Court : Rajasthan
Decided on : Jan-09-1987
Reported in : 1987(2)WLN126
..... from the excise authorities to form the partnership amounted to violation of the conditions of the licence and the provisions of the rajasthan excise act, and, therefore, the contract of partnership was hit by section 23 of the indian contract act. the appellate assistant commissioner of income-tax confirmed on appeal the order passed by the income-tax officer. on further appeal by the assessee ..... was involved in incorporating clause (3) in the licence and that the violation of the provisions of clause (3) would not automatically mean that the contract was violative of the provisions of section 23 of the indian contract act or was void ab initio. it was urged that the object of imposition of penalty and the provision for cancellation or suspension of licence in ..... licence was granted, cannot be held to be illegal or void as it was neither forbidden by law nor was in contravention of the provisions of section 23 of the contract act, as there is nothing immoral or against public policy in taking some more persons as partners in the firm.7. lindley in his treatise on the law of partnership, fifteenth ..... , the income-tax appellate tribunal held that there was a clear prohibition in clause (3) of the licence in respect of the formation of a partnership by the licence-holders .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Decided on : Aug-03-1987
Reported in : (1987)23ITD570(Ahd.)
..... agreement shows that the aops are empowered to enter into partnership. the various aops have passed the resolution to this effect authorising their manager to enter into contract of partnership. (c) the requirement of formation of valid aop is that "the members of association must join together for purpose for producing an income. the violation on the part of members of association ..... have come into existence legally and genuinely. they are legal and juristical persons, whole as a unit of persons and is (are) capable of entering into contract for the purpose of section 4 of partnership act. the minors can be members of huf (aop) and all the members of aop do not become ipso facto partners in the firm".9. however, on ..... learned aac in appeal.7. before the learned aac the case appears to have been argued more on legal points than on factual position. after examining a number of english & indian cases, relevant to the legal points involved, the learned aac recorded the following principles of law in para 20 of his order : (a) the aops are artificial juristical persons and ..... of the respondent firm.4. apprehending that the ito may possibly refuse registration, the respondent firm approached the iac as well through its reference application under section 144a of the act drawn on almost the same lines. however, the iac declined to issue the desired instructions requiring the ito not to refuse registration to the respondent.the income-tax officer found .....Tag this Judgment!
Court : Mumbai
Decided on : Oct-15-1987
Reported in : AIR1988Bom157
..... enforced.17. the substance of the decision of mr. justice a. p. sen on the question of validity of post-service restraint is this.(a) section 27 of the indian contract act is a statutory recognition of the english doctrine of restraint on trade. (b) once statutorily enacted, the rule must be interpreted on the basis of the language of the ..... making and performance of the contract. this general rule, however, is subject to exceptions.21. it ..... the same law, which governs the creation and performance of the contract. this means that the german law governs the ..... chosen the german law as the proper law of the contract. the validity of the contract is, thus, governed by german law. the arguments proceeded on the assumption that the contract in both its aspects the making and the performance -- is valid under the german law. ordinarily the formation and validity of the contract, its performance, discharge and interpretation are all governed by .....Tag this Judgment!
Court : Delhi
Decided on : Feb-05-1987
Reported in : AIR1988Delhi68; ILR1988Delhi165
..... in a compromise/consent decree recorded on 12/07/1984 whereby defendant no. 2 acquired complete rights with regard to fourbooks, namely, indian penal code, law of forts, indian evidence act and the code of criminal procedure while the fifth book law of crimes (lawyers' edition) continued to vest exclusively in above-mentioned ..... infringement of this right if what is sought to be done by the defendants isin exercise of a similar right vested in them under a contract of assignment with the person who possesses that right. it would be no infringement of copyright when the defendan: has been conferred a right ..... & 2 had been transferred and conferred 'the rights to revise, enlarge, abridge and shorten for shorter editions, summarise, adapt, translate or modify' the said indian penal code'. he has similarly drawn by attention to para 8of the said deed whereby 'use of paper, printing, reprinting,publishing, advertising, binding, fixation of ..... and sale of 26th edition of the indian penal code by rattanlal being brought out by defendants 1 & 2. judicial ..... acceptability of its read's. in these circumstances, if the contents of 26th edition of indian penal code by rattanlal swell, it is bound to result in the change in the size and format and also the price thereof and consequently plaintiff can have no ground to assai the publication .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Feb-19-1987
Reported in : 169ITR480(AP)
..... expended to ward off business competition or to promote the business which is not opposed to public policy under section 23 or contract is not void under section 27 of the contract act, or the amount paid has a direct or intimate connection between the expenditure and the character of the assessee as a ..... the business. one of the incidents is attracting customers to the business in a matter connected with the carrying on of it. it is the formation of that connection which has made the value of the thing that the old firm sold and the outgoing partners have nothing else to sell in ..... under section 37(1). we have, therefore, to see whether the amount in dispute is a revenue expenditure. section 4 of the indian partnership act (ix of 1932), for short, 'the partnership act', defines a partnership thus : ''partnership' is the relation between persons who have agreed to share the profits of a business carried ..... firm and the outgoing partner thereafter, shall not carry on the business in the name of the old name nor solicit old customers. mukerji on 'indian partnership act', third edition, at page 483, says that 'goodwill is generally valued at so many years' purchase of the amount of profits and these annual ..... expenditure and the character of the assessee as a trader and, therefore, it is a business expenditure. in support thereof, he relied on a passage in indian aluminium co. ltd. v. cit . it is also contended that the finding of the tribunal is that the expenditure was made for the user of .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Feb-19-1987
Reported in : (1988)63CTR(AP)278; 169ITR480(AP)
..... expended to ward off business competition or to promote the business which is not opposed to public policy under section 23 or contract is not void under section 27 of the contract act, or the amount paid has a direct or intimate connection between the expenditure and the character of the assessee as a ..... the business. one of the incidents is attracting customers to the business in a matter connected with the carrying on of it. it is the formation of that connection which has made the value of the thing that the old firm sold and the outgoing partners have nothing else to sell in ..... section 37(1). we have, therefore, to see whether the amount in dispute is a revenue expenditure. section 4 of the indian partnership act (ix of 1932), for short, 'the partnership act', defines a partnership thus :'partnership is the relation between persons who have agreed to share the profits of a business carried on ..... firm and the outgoing partner thereafter, shall not carry on the business in the name of the old name nor solicit old customers. mukerji on 'indian partnership act', third edition, at page 483, says that 'goodwill is generally valued at so many years purchase of the amount of profits and these annual profits ..... the expenditure and the character of the assessee as a trader and, therefore, it is a business expenditure. in support thereof, he relied on a passage in indian aluminium co. ltd. v. cit : 84itr735(sc) at p. 744. it is also contended that the finding of the tribunal is that the .....Tag this Judgment!
Court : Karnataka
Decided on : Oct-13-1987
Reported in : AIR1989Kant35
..... relied on paras. 76 and 77 of the judgment, in which the supreme court had considered the provisions of ss. 16, 19 and 23 of the contract act and pointed out that an unconscionable bargain would be one which is irreconcilable, with what is right or reasonable. he also relied on para. 90 of ..... without assigning any reason. such a clause would be void on the ground of it being opposed to public policy in view of s. 23 of the contract act. see motiram deka v. n. e. frontier railway, : (1964)iillj467sc in particular paras. 28 and 31 of the judgment. this aspect has been ..... of distributorship agreement was arbitrary and (hat the material on the basis of which the opinion was formed did not exist or did not justify the formation of such an opinion. if such a plea is raised, the arbitrator is in duty bound to consider as to whether the opinion formed was ..... arbitrarily. any termination of distributorship, in the absence of any of the grounds specified in any of the clauses would be a clear breach of contract and entities the aggrieved party to seek appropriate relief against the corporation. clause 27(n) far from conferring any arbitrary power to terminate the distributorship agreement ..... for short) for hebbal and yelahanka area in the city of bangalore, on -40-2-1984. an agreement was executed between the petitioner and the respondent-indian oil corporation ('the corporation' for short) on 5-3-1984 in which the terms and conditions under which the petitioner was appointed as a distributor for .....Tag this Judgment!
Court : Kolkata
Decided on : Jan-12-1987
Reported in : 67CompCas87(Cal)
..... department of heavy industry that there is no case against any of the officers. rather shri sen had acted most prudently under the circumstances and within the constraints of the legal format of the contract. shri sen in fact deserves commendation for having increased the contract terms in favour of burn standard company. while advising closure of the case, the commission would also suggest ..... construction of the provisions of sub-articles (4) and (5) of article 88. can it be said that since a government official has been appointed by the president of the indian union, he is not even free to resign from the office in my view, that would be putting a much wider meaning and restriction than is intended by the articles ..... the same. i am, however, unable to accept the contention raised on behalf of the respondents that article 88(4) is an absolute power vested in the president of the indian union as regards the non-acceptance of the resignation of the chairman or managing director or other directors. the letter of appointment and the conditions of service prescribe that the ..... transpired in the meantime cannot be, in my view, termed to be a wilful misleading of the company. 33. the petitioner, as appears from record, joined the service of the indian railways in the year 1949 and gradually rose up to the rank of deputy chief mechanical engineer in the eastern railway. in 1970, the petitioner resigned from the .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-16-1987
Reported in : JT1987(4)SC334; 1987(2)SCALE1466; 1987Supp(1)SCC619; 1SCR538
..... is taken in the larger interests of a sizeable segment of the weaker sections of the society, it is of the utmost importance that the work of formation of cooperative society of the members of the traditional-occupation, who owing to their illiteracy, penury, and social disadvantages lack the will and the ability to ..... -decision cannot be implemented effectively in any area, that the concerned zila parishad could, with the prior sanction of the state government, continue the present contract system subject to such variation as may be necessary and that too only till the cooperative societies are formed in that area.10. the special leave petitions ..... it was competent for the zila parishads to frame bye-laws in exercise of the powers conferred by section 239(2)(e)(a) of the act to provide that no person shall store bones of dead animals or shall skin the carcass or shall cure and dye skins or shall prepare leather ..... writ petition no. 1540 of 1974 decided on november 26, 1977 and it held that section 239(2)(e)(a) and the other provisions of the act did not confer on the zila parishad the power to create a monopoly in the trade of carcass utilisation. in suraj pal's case, the division bench ..... farming out of the privilege of utilisation and disposal of carcass of dead animals, on the ground that while section 239(2)(e)(a) of the act empowers a zila parishad to frame bye-laws to regulate or control the offensive trade for maintaining the health, safety and convenience of inhabitants of the .....Tag this Judgment!
Court : Chennai
Decided on : Dec-12-1987
Reported in : (1989)ILLJ180Mad
..... a dispute whether the bonus was payable by the appellant viz., hochtief gammon, which was a partnership of a west german company and an indian company, or by m/s. hindustan steel ltd., which had entered into contract with the appellant for execution of the foundation and civil engineering work of the hot and cold rolling mills at rourkela. the contention of ..... demands made the union were dropped, one such demand relating to the non-employment of the writ petitioner. thereafter, the petitioner filed a petition under section 2a of the act before the labour officer for conciliation. the labour officer reported failure of conciliation and the government refused to make reference on the ground that the petitioner was dismissed from service ..... of industrial disputes, and whenever the government refuses to make a reference, the industrial dispute continues to exist without being settled. the two methods contemplated by the provisions of the act are settlement and adjudication and if there is a failure of settlement, the dispute has necessarily to be referred for adjudication by the government. learned counsel submitted that the object ..... services were otherwise terminated. while introducing the section, the legislature thought fit to bring in a fiction as referred to above. by virtue of the said fiction, the question of formation of opinion by the government under section 10(1) of the act that an industrial dispute exists or is apprehended, cannot arise in cases falling under section 2a of the .....Tag this Judgment!