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Judgment Search Results Home > Cases Phrase: income tax act Year: 1958 Page 44 of about 475 results (0.094 seconds)

May 16 1958 (HC)

Nani Kunjukrishnan Vs. Padmanabha Pillai Krishna Pillai

Court : Kerala

Decided on : May-16-1958

Reported in : AIR1959Ker38

..... to recover possession of the middle plot of kypallivilagom puraidom alsoon payment of value of improvements thereonwhich also will be determined in accordance withthe provisions of act x of 1956. except to theextent indicated above, the appeals are dismissed.respondents 7 and 11 (defendants 49 and 59) ina. s. no. ..... as a supplementaryground and is based on the travancore-cochin compensation for tenants improvements act (x of 1956.) which provides for computation of compensation for trees, on three-fourth of the capitalised net income for 20 years. until this act was passed on 31-10-1956, there was no statute law in travancore ..... governing the award of such compensation, but according to judicial decisions the practice was' to capitalise the income for 8--1/3 years in the case ..... of cocoanut trees, jack trees, etc., to deduct one-fourth of the same for tax ..... and maintenance and another one-fourth as the share of the owner of the land and to award the balance to the mortgagee or tenant as value of improvements.the additional ground has been raised to take advantage of the new act. this claim is objected to .....

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Oct 06 1958 (HC)

Ouseph Lukka Vs. Ananthanarayana Iyer Ramakrishna Iyer

Court : Kerala

Decided on : Oct-06-1958

Reported in : AIR1959Ker233

..... o. s. 179 of 1118 whichdefendants 1 and 2 instituted against him in thekottayam district court and there he had admitted that he was maintaining accounts with respect to his income and expenses. those accounts have not been produced in this suit. it is therefore not possible to know how the amount of rs. 2,500/- referred to above has been ..... money from the state. we will therefore allow the normal rule as to aopropriation of payments to operate in this case. that rule is embodied in section 59 of contract act and that section reads thus: 'where a debtor, owing several distinct debts to one person, makes a payment to him, either with express intimation, or under circumstances implying that the ..... exts. b to e do not all provide that the debt will be paid on any specified date. a passage occurring at p. 363 of pollock and mulla's contract act (eighth edition) may usefully be quoted here: '.........where by a mortgage bond the debtor agreed to repay the loan made to him by thecreditor in kind by delivery of certain .....

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Jan 17 1958 (HC)

Sangapu Vishwanadham and ors. Vs. Kanneganti Basavayya and ors.

Court : Andhra Pradesh

Decided on : Jan-17-1958

Reported in : AIR1959AP180

..... that 'every math and temple shall pay annually for meeting the expenses of the board such contribution not exceeding one and a half per centum of its income as the board may determine' etc. section 70 also is relevant in this inquiry and it recites :'the costs, expenses and contribution payable under sections ..... was being used as flower garden for the temple. as remarked by the learned judge, if this defendant had paid a few annas bv way of tax. it must have been because he was performing the kalyanotsavam of the temple and must have been using the flowers for this context, we ..... in the following circumstances.the board of the hindu religious endowments levied contribution on this temple in terms of section 69 of the madras religious endowments act and sought to recover it by attaching the properties in possession of tbe appellants as the amounts were not paid by the temple. they intervened with ..... were notified of the amounts due from the institution. it may not therefore be incorrect to state that far from representing the institution the board was acting against, the institution. its attempt was to recover the contribution from the properties of the institution. thus, the temple could not be regarded as a ..... submission. tbe decision of the court does not put the trustee in a better position than if his act or assertion stood by itself. if a person is precluded from doing a particular act the fact that he managed to get a recognition to it from a court would not put him in .....

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Apr 16 1958 (HC)

Sarwar Lal Vs. Ram Narayan and ors.

Court : Andhra Pradesh

Decided on : Apr-16-1958

Reported in : AIR1959AP307

..... this smashan and secondly that the defendants are his agents to perform the ceremonies on his behalf and have a contractual obligation to pay half the income of the ceremonies.w(c) have to examine whether either or any of these positions are established and whether the right that is claimed is a ..... claim relates to offerings made by the jujmans for the funeral rites performed by the maha is not his exclusive right. nor is it a tax or compulsory payment for cremating the dead on that land. it is a 'vrit' (birt) or priestly dues. assuming that he has been engaging ..... the ceremonies, done by the plaintiff or his agents, the defendants will not interfere with that right. he also iound that the defendants were not acting as agents or servants of the plaintiff in performing the funeral rites and that his suit against them for recovery of the amount in relation to raja ..... the civil courts unless barred by any express provisions of law or by necessary intendment thereof. the courts can under section 42 of the specific relief act grant declaratory relief in this behalf at the request of the person entitled to a legal character or to any right to property,the question is whether ..... right claimed is of civil nature cognizable by the civil courts. to appreciate this, a reference to the provisions of section 42 of the specific relief act and also section 9 of the civil procedure code seems to be necessary. the said sections read thus;'section 42: any person entitled to any legal character, .....

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Sep 23 1958 (HC)

Bidi Leaves and Tobacco Merchants' Association Vs. State of Bombay

Court : Mumbai

Decided on : Sep-23-1958

Reported in : (1959)61BOMLR890; (1959)IILLJ286Bom

..... of his whole family which otherwise would not be able to earn anything. it was stated that most of these workers were really agriculturists and that they supplemented their meagre incomes from agriculture by this useful cottage industry. in support of this mr. phadke also invited our attention to the fact that at one time so much of agricultural labour took ..... they would have done so, in clear language, especially when they conferred several other powers. therefore, in my opinion, there is no scope for implication of any further powers. the act confers powers and delimits them itself by its express provisions. 118. the legislature moreover was not unaware that consequent upon the provision of minimum rates of wages in any employment ..... giving notice. this contention was sought to be met, on behalf of the workers' union, by suggesting that such a provision must necessarily be implied in order to make the act and the award effective. chief justice griffith, in delivering the judgment, negatived the implied power in the following words : 'such a condition would involve, of course, a remarkable interference with ..... to intervene by getting legislature passed, prohibiting the migration of agricultural labour to the bidi industry. that was the central provinces and berar regulation of manufacture of bidis (agriculture purposes) act (lxiv of 1948), which was challenged before the supreme court of india in chintamanrao v. state of m.p. : [1950]1scr759 and declared ultra vires of art. 19(1)(g .....

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Sep 19 1958 (HC)

Elias Saleh Mohamed Sait and ors. Vs. Khanmull and ors.

Court : Karnataka

Decided on : Sep-19-1958

Reported in : AIR1959Kant102; AIR1959Mys102; ILR1958KAR724; (1958)36MysLJ868

..... 1 and 2 or their deceased brother was not in possession of any immovable property. it is not shown that they had any other source of income. it is vaguely suggested that they had an agency business. there is no satisfactory evidence in support of that case. nor is there any material ..... of section 6 of sonthal parganas settlement regulations. the relevant portion of that section is in pari materia with section 17 of the mysore money lenders act. interpreting the same, their lordships held that 'the amount decreed as interest', which according to them meant, the interest payable till the date fixed ..... in the case reported in siba prasad misra v. nurabati zamindariani, air 1949 orissa 37. the relevant portion of section 10 of the orissa money lenders act is as follows :'-......that no court shall in any suit ..... orby any other person in respect of a loan ..... passa decree for an amount of ..... deemed to discharge the antecedent loans and create a new loan. but in this case we are guided by the definition given in the mysore money lenders act.the word 'principal' has been defined to mean, 'the amount actually lent to the debtor'. again. the expression used is not 'loan' but 'original ..... in question were fully supported by consideration. the court below held that the mortgagors were entitled to relief under section 17 of the mysore money lenders act. but in its opinion it is not permissible to go behind exhibits i and ii and the consideration mentioned in these deeds should be deemed to .....

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Jun 27 1958 (HC)

Badrivishal Pillie Vs. J.V. Narsing Rao

Court : Andhra Pradesh

Decided on : Jun-27-1958

Reported in : AIR1959AP116

..... of the election tribunal, hyderabad, dismissing the petition preferred by the appellant under sections 80 and 81 of the representation of people act, 1951 (hereinafter called the act), that the election of the respondent was void for the reason that the appellant's nomination was improperly rejected. seven candidates including ..... one at will. a partnership except when it is at will can only be dissolved by mutual consent. (see section 32 of the partnership act).18. we shall first examine the relevant documents and the surrounding circumstances bearing on the factum of resignation from the partnership. as already stated, ..... the appellant made an admission that he, his father and brother constituted a joint undivided hindu family owning several businesses and that the income from them went into the common pool for the benefit of all the members.the rejoinder filed on behalf of the appellant traversed ..... information from the representative of the appellant and adjourning the proceedings to the next day contrary to the provisions of section 36 of the act questioning the correctness of the statement in the order of rejection as also the legality thereof.3. the respondent filed a written statement denying ..... which had a subsisting contract with the government and as such disqualified as contemplated by section 7(d) of the representation of the people act. as the controversy turned on the question as to whether the contract was with the union government or with the provincial government and as .....

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Sep 18 1958 (HC)

Kanteti Sastrulu Vs. Madupalli Venkateswara Rao

Court : Andhra Pradesh

Decided on : Sep-18-1958

Reported in : AIR1959AP232

..... that the matadhipati was not a bare trustee but occupied a peculiar position and had beneficial ownership to some extent in the property and its income.'even in the case of a dharmakartha or the manager of a temple, there may be instances where such a dharmakartha is not merely a ..... mutt, : [1954]1scr1005 . the supreme court had to examine the legality of a scheme settled under the madras hindu religious and charitable endowments act 1951 (madras act xix of 1951) in connection with the sri shirur mutt which, it was complained, interfered with the rights of the doing so, they ..... air 1923 mad 497), the bench consisting of spencer and venkatasubba rao jj., was dealing only with section 59 of the madras court of wards act (madras act i of 1902) which had reference only to property of which the minor was the owner. that section postulated that the title to the property ..... have reached the conclusion that the hereditary trusteeship of a religious institution constitutes 'property' within the ambit of section 7 of the guardians and words act and there is no warrant for giving a narrow and restricted interpretation to the expression 'property' occurring in that section.if the argument of the ..... to be noticed is angurbala mullick v. debabrata mullick, : [1951]2scr1125 . here again, the provisions of the hindu women's rights to property act (xviii of 1937) formed the subject matter of the appeal. the main controversy centred round the point as to whether a widow after the death of .....

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Oct 29 1958 (HC)

State of Punjab Vs. Jawahar Mal and Sons, Delhi

Court : Punjab and Haryana

Decided on : Oct-29-1958

Reported in : AIR1959P& H424

..... which impel me to hold that this is not a fit case in which the suit ought to be stayed under section 34 of the arbitration act. one of the matters in controversy between the parties is whether clauses 12 (relating to 'alterations in specifications and designs'), 13 (relating to ' ..... advice which might be given him, he should not be stopped from carrying on the arbitration, particularly because under the 19th section of the arbitration act, 1889, there was a method by which the contractor could, if he felt aggrieved, obtain the opinion of the court upon the true construction ..... engineer. kekewich, j., held that the correspondence showed that the engineer had finally made up his mind on the point and was, therefore, disqualified to act as an arbitrator, and granted an injunction. the court of appeal, however, held that considering the position or the engineer who, as engineer of the ..... quality and character of the materials in question; they knew that these engineers had to do that as well as to act as arbitrators.knowing that, they agreed that they would accept the arbitrators and they could not turn round and say that, because their judgment was ..... which had been made against the engineers as arbitrators in that case, observed that the parties knew perfectly well, when they consented to those engineers acting as arbitrators, that difficulties of the nature suggested might arise; they perfectly well knew that these engineers were the persons who were to determine the .....

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Mar 14 1958 (HC)

W.N. Mammad Kunhi Vs. W.N. Ibrayani Haji and ors.

Court : Kerala

Decided on : Mar-14-1958

Reported in : AIR1959Ker208

..... the estate. following air 1918 mad 557, apportionment was allowed in that case on the ground that the principle of sec. 36 of the transfer of property act, which embodies a rule of justice, equity and good conscience can be; applied to cases of execution sales also.yet, another case relied upon by defendant ..... the absence of a contract or local usage to the contrary, all rents, annuities, pensions, dividends and other periodical payments in the nature of income shall upon the transfer of the interest of the person entitled to receive such payments, be deemed as between the transferor and the transferee, to accrue ..... of the parties at the time of the partition.we are, therefore, of the view that the principle of spc. 36 of the transfer of property act is not applicable to cases of partition of joint families and that, in the absence of a contract or other circumstances showing a contrary intention, the ..... estate of the deceased holder of the property. in that case also it was held that the principle underlying s. 36 of the transfer of property act would apply as it was a principle of justice, equity and good conscience.various other cases were also cited before us by the defendant's counsel ..... i.e., 1/5 of the rent of five years). reliance was placed in support of this contention on section 36 of the transfer of property act and certain decisions of the madras high court regarding the applicability of the principle embodied in that section even to cases not strictly coming under it. this .....

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