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Judgment Search Results Home > Cases Phrase: indian partnership act Court: gujarat Year: 1983 Page 1 of about 9 results (0.013 seconds)

Nov 23 1983 (HC)

Mohatta Brothers Vs. Commissioner of Income-tax, Gujarat, Ahmedabad

Court : Gujarat

Decided on : Nov-23-1983

Reported in : [1985]153ITR247(Guj)

..... we are of the opinion that the factors which have been considered by the ito or the tribunal cannot conclude the matter. section 42 of the indian partnership act provides that a firm is dissolved, inter alia, upon the death of a partner subject to a contract to the contrary between the partners. the principle ..... 's case decided by the allahabad high court was one under s. 26 of the indian i.t. act, 1922, where the allahabad high court held that assuming that the death of the partner did not dissolve the partnership firm which continued even thereafter, it was impossible for the surviving partners to certify as required ..... -tax law also, the concept of a change in the constitution of a firm is interpreted on the same lines as in the partnership law, though s. 187 of the act of 1961 clearly specifies as to what would amount to a change in the constitution of a firm. the meaning which has been ..... to enable the ito to grant registration as provided in s. 184(8) of the act of 1961. the fact of a change in constitution of the firm can thus be established by producing the original partnership deed which was executed between the surviving partners and the deceased partner and also by production ..... that the profit or loss arose when the accounts were closed; and since no fresh partnership deed was executed, the firm was dissolved and the registration originally granted cannot be continued under s. 184(2) of the act. the assessee took the matter in appeal to the aac, who following the decision of .....

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Mar 18 1983 (HC)

Ghanshyam Vijay Oil Mills and ors. Vs. Thacker Ranchhoddas Ratanshi an ...

Court : Gujarat

Decided on : Mar-18-1983

Reported in : (1983)2GLR1217

..... inter alia contended that the suit was not competent as it was filed by a firm, which was not registered as required under the provisions of the indian partnership act, 1932.4. this matter had come up before this high court on the earlier occasion and the issue no. 6, namely, whether the suit is ..... by a firm, which, though required to be registered with the registrar of firms under section 59 of the indian partnership act, 1932, was not registered and as per section 69(1) of the said act, the suit was incompetent. it is this judgment and decree that are assailed by the original plaintiffs by preferring ..... at the time of the institution of the suit and which was not registered even before that. so, the provisions of section 69(1) of the partnership act stand clearly attracted and no argument cap save the suit from being lost.7. the result is that the appeal fails and stands dismissed, but with ..... come to our assistance. there justice p.n. bhagwati, as he then was, has observed as follows:it is undoubtedly true that under the law of partnership in india, as in england, a firm has no legal existence apart from the partners composing it and is merely a compendious name to describe the ..... . 384 at its face value without going into those niceties, one thing is very clear that though ostensibly there is reference to the dissolution of the partnership, to all intents and purposes, it is a document of retirement of said joshi lalaji hiraji, who had taken his hands off without any accounts being .....

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Feb 14 1983 (HC)

ibrahim Shah Mohamad Vs. Noor Ahmed Noor Mohamed

Court : Gujarat

Decided on : Feb-14-1983

Reported in : AIR1984Guj126; (1983)2GLR961

..... 82 and83 of the judgment, the learned trial judge has considered that formation of so-called partnership of shah mohmed noor mohmed cannot be said to be a partnership firm so as to attract the provisions of the indian partnership act, because there was no business being carried out by the firm so as to make it ..... a partnership firm and, therefore, there was no agreement to share profits of the business carried on by all or any of them acting for all. ..... to bring out the facts very clearly. it was the contention of the plaintiff in the plaint that the plaintiff is not concerned with the registered partnership firm which does business in the name and style of ibrahim noor and co and that defendants nos. 1, 2 and one abdulrashid karnalbhi, who ..... not lie. now, merely because some reference has been made tom/s.shah mohmed noor mohmed, a ground has been advanced that that was a partnership firm doing business. now it is clear that so far as that firm is concerned, it was merely collecting rent and not doing any business. ..... deceased shah mohamed was in possession, use, occupation, enjoyment and management of all the properties during his lifetime and that the alleged gift deed was not acted upon or given effect to, these defendants, therefore, denied the fact of the gift, but contended in the alternative that if there was one the .....

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Dec 21 1983 (HC)

M.S. Desai and Co. (Nadiadwala) Vs. Hindustan Petroleum Corporation

Court : Gujarat

Decided on : Dec-21-1983

Reported in : (1984)1GLR267

..... no. 4757 of 1982 decided by him on 22-12-1982. incidentally, it was a case between a partnership firm like the present petitioner carrying on business in petroleum products and the indian oil corporation, another statutory corporation. the dispute also was akin in the more or less similar circumstances. the ..... from the reported judgments:such a corporation dealing with the public whether by way of giving jobs or entering into contracts or otherwise cannot act arbitrarily and its action must be in conformity with some principle which meets the test of reason and relevance. if the appellant entered into ..... the aforesaid observation of the supreme court, mr. desai submitted that even if the contracts were entered into, corporation dealing with public could not act arbitrarily and its action must be in conformity with some principles, which meet the test of reason and relevance. mr. desai's emphasis was ..... overall administrative control over the affairs of this corporation, had issued clear directives to all such companies, including this respondent, how they should act even while exercising their contractual powers. the said directives are to be found at page 23 of the petition and as most of the ..... entering into the contract, the union government or the respondent-corporation had held out any such lures or promises to the petitioner and that acting on those lures or promises, the petitioner had in any way materially altered their position, retracing of steps from which was either not .....

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Dec 21 1983 (HC)

M.S. Desai and Co. Vs. Hindustan Petroleum Corporation Ltd.

Court : Gujarat

Decided on : Dec-21-1983

Reported in : (1984)2GLR1522

..... application no. 4757 of 1982 decided by him on 22-12-82. incidentally it was a case between a partnership firm like the present petitioner carrying on business in petroleum products and the indian oil corporation, another statutory corporation. the dispute also was akin in the more or less similar circumstances. the ..... entering into the contract, the union government or the respondent-company had held out any such lures or promises to the petitioner and that acting on those lures or promises, the petitioner had in any way materially altered their position, retracing of steps from which was either not ..... overall administrative control over the affairs of this corporation, had issued clear directives to all such companies, including this respondent, how they should act even while exercising their contractual powers. the said directives are to be found at page 23 of the petition and as most of the ..... aforesaid observation of the supreme court, mr. desai submitted that even if the contracts were entered into, a corporation dealing with public could not act arbitrarily and its action must be in conformity with some principles, which meet the test of reason and relevance. mr. desai's emphasis was ..... the said reported judgment:such a corporation dealing with the public whether by way of giving jobs or entering into contracts or otherwise cannot act arbitrarily and its action must be in conformity with some principle which meets the test of reason and relevance. if the appellant entered into .....

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Jan 11 1983 (HC)

L.B. Kharawala Vs. Income-tax Officer, Company Circle-v, Ahmedabad

Court : Gujarat

Decided on : Jan-11-1983

Reported in : (1984)38CTR(Guj)278; [1984]147ITR67(Guj)

..... village ghodasar, taluka city, district ahmedabad. some time in the year 1960, b. t. kharawala constructed factory sheds were separatly let to jeeka industries, a partnership firm, and m/s. bhagwandas tejaji kharawala pvt. ltd. the rent per mensem was rs. 600 in the case of jeeka industries and rs. 300 in ..... this court will also have jurisdiction to quash the said notice. 31. in the light of the foregoing discussion, it is apparent that the respondent acted in excess of and/or without jurisdiction in issuing the impugned notice for reassesment of income in the instant case. 32. in the result, the ..... understatement of the consideration which must be read in the provisions of sub-ss. (1) and (2) of s. 52. the respondent has thus acted without and or in excess of jurisdiction in initiating proceedings under s. 147(b) and the proceedings for reassessment, are therefore, appearently ultra vires. 25. ..... assessee. it was observed that the view taken by the cbdt, which was the highest authority entrusted with the execution of the provision of the act, must be regarded as a strong circumstance supporting the construction which the court was inclined to place on sub-s. (2). it was further ..... by a subsequent amendment introduced in the petition, the petitioner challenged the constitutional validity of s. 52, sub-ss (1) and (2) of the act. rule nisi was issued on the petition on january 17, 1979, and interim relief restraining the respondent (ito) from issuing demand notices was granted although the .....

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Jan 17 1983 (HC)

Ayodaya Spinning and Weaving Company Limited Vs. Income-tax Officer, C ...

Court : Gujarat

Decided on : Jan-17-1983

Reported in : [1983]144ITR817(Guj)

..... amount of rs. 87,937, being the half share of the profit h. manory ltd. alleged to have bene paid to ratiram tansulbrai under the partnership agreement. the assessee contended that it had produced all e re, even account and documents necessary for completing the assessment and it was under no obligation ..... ]79itr609(sc) , and the aforesaid case and the language of s. 147(a) being identical with that of s,. 34(1) (a) of the indian i. t. act, 1922, the ratio of the decision in burlop dealers case must over the decision of th aforesaid case. the supreme court, therefore, held that there was ..... only on profits of rs. 87,937. it appears that while, making assessment for th assessment year 1950-51, the ito found that the partnership agreement between the assessee and ratiram tansukhrai was a got up[device to reduce that profits received from h. manory ltd. and the assessee was, ..... it would thus be seen that accordingly to this judgment, there was no obligation on e assessee to disclose that the partnership there wa son obligation on the assessee to disclose that the partnership agreement produced by it was bogus and at the entire made it in its books of account were false. the ..... burlop dealers case, the assessee in the course of its original assessment to income-tax for the assessment year 1949-50, had produced a partnership agreement within ratiram tansukharia and claimed that the profits earned by its form h. manory ltd, had bene divided between itself and ratiram tansukharia under the .....

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Aug 03 1983 (HC)

The District Panchayal, Bhavnagar and anr. Vs. Mahmad Haji Gafur and C ...

Court : Gujarat

Decided on : Aug-03-1983

Reported in : AIR1984Guj98

..... to botad turkha road in b-2 form in the month of november 1970. the respondent, m/s. mohmad haji gafur & co-.. a registered partnership firm), having its office at bhavnagar submitted the tender which was accepted by the executive engineer, district panchayat division. bhavnagar on 4-12-1970. the ..... . e. (civil), a. m 1. e., retired deputy chief engineer western railway, the sole arbitrator as per the provisions of section 9 of the indian arbitration act. 1910, the respondent demanded from the applicants to concur in the same appointment of shri s. a. desai as the sole arbitrator. the applicants duly received ..... the relevant contentions are concerned, one of them is that the respondent has not followed the relevant provisions of the indian arbitration act as no notice under the provisions of that act was given to the applicants. it is contended that the provision about notices obligatory and hence for want of it ..... and binding on the contractor.'on the basis of the above-quoted c. 22, the defendant respondent had submitted under section 34 of thearbitration act to the trial court on the plea that the above extracted clause 22 amounted to an arbitration agreement. the pleas found favour with the trial ..... ) the applicants, shri desai is a man of the respondent. it is also contended that applicant no. 2, the superintending engineer, never refused to act as an arbitrator.5. a further written statement was filed, exh. 14, with the permission (if the court and a further contention was raised that .....

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Mar 30 1983 (HC)

Mahendrakumar Chandulal Vs. Central Bank of India

Court : Gujarat

Decided on : Mar-30-1983

Reported in : (1984)1GLR237

..... deciding that the contract cannot be enforced. sankaran nair, j. has thereafter proceeded to test the validity of the said exemption clause by the indian contract act:section 148 of the indian contract act as pointed out by the judicial committee in the irrawady flotilla co. v. bhagwandas (1891) ilr 18 calc 620 at p. 627 ..... that there are binding decisions of division bench of equal strength which have taken inconsistent views regarding the group of sections dealing with bailment of the indian contract act, 1872 and the supreme court has not so far resolved the said controversy so as to declare that view expressed in the aforesaid case of official ..... is also the law applicable in india.' mr. justice sankaran nair took the contrary view, holding that it was inconsistent with the provisions of the indian contract act and the manifest intention of the legislature in enacting such provisions.but we see no adequate reason here to adopt the view of the learned dissenting judge ..... provides as under:9. that during the continuance of this agreement the bank shall not be responsible, notwithstanding anything to the contrary in section 152 of the indian contract act, for any loss or deterioration of or damage to the said goods whether caused by theft, fire, rain, flood, earthquake, lightning, or any other cause ..... r.j. shah, j.1. appellant, a registered partnership firm, having lost in the trial court has come in appeal challenging the judgment and decree dated june 30, 1975 passed in civil .....

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