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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Year: 1910 Page 1 of about 6 results (0.114 seconds)

Feb 01 1910 (PC)

Bashiakar and anr. Vs. Venkata Varada Thatha Chariar Alias Cihnnasawmy ...

Court : Chennai

Decided on : Feb-01-1910

Reported in : 7Ind.Cas.148

..... their stotrapatam by themselves reciting the prahandham or in any other way. the defendants contetided that there is no such office as alleged by the plaintiffs and there was no income or honour attached to such office and that the recital of the stotrapatam has been given up after 1882 when their right to adyapakam miras was established by the high ..... report of the sub-magistrate that the tengalais were attempting an innovation in 1902 and it was not the practice for about 50 years to sing prabandham. this report was acted upon (exhibit ii). the village is inhabited, by the vadagalais. we accept the plaintiffs' evidence accordingly on this point. the plaintiffs' 21st and 22nd witnesses--the petition manager of the ..... was disputed when it was first produced about the same year. the sadder amin before whom it was first filed considered it to be genuine. the appellate court did not act upon it. the parties are not agreed before us as to whether it was found genuine by the appellate court or not. on certain other occasions when it ought to .....

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Apr 21 1910 (PC)

Sree Raja Datla Venkata Suryanarayana Jagapathiraju Bahadur Garu and a ...

Court : Chennai

Decided on : Apr-21-1910

Reported in : (1911)ILR34Mad143

..... such tenure that on the family alienating the villages, the alienee would be liable to pay assessment at the rate of 12 annas, per rupee on the annual income; and that the property was subject to a mortgage for rs. 30,000 in favour of one gunnam peddayya. they also alleged that since the sale the ..... under the contract (see sections 231 and 232 of the contract act). it may be that though such a person is really an agent in the matter of the contract, he can be properly called a mere benami-dar ..... to suits either based on or seeking to avoid a contract of sale, for, in cases of the latter class, the person actually entering into the contract acts, as a matter of fact, as agent of an undisclosed principal, and it cannot be contended that such a person acquires no rights and incurs no liability ..... such as a suit in ejectment. but none of the cases, relied on by the appellant are authority for the contention that where a person who is really acting for another, but does not disclose the fact, enters into a contract for the purchase of land and the land is conveyed to him in pursuance of ..... a fraudulent arrangement between the benamidar and a third person, could recover the property from the latter, and that to such a case section 95 of the limitation act did not apply. the other cases cited in support of the appellant's contention, for instance, kutha perumal rajali v. the secretary of state for india i. .....

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Apr 27 1910 (PC)

Nachiappa Chettiar Vs. Chinnayasami Naicker

Court : Chennai

Decided on : Apr-27-1910

Reported in : (1906)ILR29Mad453

..... her consent. but if he did not alienate them and she survived him she took the estate free from any obligation to discharge his debts. again, before lord romilly's act, 3 and 4, will. 4, cap. 104, the simple contract creditors could not proceed against the real estate of the deceased except when he was a trader, and copyholds were ..... interest and a common possession.' the widow's claim, therefore, can only be postponed to claim by survivorship. this rule of succession as to impartible estates has been reaffirmed and acted upon by the privy council even after the case in sartaj kuari v. deoraj kauri i.l.r. 10 all. 272. see jogendro bhupati hurrochundro mahapatra v. nityanand man sing ..... are free.17. illustrations may be found in hindu as in english law.18. a hindu widow is at liberty to dispose of the income from her husband's estate. but if she has not disposed of such income, it becomes a part of the husband's estate, goes to his heirs, and ceases to be available to satisfy her debts.19 ..... . before the married women's property act, the husband was entitled absolutely to his wife's leaseholds. he had power of alienation, though not by will .....

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Sep 09 1910 (PC)

Kandukuri Mahalakshmamma Garu, Proprietrix of Urlam and ors. Vs. the S ...

Court : Chennai

Decided on : Sep-09-1910

Reported in : (1911)ILR34Mad295

..... grown with second crop at the date of the settlement, but there are statements made by the inam deputy collector which indicate that in estimating the income from the land the cultivation of second crops was taken into consideration.43. in exhibit lxxvi we have an explanation of the method adopted to ..... some village in the neighbouring polaki estate which had shortly before come into the hands of the government and an acreage rate of rent or land-tax was fixed, based on an average of the rates obtaining in the polaki estate village taken for comparison.44. in considering the fertility of the ..... . but the provisions of section 2 are clear enough and we cannot ignore a declaration contained in that section simply because the other provisions of the act deal principally with the question of encroachments on public land. so far as this case is concerned the provisions of section 2 amount to a declaration ..... forming therein, the vamsadhara river is undoubtedly a natural stream, and the definition of a natural stream given in the explanation to section 7 of the basements act 'indicates that in the eye of the law the stream is the flowing body of water--and a stream, was defined by lord watson in m' ..... appeals except appeal no. 41 of 1905, which is for costs only, relate to the right claimed by the government to charge a water-cess under act vii of 1865 (madras) on lands in the urlam zamindari and lukulam agraharam in the chicacole taluk of the ganjam district, irrigated from four channels, the .....

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Sep 09 1910 (PC)

Kandukuri Mahalakshmamma Garu, Proprietrix of Urlam and ors. Vs. the S ...

Court : Chennai

Decided on : Sep-09-1910

Reported in : (1910)20MLJ823

..... with second crop at the date of the settlement, but there are statements made by the inam deputy collector which indicate that in estimating the income from the land the cultivation of second crops was taken into consideration43. in exhibit lxxvi we have an explanation of the method adopted to ascertain ..... some village in the neighbouring polaki estate which had shortly before come into the hands of the government and an acreage rate of rent or land tax was fixed, based on an average of the rates obtaining in the polaki estate village taken for comparison.44. in considering the fertility of the ..... bat the provisions of section 2 are clear enough and we cannot ignore a declaration contained in that section simply because the other provisions of the act deal principally with the question of encroachments on public land. so far as this case is concerned the provisions of section 2 amount to a declaration ..... therein. the vamsadhara river is undoubtedly a natural stream, and the definition of a ' natural stream' given in the explanation to section 7 of the easements act indicates that in the eye of the law the stream is the flowing body of water-and a 'stream' was defined by lord watson in m'nab v ..... appeals except appeal no. 41 of 1905, which is for costs only, relate to the right claimed by the government to charge a water cess under act vii of 1865 (madras) on lands in the urlam zemindari and lukulam agraharam in the chicacole taluk of the ganjam district, irrigated from four channels, the .....

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Oct 18 1910 (PC)

The Secretary of State for India in Council Represented by the Collect ...

Court : Chennai

Decided on : Oct-18-1910

Reported in : (1911)ILR34Mad366

..... be apparent when the reason for inferring its existence is considered. it is based simply on the assumption that in fixing the peshcush with reference to the income derivable from the zamindari, government must be presumed to have taken into account all irrigation facilities then enjoyed by the zamindari ryota.13. practically therefore the ..... (1904) 14 m.l.j. 350, the former is easily distinguished on the ground that it was passed before the amendment of the irrigation cess act by madras: act v of 1900. maria susai mudaliar v. the secretary of slate for india in council (1904) 14 m.l.j. 350 has been referred to ..... the great majority of cases no other test of any practical value than that of the area irrigated can be suggested. it has been constantly adopted and acted upon as conclusive of the extent of a mittadar's, zatnindar's or inamdar's rights to free irrigation, as numerous decisions show. we need only ..... pappankal itself, it cannot be denied that the irrigation is effected by means of the water of the karuppanadi and following the interpretation of section 2 of madras act iii of 1905 adapted by miller and munro, jj. [uralam proprietrix v. the secretary of state for india i.l.r. (1911) mad. 295] ..... to levy water-cess on irrigation so conducted and this has to be judged solely with reference to the provisions of madras act vii of 1865.3. a reference to the act will show that the essential conditions for the levy of water-cess are these:a. the irrigation must be effected by means .....

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