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Judgment Search Results Home > Cases Phrase: income tax act Sorted by: old Court: chennai Year: 1911 Page 1 of about 14 results (0.045 seconds)

Dec 29 1911 (PC)

Basrur Venkata Row Vs. the Crown

Court : Chennai

Decided on : Dec-29-1911

Reported in : (1912)22MLJ270

..... in the office of the head assistant collector of south canara. the forged documents related to the assessment to income tax of one vishnumurti upadhya for the year 1905-1906. the prosecution alleges thai the b. schedule of income put in by vishnumurti under the income-tax act, the takid issued to the village officers of gundmi to send a report, the takid issued to the ..... patel of gundmi to communicate to the assessee the order of confirmation of the tax, the deposition of vishnumurti before the village officers, the deposition of ..... payments made by him. vishnumurti denounced those documents as forgeries. when vishnumurti was being cross-examined in the sub-court as a witness he was shown certain certified copies of income-tax proceedings relating to him and cross-examined with reference to them. he denounced these also as forgeries. they were not filed in the sub-court, though the plaintiff vishnumurti and ..... the court called upon nagappa hande to produce them. nagappa applied for copies of these income-tax proceedings in february 1909; these certified conies were the documents used at the cross-examination of vishnumurti. the first accused is alleged to be the writer of these documents. he .....

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Dec 29 1911 (PC)

In Re: Basrur Venkata Row

Court : Chennai

Decided on : Dec-29-1911

Reported in : 14Ind.Cas.418

..... in the office of the head assistant collector of south canara. the forged documents related to the assessment to income-tax of one vishnumurti upidhya for the year 1905--1906. the prosecution alleges that the b. schedule of income put in by vishnumurti under the income tax act, the takid issued to the village officers of gundmi to send a report, the takid issued to the ..... patel of gundmi to communicate to the assessee the order of confirmation of the tax, the deposition of vishnumurti before the village officers, the deposition of ..... payments made by him. vishnumurti denounced those documents as forgeries. when vishnumurti was being cross-examined in the sub-court as a witness, he was shown certain certified copies of income-tax proceedings relating to him and cross-examined with reference to them. he denounced these also as forgeries. they were not filed in the sub-court, though the plaintiff vishnumurti ..... and the court called upon nagappa hande to produce them. nagappa applied for copies of these income-tax proceedings in. february 1909; these certified copies were the documents used at the cross-examination of vishnumurti. the first accused is alleged to be the writer of these documents. .....

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Nov 08 1911 (PC)

Vellappayal Ambalam and Two ors. Vs. Karuppiah Pillai

Court : Chennai

Decided on : Nov-08-1911

Reported in : (1914)ILR37Mad49

1. we are of opinion that a sale for arrears of water-cess would convey a title to the purchaser free of encumbranees. 'public revenue' is defined in section 1 of act ii of 1864 to include cesses payable of government on account of water supplied for irrigation and therefore includes the cess payable under act vii of 1865. section 42 of act ii of 1864 declares that all lands brought to sale on account of arrears of revenue shall be sold free of all encumbrances. the plaintiff in this suit therefore obtained a title free of the appellant's mortgage. the cases relating to sales for arrears of income-tax and abkari revenne have no bearing on the question before us. it is further urged that the sale for arrears of water-cess was invalid, as no notice was given to the inamdar. but this point was not raised in either of the lower courts even if it was open to the appellant to raise it.2. the second appeal is dismissed with costs.

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Feb 03 1911 (PC)

Kota Subbayya Gupta Garu Vs. the Secy. of State for India and ors.

Court : Chennai

Decided on : Feb-03-1911

Reported in : (1911)21MLJ656

..... of what was due. the second contention also, in our opinion, has not been properly substantiated. the plaintiff is admittedly in possession of accounts showing the actual income of the village for 10 years. he has withheld them from the court, and no good reason has been assigned for their non-production. his fourth witness, ..... a contention cannot be urged if the holder at the time when a kist falls due continues to be the landholder after it has become an arrear. the act, in our opinion, lays the obligation to pay the revenue, including all arrears, on every landholder irrespective of the time when he becomes the holder, and ..... , became liable to pay it to the collector, and on failure to pay it he became, in our opinion, a defaulter. we may refer to section 2 of act i of 1890, which defines a 'defaulter' as 'a person from whom an arrear of land revenue * * * is due.' we are of opinion that a ..... .5. it is unnecessary to refer to earlier cases in support of this position and the appellant does not contest it. according to section 2 of the act, every landholder is bound to pay the revenue due upon his land on or before the day on which it falls due. according to section 4, ' ..... a defaulter with respect to the arrears for faslis 1309 and 1310 is not sound. it is now well established that the word 'defaulter,' for the purposes of act ii of 1864, means the registered owner of the property with respect to which arrears of revenue are due - see boja sellappa reddi v. virdhachala reddi i. .....

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Feb 03 1911 (PC)

Kota Subbayya Gupta Garu Vs. the Secretary of State for India and ors.

Court : Chennai

Decided on : Feb-03-1911

Reported in : 9Ind.Cas.761

..... of what was due. the second contention also, in our opinion, has not been properly substantiated. the plaintiff is admittedly in possession of account showing the actual income of the village for 10 years. he has withheld them from the court and no good reason has been assigned for their non-production. his fourth witness his ..... a contention cannot be urged if the holder at the time when a kist falls due continues to be the landholder after it has become an arrear. the act, in our opinion, lays the obligation to pay the revenue including all arrears, on every landholder irrespective of the time, when he becomes the holder and if ..... .4. it is unnecessary to refer to earlier cases in support of this position and the appellant does not contest it. according to section 2 of the act, every landholder is bound to pay the revenue due upon by his land on or before the day on which it falls due. according to section 4 ..... a defaulter with respect to the arrears of faslis 1309 and 1310 is not sound. it is now well-established that the word 'defaulter' for the purpose of act h of 1864 means the registered owner of the property with respect to which arrears of revenue are due. see boja sellappa reddi v. vridhachella reddi 30 mk ..... it to the collector and on failure to pay it he became, in our opinion, a defaulter. we may refer to section 2 of act i of 1890 (government of india act) which defines a 'defaulter' as a person from whom an arrear of land revenue is due.5. we are of opinion that a landholder .....

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Mar 22 1911 (PC)

Fakir Nynar Muhamad Rowther Vs. Kandasawmy Kulatau Vandan and ors.

Court : Chennai

Decided on : Mar-22-1911

Reported in : (1912)ILR35Mad120

..... and must have been worth nearly rs. 2,000 instead of rs. 500. good wet land paid four times its revenue as rent, or three times the revenue as net income or 84 a year. this, at twenty years' purchase, gives rs. 1,684, and this was i consider the value of the lands in 1891. having sold his three eighths ..... disposition of property being without consideration, the donor if he has failed to divest himself completely of every interest in the property he cannot be called upon to do any act in order to give effect to his intention. this is the juristic ground on which the condition as to delivery of position is based and is stated as the second ..... many years it was and whether she was in exclusive possession of the plaint lands. the monigar whose duty it is to collect kist says that the grandmother paid government tax for ten years twenty years ago; subsequently she and second defendant paid together. that is to say that she paid kist up till 1835 alone and than jointly with her .....

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May 01 1911 (PC)

Nanjappa and anr. and Basuvaraju and anr. Vs. Nanja Rao and ors.

Court : Chennai

Decided on : May-01-1911

Reported in : 16Ind.Cas.478

..... of the arbitrators) clearly shows that they and the other arbitrators made inquiries of, and obtained statements from, the parties and checked account statements, discussed with the parties as to income and expenditure of the estates and the debts and expenses of nanja rao's side (family) another proper amount to be allowed for nanja rao's maintenance, took into consideration ..... in dispute in suit no. 2 of 1908, cannot be supported. but it could be separated without affecting the other portions of the award [see article 14(a), schedule ii, act v of 1908 and redman on arbitration, iv edition, 205 and khurshed ali v. wazir-un-nissa 7 a.l.j. 778 : 6 ind. cas. 857 and does not affect ..... the point' and that arbitrators 'can adopt the opinion of another person' as their own. they cannot delegate or surrender their own judgments and conscience but if they do not act 'contrary to their own judgment', they can gat the help of others' opinions in order to arrive at their own opinions.we hold that the award was the work of ..... five arbitrators surrendered their judgments to mr. bower in such a manner that, against their own view of the rights of the parties, they adopted mr. bower's view and acted merely as his mouth-piece. 'when he suggested rs. 14,000 as the reasonable sum payable to the plaintiff (nanja rao), the arbitrators increased it to rs. 15,000, mr .....

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Sep 20 1911 (PC)

Karumathil Puthiaveettil Kalliani Amma Vs. Karumathil Puthiaveettil Go ...

Court : Chennai

Decided on : Sep-20-1911

Reported in : (1912)22MLJ23

..... a demise, and that he believed himself bona fide to be a lessee, thus entitling him to compensation under section 5 of the malabar tenants improvements act. mr. anantakrishna aiyar for the respondent contends that no claim to compensation was made on the ground put forward in this court. we find on reference ..... by reason of the act of which he complains.' this principle, however, is not applicable to the case of the members of a marumakkathayam tarwad. the property of such a ..... partition, section 240]. the rule is '' well settled that the plaintiff, who complains of the act of his co-owner cannot obtain a decree for demolition of buildings or for joint possession, unless he can establish that he has sustained some substantial injury ..... in which he cannot use them advantageously to himself, for he is necessarily so compelled and required, if his improvements are to be treated as hostile acts subjecting him to the penalties visited upon a co-owner found guilty of an ouster of his companion in interest. [free-' man on co-tenancy and ..... 1 m.w.n. 12. what his duties are with respect to the disposal of the income of the property and what the rights of the other members of the branch are to receive a portion of the income are points that have not yet been judicially decided, and it is not necessary to make .....

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Sep 20 1911 (PC)

K.P. Kalliani Amma and K.P. Karunakara Menon Vs. K.P. Govinda Menon an ...

Court : Chennai

Decided on : Sep-20-1911

Reported in : (1912)ILR35Mad648

..... a demise, and that he believed himself bona fide to be a lessee, thus entitling him to compensation under section 5 of the malabar tenants' improvements act. mr. anantakrishna aiyar for the respondent contends that no claim to compensation he made on the ground put forward in this court. we find on reference ..... section 240], the rule is well settled that the plaintiff, who complains of the act of his co-owner cannot obtain a decree for demolition of building or for joint possession, unless he can establish that he has sustained some substantial injury ..... in which he cannot use them advantageously to himself, for he is necessarily so compelled and required, if his improvements are to be treated as hostile acts subjecting him to the penalties visited upon a co-owner found guilty of an ouster of his companion in interest; [freeman on go-tenancy and partition, ..... iv) that, if the demise be not upheld at all, the second defendant, being a co-owner of the property with the plaintiff, did not act wrongfully in constructing the building, and the plaintiff is not en tided to have it demolished, and that first defendant is entitled to compensation on eviction.3 ..... 1 m.w.n. 124. what his duties are with respect to the disposal of the income of the property and what the rights of the other members of the branch are to receive a portion of the income are points that have not got been judicially decided, and it is not necessary to make .....

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Sep 21 1911 (PC)

A.R. Krishnan Chetty (Died) and ors. Vs. Vellaichami thevan (Died) and ...

Court : Chennai

Decided on : Sep-21-1911

Reported in : 12Ind.Cas.568; (1911)21MLJ1077

..... the first defendant and his mother were not without necessaries for their support, and we are not satisfied that the could not have lived within their income if they had tried. even if some of the articles purchased with the money advanced by the money-lender were necessaries, the responsibility would rest on ..... contract between the first defendant and the plaintiff after the attainment of majority. the plaintiff's position is said to have been made worse by his acting on 1 the first defendant's offer to pay promptly on condition of his taking the assignment (exhibit m) but the plaintiff's statements at ..... the court's sanction under section 29. it is thus not a case in point.5. next it is contended that apart from rukku nachiar's act being valid, the first defendant and those who claim under him are precluded from disputing the validity of exhibit l, because in 1903 after attaining majority, ..... appellant's behalf fall far short of establishing the proposition that, when a guardian of a minor's property is appointed under the guardians and wards act, persons other than such guardians can legally bind the minor's estate. it would be exceedingly inconvenient for the minor's interests if there was such ..... to have attained majority and the guardian's powers ceased.2. exhibit l was executed by the first defendant's mother rukku nachiar alone, purporting to act as guardian of the first defendant and his sister. exhibit a was executed both by the first defendant and his mother, but she does not .....

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