india.' the jurisdiction exercisable by these courts in civil matters were confined, for all practical purposes, to non-indians.these courts continued to function for several decades. by 1773 the company assumed and exercised over large territories in india the position of practical and independent sovereignty, primarily, however .....Tag this Judgment!
Court : Allahabad
Reported in : 90ITR172(All)
..... of opinion that in this case there was no transfer of licence as contemplated by rule 337.16. learned counsel for the revenue next argued that section 12 of the indian partnership act provides that subject to contract between the partners every partner has a right to take part in conducting the business of a firm. in this case the ..... there was no condition in the special conditions attached to the licence prohibiting the holder from entering into a partnership, but the provisions of the excise act and the rules framed thereunder do not permit formation of a partnership of the type as has been entered into in the present case.10. when the reference came up for hearing before this court ..... under the graduated surcharge system as provided for in paragraph 360.' and urged that these rules, framed under the u.p. excise act, not only prohibited a transfer or sub-lease of an excise licence but also the formation of a partnership without obtaining previous approval of the excise commissioner. according to these rules in no case can a partnership of more ..... the district officers while considering the application for the grant of licence or for its transfer, sub-lease or formation of partnership. it cannot be said that an act of entering into partnership with regard to a licence issued under the excise act is prohibited by law and is illegal merely because it contravenes the instructions contained in the aforementioned paragraphs of the .....Tag this Judgment!
Court : Allahabad
Reported in : 83ITR875(All)
..... 12th june, 1951, and 30th july, 1957. according to section 42 of the indian partnership act, subject to a contract between the parties, a firm is dissolved on the death of a partner. it follows that, unless there was a contract to the contrary between sarvasri gauri shanker, hari shanker and prem shanker, the two ..... by the aseessec before the constitution of the firm was the same. the assessee carried on the business activity before as well as after the formation of the partnership. the identity of the business did not change merely because the person who originally carried it on singly began carrying it on ..... i.e., to the extent of as. 0-5-4 each. it mentioned that the partnership was at will and that the provisions of the indian partnership act, 1932, applied to it. these very three persons established another firm by the name of hari shanker gauri shanker rice and dall mills, kanpur, ..... said that this succession is by inheritance. as stated earlier, the right of smt. saroj agarwal to carry on these two businesses is derived from the contract which she entered into with others, as evidenced by the partnership deeds dated 12th august, 1959, and not by inheritance.23. according, to the two ..... partnership with other partners, they get this right to carry on thebusiness not because they succeeded to the interest of prem shanker, but because of new contracts entered into by them as evidenced, by the two deeds dated august 12, 1959. smt. saroj agarwal is carrying on the very same business .....Tag this Judgment!
Court : Allahabad
Reported in : AIR1971All531
..... has failed to discharge the initial burden of proving that the railway took the necessary care as was required of a bailee under section 151 of the indian contract act. 31. we now turn to the issue regarding the amount of compensation. in exhibit 'd' annexed to the plaint the plaintiff has given the ..... this train register book, according to the witness, indicates the time taken in checking, the signature of the person checking the train and also particulars of formation of the train besides other things. but none of these important documents has been produced. 27. similarly some of the witnesses who came to depose about ..... yard master in his memo mentioned nothing special to be checked. he also admitted that all those memos must be kept in record, and that formation memos were kept in record even in may 1951. in cross-examination the witness further admitted that before coming to depose he checked his own record ..... clerk, when a wagon contains cotton or any other inflammable substance, a remark is given in the memo issued to the shunting master for the formation of train to see that the wagon may not catch fire in shunting. the shunting master further admitted in cross-examination that record is maintained to ..... produced to show that the wagon in question was not among the unfit wagons. 24. rawoo bala, shunting master at dhond junction, who deposed about the formation of n. e. 14 dn. ex. dhond to nandgaon (which was to carry the wagon in question) on receipt of the necessary memo from the .....Tag this Judgment!
Court : Allahabad
Reported in : (1898)ILR20All219
..... of such a nature that, if permitted, it would defeat the provisions of law. the object of the agreement is consequently unlawful under section 23 of the indian contract act, and the agreement is void. this case may be distinguished from that of gaya singh v. udit singh i.l.r. 13 all. 396, as ..... appellant that the bargain which the plaintiffs seek to enforce is one which the courts cannot, with reference to the provisions of section 23 of the contract act, give effect to. i have reluctantly come to the conclusion that this contention must be sustained. the defendant was at one time joint owner with ..... xii of 1881. i am accordingly of opinion that the agreement relied upon by the plaintiffs is void under section 23 of the indian contract act and cannot be enforced, and on these grounds the claim for possession of the lands which were once the sir of the defendant ..... through voluntary partition, or through sale or execution proceedings. in the same way the land revenue act in its provisions in respect of partition deals with the duties of revenue officers therein engaged in the formation of areas for the collection of revenue and the re-arrangements of such areas consequent upon and ..... rendered necessary by partitions. all the sections on the subject, from section 108 of act no. xix of 1873 up to and exclusive of section .....Tag this Judgment!
Court : Allahabad
Reported in : (1895)ILR17All294
..... mandlik in his able notes to the translation of the vyavahar mayukiia, thinks that 'there is very little, if anything, in the sanskrit treatises to warrant the formation of such a rule '(p. 163). the authority of european writers, it is contended, is founded on the following passage in sutherland's synopsis (stokes' ..... to another.' then follow several illustrations from the growing of crops, &c.; this is the illustration given in sloke 53: '53. but if by special contract (a field) is made over (to another) for sowing, then the owner of the seed and the owner of the soil are both considered in this ..... question is correct enough. there is therefore no valid reason for the contention that all other european writers and the learned judges, both european and indian, who have pronounced an opinion on the question have been guided simply by the inferences drawn in his synopsis by mr. sutherland from the text ..... important: 'the evidence should be such as to prove the uniformity and continuity of the usage and the conviction of those following it that they were, acting in accordance with law, and this conviction must be inferred from the evidence.' 'in return to this issue the civil judge (e.f. webster) ..... this is the case in the hindu law, especially as it obtains in the province of bengal. it by no means follows that, because an act has been prohibited it should therefore be considered as illegal. the distinction between the vinculum juris and the vinculum pudoris is not always discernible.'57. i .....Tag this Judgment!
Court : Allahabad
Reported in : 75ITR350(All)
..... for a reference to the court. those applications were dismissed by the appellate tribunal. but upon applications under sections 66(2) of the indian income-tax act, 1922, this court directed the appellate tribunal to draw up a statement of the case and refer to this court the question arising .....  23 i.t.r. 45 it was held by the bombay high court that selling agency business of a limited company in an indian state was not subject to excess profits tax by virtue of the third proviso to section 5 and, therefore, the provisions of section 10a could ..... the joint family as such during the relevant chargeable accounting periods section 10a has any application to the case ....it is thus manifest that the act can have no application to a business which did not make any profits during the relevant chargeable accounting period. in other words, if a ..... of a certain partnership was for avoidance of excess profits tax. arunachala nadar took up the matter before the supreme court in a number of appeals. these appeals were dismissed by the supreme court. it is true that the supreme court was not directly called upon to decide the question of applicability of section 10a of the act ..... act were the subject-matter of a series of references before the court. it was held by the madras high court that the karta was not entitled to claim the deficiencies of the old business which ceased on january 27, 1942. the high court held that the tribunal was right in coming to the conclusion that formation .....Tag this Judgment!
Court : Allahabad
Reported in : AIR1970All452; 39CompCas23(All)
..... sufficiently grave situation exists to warrant a winding up order which is an extreme measure. thus, we find that a fraud not connected with the formation or promotion of a company but against third parties would not ordinarily provide a ground for a winding up order re. haven gold mining co., ..... somehow and have been fomenting labour trouble and putting other obstacles in its way. it is also alleged that the company has secured very profitable contracts and has been supplying 90 per cent of the needs of the defence department in canvas so that the singhanias, as rivals in this business, ..... ltd., (1968) 36 com. cas 82, where s. k. dutta, j., has made a very comprehensive survey of all the authorities, both indian and english, on the question, that the principle, that the existence of a bona fide dispute dispels the fiction or presumption contained in section 434(1) of ..... 1924 ac 783. nevertheless, there are well, recognised types of cases illustrating what justice and equity in this clause means. instances of these are given in buckley, 'on companies acts' (13th ed. page 455) under the following heads: (1) substratum gone; (2) deadlock; (3) fraud or illegality; (4) mismanagement or misapplication of the company ..... orderm.h. beg, j.1. this is a petition under section 433 of the indian companies act, i of 1956 (hereinafter referred to as the act), filed by the aluminium corporation of india ltd. (hereinafter referred to as the corporation), for winding up the lakshmi ratan cotton mills .....Tag this Judgment!
Court : Allahabad
Reported in : AIR1970All316
..... that the area of operation of the present zila parishads and the erstwhile district boards is the same.54. chapter vi of the act deals with funds, property and contracts. sections 99 and 100 which are relevant to the questions in controversy are these:'99. zila nidhf and kshettra nidhi-- (i ..... to the commencement of the constitution and even after such commencement but before the enactment of kshettra samities and zila parishads act 1961, the u.p. district boards act (act x of 1922) applied to the district of bareilly and the rules framed thereunder permitted the imposition of a tax on ..... i am in respectful agreement with this observation and propose to analyse the facts in its light.53. the kshettra samitis and zilla parishads act, 1961 provides for the incorporation of two separate entities. the kshettra samitis incorporated under section 5 are to be a body corporate having perpetual ..... to be levied by the central provinces and berar local self-government act, 1948 which came into force on june 11, 1948. it may be noted that the act of 1920 contemplated the formation of a district council. under the act of 1948, however, these district councils were replaced by janpad sabhas ..... not include income of the following classes;(i) 'agricultural income' as defined in the indian income tax act, 1922, (ii) income on which any tax has previously been imposed under section 128 of the united provinces municipalities act, 1916,(iii) income on which any tax has previously been imposed by any other .....Tag this Judgment!