Court : Delhi
Decided on : Apr-06-1973
Reported in : ILR1973Delhi177
..... appears to be no order of the court permitting this amended petition to be filed. in this amended petition, it is disclosed that m/s. america lock company is a partnership firm and the petition is also verified. the first two issues framed in this case, relate to the absence of verification and the absence of averment in the application concerning ..... business as a manufacturer of locks of various types. among other products, it manufactures cycle frame locks of horse-shoe shape for locking bicycles. similarly, western engineering company, is another partnership firm carrying on business as a manufacturer of locks, which also manufactures bicycle locks. the latter firm, i.e.. western engineering company applied for the registration of a design of ..... registrations of their respective designs for horse-shoe shaped cycle lock. (2) on 22nd november, 1966, the america lock company instituted a petition under section 51-a of the indian patents and designs act, 1911, for the cancellation of the design registered in favor of the western engineering company. that petition was c. o. no. 1 of 1966, in this court; it ..... accordance with its claim in the suit. (5) m/s. western engineering company having instituted the aforementioned suit, also instituted a further proceeding under section 51-a of the indian patents and designs act, 1911 on 10th july, 1967. in this latter petition, which was c. o. no. 7 of 1967 in this court, it was claimed that the registered design of .....Tag this Judgment!
Court : Delhi
Decided on : Jan-10-1973
Reported in : (1974)IILLJ243Del
..... dispute.16. i am unable to assent to the contention of the learned counsel for the company as the decision of the supreme court in indian cable company's case (supra) proceeded on the uncontradicted evidence of r.w. 1 to the effect that ' the i.c.c. has ..... take up the case of the workman to convert the individual dispute into an industrial dispute.14. the learned counsel for the company relied upon indian cable co. ltd., calcutta v. their workmen 1962 1 l.l.j. 409; in that case the appellant-company considering that its ambala ..... an appreciable number of such workmen had joined such other union before their dismissal. 21. reference may also be made to workmen of indian express (p) ltd v. management of indian express (p) ltd. : (1970)iillj132sc . in that case the question whether the cause of a workman in a particular establishment ..... with m/s. mool chand shripal jain, owned a petrol pump at azadpur, delhi, which was subsequently shifted to g.t. karnal road, delhi. disputes arose inter se between the share-holders of the company about the management of its affairs. some of the share-holders in october, 1960, filed a petition in the punjab high court under the indian companies act ..... act) and that the award dated the 2nd april, 1971, made by the tribunal as published in delhi gazette, part vi, dated the 3rd june, 1971, be quashed.2. brief facts of the case are that the workman was employed by the company and in 1950 he was working as a checker. the company in partnership .....Tag this Judgment!
Court : Delhi
Decided on : Mar-22-1973
Reported in : 96ITR597(Delhi)
..... or bringing forward any loss against the income from the business of the assessed company arose. the liability of the assessed was not on account of the partnership act, but on account of personal considerations. he, thereforee, held that the loss should first have arisen as a loss of the firm and then should ..... would be shownas a loss in the firm's accounts, because the eventual figure of profit or losswould depend on the other items occurring in the partnership accounts.the payments made by the assessed-company are not really the losses ofthe firm as such, but payments of a liability of that firm. ..... to deduct from his profits from a firm amounts spent or incurred by him for commercial expediency, or salary for the purpose of earning profits from the partnership business.19. jitmal bhuramal v. commissioner of income-tax : 37itr528(patna) is one of the authorities cited with approval in the aforementioned case. in ..... not necessarily change when a partner in a firm changed. this conclusion was based on the express terminology of section 25(4) of the indian income-tax act, 1922. in this judgment, it was also held that the firm and its partners were separate and distinct units for purposes of assessment under the ..... partner in a firm. the salary payable to one of the partners was treated as an allowable deduction under section 10(2)(xv) of the indian income-tax act, 1922, if it was paid for service to the firm and as being not taxable if it was paid for other reasons. on the facts .....Tag this Judgment!
Court : Delhi
Decided on : Jan-22-1973
Reported in : ILR1973Delhi905
..... within time? if not, is tile objector entitled to condensation of delay?'the issue has arisen in the following circumstances: (2) the petitioner is a partnership firm and claim to have executed the work of strengthening of existing runway and construction of taxi and others a track and apron at bakshi-ka-talab ..... against respondent no. 1 to the extent of rs. 7,12,459.97. (4) by an application under sections 14 and 17 of the indian arbitration act, the petitioner sought a direction for respondent no. 2 to file the original award along with all depositions and document filed by the parties before ..... and, comparatively speaking longer time must, looking at things in a practical way, be required for enquiry and consideration before taking final decision and then acting on it. it may thus not be wholly unreasonable to state that a duration of time, which may be sufficient for a private litigant may ..... of delay. it further held that delays in government offices, are, thereforee, no justification for invoking the power of the court under section 5 of the limitation act. (38) in the case of k.r. beri and co. and others vs . employees, state insurance corporation , a division bench of the punjab ..... application is a criptic one which merely states that he had read the application as also the application under sections 30 and 33 of the act and being acquainted with the facts and circumstances leading to the disputes between the parties and having acquainted himself with the relevant records, he was .....Tag this Judgment!
Court : Delhi
Decided on : Dec-19-1973
Reported in : AIR1974Delhi73; 95ITR197(Delhi)
..... a group, the net was cast a little wider, but it was necessary, as any further sub-classification as genuine and non-genuine partnerships might defeat the purpose of the act.'similarly, in the present case, if a presumption were not to be drawn when a transaction is genuine and is to be drawn ..... at page 991, it was argued that there might be genuine partnerships between an individual and his wife and, thereforee, there is no reasonable relation between the classification and the object sought to be achieved at any rate ..... membership of the wife in a firm of which the husband' is the partner and from the admission of the minor to the benefits of a partnership of which such an individual is a partner. this provision was challenged as being contrary to articles 14 and 19(1)(f) of the constitution. ..... untied states and as the title of their report of civil rights in the united states (1947). but the contrast between the american and the indian documents is significant. the former in 1776 in the land of opportunity and affluence puts the rights of the individual above the institution of the government ..... more than rs. 25,000/- only if the transfer is lmade by an instrument registered under the indian registration act. the event which attracts the application of the aact the event which attracts the application of the act is thus the registration of the transfer deed. this event took place after 15th november, was, .....Tag this Judgment!
Court : Delhi
Decided on : Dec-19-1973
Reported in : ILR1974Delhi617
..... group, the net was cast a little wider, but it was necessary, as any further sub-classification as genuine and non-genuine partnerships might defeat the purpose of the act'.similarly, in the present case, if a presumption were not to be drawn when a transaction is genuine and is to be ..... as being contrary to articles 14 and 19(1)(f) of the constitution. at page 991 it was argued that there might be genuine partnerships between an individual and his wife and, thereforee, there is no reasonable relation between the classification and the object sought to be achieved at any ..... united states and as the title of their report on civil rights in the united states (1947). but the contrast between the american and the indian documents is significant. the former in 1776 in the land of opportunity and affluence puts the rights of the individual above the institution of the ..... of the transfer deed. this event took place after 15h november 1972 when the act came into force. the act was, thereforee, applicable to this transfer even though the ..... not arise. the act applies to a transaction of transfer of immoveable property of the fair market value of more than rs. 25,000.00 only if the transfer is made by an instrument registered under the indian registration act. the event which attracts the application of the act is thus the registration .....Tag this Judgment!
Court : Delhi
Decided on : May-03-1973
Reported in : 9(1973)DLT402; [1973(27)FLR424]
..... the code of civil procedure, 1908 (v of 1908) including the rules made there under and the indian evidence act, 1872 (i of 1872) shall, 80 far as may be, apply to proceedings under the act'.rule 37 permits compromise or adjudication of the matter. it is to the following effect:---- '37. ..... drum manufacturting company privte limited v. the employees' estate insurance corporation, where their lordships construed the provisious of lection 96(l)(b) of the act and came to the conclusion that rule 17 framed by the government prescribing limitation for filing applications under section 75 was ultra virea. there lordships ..... they never did. (9) in this connection, notice may be taken of the rules framed by tbc state government under section 96 of the act, by notification dated 22nd august, 1950. by these rules almost all the essential powers and procedure of a civil court have been conferred and ..... concern of which respondent no. 2 is a partner and they constitute a factory within the meaning of clause (12) of section 2 of the act. the respondents disputed this fact and did not pay the employees' ..... act) has been filed by the insurance corporation through the assistant regional director against an order of the employees insurance court dated 28th october, 1966 by which it has rejected the application of the appellant. (2) the fact of the case lie in a narrow compass. it appears that respondent no .1 before me is a partnership .....Tag this Judgment!
Court : Delhi
Decided on : Oct-01-1973
Reported in : AIR1975Delhi27; 1974RLR218
..... respondents) to take appropriate proceedings for the adjudication and recovery of its claim.c. w. 726 of 1971.31. m/s. data ram onkar nath a partnership firm, the petitioner in this writ (hereinafter called 'the contractor'), in response to an invitation to tender for the supply of 'dal archar', submitted its ..... government and not under article 226 of the constitution. this is not so here. the petitioner's case all through is that the government is acting to deprive him of his property otherwise than in accordance with law and without the jurisdiction contractual or otherwise to do so, it is true ..... high court related to a contract entered into with the government under rule 21 of assara forest regulation (7 of 1891). the government purporting to act in terms of the contract raised the rate of royalty. realisation of royalty at the enhanced rate was challenged, but at the hearing the petitioner ..... air 1971 ass & nag 92. lalvani's case related to the appointment of manager under section 10(2)(b) of the administration of evacuee property act, 1950 which was held to be contractual in nature. his services were terminated. the order terminating the services was assailed in the writ court. in banchhanidbi ..... shall be lawful and competent to the government to recover same from him as arrears of public revenue under the provisions of the avenue recovery act for the time being in force or in any other manner that may commend itself to the government'. the court held that this condition undoubtedly .....Tag this Judgment!
Court : Delhi
Decided on : Mar-29-1973
Reported in : 9(1973)DLT475; (1974)IILLJ191Del
..... master or the servant. (3) the ideal contractual relationship is when both the master and servant are individuals. even if a master is a partnership firm or a company, it is still a private legal person like an individual. on the other hand, if the master is the state, that ..... ) it is more consistent with a previous five judges' decision of the court in barot's case than with u.p. state warehousing corporation and indian airlines corporation. academic writers had expressed dissatisfaction at the insecurity of tenure of employees of universities, etc., (propounded, by the privy council in vidyodaya ..... cannot be reconciled with the previous decision of the court in u.p. state warehousing corporation case. we respectfully think that the ratio in indian airlines corporation decision can hardly be distinguished from the ratio in u.p. state warehousing corporation case, (d) a contravention not only of ..... is invalid or ultra virus and the principle of pure master and servant contractual relationship has no application to such cases'. (27) in indian airlines corporation case the court recognised that mafatlal naraindas barot's case supported the respondent but distinguished it on the sole ground that the ..... public purpose under section 24. under section 27, the members and employees of the commission acting under the rules and regulations made under the act are to be public servants under section 21 of the indian penal code. under section 29, the commission shall be deemed to be a company within .....Tag this Judgment!
Court : Delhi
Decided on : Nov-16-1973
Reported in : AIR1975Delhi38
..... civil proceeding which was instituted or commenced in any court before the commencement of this act unless such appeal satisfies the provisions of that clause as amended by this act,'7. mr. vohra, learned counsel for the petitioners contended that suit no. 259/1949 for dissolution of partnership and rendition of -accounts -wag instituted before the commencement of the constitution and the ..... day. the federal court was authorised in addition to the jurisdiction conferred on it by the government of india act 1935, and the federal court (enlargement of jurisdiction) act no. i of 1948 to have the same jurisdiction to entertain and dispose of indian appeals and petitions as his majesty in council has by virtue of his majesty's prerogative or otherwise, ..... before the appointed day were to stand transferred to the federal court and to be disposed of by it in the exercise of the jurisdiction conferred on it by this act. 5. on 26th january, 1950, the constitution of india came ..... immediately before the appointed day. all proceedings in respect of any indian appeals pending be fore his majesty in council immediately .....Tag this Judgment!