Court : Gujarat
Decided on : Nov-29-1990
Reported in : (1991)1GLR510
..... cess as demanded vide annexure 'e'.3. facts leading to special civil application no. 1380 of 1981:the petitioner-company registered under the provisions of indian companies act is engaged inter alia in the business of manufacture and storage and sale of salt and its by-products. it is carrying on its activities ..... of kutch dated 21st april, 1948. the aforesaid extended area after survey held in 1951 was agreed to comprise of 1357.56 acres. after the formation of the gujarat state the old licence of 1934 was converted into lease deed by the state of gujarat. the said lease is dated 23rd june ..... executed on 10th april, 1934 for a period of 40 years. by an assignment dated 17th june, 1942, the land and benefits of the contract were assigned by the then leasees to the present petitioner-company. the aforesaid area of 506 acres was then extended to 1400 acres with effect from ..... application no. 1229 of 1980:petitioner no. 1-m/s. bharat salt and chemical industries (mundra-kutch) ltd., is a company registered under the indian companies act, 1956. it is carrying on the business of manufacture, storage and selling of salt and its by-products. the government of india had leased to ..... is nothing more than an addition to existing taxes. it is an arithmetical calculation based on the result of assessment under other act or acts. the argument that the cess act, in not providing its own procedure of assessment and in not giving the taxpayers an opportunity for putting forward their objection by .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jun-25-1990
Reported in : 75CompCas121(AP)
..... were settled up to november 7, 1976, and a full satisfaction receipt dated september 3, 1977, was given which operates as an accord and satisfaction under the provisions of the indian contract act. it was further mentioned that, on the allegations in the plaint, as admitted in the written statement, the partnership was formed for running the business of exhibiting the cinemas and ..... partnership. the only question is whether it amounts to a transfer. when there is no prohibition from entering into a partnership, the question of transfer does not arise on the formation of a partnership. we are bound by the judgment of the supreme court rendered in the case referred to (jer and co. v. cit : 79itr546(sc) ). we entirely agree ..... section 15 does not use the words licence 'granted to him' nor is there any other specific provision either requiring the partnership to take out a licence or making the formation of a partnership illegal.' the learned judges, in coming to the said conclusion, relied upon the judgment in jer and co. v. cit : 79itr546(sc) , and held that the ..... of 1955, viz., sections 3, 4 and 9, as well as the rules made thereunder in support of his above contention that the formation of partnership is not prohibited under the act and the rules. he particularly referred to rule 4 where it is stated that the firm also can obtain a licence. we feel it is unnecessary to refer to those .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Jun-25-1990
Reported in : AIR1991AP232
..... trial judge held that the suit for dissolution and for accounts is not maintainable as the partnership is illegal and is hit by s. 23 of the indian contract act.16. the learned judges of the division bench, in the case referred to : air1986ap84 (supra), after referring to the contentions raised on both the ..... theonly question is whether it amounts to atransfer. when there is no prohibition fromentering into a partnership, the question oftransfer does not arise on the formation of apartnership. we are bound by the judgmentof the supreme court rendered in the casereferred to 1972 tax lr 2436 (supra). we entirely agree with ..... 15 does not use words licence 'granted to him' nor is there any other specific provision either requiring the partnership to take out a licence or making the formation of a partnership illegal.' the learned judges in coming to the said conclusion relied upon the judgment in jer & co. v. commr. of income-tax, ..... the assessee-firm preferred an appeal to the appellate assistant commissioner who came to the conclusion that the firm was genuine one and that the formation of a partnership by the licensee was not prohibited even though the licence was in the name of one of the partners. aggrieved at the ..... viz., ss. 3, 4 and 9 as well as the rules made thereunder in support of his above contention that the formation of partnership is not prohibited under the act and the rules. he particularly referred to r. 4 where it is stated that the firm also can obtain licence. we feel .....Tag this Judgment!
Court : Chennai
Decided on : Nov-09-1990
Reported in : 192ITR79(Mad)
..... partnership, the provisions of the indian partnership act shall be applicable. in other words, there is, under the terms of the partnership, no contract to the contrary, as envisaged in section 42(c) of the indian partnership act. section 42(c) of the indian partnership act provides that, subject to contract between the partners, a firm ..... is dissolved by the death of a partner. we have already pointed out that there is no contract contra and, by the force of the operation of section 42(c) of the indian partnership act, on the death of one of the partners on august 4, 1973, the firms stood dissolved. ..... treat the firm as continuing notwithstanding the death of a partner, the partners have no option to treat the firm as continuing. under the indian partnership act, 1932, the firm gets dissolved and the income-tax officer is not entitled to ignore this consequence. there is nothing in the language of ..... provisions in the deed of partnership as well as the impact of the relevant legislation on partnerships such as section 42(c) of the indian partnership act. we are, therefore, unable to countenance the argument of learned counsel for the revenue that the assessee should be held bound by its ..... sets at large the contractual obligations entered into by individual partners at the time of the formation of the partnership and renders them free. our attention has not been drawn to any provision of the act which compels us to depart from the well-understood concepts in the partnership law for .....Tag this Judgment!
Court : Mumbai
Decided on : Mar-15-1990
Reported in : 185ITR336(Bom)
..... opinion could not constitute information for the formation of a belief that income has escaped assessment. it is not in the circumstances necessary to consider whether the other condition necessary for the purpose is ..... petitioner from the reserve bank of india some time in february, 1978, to show that its other receipts as claimed may not be from the contract business. the fact that the petitioner was paying salaries to a number of persons is, according to him, undisputed. if that is so, ..... these are questions where law is to be applied to the facts. therefore, the case squarely falls within the ratio of the supreme court decision in indian and eastern newspaper society v. cit : 119itr996(sc) . the internal audit was not competent to express its opinion on such questions. their ..... support of the contention that audit objections could not be a valid basis for reopening of the assessment, shri bhujle relied on the supreme court decision in indian and eastern newspaper society v. cit : 119itr996(sc) .6. dr. v. balasubramanian, learned counsel for the department, on the other hand ..... two typed pages under section 3(4) of the act. the audit has referred to one certificate from the reserve bank of india in respect of a contract in february, 1978. the petitioner's explanation thereto was categorical. for each and every contract, the petitioner was stated to have taken the reserve .....Tag this Judgment!
Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Dec-31-1990
Reported in : (1991)37ITD1(Mum.)
..... given are : - the stand of the assessee is that the assessee meets the requirements of law in terms of the definitions in the income-tax act, 1961 and the indian partnership act, 1932 vis-a-vis the definitions of 'firm', 'partners' and 'partnership'. the stand of the revenue is that charge of tax, qua the ..... of persons in the income of such association shall be deemed to be indeterminate or unknown if such shares are indeterminate or unknown on the date of formation of such association or at any time thereafter.5. in the cases of all the assessees, a negligible part of the profit/losses is to ..... or energy as co-proprietors to carry on a business for a profit and to share the profit and losses in stated proportions. if there is a contract like the above, then it presents no difficulty in determining the existence of a partnership relation but where the agreement, which is supposed to evidence a partnership ..... persons.in the case of cit v. rupchand routhmall  50 itr 295 (cal.), a karta of hindu undivided family entered into partnership and the contract was not between the family and the other partners but between the karta individually and the other partners. prior to that, there was an agreement of partition ..... a reunion of two or more of its members but such a reunion is a result of an agreement between the persons. a minor is incompetent to contract and, as such, there could not have been a reunion in that case and since the minors were partners in the firm and their shares were .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Mar-05-1990
Reported in : AIR1990AP220; II(1991)DMC194
..... civil proceeding, and her husband shall not be liable in respect of any civil proceeding, and her husband shall not be liable in respect of any contract, act or costs entered into, done, omitted or incurred by her during the separation. there are two provisos to this section and they too do not provide ..... as the parties were unrepresented we requested sri c. sadasiva reddy to assist the court as amicus curiae.6. it will be noticed that under the indian divorce act 1869 the grounds for divorce at the instance of the wife are not the same as the grounds for divorce at the instance of the husband. ..... 6-1-1975 at eluru, that the husband deserted the petitioner and that he filed o.p. no. 88/82 under section 22 of the indian divorce act on 7-6-1982 seeking judicial separation. the court granted a decree for judicial separation on 29-6-1984 in favour of the husband. alleging that ..... section 7 dealt with matters of substantive law and not adjective law of england and also that as long as there is no prohibition in the indian divorce act 1869 to grant relief, relief could be granted inaccordance with the principles of english statute law as modified from time to time in england.18. ..... to be applied in india, permits the application of current english statute law in india.4. the point therefore arises whether the matter arising under the indian divorce act 1869 the district court could pass a decree for divorce, subject to confirmation of the high court, at the instance of the wife merely because .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-27-1990
Reported in : (1991)1CALLT211(HC),94CWN1057
..... the employment of sri gazi. when a duty flows from the statutory rule in the matter of employment, although such employment may be at the inception a product of private contract between the parties, in the matter of regulation of the condition of service of such employment a duty of a public nature comes into operation. accordingly, for breach of such ..... . in the decision made in executive committee vaish degree college v. lakshmi narayan reported in : (1976)iillj163sc , it has been indicated by the supreme court that for enforcing a personal contract of employment, as a general rule, writ cannot be enforced but where the conditions of service are controlled by statutory rules and regulations, for breach of such rules and regulations ..... . tiwari v. jayanto debi vidya mandir reported in : air1981sc122 . it has been held that rights and obligations of an employee of a private institutions are governed by the terms of contract between the parties. when under such terms, principal's service was terminated wrongly, a decree for damage and not an order of reinstatement will lie. mr. mukherjee, the learned counsel ..... will be amply revealed that the legislature has intended for a deep and provasive control on the co-operative societies. starting from its formation, at each step, its functioning has been controlled by the statutory provisions of the act. a co-operative society in west bengal may be formed by the initiation of private individuals with their private capital but the legislature .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Nov-06-1990
Reported in : AIR1991AP194; 1991(1)ALT207
..... affiliating university in the state of andhra pradesh for the purpose of ensuring efficient and systematic education, training and research on the allopathic and indian systems of medicine, dentistry, pharmacy and nursing. the university so established under the act is known and styied as 'the university of health sciences'. it is a body corporate having perpetual succession and a common seal and ..... true that in several universities like osmania university and others certain rules have been framed for providing reservations to the children of ex-servicemen and defence personnel but with the formation of the university of health sciences those rules cannot be deemed to be any longer in force as all the universities have been disaffiliated from the said colleges and affiliated ..... principle has been upheld that the state government may lay down eligibility qualification for admission to such courses in the medical colleges in accordance with the regulations made by the indian medical council. in dinesh kumar v. motilal nehru medical college allahabad, air 1986 sc 1877:1987 all lj 189 the supreme court upheld the principle of reservation on all ..... border security force and the central reserve force residing in andhra pradesh. the principle laid down in state of u.p. v. c. tobit, : 1958crilj809 ; i.-t. commissioner v. indian bank ltd., : 56itr77(sc) and shri ram v. state of maha-rashtra, : 2scr890 is that if the words of a statute are in themselves precise and unambiguous those .....Tag this Judgment!
Court : Delhi
Decided on : Oct-24-1990
Reported in : AIR1993Delhi315; ILR1991Delhi303; 1991RLR87
..... the stipulations and facts were close to the situation in hand (25) counsel for the plaintiff also referred to sec. 51 of the contract act regarding performance of a contract when reciprocal promises are involved. referring to ex. p-l counsel submits that a sum of rs. 3,40,000 was payable to the ..... is that the party which seeks to enforce the agreement and which does not accept repudiation, has to continue to perform its obligation under the contract notwithstanding repudiation by the other party. reference in this connection has been invited by the counsel for defendant to p. lazarus v. johnson edward air ..... 'the court judges by settled and fixed rules, hence the discretion is said to be not arbitrary or capricious but judicial, hence, also, if the contract has been entered into by a competent party, and is unobjectionable in its nature and circumstances, specific performance is as much a matter of course, and ..... the amount in terms of the agreement. on the basis of these assertions, the plaintiff has come to this court seeking specific' performance of the contract dated 16th october, 1985. (3) the defendant filed its written statement in which the execution of the receipt dated 16th october, 1985 is not disputed ..... be executed, does not render the writing, in the first instance, to be of no avail. these are certain general principles regarding formation of contracts. (9) now coming to the 'receipt', ex. p.1, as already noticed above the essential/substantial terms have been agreed upon .....Tag this Judgment!