Court : Karnataka
Decided on : Jun-09-1970
Reported in : AIR1970Kant299; AIR1970Mys299; (1970)2MysLJ27
..... the petitioner contended that the suit ought to have been dismissed by the trial court as the mandatory requirements of section 69(2) of the indian partnership act have not been fulfilled on the ground that the plaintiff has not produced the extract of register of firms showing sri panchamal vasudev kamath as ..... firms showing sri panchamal vasudev kamath as a partner of the firm on the date of suit as required by section 69(2) of the indian partnership act. the learned civil judge held that under section 69(2), it is not incumbent upon the plaintiff-firm to produce the extract of register ..... provisions of section 69(2) of the indian partnership act; and (ii) whether the amount claimed by the plaintiff is payable by the defendants? 6. in view of the production of the acknowledgment of registration, ..... the firm entitled to represent the alleged firm. they, therefore, contended that the suit is not maintainable in view of section 69(2) of the indian partnership act. 5. the learned civil judge framed the following points for determination in the suit: (i) whether the suit is maintainable in view of the ..... thus fell into error in relying on the evidence of p. w. 1 and holding that the requirements of section 69(2) of the partnership act were satisfied. the plaintiff's suit should have been dismissed on this ground.' this decision no doubt supports the case of the petitioners. i agree .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-07-1970
Reported in : 85ITR448(KAR); 85ITR448(Karn)
..... entitled to interest on the amounts due at 5 per cent. per annum. in regard to the remaining two firms, by virtue of section 37 of the indian partnership act, the legal heirs of the deceased because entitled to interest at 6 per cent. on the amount of the deceased's share in the properties of the ..... carried on the business of the said five firms even after the death of the assessee's husband. by virtue of the provisions of section 37 of the indian partnership act, 1932, the assessee who is the legal representative of the deceased, j. b. pinto, became entitled to interest at the rate of 6 per cent. ..... assessee. the question of law referred for our opinion is : 'whether, on the facts and in the circumstances of the case, and the provisions of the partnership act, the sum of rs. 50,000 was properly assessable in the previous year relevant for the assessment year 1962-63 ?' 2. the material facts as found by ..... firms. therefore, by virtue of the statute and also by virtue of the terms of the partnership deeds, the assessee became entitled to interest from the death of her husband; the interest accrued to her as found by the income-tax officer between july ..... of accounting it was not open to the income-tax officer, unless he proceeds to act under the proviso to sub-section (1) of section 145, to make the assessment on the cash basis. under there of the five partnership deeds, accounts were to be taken as on the date of death of one of .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-21-1970
Reported in : 79ITR194(KAR); 79ITR194(Karn)
..... said order, the petitioner has approached this court for relief under article 226 of the constitution of india. section 11(2) of the act is in pari materia with section 16(3) of the indian income-tax act, 1922. the supreme court commissioner of income-tax v. sodra devi has held that : 'the words 'any individual' and 'such ..... petitioner submitted a return of income under the act for the assessment year 1967-68, in the status of an 'individual'. in the said return she included not only her share of the income from the ..... , is one of the partners of the firm by name 'punniah group of estates, sunticoppa', and is an assessee under the mysore agricultural income-tax act, 1957, hereinafter called 'the act.' during the assessment year 1967-68 there were five partners in the said firm, and one of them was a minor son of the petitioner. the ..... on the said total income. on january 22, 1969, the petitioner made an application to the respondent under section 37 (2) (b) of the act for rectification of the assessment order by restricting the assessment made on the petitioner to her income only, since under section 11(2) of the ..... (3) of the act are restricted in their connotation to mean only the male of the species, and do not include the female of the species. in computing the total income of a mother the income of her minor child arising from the admission of the minor to the benefits of partnership in a firm of .....Tag this Judgment!
Court : Karnataka
Decided on : Aug-06-1970
Reported in : AIR1971Kant330; AIR1971Mys330; (1971)1MysLJ43
..... these facts that at all material points of time, from the very beginning, the defendant had expert legal advice and as a matter of fact he started shroff business in partnership with one of the pleaders, as stated above. from these circumstances it is abundantly clear that the plaintiff could not have been defendant's advisor; nor could he have exercised ..... the plaintiff had a dominating influence over the defendant and used that influence to make unconscionable gain. the evidence in this case shows that the defendant started shroff business in partnership with one alur in 1941 or so, about 8 years after his adoption. his partner alur was a pleader and the evidence shows that he was also the legal advisor ..... the suit mortgage transaction is opposed to section 18 of the b. r. h. and l. h. rates control act? (6) whether the suit mortgage transaction is opposed to section 23 of. the indian contract act and section 25 of the bombay money lenders' act and hence not enforceable? (7) what is due under the mortgage? (8) whether the defendant is entitled to instalments ..... evidence and even if he creates some suspicion that cannot be accepted as proof. unless the proved circumstances are incompatible with the hypothesis of the person charged with fraud having acted in good faith they cannot be accepted as sufficient proof of fraud. therefore, we have to examine this case with this point of view and ascertain whether the defendant has .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-23-1970
Reported in : AIR1970Kant270; AIR1970Mys270
..... omitted).8. the parties continued to live together till about the end of september, 1958. by that time differences had arisen between them. the partnership was dissolved on 29th september, 1955. the plaintiffs left the father's house and took up separate residences elsewhere. the eldest and the youngest sons ..... then it means that the plaintiffs had full justification for coming to court.77. we are therefore of the opinion thatthe trial judge did not act in correct exerciseof his discretion in refusing costs to theplaintiffs. 78. we, therefore, allow the memorandum of cross-objection, dismiss the appeal and ..... immovable property' according to various decisions cited is only a compendious statement of the more elaborate expression used in section 17(1)(c) of the registration act. viz., 'purports or operates to create, declare, assign, limit or extinguish, whether in present or in future, any right, title or interest, ..... be got registered.32. it cannot therefore be disputed that the document was one which was compulsorily registrable under section 17 of the registration act as an instrument purporting or operating to transfer in presenti the right, title or interest to or in immovable property of a value exceeding ..... he repeated his case as stated in the first written statement, but added an alternative case invoking section 53-a of the transfer of property act. the said alternative case is found stated in para. 9 of the further written statement. it reads as follows:'9. it is submitted .....Tag this Judgment!
Court : Karnataka
Decided on : Jan-08-1970
Reported in : AIR1970Mys201; 1970CriLJ1116; (1970)2MysLJ138
..... court followed the above mentioned decision of the supreme court and held that in a prosecution under section 494, indian penal code read with section 17 of the hindu marriage act, the prosecution must establish that the essential ceremonies for a valid marriage were gone through by the accused.8 ..... the purpose of proving marriage in an adultery of bigamy case and that where, therefore, in prosecution for offences under section 494/109 indian penal code the evidence of the witness called to prove the marriage ceremonies, showed that the essential ceremonies had not been performed, the ..... the required two essential ceremonies had not been performed, their lordships set aside the conviction of the accused for an offence under section 494, indian penal code.6. again in : 1966crilj472 their lordships have reiterated what had beenlaid down in the earlier decision. their lordships held that in ..... balaji singh at bangarapet on 11-5-1967, the complainant therefore charged the accused with having committed an o0ence of bigamy under section 494, indian penal code.3. shri m. v. devaraju, learned counsel appearing on behalf of the petitioner has contended that the complainant has not established ..... to be 'solemnised'. it is, therefore, essential for the purpose of section 17 of the act, that the marriage to which section 494, indian penal code, applies on account of the provisions of the act, should have been celebrated with proper ceremonies and in due form. merely going through certain ceremonies .....Tag this Judgment!