Skip to content


Judgment Search Results Home > Cases Phrase: indian partnership act Court: supreme court of india Year: 1973 Page 1 of about 24 results (0.116 seconds)

Apr 11 1973 (SC)

Sri Ramamohan Motor Service Vs. Commissioner of Income Tax, Hyderabad

Court : Supreme Court of India

Decided on : Apr-11-1973

Reported in : AIR1973SC1245; [1973]89ITR274(SC); (1974)3SCC116; [1973]3SCR959; 1973(5)LC648(SC)

..... year,(ii) before the end of the previous year in any other case; (b) where the firm is registered under the indian partnership act, 1932 (dc of 1932), or where the deed of partnership is registered under the indian registration act, 1908 (xvi of 1908), before the end of the previous year of the firm; and(c) where the application is or ..... within the specified time.6. the assessee firm was not registered under the indian partnership act before the application under section 26a of the act was made nor was the partnership deed registered under the indian registration act. the partnership deed submitted along with the application for registration disclosed that the partnership constituted under that deed was void in view of section 30 of the ..... before the 28th february, 1953, and for any year of assessment subsequent therto, be made :-(a) where the firm is not registered under the indian partnership act, 1932 (ix of 1932), or where the deed of partnership is not registered under the indian registration act, 1908 (xvi of 1908), and the application for registration is being made for the first time under the ..... partnership act as one of the five partners was a minor. hence the application made .....

Tag this Judgment!

Aug 22 1973 (SC)

Sohan Lal and ors. Vs. AmIn Chand and Sons and ors.

Court : Supreme Court of India

Decided on : Aug-22-1973

Reported in : AIR1973SC2572; (1973)2SCC608; [1974]1SCR453; 1973(5)LC872(SC)

..... in his legal representatives continuing the suits. counsel argued that under section 43 of the indian partnerships act, it, was open to bakshi ram to dissolve the partnerships by giving notice to the other partners as the partnerships were partnerships at will arid that clauses 14 and 15 of the partnership agreement have nothing to do with the competency of one of the partners to dissolve the ..... .20. counsel for the appellants relied on the ruling in clive mills ltd. v. swalal jain : air1957cal692 . and submitted that there are material differences between the english arbitration act and the indian arbitration act and therefore the decision of the house of lords might not be a safe guide.' we do not think that there is any material difference in the language of ..... these persons as carrying on business in the names of the firms.4. order 30 rule 4 of the civil procedure code provides that notwithstanding anything contained in section 45 of the indian contract act, 1872, two or more persons may sue or be sued in the name of a firm under the foregoing provisions and if any of such persons dies, whether before ..... for rendition of accounts against the other two partners in the subordinate judge's court at jullundur. the defendants in the suits filed applications under section 34 of the indian arbitration act for stay of the trial of the suits on the ground that the court had no jurisdiction to proceed with the trial in view of the clause for arbitration in .....

Tag this Judgment!

Jan 15 1973 (SC)

State of U.P. Vs. Paras Nath Singh and ors.

Court : Supreme Court of India

Decided on : Jan-15-1973

Reported in : AIR1973SC1073; 1973CriLJ850; (1973)3SCC647; [1973]3SCR313

..... this court who were convicted by the court of the first temporary civil & sessions judge, pratapgarh on september 1, 1969, of various offences under the indian penal code. the accused paras nath singh, ramendra pratap singh, hari saran singh and lal pratap singh were sentenced to death under section 302 read with ..... , provide a sound reason for accepting the testimony of p.ws 1 and 2 for sustaining the conviction of the accused persons. to decline to act upon the testimony of these witnesses merely because of the absence of other witnesses to corroborate them in court, is to defeat the cause of justice ..... s counsel the evidence of p.ws 1 and 2 had been rightly accepted by the trial court and the high court erroneously required further corroboration for acting upon their evidence. the decision of the high court, it has been emphasised, erroneous as it is, has resulted in gross failure of justice11. ..... our anxious thought even though we hold that we find nothing improbable in the statements of these two eye-witnesses, we think it proper not to act on the uncorroborated testimony of these witnesses. we, there- fore, by the way of abundant caution give the appellants the benefit of the doubt. with ..... of the deceased suresh singh and are in a sense chance witnesses. it is true that under the law there is nothing which prevents us from acting upon the testimony of these two eyewitnesses and upholding the conviction of the appellants, but rules of prudence and safety have to be taken into .....

Tag this Judgment!

Nov 29 1973 (SC)

Qudrat Ullah Vs. Municipal Board, Bareilly

Court : Supreme Court of India

Decided on : Nov-29-1973

Reported in : AIR1974SC396; (1974)1SCC202; [1974]2SCR530; 1974(6)LC237(SC)

..... to any savings which may be made, expressly or by implication, by the repealing enactment (vide halsbury's laws of england, vol. 36 paragraph 714). the u.p. general clauses act (act i of 1904) provides for the consequences of a repeal under section 6, the relevant parts of which may be reproduced here :6. effect of repeal.-where any (uttar pradesh ..... any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or(e) affect any remedy, or any investigation or legal proceeding commenced before the repealing act shall have come into operation in respect of any such right, privilege, obligation, liability; penalty, forfeiture or punishment as aforesaid:and any such remedy may be enforced and any such ..... or past transactions it is this provision that will determine whether the liability arising under the repealed enactment survives or is extinguished. : air1960cal388 . section 6 of the general clauses act applies generally in the absence of a special saving provision in the repealing statut7e, for when there is one then a different intention is indicated. in any case where a ..... would have enjoyed had the repeal not been made. not to affect the previous operation cannot be converted into sanctioning subsequent operation. to read post-mortem operation into a temporary act because of a premature repeal of it is wrong. to adopt the words jagannadhadas, j. in indira sohanlal v. custodian of evacuee property, delhi and ors. : [1955]2scr1117 has .....

Tag this Judgment!

Dec 07 1973 (SC)

Jamuna Chaudhary and ors. Vs. State of Bihar

Court : Supreme Court of India

Decided on : Dec-07-1973

Reported in : AIR1974SC1822; 1974CriLJ890; (1974)3SCC774; [1974]2SCR609

..... entitled to the benefit of doubt so far as this injury to laldhari is concerned. we have also come to the conclusion that the injured witnesses, who have given specific acts of accused who struck them, could be relied upon to convict particular accused persons. this is the test which the trial court had correctly employed against individual accused persons. we ..... up for trial before the additional sessions' judge of chapra on charges under sections 147, 148, 323, 325, 326, 302/34, 302/149, indian penal code. the appellant jamuna chaudhary was also charged separately under section 302 indian penal code. the prosecution case may be stated as follows : on 15-7-1965 at about 8 a.m. dukhharan koeri, p.w. 22 .....

Tag this Judgment!

Feb 13 1973 (SC)

indradeo Mahato Vs. the State of West Bengal

Court : Supreme Court of India

Decided on : Feb-13-1973

Reported in : AIR1973SC1062; 1973CriLJ862; (1973)4SCC4

..... the area which was prejudicial to the maintenance of public order.the order of detention as also the grounds of detention with a translation thereof in indian language, were duly served on the petitioner on the day of his arrest. on june 29, 1972 the state government received a representation from ..... are not grave and serious enough in their potentiality for disturbing the even tempo of the life of the community. in somewhat similar cases this court has regarded similar acts as justifying the orders of detention. see sk. kader v. state of w. b. : [1973]1scr488 , netaipada saha v. state of w.b. ..... affect order and the frequency of such infraction may pose a problem of law and order, but it need not necessarily affect public order just as every act affecting public order may ,not automatically affect security of the state. in pushkar v. state of w.b. : 1970crilj852 the difference between the concept ..... 1972 the state government confirmed the detention order as required by section 12(1) of the act and duly communicated its decision to the petitioner.2. shri v. c. parashar, learned counsel appearing as amicus curiae to assist this court, submitted ..... 3, 1972. on july 5, 1972 the state government placed the petitioner's case before the advisory board as required by section 10 of the act. the board submitted its report on august 17, 1972 expressing its opinion that there was sufficient cause for the petitioner's detention. on august 26, .....

Tag this Judgment!

Mar 08 1973 (SC)

C.i.T., Andhra Pradesh Vs. Vadde Pulliah and Co.

Court : Supreme Court of India

Decided on : Mar-08-1973

Reported in : AIR1973SC2434; [1973]89ITR240(SC); (1973)4SCC121; [1973]3SCR655

..... in an order relating to the assessment of one year does not warrant the avoidance of the bar of limitation under section 34 of the indian income-tax act, 1922, against initiation of proceedings for assessment for another year. a finding within the second proviso to section 34(3), must be a ..... pallaiah. he was assessed as an 'individual'. on march 20-3-1953 he entered into a partnership consisting of himself and three others. that partnership was known as 'm/s. vadde pulliah and co.' in that partnership pulliah had 8 as. share and out of the remaining three partners two had 3 as. share ..... they arise from a common judgment of the andhra pradesh high court in a reference under section 66 (i) of the indian income tax act, 1922, to be hereinafter referred to as the 'act'. the reference in question relates to the assessment of the assessee for the assessment years 1954-55, 1955-56 and 1956 ..... by the decision of the tribunal both the commissioner of income-tax as well as the assessee moved the tribunal under section 66(i) of the act to refer certain questions of law to the high court of andhra pradesh. the tribunal submitted the question set out earlier to the high court. ..... purpose of assessment, the firm resisted the same taking the plea that the proceedings in question is barred by limitation under section 34(3) of the act. he rejected that contention. aggrieved by that order the firm went up in appeal to the appellate assistant commissioner. the appellate assistant commissioner upheld the .....

Tag this Judgment!

Feb 08 1973 (SC)

G. Murugesan and Brothers Vs. C.i.T., Madras

Court : Supreme Court of India

Decided on : Feb-08-1973

Reported in : AIR1973SC2369; [1973]88ITR432(SC); (1973)4SCC211; [1973]3SCR515

..... that the intention of the legislature was to hit combinations of individuals who were engaged together in same joint enterprise but did not in law constitute partnerships when...we find,...that there is a combination of persons formed for the promotion of a joint enterprise... then i think no difficulty arises whatever in ..... they are directed against the decision of the high court of madras in a reference under section 66(1) of the indian income-tax act, 1922 (to be hereinafter referred to as the act).2. the question of law referred for ascertaining the opinion of the high court was :whether on the facts and ..... fact that they jointly own one or more shares, and jointly receive the dividends declared. those circumstances do not by themselves go to show that they acted as an 'association of persons'.9. but unfortunately for the assessee for the assessment years 1957-58 and 1958-59, they themselves had submitted their ..... the aforesaid decision correctly lay down the crucial test for determining what is an 'association persons within the meaning of section 3 of the income-tax act, and they have been accepted and followed in a number of later decisions of different high courts to all of which it is unnecessary to ..... jointly in their names or even the fact that the dividend was realised together do not go to show that the shareholders or the beneficiaries did act as an 'association of persons'. on the other hand, it is contended on behalf of the revenue by mr. karkhanis that the facts proved .....

Tag this Judgment!

Mar 09 1973 (SC)

Commissioner of Income Tax, Madras Vs. Madurai Mills Co. Limited

Court : Supreme Court of India

Decided on : Mar-09-1973

Reported in : [1973]3SCR662a

..... consideration of their respective shares, and the difference between the written-down value and the price realised should be included in the total income of the partnership under the second proviso to section 10(2)(vii). this court in this context observed that a partner may in an action for dissolution insist that ..... the assets of the partnership be realised by sale of its assets, but property allotted to a partner in satisfaction of his claim to his share, could not be deemed ..... the judgment of madras high court whereby that court answered the following question referred to it under section 66(1) of the indian income tax act, 1922 (hereinafter referred to as the act) in the negative in favour of the assessee respondent :whether on the facts and circumstances of the case, the tribunal was ..... ]79itr594(sc) (to which one of us was a patty) the respondent who was a karta of a hindu undivided family, entered into a partnership with d to carry on the business of manufacturing and selling pharmaceutical products and literature relating thereto. on the dissolution of the ..... partnership, its assets, which included goodwill, machinery, furniture, medicines, library and copyright in respect of certain publications, were valued at rs. 2,50, .....

Tag this Judgment!

Mar 09 1973 (SC)

Commissioner of Income-tax, Madras Vs. Madurai Mills Co. Ltd.

Court : Supreme Court of India

Decided on : Mar-09-1973

Reported in : AIR1973SC1357; [1973]89ITR45(SC); (1973)4SCC194; [1973]3SCR662

..... consideration of their respective shares, and the difference between the written-down value and the price realised should be included in the total income of the partnership under the second proviso to section 10(2)(vii). this court in this context observed that a partner may in an action for dissolution insist that ..... the assets of the partnership be realised by sale of its assets, but property allotted to a partner in satisfaction of his claim to his share, could not be deemed ..... the judgment of madras high court whereby that court answered the following question referred to it under section 66(1) of the indian income-tax act, 1922 (hereinafter referred to as the act) in the negative in favour of the assessee respondent:whether on the facts and circumstances of the case, the tribunal was right ..... ]79itr594(sc) (to which one of us was a party) the respondent who was a karta of a hindu undivided family, entered into a partnership with d to carry on the business of manufacturing and selling pharmaceutical products and literature relating thereto. on the dissolution of the ..... partnership, its assets, which included goodwill, machinery furniture, medicines, library and copyright in respect of certain publications, were valued at rs. 2,50, .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //