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Judgment Search Results Home > Cases Phrase: indian partnership act Court: orissa Year: 1960 Page 1 of about 5 results (0.081 seconds)

Feb 11 1960 (HC)

Krutartha Acharya Vs. Commissioner of Income-tax, Bihar and OrissA.

Court : Orissa

Decided on : Feb-11-1960

Reported in : [1961]41ITR320(Orissa)

..... of partnership (exhibit a) and the deed of rectification (exhibit d) taken together ..... being a minor has been admitted to the benefits of partnership. hence, the limited question for consideration is whether the deed ..... assumes that independent of the minor, there must be a partnership that may be either in existence or that may come into existence. in section 2 (6b) of the income-tax act the position has been clarified by saying that the terms 'firm', 'partner' and 'partnership' have the same meanings respectively as in the indian partnership act provided that the expression 'partner' includes any person who .....

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Jul 18 1960 (HC)

Fazl Bhai Dhala and Co. Vs. Collector of Sales Tax

Court : Orissa

Decided on : Jul-18-1960

Reported in : [1961]12STC216(Orissa)

..... was contended before the sales tax authorities that, after the expiry of that period, the partnership between the two became a partnership-at-will by virtue of section 17(b) of the indian partnership act and it was dissolved by giving a notice as required by section 23(1) of that act on 18th january, 1950, prior to the quarters in question. the sales tax authorities ..... the sales tax authorities to take a different view especially in view of the conduct of the petitioner in not reporting about the dissolution of the partnership under section 18(a) of the orissa sales tax act and in his continuing to file returns and maintaining accounts in the name of the firm. i must therefore hold that there was no error ..... no. (6) is therefore answered as follows:on the findings of fact of the collector of commercial taxes it must be held that the partnership firm continued to exist for the purpose of the orissa sales tax act.the other questions do not arise for decision and need not be answered. the reference is disposed of accordingly. there will be no order ..... in the alternative the deductions claimed in the returns may be exempted from taxation under article 286(2) of the constitution ?(5) whether a partnership firm still continues to function for the purposes of the sales tax act even though it is dissolved by agreement under a registered deed of dissolution and notice of dissolution is given to the appropriate authorities, and .....

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Feb 11 1960 (HC)

Kruthartha Acharya Vs. Commissioner of Income Tax

Court : Orissa

Decided on : Feb-11-1960

Reported in : AIR1960Ori183

..... be either in existence or that may come into existence. in section 2 (6-b) of the income-tax act the position has been clarified by saying that the terms 'firm', 'partner' and 'partnership' have the same meanings respectively as in the indian partnership act provided that the expression 'partner' includes any person who being a minor has been admitted to the benefits of ..... partnership. hence, the limited question for consideration is whether the deed of partnership (ext. a) and the deed of rectification (ext. d) taken ..... together would show that the minor rakindranath was only admitted to the benefits of partnership or else ..... 26a of the indian income-tax act should have been granted to the firm as constituted by the said deed dated 25-7-1951 and the deed of rectification dated 20-2-1952, for any one or more of assessment years 1950-51, 1952-53 and 1953-54? 5. question no. (i): section 30(1) of the partnership act says that though .....

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May 05 1960 (HC)

Chiman Ram Bhatar and ors. Vs. Ganga Saha and anr.

Court : Orissa

Decided on : May-05-1960

Reported in : AIR1961Ori94

..... was right in dismissing the suit on the ground of non-maintainability under section 69 of the indian partnership act. it appears that no point was taken by the defendants under section 69 of the indian partnership act in their written statement. it appears that the defendants sought to raise the point under section ..... the institution of the suit, the suit was not maintainable by reason of section 69 of the indian partnership act. the learned lower appellate court also found that assuming that it was not a partnership but a joint family firm, the two brothers of plaintiff no. 2 not having been joined as ..... this case, however, has no application in the facts and circumstances of the present case, where registration as required under section 69 of the partnership act merely refers to the enforcibility of the right, which the plaintiff has already got on the cause of action to recover the amount of loan ..... prejudiced by reason of the defendants taking the point of registration under section 69 of the partnership act at such a late stage. if the defendants had taken this plea in the written statement, then it was open to the plaintiffs to ..... the written statement. the learned lower appellate court who decided this case in may 1958 however accepted the defence plea under section 69 of the partnership act and dismissed the suit as aforesaid. 4. mr. l. k. das gupta, learned counsel for the plaintiffs, contended that the plaintiffs are .....

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Aug 12 1960 (HC)

Shaikh Safir Mahammad and anr. Vs. Basir Mahammad

Court : Orissa

Decided on : Aug-12-1960

Reported in : AIR1961Ori92

..... . if only the plaintiff has been able to make out a case of partnership or agency or fiduciary relationship then only he can take advantage of the provision of indian trusts act and the provisions arising out of the relationship of partners or principal and agent. in that event only he can be allowed ..... no. 1 can be taken to be on his behalf also provided he is able to show sufficient materials on record to make out and establish a case of either partnership by express term or by implication on account of the conduct of the parties, or that there was relationship of principal and agent or any fiduciary relationship between the parties .....

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