Skip to content


Judgment Search Results Home > Cases Phrase: hindu marriges validation of proceedings act 1960 section 1 short title and extent Year: 1977 Page 1 of about 30 results (0.183 seconds)

Jun 15 1977 (HC)

N. Varalakshmi Vs. N.V. Hanumantha Rao

Court : Andhra Pradesh

Decided on : Jun-15-1977

Reported in : AIR1978AP6

..... required to institute fresh proceedings for obtaining a fresh decree for judicial separation such a situation, in our opinion, is inconceivable. the parliament, when it enacted the hindu marriage act, in our opinion, did not contemplate such a situation. we are, therefore, of the opinion that within the meaning of sub-sec. (1-a) of s. 13 of the hindu marriage act resumption of cohabitation between ..... the parties after decree for judicial separation has been passed is resumption of cohabitation by the meeting of the minds, by volition of both the parties or by reconciliation. resumption of cohabitation within the meaning of s. 13 (1-a) is not a unilateral ..... the petition for divorce which the husband filed was first dismissed. before it was dismissed an interlocutory application was filed by the wife for maintenance under s. 25(1) of the hindu marriage act. the learned trial judge had made no order on that interlocutory application. the husband appealed to the high court against the dismissal of his petition for divorce. this ..... the petition and granted to the petitioner husband the decree for divorce. in this petition the respondent - wife filed an interlocutory application praying for maintenance under s. 25(1) of the hindu marriage act, 1955. that claim made by the respondent - wife was in view of her conduct, rejected by the learned trial judge. 2. it is that decree which is .....

Tag this Judgment!

Mar 10 1977 (HC)

Municipal Council Morshi Vs. Tulsiram

Court : Mumbai

Decided on : Mar-10-1977

Reported in : AIR1978Bom92; 1977MhLJ735

..... the manner indicated by the rules, is made impossible of performance, the penalty for non-performance cannot be reasonably attracted and the non-performance will be excused. even in a proceeding for mandamus, a return which is shown to be legally impossible of performance is a good return. (see tapping on mandamus, page 359).' a reference could also be made to ..... for the municipal council, that it is open to the appellants to challenge the quantum of assessment as well as the valuation in an appeal filed under section 169 of the act. therefore, to that extent the appeals filed by the assessees must survive. as the said question has not been decided by the appellate authority, namely, the judicial magistrate, first class, the ..... an appeal is against such entry, i. e. valuation and assessment and also against 'the tax' meaning the actual amount claimed by way of tax.'ultimately the division bench came to the conclusion that the question about the validity of a rate on lands and buildings cannot be raised in the objections under section 65 of the act and. therefore, in an appeal under ..... magistrate had no authority or jurisdiction to entertain the appeals and, therefore, on this short ground, the appeals filed by the appel-lants-assessees were liable to be dismissed. it is not possible for us to accept this contention.20. as already observed, section 119 of the act provides in clearest terms that in oases of the properties which are assessed for the .....

Tag this Judgment!

Nov 29 1977 (HC)

Amalgamated Electricity Co. Ltd. Vs. Commissioner of Wealth-tax, Bomba ...

Court : Mumbai

Decided on : Nov-29-1977

Reported in : [1978]114ITR732(Bom)

..... supreme court on more than one occasion. in commissioner of wealth-tax v. tungabhadra industries ltd. : [1970]75itr196(sc) , while dealing with section 7, the supreme court has observed as follows (page 199) : 'under sub-section (1) of section 7 of the act, the wealth-tax officer is authorised to estimate for the purpose of determining the value of any assets, the price which it ..... the value shown in the balance-sheets ought to have been adjusted by the amount of depreciation provided in the books of account, the wealth-tax officer was justified in proceeding on the basis of the value shown in the balance-sheet. with regard to the reserves, namely, contingencies reserve, tariff and dividend control reserve, and development reserve, the appellate assistant ..... . thus, onus is not discharged by merely stating that since profits in a given year are less or nil little or no provisions was must also show further to what extent the depreciation has resulted in lowering the value of the assists compared to that mentioned in the balance-sheet and whether the written down value computed under the indian income ..... schedule provides for creation either from existing reserves or from the revenues of the undertaking a reserve to be called 'contingencies reserve.' the extent of the contribution to the contingencies reserve is provided is clause iv and clause v(i) provides for restrictions in the manner of use of those reserves. clause v(2) provides that on the purchase of the undertaking .....

Tag this Judgment!

May 19 1977 (HC)

Commissioner of Wealth-tax Vs. Laxmipat Singhania

Court : Allahabad

Decided on : May-19-1977

Reported in : [1978]111ITR272(All)

..... value of all the debts owed by the assessee (except certain specified categories of debts), on the valuation date.6. sub-section (1) of section 7 of the act, as substituted by central act 46 of 1964 with effect from april 1, 1965, reads:'7. (1) subject to any rules made in this behalf, the value of any asset, other than cash, for the purposes of this ..... would fetch if sold in the open market on the valuation date.'7. sub-section (1) of section 46 of the act empowers the central board of direct taxes to make rules for carrying out the purposes of the act. without prejudice to the generality of such power, sub-section (2) of this section provides, inter alia, that such rules may be made in regard to the ..... 1d introduced by the wealth-tax (amendment) rules, 1967, by notification dated october 6, 1967, do not apply for valuation of the unquoted shares of the assessees in pending assessment proceedings for the assessment years 1965-66 and 1966-67 as the relevant valuation dates for those years preceded october 6, 1967.in the circumstances of these references, we direct the ..... contended that these rules are merely procedural in nature and do not affect the substantive rights and liabilities of the assessees and that hence these rules were applicable to pending proceedings. he maintained that since the assessments of these three assessees for the years 1965-66 and 1966-67 were made on march 31, 1970 .....

Tag this Judgment!

Apr 07 1977 (HC)

Commissioner of Wealth-tax Vs. Jagannathdas Govindas

Court : Chennai

Decided on : Apr-07-1977

Reported in : [1977]110ITR305(Mad)

..... ,604 made for the marriage of the two daughters of the deceased karta is a ' debt owed ' under section 2(m) of the wealth-tax act, 1957, and that it should be deducted in computing the net wealth of the hindu undivided family? '2. the short facts that are necessary for understanding the context in which that question has been referred are as follows ..... valuation date, including assets required to be included in his net wealth as on that date under this act, is in excess of the aggregate value of all the debts owed by the assessee on the valuation date other than,-- (i) debts which under section 6 are not to be taken into account; (ii) debts which are secured on or which have been ..... any law relating to taxation of income or profits, or the estate duty act, 1953, the expenditure-tax act, 1957, or the gift-tax act, 1958,-- (a) which is outstanding on the valuation date and is claimed by the assessee in appeal, revision or other proceeding as not being payable by him, or (b) which, although not claimed by the assessee as not being ..... the instance of the commissioner of wealth-tax, madras-ii, madras 34, the income-tax appellate tribunal, madras bench,under section 27(1) of the wealth-tax. act, has referred the following question for the opinion of this court.'whether, on the facts and in the circumstances of the case, it has been rightly held that the provision .....

Tag this Judgment!

Dec 01 1977 (HC)

Commissioner of Wealth-tax, Bombay City-i, Bombay Vs. Andhra Valley Po ...

Court : Mumbai

Decided on : Dec-01-1977

Reported in : [1978]114ITR783(Bom)

..... portion of the net wealth of, the companies employed in the trombay units nos. 2 and 3 and the carnac receiving station was exempt under section 5(1)(xxi) of the act ?' 8. it is not disputed both on behalf of the assessees and the revenue, that so far as the controversy relating to contingencies reserve ..... reference in which certain questions have been referred under section 27(1) of the wealth-tax act both at the instance of the assessee and the revenue arise out of proceedings for assessment of wealth-tax in respect of three assessment years 1957-58, 1958-59, and 1959-60 in respect of the andhra ..... such manner as the state government may direct. (2) the tariffs and dividends control reserve shall be available for disposal by the licensee only to the extent by which the clear profits is less than the reasonable return in any year of account. (3) on the purchase of the undertaking under the terms ..... the view that trombay units nos. 2 and 3, the carnac receiving station must be taken to have been set up on 15th april, 1957, 17th june, 1960, and 7th april, 1957, respectively. according to the tribunal, there was no difficulty in holding that the setting up of these units was by way of a ..... present obligation; debitum in prasesenti, solvendum in futuro.' 15. the supreme court then observed at page 780 : 'in short a debt owed within the meaning of section 2(m) of the wealth-tax act can be defined as a liability to pay in prasesenti or in futuro an ascertainable sum of money.' 16. relying on .....

Tag this Judgment!

Aug 11 1977 (SC)

R.K. Malhotra, Ito, Group Circle Ii(1), Ahmedabad Vs. Kasturbhai Lalbh ...

Court : Supreme Court of India

Decided on : Aug-11-1977

Reported in : AIR1977SC2129; 1975CriLJ1545; (1977)0GLR905; [1977]109ITR537(SC); (1977)3SCC519; [1978]1SCR289; 1977(9)LC559(SC)

..... income. as a result of the decision the income-tax officer initiated re-assessment proceedings under section 34(1)(b) of the income-tax act. the supreme court held that the word 'information' in section 34(1)(b) included information as to the true and correct state of the law and ..... in his possession he has reason to believe that income chargeable to tax has escaped assessment. two conditions are necessary for invoking the sub-section: (1) the officer should receive information after the original assessment; (2) in consequence of such information he should have reason to believe that income ..... respondent on july, 13, 1969 replied that the income-tax officer was not competent to reopen the assessment under section 147 and that the municipal taxes were validly allowed as a deduction in computing the income from self-occupied properties. not satisfied with the explanation the income-tax ..... been gathered by the income-tax officer in charge of the assessment in the previous years from the disclosures made by the two hindu undivided families and would not be 'information'. this court held:jurisdiction of the income-tax officer to reassess income arises if he ..... 1)(c) by the high court of gujarat against its judgment june 23, 1970, allowing the application filed by the respondent assessee and issuing a writ of mandamus quashing and setting aside the notice dated september 12, 1969, issued by the income-tax officer under section 148 of the income-tax act.2. the respondent who is a hindu .....

Tag this Judgment!

Apr 13 1977 (HC)

A'bad Cotton Mfg. Co. Ltd. etc. Vs. Union of India and Ors.

Court : Gujarat

Decided on : Apr-13-1977

Reported in : (1977)1GLR714

..... by ss. 35 and 36 was only for the purposes of the act and it did not make valid an action unwarranted by the act. at page 277 it was further held that if there was no provision in the act or the rules empowering the excise officers to determine except in a proceeding for adjudication of penalty and confiscation under r . 210, that a ..... review as a constitutional remedy of public law, and the language would have to be strictly construed so as not to whittle down this extraordinary writ jurisdiction except to the extent that the parliament has curtailed this jurisdiction. even the statement of objects and reasons for these two relevant cis. 38 and 58 while amending art. 226 to a significant ..... civil suit was barred because the decisions or orders of the customs authorities in appeal under the sea customs act, were made final under section 198, the same test of a real and a purported determination evolved in the anosmatic ltd. case (1969 1 all er 208) (supra) was in terms approved and applied by our supreme court as under:'a determination, which ..... the provisions of art. 226 as now substituted by s. 38 of the forty-second amendment act if such petition had been made -after the appointed day, that is, 1st february 1977,must abate. therefore, the abatement question can be decided only by considering the short question whether under the amended art. 226 the present petitions could have been admitted by this .....

Tag this Judgment!

Jan 21 1977 (HC)

Smt. Usha Devi and anr. Vs. Kailash NaraIn Dixit and ors.

Court : Madhya Pradesh

Decided on : Jan-21-1977

Reported in : AIR1978MP24; 1977MPLJ311

..... agarwal, 1976 mplj 41 : (air 1976 madh pra 92) the following observations are material (at p. 93 of air) :-- 'section 6(a) of the hindu minority and guardianship act which provides that the custody of a minor who has not completed the age of 5 years shall ordinarily be with the mother, gives legislative ..... to the respondent kailashnarayan. the sub-divisional magistrate felt that the boy wished to live with the respondent kailashnarayan and, therefore, dropped the proceedings. the boy, aged 4 1/2 years, has no independent volition of his own and will prefer to live with the person in whose custody he is then. the ..... court, and ascertaining what they themselves desire, can hardly be overlooked. and further, no order declaring a guardian can, by reason of section 19 of the guardians and wards act, 1890, be made during the lifetime of the father, unless in the opinion of the courts he is unfit to be their guardian ..... such case when custody of minor is sought either under the provisions of article 226 of the constitution by a writ of habeas corpus or by section 491 of the criminal procedure code, is the welfare of the minor. the best interest of the child is the primary consideration; the right of the ..... . the fact that the petitioners have a right to relief under the guardians and wards act is no justification for denying the petitioners the clear right for the custody of the minor. see gohar begum v. suggi, air 1960 sc 93. the following observation will also be material (at p. 96):-- 'when .....

Tag this Judgment!

Jan 04 1977 (HC)

State of Kerala and Another Vs. V. K. Ramunni Panicker and Others.

Court : Kerala

Decided on : Jan-04-1977

Reported in : [1977]108ITR120(Ker)

..... raja filed a writ petition, o.p. no. 768 of 1963, before the high court challenging the validity of the order and seeking to set aside the same and to quash all proceedings taken for collection of the tax and penalty from him. the high court passed an order dated august 13 ..... in that writ petition that the tax was not recoverable from the estate and that 1/693 of share of sreemanavikraman raja alone was liable to be taxed because, according to section 7(3) of the hindu succession act, the stanam properties had got divided at the time of the death of sreemanavikraman ..... decision, the inspecting assisting commissioner, kozhikode, passed on order making the 693 shares of the kovilagam liable to pay the tax to the extent of 1/693 share each. this is said to be in violation of the directions of the high court. in the meanwhile, a member of ..... bengal patni taluqs regulation, 18 19, at the instance of zamindar, musammat bhagwanbati, chowdhrain. the defendant-respondent, pirthichand lal chowdhury, as her successor in title, is the present zaminder. the defaulting patnider was chhatrapat singh. hukum chand boid, now represented on this appeal by his heirs t he plaintiffs-appellants ..... 18,096.75 towards the assessment aforementioned under threat of legal and revenue proceedings.kunhammaman raja also died on december 23, 1960, and he was succeeded by sri p. c. cheriya kunhunni raja. the agricultural income-tax department proceeded against him and imposed further a penalty of rs. 5,000 for non .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //