Court : Supreme Court of India
Decided on : Aug-30-1965
Reported in : AIR1965SC543; 1SCR656
..... for that over which he had no control ?"17. dunlop v. higgins(1) is the leading case in english common law and it was decided prior to 1872 when the indian contract act was enacted. till 1872 there was only one case in which a contrary view was expressed (british and american telegraph co. v. columbus)(1) but it was disapproved in ..... parties being in a sense in the presence of each other, and negotiations are concluded by instantaneous communication of speech, communication of acceptance is a necessary part of the formation of contract, and the exception to the rule imposed on grounds of commercial expediency is inapplicable12. the trial court was therefore right in the view which it has taken that ..... on commercial expediency, or what cheshire calls "empirical grounds". it makes a large inroad upon the concept of consensus, "a meeting of minds" which is the basis of formation of a contract. it would be futile however to enter upon an academic discussion, whether the exception is justifiable in strict theory, and acceptable in principle. the exception has long been ..... theory of declaration stricto sensu or the theory of expedition. among many others dr. de visscher (in his article in revue de droit international (1938) "du moments de lieu de formation yes contracts par correspondence en adroit international prive") mentions brazil, egypt, spain (commercial code), japan, morocco, mexico........ france.......... in1932.......... decided in favour of expedition theory."(3) the mixed or .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Apr-30-1965
Reported in : AIR1966MP13; 59ITR364(MP); 1965MPLJ644
..... in doubt. an agreement entered into between certain persons to form a partnership being contractual in nature would like any other contract, become illegal if, as stated in section 23 of the indian contract act, the object of the agreement (a) is forbidden by law; or (b) is of such a nature that. ..... that the partnership constituted by the deed of 1st august 1954 was legal and valid; that there was no provision in the motor vehicles act prohibiting the formation of a partnership for carrying on the business of running stage carriages and trucks; that the partnership firm could carry on business on ..... he achieved without violation of law; or that its attainment issought in a manner forbidden by law. now, the motor vehicles act, 1939, does not prohibit the formation of a partnership for carrying on the business of running stage carriages and trucks. it does not lay down either that if a ..... firm. the tribunal found that in the balance-sheets as on 31st march 1955 and 31st march 1956 the vehicles owned by dayabhai before the formation of the partnership were shown as assets of the firm itself. these entries arc altogether irrelevant in determining the legality of the partnership. the ..... and cinema exhibition.' the partnership business commenced from 1st august 1954. clause 3 of the agreement between the two brothers stated:' . . prior to the formation of firm motor bus and truck plying business at barwani was being carried on by shri dayabhai as a proprietary concern. but due to lack of .....Tag this Judgment!
Court : Chennai
Decided on : Sep-06-1965
Reported in : 62ITR686(Mad)
..... military accounts, poona, though no place of payment was specified in the contract. the actual receipt of the money by the assessee was at the imperial bank at trichur in the indian state. this court held that, although the formation of the contract was in british india, inasmuch as the manufacture and sale of the ..... of profits arising out of the sale of goods.commissioner of income-tax v. modern theatres ltd. was under the excess profits tax act, and, here again, the contract for distribution of films was entered into in british india, but the films were actually put in possession of the exhibitor for purposes of ..... of mysore (as it was before 1950) and exempt from tax for the assessment year 1946-47 under section 14(2) (c) of the indian income-tax act ?(2) if only a part of such income accrued or arose to the assessee in the state of mysore, what is the quantum therefore ?these ..... is income that accrued or arose to the assessee in british india within the meaning of section 4(1) (b) (i) of the indian income-tax act, it answered in favour of the assessee and found that the income in that sum accrued to the assessee in the mysore state and not in ..... ahmedbhai umarbhai & co, and any attempt to distinguish that case from the present one by having resort to the statutory provisions of the excess profits tax act is really futile.'relying on these decisions, mr. balasubrahmanyan argues that that portion of the commission attributable to that part of the activities resulting in the commission .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-26-1965
Reported in : AIR1965SC1798; 1965MhLJ776(SC); 3SCR201
..... of any action in any municipal courts. the guarantee given by the government of india was in the nature of a treaty obligation contracted with the sovereign rulers of indian states and cannot be enforced by action in municipal courts. its sanction is political and not legal. on the coming into force ..... the states, the rulers of the madhya bharat states including the ruler of jaora state entered into a covenant on april 22, 1948 for the formation of the united state of gwalior, indore and malwa (madhya bharat). by art. ii of the covenant, the covenanting states agreed to unite and ..... those provisions of the code which deal with procedure and not those which deal with substantive rights. nor does s. 41(a) of the indian arbitration act, 1940 carry the matter any further. by that section, the provisions of the code of civil procedure, 1908 are made applicable to all proceedings ..... of its own force declare any interest in any immovable property. consequently, the document did not come within the purview of s. 17 of the indian registration act, 1908, and was not required to be registered. 8. the second contention of mr. pathak raises questions of construction of sections 86 and 87b ..... civil right by means of legal proceedings', see province of bombay v. k. s. advani and others : 1scr621 . but in the context of the indian limitation act, 1908, lord russell of killowen observed in hansraj gupta v. official liquidator, dehra dun-mussorrie electric tramway co. l.r. indap 13 : 'the word .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Feb-12-1965
Reported in : 57ITR213(MP); 1965MPLJ156
..... not ipso facto become partners in the business so as to clothe them with all the rights and obligation of a partner as defined by the indian contract act, 1872, and that in such a case the family as a unit does not become a partner but only such of its members in ..... after the partition of the family and the formation of the private limited company, behind them was the private limited company and not any hindu undivided family. the question whether the profits received by ..... other partners; nor did it make sir sarupchand hukumchand private ltd. a partner in the assessee-firm after the partition of the family and the formation of the said company. even after the partition, sir hukumchand and rajkumar singh continued to be partners in the assessee-firm with this difference that ..... had no locus standi so far as the assessee-firm was concerned. hukumchand and rajkumar singh had become partners in the assessee-firm prior to the formation of the company sarupchand hukumchand ltd. as far as the assessee-firm is concerned, it is hukumchand and rajkumar singh who had both the rights ..... mannalal onkarmal. the share of each of the first three partners was four annas, and of the remaining two partners was two annas each. before the formation of this partnership, the joint hindu family of sir hukumchand was the managing and selling agents of the mills. it has been found by the appellate .....Tag this Judgment!
Court : Gujarat
Decided on : Oct-15-1965
Reported in : (1966)7GLR244
..... the domain of the exercise of either legislative or executive power. even in the law of contract the time-limit as regards the performance of a contract is the result of legislative provision contained in section 46 of the indian contract act. therefore, though there is force in the contention of mr. nanavati that if, on ..... for cultivation. but apart from all these considerations, in regard to the cases which come from pardi taluka, there is evidence to show that the formation of the opinion in each case was preceded by the reports made to it by mr. driver and ravishanker maharaj in regard to fitness of grass ..... . v. state of ajmer and anr. : (1954)iillj686sc but, mr. nanavati distinguishes these two authorities on the ground that in both of them, the formation of opinion by the government led to the passing of a formal order, and that such was not the case in the present petitions. we are unable to ..... orders and notifications. the learned advocate-general draws our attention to two authorities of the supreme court, in one of which it is assumed that the formation of an opinion was the exercise of subordinate legislation and, in the second of which, it is definitely laid down that the expression of such an ..... government, grass land is fit for rice cultivation, then it shall be deemed, for the purposes of the act, to be rice land. there is no question of any retrospective operation being given on the format on of the opinion by the government. all that happens in such a case is that, on the .....Tag this Judgment!
Court : Gujarat
Decided on : Nov-30-1965
Reported in : AIR1966Guj248; (1966)GLR341(GJ)
..... dictionary fourth edition at page 1471 defines the word 'rescind' us meaning 'to abrogate, annul, avoid or cancel a contract; particularly, by nullifying a contract by the act of a party. to declare a contract void in its inception and to put an end to it as though it never were not merely to terminate it ..... each ward separately and it depended on the number of wards and their geographical distribution in the village they then observed: 'the collector having determined the formation of the wards under section 10(1) (b), that step in the process of election cannot be varied again in the course of the same election ..... was illegal and void. the learned judges accepted the petitioner's contention observing that it was clear from the provisions of the act and the election rules that the formation of the wards by the collector and the fixing number of seats for each ward was one of the important steps in the ..... village panchayat must be conducted in the manner prescribed. two of the integral steps in the conduct of the election in the prescribed manner were the formation of the wards, and the preparation of voters' list according to such wards and that these two steps could not he altered in the course of ..... the device of an eagle with widespread wings known as 'eagle mark' as their trade mark and since 1896 that thread was being sold in the indian markets on an extensive scale. the appellants, a company registered in india, began in 1940 to sell sewing thread with the device of a bird resembling .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-07-1965
Reported in : AIR1966SC580; 2SCR63
..... technical defect, the principal could not have been sued. but that is just the kind of case that s. 230 (3) of the indian contract act is designed to meet.... it only means that the principal cannot be sued; but we take it there would be nothing to prevent ratification, ..... observed that "it is difficult to accept the contention of the learned counsel for the respondent that a transaction may be void under the contract act, but its factual existence may still be a disqualification under present section 7(d)." in conclusion, the high court held that bateshwar prasad ..... mosaic work etc., and submitted his terms and conditions. the rates offered by the first respondent were substantially lower than those under the contract with saxena, but he requested that certain construction materials be supplied by the department on his account, and the price thereof may be debited ..... work undertaken by the latter. in april, 1956, saxena was unwilling or unable to complete the " mosaic flooring" and "mosaic dado" under his contract, and negotiations took place between the executive engineer, construction division, and the first respondent regarding completion of that work by the first respondent. on april ..... evidence may be conveniently divided into two groups. the 'first group relates to documents bearing on the formation of the alleged contract. it appears that one g. p. saxena had entered into a contract, ex. d., for the construction of a surgical block in the patna medical college compound, patna, .....Tag this Judgment!
Court : Gujarat
Decided on : Sep-16-1965
Reported in : 61ITR540(Guj)
..... profits of a business is an essential element in bringing about a partnership and forming a firm. section 13 of that act, inter alia, provides that, subject to a contract between the partners, the partners are entitled to share equally in the profits earned and shall contribute equally to the losses sustained ..... the individual shares of the partners in the losses, the overriding rule of law is provided in section 13 of that act, and in that event, subject to a contract between the partners, the principle is that the losses should be shared either equally where the agreement does not also ..... and for any year of assessment subsequent thereto, be made '(b) where the firm is registered under the indian partnership act, 1932, or where the deed of partnership is registered under the indian registration act, 1908, before the end of the previous year of the firm.' rule 3 provides that the application referred ..... firm constituted under an instrument of partnership specifying the individual shares of the partners may, under the provisions of section 26a of the indian income-tax act, 1922, register with the income-tax officer, the particulars contained in the said instrument on application made in this behalf. such ..... the deed of partnership dated march 28, 1960, was registered under the partnership act with the registrar of firms on october 3, 1960. the sales tax authorities were also informed on april 5, 1960, about the formation of the firm and accounts in the name of the new firm were opened .....Tag this Judgment!
Court : Allahabad
Decided on : Aug-13-1965
Reported in : 60ITR335(All)
..... mica except under a licence, that a partnership dealing in mica without a licence in its favour does not commit an offence under the act and that consequently the formation of the partnership is not against law. the learned judges found that though the business was carried on by a partnership it was the ..... starts the business there is transfer of the licence to the partnership as explained above. but in both cases the transfer follows the formation of the partnership and the act of transfer is quite distinct from the forming of the partnership. the forming of the partnership itself does not comprehend the transfer ..... co. it was held that taking a partner does not amount to transfer of the licence. forming a partnership is nothing but entering into a contract and a contract by itself is not a transfer; so forming a partnership by itself can never amount to transfer. when a licence is granted to a person ..... of uma charan shaw & bros. there was no transfer of the licence at all and so it was held by the supreme court that the formation of the partnership was not in violation of the bengal excise rules. what was argued before the supreme court was that the partnership was not genuine ..... answer the following question :'whether in the facts and circumstances of this case, the assessee-firm was entitled to registration under section 26a of the indian income-tax act, 1922, for the assessment years 1958-59 and 1959-60 ?'the previous years relevant to the assessment years 1958-59 and 1959-60 are .....Tag this Judgment!