Court : Karnataka
Decided on : Sep-23-1985
Reported in : ILR1985KAR3872
..... in favour of the plaintiff? and(iv) whether the state had taken possession of any part of schedule ' a' property pursuant to the proceedings taken under the landacquisition act?13. we will take up the last contention first for consideration. it is concerned only with defendant-2. it is not in dispute ..... his title as follows :dodda annaiah reddy and chikka annaiah reddy were two of his predecessors. they were brothers. they were members of a joint hindu family. chikka annaiah reddy died leaving behind his son pillappa. the family owned among other lands, s.no.139 of kormangala village measuring 8 ..... mistake continued over the years in all subsequent documents prepared and transactions effected by the parties, perhaps, unconsciously.ex. p-11 dated february 29, 1960 is the sale deed under which gullamma and her children purported to sell the property bearing s. no. 139/2 measuring 4 acres 21 guntas ..... schedule 'a' property belongs to it since it forms part of the land purchased by it from gullamma under ex.p-11, dated february 29, 1960. while denying ownership of the plaintiff and interference with his possession, even in regard to the remaining portion of schedule 'a' property, it has ..... 2 measuring 4 acres 21 guntas. herrequest was also acceded to by the special deputy commissioner registering her as 'kadim' tenant.6. on february 29, 1960 gullamma, her children and grand-children joined together and purporting to sell the land in their possession executed the sale deed ex. p-11 in regard .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-01-1985
Reported in : AIR1985SC1293; 1986(1)ARBLR135(SC); 1985(2)SCALE410; 1985Supp(1)SCC280; 3SCR26; 60STC213(SC)
..... bamboo contract though during the course of hearing before us, it was raised with respect to the timber contracts also. before the high court the matter proceeded on the basis that the question of validity of the impugned provisions and of the exigibility to purchase tax of the transactions covered by the bamboo contract and the timber contracts were inextricably linked together ..... dealer within the meaning of that term as defined in clause (c) of section 2 prior to its being substituted with retrospective effect by the orissa sales tax (amendment and validation) act, 1979, which repealed and replaced the ordinance with the same title, is pending before this court in civil appeals nos. 1237-1238 of 1979 and 1420-1421 of 1979. whatever ..... was no convincing denial by the government of that assertion. the division bench then turned to the 'rules for gradation of cut sizes of timber' prepared and issued in october, 1960, by the indian standards institution which showed the word 'timber' was freely used for kinds of standard cut sizes for building purposes. the division bench also looked at indian airlines ..... goods, the high court proceeded upon the basis that what it had to consider was 'the stage when bamboo and salai wood have already been felled and appropriated'. by reason of the judgment of the high court, the definition of the term 'dealer' was amended with retrospective effect by the madhya pradesh general sales tax (amendment and validation) act, 1971, so as to .....Tag this Judgment!
Court : Chennai
Decided on : Nov-28-1985
Reported in : (1986)51CTR(Mad)256; 165ITR63(Mad)
..... firms were registered for income-tax purposes for the assessment year 1964-65 also and continued to function. 9. in the course of the assessment proceedings for the assessment year 1964-65, each one of the firms claimed deduction in the computation of its business income in respect of an amount of ..... right in quantifying the components of the compensation paid into three parts and its determination of the compensation relatable to the restrictive covenant is based on valid materials and is a reasonable view to take on the facts of the case (9) whether, on the facts and in the circumstances of the ..... firms from the inception. his son, g. d. gopal, was also taken asa partner in all the above concerns with effect from april 1, 1960. these firms were registered for purposes of income-tax from the assessment year 1958-59 onwards. certain changes occurred in constitution of these firms during the ..... , there was a transfer of assets within the meaning of the words ' otherwise transferred ' occurring in section 34(3)(b) of the income-tax act. the high court answered the second question in the affirmative and against the assessee and in view of that answer, declined to answer the first question. ..... gains are chargeable to tax on such occasion. (vi) goodwill is not a capital asset within the meaning of section 2(14) of the income-tax act and there is, therefore, no question of any capital gains arising out of the transfer of the goodwill for capital gains taxation. (vii) the compensation relatable .....Tag this Judgment!
Court : Delhi
Decided on : Dec-12-1985
Reported in : 62CompCas769(Delhi)
..... fairly stated that notwithstanding the conduct of the petitioners, the reserve bank of india was not in any way rushing ahead in taking penal proceedings and that it was still prepared to examine sympathetically and in depth to find out if there was any genuine hardship and if necessary take ..... i.e., within a period of these two years. 40. we think it unnecessary to discuss this aspect because it does not arise in these proceedings. however, with regard to the non- compliance arising out of genuine difficulties, we have the reassurance on the record that the reserve bank of ..... only with constitutionality and not with the wisdom of the legislation which is essentially for the legislature to determine. the question of constitutionality and validity of legislation are certainly the domain of the court and it will zealously safeguard fundamental rights and will not permit any trespass on a field ..... them in jeopardy, is shown by the passing of the prize chits and money circulating schemes (banning) act, 1978, which was meant to ban the promotion or conduct of prize chits. the validity of this act was challenged but the supreme court rejected the challenge in srinivasa enterprises v. union of india [1981 ..... fact, they are engaged in the business of accepting deposits. 66. we were also referred to a number of cases : sajjan bank p. ltd. v. rbi (1960) 30 comp case 146 (mad), itty kurian v. union of india, : air1962ker267 , mahaluxmi bank ltd. v. registrar of companies (1961) 31 comp case 287 .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-04-1985
Reported in : AIR1986SC63; 1985(2)SCALE641; (1986)1SCC414; Supp3SCR342; 61STC165(SC)
..... the purchaser must depend upon the intention of the parties, the mode of issuing such ticket and the rules governing the raffle scheme. even proceeding on the assumption that lottery tickets are contractual documents that fact cannot militate against the tickets being goods and certain rights thereunder being transferred to ..... ii in the seventh schedule of the constitution.34. having thus disposed of the main contention raised on behalf of the dealers, we shall now proceed to deal with the challenge to the exemption notification goms. no. 219 dated march 31, 1984 issued by the state government of tamil nadu ..... is in his possession or enjoyment it will not be actionable claim but a chose in possession. keeping the aforesaid aspects in view we proceed to consider the questions whether lottery tickets are goods properly so called or whether these are actionable claims24. counsel for the dealers contended that ..... as agents and stockiest of various lotteries organised by different states including the state of west bengal) challenged the validity of the aforesaid amendments made in the bengal finance (sales tax) act, 1941 whereunder sales tax has been levied on the sale of lottery tickets substantially on the ground that a ..... conferred upon a tenant having his super-structure on the land under section 9 of the madras city tenants' protection act 1921 as amended in 1955 and again in 1960 amounted to interest or right in property and the court was of the view that even if such an option were .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Apr-29-1985
Reported in : AIR1985SC1622; 1985(1)SCALE1044; (1985)3SCC1; 3SCR995
..... in bahu barkya thakur v. the state of bombay : 1scr128 wherein it was held that 'any defect in the notification under section 4 is not fatal to the validity of the proceedings, particularly when the acquisition is for a company and the purpose has to be investigated under section 5a or section 40 necessarily after the issue of the notification under ..... much as it had been issued without first complying with the provisions of rule 4 of the land acquisition (companies) rules, 1963.2. acquisition proceedings are mala fide.3. notice under section 4(1) of the act was served upon the petitioner on 6 march, 1975 when only two days time was left for filing objections under section 5-a of the ..... writ petition no. 3174 of 1975 under article 226 of the constitution in the high court of judicature at allahadad questioning the validity of the notification dated february 6, 1975 issued under section 4(1) of the land acquisition act ('act' for short) as also a notice dated march 6, 1975 served upon him pursuant to the afore-mentioned notification. the impugned notification ..... the collector shall cause public notice of the substance of such notification to be given at convenient places in the said locality.14. by land acquisition (u.p. amendment and validation) act viii of 1974, the section was amended to read as under :4(1) : whether it appears to the appropriate government and the collector that land in any locality is needed .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Mar-01-1985
Reported in : (1986)ILLJ145AP
..... if its occasioning failure of justice. it follows that the legal argument about the absence of privity of contract or privity of estate cannot even if valid be a ground to entertain this civil revision petition. we have to see additionally whether there is failure of justice. no failure of justice 8. ..... to have been granted by the trial court'. 4. the learned district judge had, however, left the company free to proceed under the provisions of the public premises eviction of unauthorised occupants act, 1971. civil revision petition :- 5. having been aggrieved by that order of injunction passed by the learned district judge in ..... , under this section, vary of reverse any order made, or any order deciding an issue, in the course of a suit or other proceeding, except where, (a) the order, if it had been made in favour of the party applying for revision, would have finally disposed of the suit or ..... other proceeding, or (b) the order, if allowed to stand, would occasion a failure of justice or cause irreparable injury to the party against whom it ..... only to a relation between person and person. (see 'ownership and other property rights' by v. fabry, vol. 18, international and comparative law quarterly, 1960, page 970). ownership as power 20. the reason behind this jurisprudential view of ownership rights in a socialist republic is rooted in the recognition of the well .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-13-1985
Reported in : AIR1986AP52
..... answer the firs part of the second question accordingly.23. so far as the repealing act 16 of 1969 is concerned under sec. 2(3) of the said act the proceedings relating to matters of appointment, the conditions of service, and dismissal or removal under the village offices act iii of 1895 were preserved, and they shall be continued and enforced subject to the ..... this connection to refer to two judgments relied on by the learned counsel for respondents where in it was held that an artisan can resign. in ramakrishna rao v. sattemma (1960) 1 andh wr 433 the question was whether the plaintiff can sue for recovery of the emoluments when his grandfather, and subsequently his father submitted the resignation to a hereditary ..... offices under the state. consistent with this view subsec. (4) of sec.2 of the repealing act 16 of 1969 makes that all other proceedings pending except the proceedings as mentioned above in sub-sec. (3) of the said section shall abate. thus any proceedings under sec. 13 of act iii of 1895 for recovery of emoluments that were pending by the date the repealing ..... way to provisions of sec. 8 of the hindu succession act which prescribes a different mode of succession. again in smt. minshan v. tej ram : air1980sc558 a declaratory decree obtained by a collateral declaring that the gifts executed by a last male holder of certain estate governed by the general punjab customs act is not valid beyond lifetime of the last male holder was .....Tag this Judgment!
Court : Allahabad
Decided on : May-13-1985
Reported in : AIR1985All291
..... consequences. black's law dictionary, fifth edition, at page 222 contains the following definition of 'civil' :--'relating to private rights and remedies sought by civil actions as contrasted with criminal proceedings. the word is derived from the latin civilis, a citizen. originally, pertaining or appropriate to a member of a civitas or free political community; natural or proper to a citizen ..... , j., while holding in maneka gandhi's case : 2scr621 that the audi alteram partem rule of natural justice is applicable to and would stand satisfied in the case of proceeding for impounding of passport, if the passport authority gives to the concerned party post-decisional remedial hearing, observed thus : --'this should not only be possible but also quite appropriate, because ..... recently it was the opinion of the courts that unless the authority concerned was required by the law under which it functioned to act judicially there was no room for the application of the rules of natural justice. the validity of that limitation is not questioned. if the purpose of the rules of natural justice is to prevent miscarriage of justice one ..... board (1935) sr (nsw) 47; nakkuda ali v. jayaratne 1951 ac 66; r. v. metropolitan police commr., ex p. parker (1953) 1 wlr 1150; modern theatres (provincial) ltd. v. peryman (1960) nzlr 191 see also merchants bank ltd. v. federal minister of finance (1961) 1 all nlr 598 (nigeria) (revocation of licence). the decision in nakkuda ali v. jayaratne 1951 ac .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Dec-06-1985
Reported in : (1986)54CTR(MP)421; 165ITR745(MP)
..... erroneous and the same may be rectified. the jurisdiction of the high court relating to the nature of the proceedings in a reference either under the income-tax act, the gift-tax or any other allied act, is only advisory and to the questions which are referred to the high court, it can only subscribe ..... 's wife and portion 'c' fell to the share of the assessee himself. the return was filed by the assessee in the capacity of karta of the hindu undivided family. however, all the portions of the rewa house at bombay have been sold on different dates for rs. 39 lakhs (approximately). the wealth-tax ..... only an advisory jurisdiction. in k.s. venkataraman and co. (p.) ltd. v. state of madras : 60itr112(sc) , c.p. sarathy mudaliar v. cit  62 itr 576 , aluminium corporation of india ltd. v. cit : 86itr11(sc) and popular engineering co. v. cit : 140itr398(mp) , the aforesaid view that ..... fetch when sold in the open market that would constitute the value of the asset for the purpose of section 7(1) of the wealth-tax act, 1957. in computing the value of an asset for the purposes of wealth-tax, expenses which may have to be borne in effecting the sale ..... the high court acts in such matters in an advisory capacity has been registered. therefore, the aforesaid discussion makes it clear that the only power which the high court exercises in reference matters .....Tag this Judgment!