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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Year: 1909 Page 1 of about 5 results (0.046 seconds)

Aug 16 1909 (PC)

T. Lutchimee Doss and anr. Vs. the Secretary of State for India in Cou ...

Court : Chennai

Decided on : Aug-16-1909

Reported in : 3Ind.Cas.456

..... by the inamdar on the average extent of 141 acres of nanjai land and 36 acres of punjai land was taken into account in arriving at the income. it is contended by the plaintiff that at least to this extent the inamdar is entitled to free irrigation, and on the other hand, the advocate ..... irrigation of nanjai or punjai land. the advocate-general has not shown us how this charge is to be distinguished from the water-cess leviable under the act of 1865, and we do not think there is any true distinction. there was then an engagement between the inamdar and the inam commissioner by which the ..... the inamdar is entitled to a definite share of the water in the tank, and that being so, the government has a right by virtue of madras act vii of 1865 to levy cess for water supplied for irrigation.8. the inam granted in 1826 was enfranchised in 1871, a quit rent being fixed at ..... the inam commissioner and the inamdar amounted to this : a certain income is derivable from taxes of different kinds including taxes for the use of water for 36 acres of dry lands and for 2nd crop on 141 acres of wet lands. of this income the inamdar takes three-fourths and the government one-fourth as the value ..... would inevitably follow the default in payment. it is not necessary to decide whether or not the acts of the officers of the government amounted to coercion within the meaning of section 15 of the indian contract act; even if they fall short of that it may be open to the plaintiff to recover narayanasami reddi .....

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Jul 13 1909 (PC)

In Re: Botcha Ramudu and anr.

Court : Chennai

Decided on : Jul-13-1909

Reported in : 4Ind.Cas.1051

..... the police and induced to give false evidence with regard to the accused giving up the jewels from the bed of the stream. the karnam is a brahmin, with an income from his land of rs. 3,000 a year, and lives three miles from alaparthi. he is not a man likely to be deceived or to be subject to police ..... of coincidence that they should have mentioned the very ornament which she produced afterwards, although the deceased was robbed of a number of other jewels. i am not prepared to act upon such a surmise. the examination-in-chief of 1st prosecution witness, father of the deceased regarding the finding of the jewels also throws considerable suspicion on the bona fides ..... gave out the truth. obviously a story told by a child of nine under such circumstances has to be irresistibly corroborated by other evidence before one should be justified in acting upon. it.8. the corroborative evidence in the case as already indicated is furnished by the alleged discovery of the jewels. in this connection it should be remembered that the ..... house, and when taken there she produced it. it is m.o. no. iii, and is identified as one of the nose-rings worn by the deceased before her murder. acting on the information obtained from pagi mallamma, the village officers and others again questioned the accused and told them it was no use now to deny their guilt. the accused .....

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Oct 27 1909 (PC)

Kailasam Pillay Vs. Nataraja Tambiran and ors.

Court : Chennai

Decided on : Oct-27-1909

Reported in : 5Ind.Cas.4

..... to the maintenance of the establishment, but the superior has large dominion, over it, and is not accountable for its management, not for the expenditure of the income, provided he does not apply it to any purpose other than what may fairly be regarded as in furtherance of the objects of the institution.' as regards the ..... is or is not in possession of the same, is one which determines a question of 'proprietary title' within the meaning of section 111 of the land revenue act, and is appealable to the district judge as such. we are of opinion that it is not.6. with these remarks, we set. aside the order and ..... to object to the partition as usufructuary mortgagees in possession of the shares in question. they in effect pleaded the proviso to section 107 of the land revenue act, and no doubt this proviso was in the mind of the learned district judge when he passed the order he did. the question is whether it lay ..... not. the assistant collector would not have determined any question of 'proprietary title' in the sense in which the words are used in the land revenue act. he would have had to decide first of all whether he could go behind the entries in the village records at all, and then whether the ..... mortgagees and that they were entitled as such to object to the partition because of the proviso to section 107 of the land revenue act, would the decision of the assistant collector on this point have been appealable to the district judge as a decision falling under section 111 of the said .....

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Nov 02 1909 (PC)

P. Parvathi Kattilammah and ors. Vs. P. Ramachandra Ejman and ors.

Court : Chennai

Decided on : Nov-02-1909

Reported in : 6Ind.Cas.1017

..... so let into possession, the suit for a declaration that the mortgages do not bind the plaintiffs will not lie as being opposed to section 42 of the specific relief act? the evidence of transfer of possession is very weak, and it is easier to accept evidence that there has been no change of tenants since the mortgages: it is not ..... did not examine him. in these circumstances the absence of accounts cannot at any rate lead to any presumption in the plaintiffs' favour. the subordinate judge has probably underestimated the income of the family, and there is evidence that the family was maintained principally by the rajas and not out of their, own ..... income, so that it is not possible to say that they could not have acquired properties worth rs. 18,000: on the other hand, the 2nd defendant's husband ramavarma was .....

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Dec 01 1909 (PC)

Palamalai Mudaliar Alias Palamalai Pillai Vs. the South Indian Export ...

Court : Chennai

Decided on : Dec-01-1909

Reported in : (1910)20MLJ211

..... do not seem to me to prove anything. exhibit x b is from the 1st april 1903 to the 31st march 1904 and is kept for purposes of income tax. the writer is not called and there is no evidence when the earliest entries were made and they may well have been made at a much later date ..... into cash to enable them to keep it out of the hands of their creditors, the sale will be voidable under section 53 of the transfer of property act, and i agree also that in the present case the vendee ought to be allowed a charge on the land sold to the amount of rs. 7,500 ..... two creditors to the plaintiffs and the other creditors, it is clear and is admitted that the sale would not be voidable under section 53 of the transfer of property act, but the burden of proving this, where the sale appears otherwise to be voidable, is on the defendant (narayana pattar v. viraraghavan pattar i.l.r. (1900 ..... property beyond the reach of the creditors by converting it from land into cash, that would, i think, bring the case within section 53 of the transfer of property act. in this country, at any rate, that is the most obvious and effective method of defeating and delaying creditors. we have of course, been referred to wood v ..... be allowed.12 i have had greater difficulty in accepting the evidence as sufficient to establish a case under section 53 of the transfer of property act, but i am not prepared to dissent from my learned brother's conclusion. i therefore agree in the modification of the decree proposed by him. .....

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