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Judgment Search Results Home > Cases Phrase: indian partnership act Court: andhra pradesh Year: 1958 Page 1 of about 11 results (0.050 seconds)

Jun 27 1958 (HC)

Badrivishal Pillie Vs. J.V. Narsing Rao

Court : Andhra Pradesh

Decided on : Jun-27-1958

Reported in : AIR1959AP116

..... not drawn to any document to prove that lakshmilal had received this letter. that apart, under section 32 of the indian partnership act a partner could retire only with the consent of all partners or in accordance with the express agreement of the parties or where the ..... of nomination between the company and the government.16. indisputably, the appellant was one of the partners of pittie mallani and co., and this partnership acted as the managing agent of fine hosiery mills ltd., and the mills had entered into contracts with the state government for the supply of some ..... before the date of nomination as a partner cannot retire from partnership by a unilateral action unless the partnership is 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 document relied on in support of the appellant's case in ..... at some length relating to pearl surgical and dressing works. it is not in dispute that the pearl surgical and dressing works belong to the partnership known as raja bahadur bansilal and sons of which the petitioner, his brother lakshmilal and father were partners. but the appellant's case is that .....

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Dec 08 1958 (HC)

Addanki Narayanappa and ors. Vs. Bhaskara Krishtappa and ors.

Court : Andhra Pradesh

Decided on : Dec-08-1958

Reported in : AIR1959AP380

..... personality for all purposes, and also for the settlement of the claims of the partners inter se. the law in india is not different. sections 14 and 15 of the indian partnership act of 1932 speak about what would constitute the property of a firm and declare that such property shall be held and utilised for the purpose of the ..... dissolution of the partnership as such on one of the partners retiring from the partnership. 4. it would be useful to consider the position in law of the right of the share of a partner in a ..... partnership, for, that would determine as to whether it is movable or immovable property what is ..... of the contract act related to the rights determining the partners' mutual relations and sub-section (7) of section 253 enacted that if from any cause whatsoever any member of partnership ceases to be so, the partnership automatically dissolves as between all other members. while this was the position under the contract act, such a position does not arise under the indian partnership act. there is no .....

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Aug 08 1958 (HC)

Jaldu Anantha Raghurama Arya Vs. Jaldu Bapanna Rao and ors.

Court : Andhra Pradesh

Decided on : Aug-08-1958

Reported in : AIR1959AP448

..... of partnership are set out at p. 302, mulla's indian partnership act (2nd edition) as follows;'(1) there must be an agreement entered ..... maintained that the essence of partnership is an agreement between the parties to share the profits and in the case of legatees or donees that element being absent they could not constitute a partnership.to substantiate this, our attention is invited to the definition. of partnership in section 4 of the indian partnership act as also to some passages in mulla's indian partnership act (2nd edition). the ingredients ..... into by all the persons concerned; (2) the agreement must be to share the profits of a business; and (3) the business must be carried on by all or any of the persons concerned, acting for .....

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Jan 17 1958 (HC)

K.P. Chagganlal Oil Mills, Secunderabad Vs. Commissioner of Income Tax ...

Court : Andhra Pradesh

Decided on : Jan-17-1958

Reported in : AIR1959AP263

..... mandamus against the income-tax officer or income-tax commissioner.10. in so far as the proceedings relating to the cancellation of the registration of the partnership firm is concerned the learned advocate for the petitioner contends inter alia:(a) that the income-tax officer had no jurisdiction to issue either the ..... the registration of firm would be saved as coming within the term levy, assessment and collection under sub-section (1) of section 13 of the indian finance act. the provisions relating to the registration or cancellation of a firm are to be found in section 31 which deals with assessment. the registration or ..... -1955 issued by the income-tax officer purporting to be under section 31 (4) of the hyderabad income tax act calling upon the petitioner to show cause why the registration of the partnership should not be cancelled and the order dated 21-9-1955 cancelling the registration of the petitioner's firm. the ..... registration of the firm would materially affect the procedure for assessment.if a firm is registered under section 38 (section 26-a of the indian income tax act) the firm does not itself pay the income-tax but each share on the income of the partners in the firm is added to the ..... assessment and collection of income-tax & super-tax in respect of any period not included in the previous year for the purposes of assessment under the indian income-tax act 1922, for the year ending on 31st day of march, 1951, or for any subsequent year, or, as the case may be, the levy .....

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Feb 12 1958 (HC)

Haji Wali Mohamed Haji Moosa Saya Vs. the Commissioner of Income Tax, ...

Court : Andhra Pradesh

Decided on : Feb-12-1958

Reported in : AIR1959AP364; [1959]37ITR538(AP)

..... the assessee sought to contend that as there was a difference between section 78 of the hyderabad income-tax act and section 63 of the indian income-tax act, the service of notice on any one individual partner is not sufficient service for assessing the partnership. this argument is not really relevant for the determination of the question under reference, because, when there is ..... after the year comes to an end.sub-section (1) and sub-section (4) of section 35 of the hyderabad income-tax act are analogous to subsection (1) and sub-section (6) of section 25 of the indian income-tax act. allowing for those provisions of section 25 relating to the taxation of the period of transition under which tax is leviable under ..... .?'dealing with this question we had on the analogy of section 3 of the hyderabad income-tax act which is similar to section 3 of the indian income-tax act observed at page 227 as follows : --'..... .this basis of assessing income was changed by the indian income-tax act 1922 when tax in the language of lord porter delivering the judgments of the judicial committee ..... the indian income-tax act of 1918 and 1922, the interpretation of the above referred provisions would be the same as that under sub-sections .....

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Jul 17 1958 (HC)

Grandhi Chakraiah Vs. Grandhi Pitchaiah

Court : Andhra Pradesh

Decided on : Jul-17-1958

Reported in : AIR1959AP105

..... to be also another ground upon which the appellant's claim has to he disallowed. if the document sought to be impounded was only an instrument of partnership and not a memorandum of association of a company, the levy of stamp duty and penalty on the basis of its being the latter kind of document ..... to have contested that the instrument was a memorandum of association of a company. it seems to have been conceded that it was not an agreement of partnership. the collector levied a sum of rs. 423-8-0 towards stamp duty and penalty and this was collected from the appellant. subsequently the appeal filed ..... giving rise to the appeal and the c.r.p. are within a short compass and may be stated as follows :in a suit for dissolution of partnership, the plaintiff relied on an instrument which was not stamped. the trial court impounded the document before it was admitted in evidence and had the necessary stamp ..... reddy, c.j.1. both the second appeal and the c.r.p. raise the same question bearing on the interpretation of section 44 of the indian stamp act. when the matter came up before justice umamaheswaram for final hearing, he thought that an important question of law was involved in it and should therefore ..... appeal was pending the appeal examiner issued a check-slip to the effect that the document fell under article 39 of the 1st schedule to the stamp act and the duty and penalty should have been collected on that basis and not as one coming within the scope of article 48.after notice to the .....

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Jan 17 1958 (HC)

K.P. Chagganlal Oil Mills Vs. Commissioner of Income Tax and anr.

Court : Andhra Pradesh

Decided on : Jan-17-1958

Reported in : [1959]36ITR337(AP)

..... may 11, 1955, issued by the income-tax officer purporting to the under section 31(4) of the hyderabad income-tax act calling upon the petitioner to show cause why the registration of the partnership should not be canceled and the order dated september 21, 1955, cancelling the registration to the petitioner's firm. the ..... the firm can be said to be a step in the levy, assessment and caliph the tax within the meaning of section 13(1) of the indian finance act and appears to be saved. though this is so by virtue of sub-section (2) of section 46 no order of assessment under section 31 or ..... registration of the firm would materially affect the procedure for assessment. if a firm is registered under section 38 (section 26a of the indian income-tax act) the firm does not itself pay the income-tax but each share on the income of the partner in the firm is added to the other ..... assessment and collection of income-tax and super-tax in respect of any period not included in the previous year for the purposes of assessment under the indian income-tax act, 1922 (xi of 1922), for the year ending on the 31st day on march 1951, or for any subsequent year, or, as the case may ..... the registration of a firm would be saved as coming within the term levy, assessment and collection under sub-section (1) of sections 13 of the indian finance act. the provisions relating to the registration of cancellation of a firm are to be found in section 31 which deals with assessment. the registration or non- .....

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Aug 05 1958 (HC)

Firm of Sivdutt Rai Gulab Rai Vs. the Union of India (Uoi)

Court : Andhra Pradesh

Decided on : Aug-05-1958

Reported in : AIR1960AP406

..... delivery of the goods. we do not see any point of distinction whatsoever between this section and section 77 of the indian railways act. section 77 of the indian railways act reads as under:'a person shall not be entitled to a refund of an over charge in respect of animals or ..... there was delivery but that the goods delivered had been damaged and therefore article 30, indian limitation act alone would apply. applying this article, the date of delivery according to the plaint is 20-9-1946 and the suit in the ..... year when the losscompensation for losing or injuryor injuring goods. occurs.'the subsequent article viz., article 26 corresponding to article 31 of the indian limitation act would apply where the suit is for compensation for non-delivery or delay in delivery of goods. in this case it is admitted that ..... the plaintiff being dissatisfied with the assessment of damages, issued a notice on 2ist october 1946 under section 46 of the hyderabad railways act, corresponding to section 77 of the indian act, to the n. section railway as well as to the government of india owning the g. i. p. railway. to ..... act and section 80, c. p. c. respectively were given by the plaintiff. they further contended that the district court at secunderabad where the suit was filed had no jurisdiction to try the suit. yet another plea was raised viz., that unless the plaintiff proved that the partnership under which he was carrying on business, was a registered partnership .....

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Aug 08 1958 (HC)

Yarlagadda China Rattayya and anr. Vs. Donepudi Venkataramayya and ors ...

Court : Andhra Pradesh

Decided on : Aug-08-1958

Reported in : AIR1959AP551

..... accepted the contention of the plaintiff that a claim to a share in the profits of the decree in his favour pertains to a share in partnership assets of the firm which was dissolved and therefore comes within the purview of article 106. it was of opinion that its view was substantiated ..... he acquired subsequently about fifteen acres of land and he had also purchased some buses. it also appears that even before dr. sathiraju had joined the partnership, he could work the forest for some time and had thirty thousand cubic feet of timber cut. it is also evident from the documents relied on ..... is ex. a-128 capable of being so construed. it only shows that the security deposit was taken into account in calculating the assets of the partnership. this cannot lead to the inference suggested for the plaintiff. on the other hand, this was not added in arriving at the amounts payable to ..... dewan of the estate at that time. having taken the lease to exploit the forests in the three ranges under motu division, the plaintiff admitted into partnership with him the 6th defendant and one dr. sattaraju whose legal representatives are defendants 4 and 5. dr. sattiraju having died prior to the institution of ..... that the parties had any particular form of clause in mind, there was no consensus ad idem and therefore no completed contract.40. in sanjivarao's indian contract act (4th edition) the following passage occurred at page 334; 'but a promise to continue business so long as it is profitable or to continue .....

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Aug 14 1958 (HC)

Sree Rama Varaprasada Rice Mill and anr. Vs. Takurdas Topandas and ors ...

Court : Andhra Pradesh

Decided on : Aug-14-1958

Reported in : AIR1960AP155

..... judge's court, rajahmundry. 2. the defendants 1 and 2 in the suit are the appellants in this appeal. the 1st defendant is a registered partnership firm doing business at tade-pallingudam under the name and style of 'sree rama varaprasada rice mill and prabhat oil works.' the second defendant is ..... 6. even if the schedule to the notification comprehends the areas in the hyderabad state over which the crown representative exercises the jurisdiction, after the indian independence act which came into force on 15th august, 1947, the notification must be deemed to be inoperative. the argument that the notification cannot be issued by ..... with item 7 of the schedule to the notification referred to supra applies. 22. the last argument that in any case by reason of the indian independence act, the crown representative ceases to function and there was an abrogation of the treaty is of little consequence, as the question really is whether ..... 7-2-1942. the relevant portion of that notification is as follows : 'in exercise of powers conferred by clause (a) of section 9 of the indian stamp act, 1899 (ii of 1899) the central government is pleased - 148. to reduce, with effect from the 13th january 1940, the duty chargeable on a ..... for the appellants has contended that as they are promissory notes they have to be stamped as such. under article 49(b) of the indian stamp act, the proper stamp duty for promissory notes payable otherwise than on demand, is the same duty as on a bill of exchange for the same .....

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