Court : Guwahati
Decided on : Aug-28-1958
..... , i have already shown that objections like these have not found favour in pronouncing upon the validity of the partnership instrument for purposes of registration under section 26a of the income-tax act. in the circumstances, therefore, my answer to the question under reference is, as held by the tribunal, in favour of the assessee. 13. as the department has failed, the ..... respect of cloth business continued to belong to the hindu family or it should be treated as a valid partnership document for purposes of registration under section 26a of the income-tax act, the document contained a resolution to keep the houses and house-sites joint, and that as there was no possibility to divide the cloth business consisting of cloth, furniture, ..... affirmative, then it follows as a matter of course that the assessee would be entitled to registration on the strength of the partnership instrument under section 26-a of the income-tax act. if the partnership is genuine, the partners as mentioned in the deed will be entitled to the benefit of the instrument during the assessment year under consideration. on the ..... of the hindu undivided family and a valid partnership was brought into existence thereafter and in allowing registration to the respondent on that basis under section 26a of the indian income-tax act?' 2. the relevant facts stated may be briefly recapitulated. a hindu undivided family consisting, of lachminarain singhania, the father, and four sons governed by the mitakshara school of hindu .....Tag this Judgment!
Court : Guwahati
Decided on : Jul-10-1958
..... of pannalal binjraj v. union of india : 1scr233 , the matter was considered in connection with the-constitutionality of section 5(7) a of the income-tax act. .in an earlier decision of the supreme court reported in : 29itr717(sc) in toe case of bidi supply co. v. union of india ( ..... i), by a majority it was held that section 5 (7-a) of the income-tax act was '. intra vires although the order passed under the said section was set aside on the ground that it was not justified by the provisions of ..... be easily defeated. i think the fallacy of the argument lies in overlooking the fact that the insidious discrimination complained of is incorporated in the act itself, it being so drafted that whenever any discrimination is made, such discrimination could be ultimately traceable to it.in the case of messrs. ..... terms and conditions of a license. section 36 then gives powers to the government to make rules. section 72 provides that the provisions of this act shall not apply to import, manufacture, possession, supply or sale of any bona fide medicated article for medicinal purposes by medical practitioners, chemists, druggists ..... force in eastern bengal and assam relating to the import, export, transport, manufacture, sale and possession of intoxicating liquor and of intoxicating drugs this act is enacted. chapter 1 deals with the definition and chapter ii deals with the establishment and control of the excise administration in the district. chapter .....Tag this Judgment!
Court : Guwahati
Decided on : Aug-07-1958
..... in the year 1937 from police bazar and named it as shillong gurkha dairy which he has been all along managing as his own personal business and has been paying income-tax. 3. the applicant in substance denied the claim of the plaintiff and asserted that the business was his personal property and that there was no family property which could ..... : 'whereas the stem of milliem in the khasi and jaintia hills has ceded to the british government the jurisdiction necessary for the municipal administration in accordance with the assam municipal act, 1923 of the villages of mawkhar, laetumkhra, mission compound and jajaw, south east mawkhar, andgarighana mawpram and jhalupara, laban, lumparing-cum-madan laban and malki, situate within the boundaries ..... this notification was issued by the crown representative in the exercise of his powers conferred by the india (foreign jurisdiction). order in council, 1937. by this notification, the indian registration act was made applicable to the villages specified in the preamble to the notification, of 16-1-1934 referred to earlier. the preamble of the earlier notification which we have quoted ..... be held jointly by the plaintiff and the appellant tek bahadur. the title of the plaintiff in the property was not declared by this document. section 17 of the registration act provides that any other non-testamentary instrument when such a document purports or operates to create, declare, assign, limit or extinguish, whether in present or in contingent, of the .....Tag this Judgment!