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Judgment Search Results Home > Cases Phrase: income tax act Year: 1958 Page 45 of about 475 results (0.090 seconds)

May 06 1958 (HC)

Harakchand and anr. Vs. Khetdan and anr.

Court : Rajasthan

Decided on : May-06-1958

Reported in : AIR1959Raj107

..... mentioned that no notice for the time being be issued to the judgment-debtor, the reason being that the judgment-debtor had already taken away the income of his agricultural land for that year. the decree-bolder further mentioned that he was presenting the application merely to extend the limitation, and, therefore, ..... i have, therefore, no hesitation in holding that mere certified payments cannot extend the limitation in the present case under section 20 of the limitation act, the simple reason being that an essential requirement of that section as to the acknowledgment of payment appearing, in the handwriting of the person making the ..... forward by the appellants. as for the third case, all it says is that a payment may save limitation under section 20 of the limitation act if its conditions are fulfilled. to that proposition no exception need indeed be taken. apart from this, it was held in this case that a ..... extend the period of limitation, so as to bring the present execution application within time by virtue of the provisions of section 20 of the limitation act. 4. i now propose to decide the contentions raised by learned counsel for the decree-holders one by one. 5. the first question i ..... mst. lehri was substituted in place of ladmal under a mistaken impression by the learned district judge that the hindu women's rights to property act 1937 applied to rajasthan, and under this head the further contention is that hukmichand's second son jeevraj should have been brought on the record .....

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Sep 09 1958 (HC)

Subrao Vs. Bhupal Dasharath Katte and ors.

Court : Karnataka

Decided on : Sep-09-1958

Reported in : AIR1959Kant129; AIR1959Mys129; ILR1958KAR677; (1958)36MysLJ898

..... government. he prayed that the director be ordered to hand over the management and possession of a certain durgah and also adjoining hereditary lands together with income and profits. his case was that his ancestors had been the hereditary 'sajjadas' and 'mutavallis' of the durgah for generations. in the year ..... be deemed to have exercised his legislative authority. when again he affirmed or reversed a judicial decision, that may appropriately be described as a judicial act. a rigid line of demarcation, however, between the one and the other would from the very nature of things be not justified or even possible ..... united kingdom, for the parliament being the omnipotent sovereign is legally competent to do anything it likes and no objection to the constitutionality of its acts can be raised in a court of law.' 14. we have given the aforesaid quotations to show that wherever the legislative authority is absolute ..... regarding all domestic matters at that time and his word was law. it does not matter whether this be called legislation or an executive act or a judicial determination because there is in fact no clear cut dividing line between the various functions of anabsolute ruler whoso will is law ..... he was the supreme legislature, the supreme judiciary and the supreme head of the executive and there were no constitutional limitations upon his authority to act in any of these capacities. the 'firmans' were expressions of the sovereign will of the nizam and they were binding in the same way .....

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Apr 26 1958 (HC)

inayatullah Khan Vs. Diwanchand Mahajan and ors.

Court : Madhya Pradesh

Decided on : Apr-26-1958

Reported in : AIR1959MP58

..... contended that this ban was imposed to influence indirectly the petrol-dealer goverdhandas whose petrol-pump was situated on this road and who made much income during the crushing season when sugarcanes are transported to the saugar factories. correspondence in respect of this part of the case was brought to ..... , and even though the fiction had worked itself out, for all intents and purposes, in view of the provisions of the states reorganisation act, the state of madhya pradesh became substituted for the state of bhopal as one of the contracting parties. with this statutory novation, performance ..... when nandlal filed his nomination paper this objection was taken by mahajan, who contended that nandlal was disqualified under section 7(d) of the act and could not stand for the election. this objection was overruled by the returning officer (sardar amarjit singh), and he was allowed to contest ..... that proposition is available in jaikrishna v. sawatram, air 3940 nag 292, where pollock j. reached this conclusion in relation to the provincial insolvency act. and referred to a full bench decision of the madras high court reported in alagappa chettiar v. chockalingam chetty, ilr 41 mad 904 : ( ..... their lordships, the resolution of all election disputes must be limited to the extent they are provided for in the representation of the people act. basing his arguments upon this, shri dabir, who appeared for inayatullah, contended that the cross-objection was untenable. reference was made to section .....

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Jun 20 1958 (HC)

Ahmed Ali Khan Bahadur (Died) and anr. Vs. Banguluru Veeralla and ors.

Court : Andhra Pradesh

Decided on : Jun-20-1958

Reported in : AIR1959AP280

..... the creditors of the nawab present and future. 14. the suit was instituted prior to the amendment of section 53 of the transfer of property act by act 20 of 1929 which made it mandatory that the suit filed for the purpose of avoiding a transfer under section 53 should be instituted on behalf ..... appears to be to hold that 'knowledge' is a factor which should determine the starting point of limitation for a suit under section 53 t. p. act. venkatasubba rao j. alone was of opinion that the starling point of limitation was the date when the plaintiff exercised his option to avoid the transfer ; ..... so long as the appellants have a right to challenge the alienation. it is contended that article 120 of the first schedule to the indian limitation act would apply to this case and the period of limitation for a creditor impeaching the alienation would commence from the date on which he chose to ..... ) (fb). that judgments in personam cannot be construed as being conclusive against persons not parties thereto, is borne out by the scheme of the indian evidence act from sections 40 - 44. only judgments referred to in section 41 constitute conclusive proof of what they contain and section 43 in terms provides that judgments not ..... any rule of practice which has no statutory basis.'it is not necessary to refer to the amendment to section 53 of the transfer of property act and of the impact of that amendment on the nature of a suit filed by defeated attaching creditor for the purpose of avoiding a transfer as .....

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Apr 30 1958 (HC)

Alamelu Ammal and ors. Vs. Chellammal (Died) and ors.

Court : Chennai

Decided on : Apr-30-1958

Reported in : AIR1959Mad100

..... not entitled to a share of the moveables which were purchased by the family subsequent to the date of her husband's death out of the income or proceeds of the agricultural lands.the question as to how the share allotted to the widow devolved after her death did not arise in that ..... the decision reported in subbarao v. krishnaprasadam, should be held to have been overruled by theseobservations. he contended that under section 3(2) of the act a widow gets all the rights of her husband and if she filed a suit for partition, the jointness of the family is disrupted and the ..... be set aside.in support of the contention reliance was placed on the decision , wherein it was held that the estatewhich the widow takes under the act docs not on her death devolve on her husband's heirs, and the right of the coparceners to take by survivorship which was suspended as against ..... chief justice and panchapakesa ayyar j. an objection was taken that as chellammal had only a limited right under the hindu women's rights to property act, 1937, there was no right in her which would survive in favour of any legal representative of hers and that therefore the decree for partition should ..... 1919, on the file of the sub court, cuddalore, for partition of the joint family properties claiming rights under the hindu women's rights to property act, 1937.saminatha pillai was the first defendant and his wife and daughter were second and third defendants respectively. defendants 4 to 15 were alienees from saminatha pillai .....

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Aug 22 1958 (HC)

State of Mysore Vs. Md. Jalal and anr.

Court : Karnataka

Decided on : Aug-22-1958

Reported in : AIR1959Kant54; AIR1959Mys54; 1959CriLJ344; (1958)36MysLJ662

..... of the court to interfere, it being immaterial -- it being absolutely immaterial for the purpose who gives the information on which the court is to act.'this duty cannot, in my opinion, be effectively discharged unless the high court sees to it that the subordinate criminal courts conduct their proceedings strictly ..... the crown is entrusted to the high court and this is the reason for conferring on it the large powers, both under the government of india act, section 107 and section 439, criminal p. c. in this particular case before us, the crown counsel has admitted that the conviction is illegal. ..... aggrieved but by a third party. it is a little difficult for me to understand the principle of this distinction.if the high court could act in revision at the instance of a party. who is not directly interested, it is little difficult to accept the proposition that the moment the ..... there can be no doubt whatever that the opinion expressed by the learned district magistrate is correct and that the learned munsiff-magistrate of yadgir has acted in total disregard of the mandatory provisions of the code of criminal procedure.6. the learned district magistrate found it difficult to make a direction ..... learned district magistrate of gulbarga. the learned district magistrate observes that the munsiff-magistrate at yadgir who passed the order dated 29-7-1957 has acted in total disregard of the provisions of the code of criminal procedure. for one thing it was clear that the case was a warrant case .....

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Jan 09 1958 (HC)

H. Syed Ahmad Vs. Naghath Parveen Taj Begum

Court : Karnataka

Decided on : Jan-09-1958

Reported in : AIR1958Kant128; AIR1958Mys128; 1958CriLJ1201; (1958)36MysLJ184

..... successful career. he is still on the threshold. for the present he depends on his parents for his existence.his senior has been examined and according to him his monthly income averages between es. 50 to 80/-. he is not shown to possess any other assets. the fact that he purchased a car to humour his wife is not a proof ..... the rate of rs. 50/- per month and that from the date of the petition. there is no finding by the lower court as to what approximately is the monthly income of the husband nor is there any finding as to what his assets are. it has proceeded on the footing that the capacity to earn is itself sufficient means as .....

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Apr 30 1958 (HC)

M.L. Yacoob Sheriff Vs. Additional Assistant Controller, Estates Duty ...

Court : Chennai

Decided on : Apr-30-1958

Reported in : AIR1959Mad87; [1958]34ITR1(Mad); (1958)2MLJ447

..... , j. 1. on the death of lalu mean sahib, his estate in the hands of his heir, the petitioner, was assessed to duly under the previsions of the estate duly act, act xxxiv of 1953, and the additional assistant controller, assessed the sum payable as duty at rs. 5812.51. the total value of the estate was estimated at rs. 1,71 ..... , the mere pendency of the appeal does not by itself operate as a stay or bar the enforcement of the liability under the order appealed against. section 70 of the act specifically provides for stay of collection or payment in instalments. section 70 could well be invoked, though it does not expressly refer to proceedings which are the subject-matter of ..... , if that claim is allowed, no duty would be payable at all. in our opinion, all that section 63(6) provides for is that, apart from section 70 of the act there should be no discretion left and the amount demanded becomes payable if that is not the subject-matter of any appeal at all. with reference to what constitutes the ..... . against the decision of the additional assistant controller the petitioner preferred an appeal to the central board of revenue, availing himself of the statutory right under section 63 of the act. pending disposal of the appeal, the petitioner asked the additional assistant controller for stay of the collection of the duty imposed. though the real question in dispute in the appeal .....

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Apr 03 1958 (HC)

D.P. Dunderdele and ors. Vs. G.P. Mukherjee and anr.

Court : Kolkata

Decided on : Apr-03-1958

Reported in : AIR1958Cal465,62CWN484,(1958)IILLJ183Cal

..... skill andprofessional services can naturally be divided into shares which justifiably and properly vary according to the ability, seniority and specialty of each partner. the quality and cause of such income are not changed by the manner of its distribution as between the partners inter se. the second reason given by the tribunal is that the firm appoints assistants on salary ..... industry. that is the basic and distinctive test of industry for the settlement of whose industrial disputes the constitution of india as well as special statutes like the industrial disputes act and many other statutes have made zealous provisions for the industrial welfare of the country.17. but where the product is not the joint result of labour and capital, ..... manufacture, but also includes an undertaking or a calling. nevertheless, however wide that definition is, all human endeavour has not thereby become 'industry' within the meaning of the industrial disputes act. all human endeavour is industry in the literary sense but is not industry in the industrial sense. the words 'undertaking' or 'calling' in the context of this statutory definition ..... its interim award held that the firm of solicitors messrs. sandersons & morgans carry on a work which is industry within the meaning of section 2(j) of the industrial disputes act. the respondents include the industrial tribunal as well as the sandersons & morgans employees union.3. a preliminary point on jurisdiction under article 226 may be disposed of at the .....

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May 21 1958 (HC)

Joseph Pyke and Son (Liverpool) Ltd. Vs. Kedarnath Mohanlal and ors.

Court : Kolkata

Decided on : May-21-1958

Reported in : AIR1959Cal328

..... by the defaulting party. the second arbitrator in the present case must, therefore, be treated as an arbitrator appointed by the respondents and since he, acting conjointly with the arbitrator appointed by the appellants, extended the time for making the award, the extension was lawfully made.12. the third argument advanced ..... i confess that i did not quite follow now it was sought to be made out that the i central legislature or the central government, acting as a legislature, could legislate only with respect to contracts to be performed wholly within india, even if the contract related to properties in india ..... from that time up to the date of the contract is a rather sinuous line whose course is to be traced through a bewildering variety of acts, resolutions and orders. the learned judge appears' to have been taken through that complicated genealogy by the respondents and at the end of his ..... no award made on the basis of the contract and in pursuance of the agreement could be filed in india under the arbitration (protocol and convention) act, 1937.5. it does not appear to have been disputed before sarkar, j., that the vegetable oils and oil cakes (forward contracts prohibition) order, ..... an arbitration award against the respondents in london and thereafter made an application to this court under section 15(1) of the arbitration (protocol and convention) act, 1937, for an order that the award be filed. on 3-8-1955, sarkar, j., dismissed the application on the ground that the award .....

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