Court : Karnataka
Decided on : Mar-20-1958
Reported in : AIR1959Kant123; AIR1959Mys123
..... case, we think we shall not be erring on the wrong side if we say that the market value should be fixed by capitalising the net annual income at twenty years' purchase.'15. the property involved in the case of revenue divisional officer, trichinopoly v. section varada-chari, reported in : air1944mad271 , ..... purchase was arrived at by taking into account the interest yielded by government securities at the time of the notification under section 4(1) of the act which was accepted to be 3 per cent per annum. the capitalisation was, therefore, fixed at thirty-three and one-third years' purchase.it appears ..... of interest prevailing on gilt-edged securities at the time of the acquisition i.e., on the date of the notification under section 4 of the act.'in the same case, this point was further made clear by venkatasubba rao, j. explaining the term '20 years purchase'. his lordship observes:'it ..... ten months as the annual letting value on the assumption that two months' rent would ordinarily be required for defraying the expenses regarding repairs, municipal taxes and such other incidental expenses.there is no dispute on this point. he takes twenty years' purchase as the proper basis for calculation and fixes ..... haque v. the province of bengal, reported in : air1950cal83 . it was a case where a building was requisitioned under section 19 of the defence of india act read with defence of india rule 81 (2) (bb) and r. 75 (a) of the rules. the assessment of compensation by an arbitrator appointed for .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Sep-30-1958
Reported in : AIR1959SC107; 1SCR1440
..... ), 119 and 132. chapter xviii. offences, practice and procedure-sections 218-223. chapter xix. special provisions for recovery of taxes- whole. the executive officer shall exercise general supervising powers in respect of all matters covered by the central provinces and berar municipalities act, 1922 (11 of 1922). in hindi (by order of the governor of madhya pradesh) s. s. joshi, deputy ..... and obtained a certificate of legal aid. the national assistance board and the local committee considered only the financial circumstances of the bankrupt and not of the trustee whose disposable income was in excess of the lowest limit entitling a certificate of legal aid. the debtor company applied for an order of certiorari to quash the certificate alleging that the ..... 1950, reg. 4(1), it was a condition precedent to the grant of a certificate that there should have been a determination by the national assistance board of the disposable income of the trustee who was personally liable vis a vis his opponent. it was held that the board having legal authority to determine questions affecting rights of subjects had a ..... case has some distinguishing features, wanting in the case before us. the statute there prescribed the limit of income of applicant for a certificate of legal aid and the regulations required the determination by the national assistance board of the disposable income and disposable capital of such applicant which was a condition precedent to the grant of the certificate. clearly without .....Tag this Judgment!
Court : Kerala
Decided on : Feb-17-1958
Reported in : AIR1958Ker290
..... accordance with the revised scales of pay, and half in the case of other schools) of the excess of the approved recurring expenditure over the income from the tuition fees. a complication is introduced by the circumstance that the approved recurring expenditure includes, apart from the expenditure on teaching staff ( ..... higher fees than the standard fees. rule 32 (in) of the grant-in-aid code con-templates the possibility of a profit on account of income from tuition fees supplemented by the grant in that it requires that the profit should be spent on improvements to the school. all this notwithstanding, ..... instalments are taken into account in reckoning the income from tuition fees. moreover while the reckoning is on the basis of standard rates of fees, the management has the right, rarely if ever ..... , fort cochin, formerly in the malabar district of the madras state. the elementary section of this school is governed by the madras elementary education act (act 8 of 1920) and certain rules entitled 'rules relating to elementary schools', while the secondary section is governed by the madras grant-in-aid ..... which of course must account for the bulk of the expenditure), other items of expenditure such as expenditure on servants, rents and taxes, repairs and upkeep, and a further complication is that while the schools are entitled to collect fees for ten months a year only eight such .....Tag this Judgment!
Court : Mumbai
Decided on : Aug-06-1958
Reported in : (1959)61BOMLR95
..... peth stood two chawls. these chawls were mortgaged in the year 1947 and that an amount of rs. 1,543 was due and unpaid was municipal taxes in respect of chawls standing on this land. the land under acquisition abuts on the west on the math road. on the north is the property ..... to the claimant th e15 per cent. solatium. the claimant feeling dissatisfied with the award, applied for a reference under section 18 of the land acquisition act. the learned civil judge, senior division at poona, who heard the reference, confirmed the valuation of the land made by the land acquisition officer. but ..... particular question. in that case a building abutting on a common passage and with an interest in the passage was acquired under the land acquisition act and subsequently there was another proceeding for acquisition of the land which was used for passage for that building. in valuing the building the existence ..... s case, an appeal was filed against the decision of a special tribunal under the city of bombay improvement trust act. in that case the tribunal appointed under section 48(3) of bombay act iv of 1898 adopted an overall rate in respect of the entire area of land at rs. 15-11-0 ..... of the land, and the valuation of the land cannot be made by capitalising the net income received by the claimant. the land being building land and undeveloped, valuation by capitalising the income even if some income was received may be unfair to the claimant. nor is there any expert evidence about the market value .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-20-1958
Reported in : AIR1958SC838; 1SCR878
..... have any superior rights. the learned counsel for the respondents contends that the appellants are hit by the doctrine of lis pendens and therefore the act of substitution, which was effected on april 23, 1951, could not be in derogation of their right of pre-emption, which they have exercised ..... them in place of the original vendees. we cannot, therefore, hold that the plaintiffs' suit is in any way barred under the provisions of the act. 17. this leads us to the main question in this case, namely, whether the appellants having obtained a consent decree on january 23, 1951, ..... the rights of the various claimants. the aforesaid provisions do not materially affect the characteristics of the right of pre-emption as existed before the act. they provide a convenient and effective procedure for disposing of together different suits, arising out of the same transaction, to avoid conflict of decisions, ..... right being substituted in his place. 13. the next question is whether this right is modified or otherwise enlarged by the provisions of the act. relevant provisions of the act, material to the present purpose, read thus : 14. section 4 : 'the right of pre-emption shall mean the right of a ..... the aforesaid argument by stating that the plaintiffs, being preemptors of equal degree, have got a statutory right under section 17 of the pre-emption act to share the land with the appellants, and the appellants, having been substituted in place of the original vendees pendente lite, are hit by .....Tag this Judgment!
Court : Kerala
Decided on : Nov-18-1958
Reported in : AIR1959Ker323; 1959CriLJ1180
..... (1) calling upon the petitioner to furnish a return in the prescribed form showing the income on the basis of which he was liable to be assessed to profession tax was not served personally but by affixture as permitted by section 352(1) (d) of the district municipalities act. the affixture was made on door no. 305 but the petitioner contended that both ..... negatived on grounds more fundamental than the one now mentioned.5. admittedly after the petitioner was assessed to profession tax for the first half year of 1954-55 a notice of demand as enjoined by section 94 of the district municipalities act was served upon the petitioner as early as 8-2-1955 and the prosecution was launched only in january 1957 ..... , sherthallay by the municipal council of that town for non-payment of the profession tax assessed on him for the first half year of 1954-55. the prosecution was launched under rules 31 (2) and 38 of schedule ii of act xxiii of 1116 (the travancore district municipalities act, 1116). the learned magistrate found that the petitioner had wilfully omitted to pay the ..... amount due by him and accordingly convicted and sentenced him to pay a fine of rs. 6/- and in default to undergo simple imprisonment for 3 days. the tax due from him, namely, rs .....Tag this Judgment!
Court : Supreme Court of India
Decided on : May-22-1958
Reported in : 1SCR995
..... fees or voluntary subscriptions; they are free to conduct their schools according to their own religious tenets without molestation or interference'. 65. in the result, it was held that the act did not infringe the rights of the denominational institutions under section 22. these observations appear to be very apposite to the present contention. the position occupied by the minority institutions ..... the disadvantage of the owners of properties situate in the remoter parts of the city and was obviously discriminatory. there the discrimination was an integral part of that mode of taxing. that is not the position here, for there is no discrimination in the provisions of the said bill and consequently the principle of that decision can have no application ..... be entitled to participate in the grant. the validity of these provisions was challenged by the roman catholic institutions on the ground that they contravened section 22 of the manitoba act, and infringed the rights and privileges guaranteed therein. the supreme court of canada upheld this contention; but this judgment was reversed by the privy council, and it was held ..... classes, the total amount collected from scholars attending primary classes is quite considerable and forms an appreciable part of the total income of the school. if this bill becomes law, all these schools will have to forego this fruitful source of income. there is, however, no provision for counterbalancing the loss of fees which will be brought about by clause 20 .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Nov-13-1958
Reported in : AIR1959SC443; Supp1SCR426
..... in items 1 and 2. by his plaint the appellant also claimed to recover rs. 2,100 which had been collected by respondent 1 by way of income from the suit lands and a further prayer was made for the payment of current mesne profits by respondent 1. 2. before referring to the pleadings of ..... propounded, such pleas may have to be proved by the caveators; but, even without such pleas circumstances may raise a doubt as to whether the testator was acting of his own free will in executing the will, and in such circumstances, it would be a part of the initial onus to remove any such legitimate ..... proof which must be satisfied by the party who relies on a document in a court of law. similarly, sections 59 and 63 of the indian succession act are also relevant. section 59 provides that every person of sound mind, not being a minor, may dispose of his property by will and the three illustrations ..... proved to be in his handwriting, and for proving such a handwriting under sections 45 and 47 of the act the opinions of experts and of persons acquainted with the handwriting of the person concerned are made relevant. section 68 deals with the proof of the execution ..... how it is to be proved, we must inevitably refer to the statutory provisions which govern the proof of documents. sections 67 and 68 of the evidence act are relevant for this purpose. under section 67, if a document is alleged to be signed by any person, the signature of the said person must be .....Tag this Judgment!
Court : Kerala
Decided on : Mar-26-1958
Reported in : AIR1959Ker116
..... appeal was there any contention that the properties now in dispute were acquired by defendant 1 during his management of the tarwad with the aid of the income from tarwad properties. all that he had claimed before the preliminary decree, in the appeal and in the second appeal was only that the disputed properties ..... member of the tarwad but also one-fourth of the properties which he had acquired with the aid of the income from tarwad properties. neither that section nor any other section in the nair act prescribes the procedure to be adopted in partition suits.the procedure in partition suits is governed not by the provisions ..... help of tarwad property but it would not be a case of acquisition with the help or aid of the income of tarwadproperty which is the condition prescribed by section 40 of the nair act for entitling the manager who acquired the property to get one-fourth of it.it is only when property has ..... be partitioned was nagatived he had a special right over them under section 40 of the nair act and was entitled to get one-fourth of them as they were acquired by him with the aid of the income of the tarwad properties during his management of the tarwad. if he has any special right ..... been acquired with the aid of the income of tarwad property that the manager can claim the right to get one-fourth .....Tag this Judgment!
Court : Allahabad
Decided on : Sep-23-1958
Reported in : AIR1959All473
..... lal which is on the record. the net profits of arrah kalan should be about rs. 3,000/-. i cannot give the details of the income. accounts of the income of that village are kept by the defendant no. 1 and were also kept in the time of gopi nath. the accounts must be with the ..... be overlooked that the waqf was created by the will of 1883 and this suit was filed in 1939.oral evidence of whether kanhaiya lal used the income of arrah kalan for the purposes of the? waqf would he difficult to obtain. there is no definite or reliable evidence to show that he maintained ..... of 'thakur; dwara', and the appointment of 'pujari'. they shall also like myself, have power to change the 'pujari' at the proper time.out of the income of the said village, whatever profits shall accrue after payment of government revenue, the pay of servants of the village and village expenses, shall be utilised in paying the ..... a deed but divestment must be shown to have taken place. mutation of name is such proof of divestment and appropriation of income would also constitute such a proof. but that the waqf was acted upon may be proved in other ways also. in this case the position is that the plaintiff who is now asserting ..... to us to be futile for the plaintiff to say that the waqf was not acted upon. in our view, inasmuch as expenses have admittedly been incurred in connection with the temple, it is legitimate to infer that the income of property which had been made a waqf of was drawn up whenever expenses were incurred .....Tag this Judgment!