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Judgment Search Results Home > Cases Phrase: indian partnership act Court: supreme court of india Year: 1991 Page 1 of about 23 results (0.101 seconds)

Oct 22 1991 (SC)

Sanganer Dal and Flour Mill Vs. F.C.i. and Others

Court : Supreme Court of India

Decided on : Oct-22-1991

Reported in : AIR1992SC481; I(1992)BC187(SC); JT1991(5)SC355; 1992(I)OLR(SC)1; 1991(2)SCALE983; (1992)1SCC145; [1991]Supp1SCR542; 1992(1)LC471(SC)

..... contention raised by sri sushil kumar jain, learned counsel for the appellant is that by operation of section 19(2)(a) of the indian partnership act, 1932 (for short as the 'partnership act') there is no implied authority given to one of the partners to refer the dispute relating to the business of the firm for arbitration ..... court found that satya narain has implied power to conduct business on behalf of the partnership firm and the implied authority binds all the partners. section 18 of the partnership act postulates that 'subject to the provisions of the act a partner is the agent of the firm for the purposes of the business of ..... the firm'. section 19(1) adumbrates that 'subject to the provisions of section 22 the act of the partners which is done ..... special leave under article 136 of the constitution is against the order of the high court of rajasthan dated july 7, 1983. the appellant a partnership firm consists of nine partners of which satya narain is one of the partners. on july 25, 1973 satya narain submitted a tender to the ..... thereof the dispute is to be referred to the arbitration. therefore, the reference made by the addl. district judge under section 20 of the arbitration act is perfectly within the jurisdiction and in terms of the contract. it is not the case of the partners that the firm is not carrying .....

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Jul 16 1991 (SC)

Khujji Alias Surendra Tiwari Vs. State of Madhya Pradesh

Court : Supreme Court of India

Decided on : Jul-16-1991

Reported in : AIR1991SC1853; 1991CriLJ2653; 1991(3)Crimes82(SC); JT1991(3)SC151; 1991(2)SCALE80; (1991)3SCC627; [1991]3SCR1

..... of three eye witnesses was concerned. it was in the said circumstances that this court thought that the conviction of the appellant under section 302/34, ipc was not justified, particularly, after the evidence of the three witnesses was found to be unreliable. this also, therefore, is not a case where the ..... below. we make limited use of this evidence in the sense that we do not use any part of the evidence admissible under section 27. evidence act, against the appellant. we merely use the factum of find of the incriminating weapon from his garage and his inability to explain the presence of ..... . it was, therefore, contended by the counsel for the appellant that pw 5 panna lal was a stock witness whom the police had employed to act as a panch witness. pointing out that it was tulsi ram the brother of the deceased who had chosen him because he was closely associated with ..... submits that the evidence of a witness, declared hostile, is not wholly effaced from the record and that part of evidence which is otherwise acceptable can be acted upon. it seems to be well settled by the decisions of this court bhagwan singh v. state of haryana : 1976crilj203 ; rabinder kumar dey v. state ..... the weapons used in the commission of the crime, the investigating officer summoned two witnesses, namely, pw 5 panna lal and rajinder to act as panch witnesses. the prosecution case is that in the presence of these witnesses the appellant and his companions made certain confessional statements under section 27 .....

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Oct 24 1991 (SC)

Chandrakant Manilal Shah and Another Vs. Commissioner of Income-tax.

Court : Supreme Court of India

Decided on : Oct-24-1991

Reported in : AIR1992SC66; (1992)100CTR(SC)91; [1992]19ITR1(SC); [1992]193ITR1(SC); JT1991(4)SC171; 1991(2)SCALE827; (1992)1SCC76; [1991]Supp1SCR546; [1992]60TAXMAN106(SC)

..... is under section 4 of the partnership act the relation between persons who have agreed to share the profits of a business carried on by all or any of ..... being exhaustive of cases where consideration may take forms. now, as labour and skill would also be consideration as contemplated by the contract act, a valid partnership had come into existence, which ought to have been registered.'learned counsel for the respondent has laid considerable emphasis on two points. ..... one member of the hindu undivided family to represent the family in partnership with strangers. in cit v. sir hukumchand mannalal and co. : [1970]78itr18(sc) , it was held by this court (p. 21) :'the indian contract act imposes no disability upon members of a hindu undivided family in the ..... , 1975, of the (bom)bay high court in income-tax reference no. 95 of 1965 made under section 66 (1) of the indian income tax act, 1922. the assessment year under reference is 1961-62.chandrakant manilal shah was the karta of a hindu undivided family (huf) and the ..... matter of entering into contract inter se or with a stranger. a member of a hindu undivided family has the same liberty of contract as any other individual : it is restricted only in the manner and to the extent provided by the indian contract act. partnership .....

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Nov 29 1991 (SC)

Ayyasami Vs. State of Tamil Nadu

Court : Supreme Court of India

Decided on : Nov-29-1991

Reported in : AIR1992SC644; 1992CriLJ608; JT1991(4)SC474; 1991(2)SCALE1204; (1992)1SCC304; 1992(1)LC251(SC)

..... . the special judge after considering the evidence led on behalf of prosecution held the appellant to be guilty for offence under section 5(2) of prevention of corruption act and section 161 of the indian penal code. he was convicted and sentenced to rigorous imprisonment for two years under both the counts which were to run concurrently. a fine of rs. 500 .....

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Jan 11 1991 (SC)

Shiva Glass Works Co. Ltd. Vs. the Assistant Collector of Central Exci ...

Court : Supreme Court of India

Decided on : Jan-11-1991

Reported in : AIR1991SC456; (1991)1CALLT35(SC); 1991(32)ECC85; 1991(51)ELT637(SC); JT1991(1)SC73; 1991(1)SCALE12; (1991)2SCC329; [1991]1SCR43; 1991(1)LC464(SC)

..... the purposes of provisional assessment. these prices are inclusive of central excise duty. as regards trade discounts to be deducted from the said prices as per section 4 of the act we declare that 1) 25% should be deducted from the price list for bottles and phials. 2) 35% from the price list for glass-wares and 3) 20% from the ..... any duty, or of any deficiency in duty has for any reason been short-levied, or of any other sum of any kind payable to the central government under the act or these rules, such duty, deficiency in duty or sum shall on a written demand made by the proper officer, be paid to such person and at such time and ..... no. 167/1972. the facts in nutshell necessary for the decision of this appeal are that the appellant-company, a licensee under the central excise and salt act, 1944 (hereinafter referred to as the act) carried on during the relevant time, namely, 1st september, 1961 to 26th september, 1963, business of manufacturing different types of glassware's which were excisable goods under ..... the act. the appellant used to present a.r.i. forms accompanied with price lists of the goods and after paying excise duties calculated on the basis of the price lists used .....

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Aug 02 1991 (SC)

S.G. NaIn Vs. Union of India

Court : Supreme Court of India

Decided on : Aug-02-1991

Reported in : AIR1992SC603; 1992CriLJ560; 1995Supp(4)SCC552

..... the force. the complainant sought appellant's prosecution under section 10(n) of the c.r.p.f. act, 1949 which reads as under :every member of the force who; (n) is guilty of any act or omission which, though not; specified in this act, is prejudicial to good order and discipline; shall be punishable with imprisonment for a term which may extend .....

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Mar 15 1991 (SC)

Gurmukh Singh Vs. Amar Singh

Court : Supreme Court of India

Decided on : Mar-15-1991

Reported in : JT1991(1)SC685; (1991)2MLJ21(SC); 1991(1)SCALE478; (1991)3SCC79; [1991]1SCR885

..... by section 23. in mohomed meerta v. s.v. raghunadha gopalar 27 indian appeals, 17 the sale was impugned, on one of the grounds that ..... a wagering contract was void and unenforceable under section 30 of the contract act, it was not forbidden by law and agreement collateral to such a contract was not unlawful within the meaning of section 23 of the contract act. a partnership with the object of carrying on wagering transaction was not therefore, hit ..... third person, namely, the rival decree-holder. accordingly, it was held that the agreement was fraudulent and that, therefore, void under section 23 of the contract act; same is the view expressed by the lahore high court in nand singh @ ghudda v. emperor :a.i.r. 1943 lah 101 and in hutchegowda ..... tends to defeat any provision of law or purpose of law, it becomes unlawful and thereby it is void under section 23 of the contract act. section 23 is concerned with only the object or consideration of the transaction and not the reasons or motive which prompted it. public policy imposes ..... the learned counsel for the appellant, is that the agreement is opposed to public policy and, therefore, it is void under section 23 of the contract act, 1872. according to him the agreement was to knock out the pubic property on a minimum price and that, therefore, the object of the agreement .....

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Feb 21 1991 (SC)

A.L.A. Firm Vs. Commissioner of Income Tax, Madras

Court : Supreme Court of India

Decided on : Feb-21-1991

Reported in : (1991)93CTR(SC)133; [1991]189ITR285(SC); JT1991(2)SC7; 1991(1)SCALE364; (1991)2SCC558; [1991]1SCR624

..... partner in a firm, did not include in his return the income of his minor son admitted to the benefits of the partnership as required by section 16(3) of the 1922 act. the minor son submitted a separate return and was assessed on this income. subsequently, the income-tax officer 'discovered' his ..... . 81 correctly sets out the mode of taking accounts regarding the assets of a firm. while the valuation of assets during the subsistence of the partnership would be immaterial and could even be notional, the position at the point of dissolution is totally different:but the situation is totally different when the ..... where income had escaped assessment due to the 'oversight, inadvertence or mistake' of the ito must fall within section 34(1)(b) of the indian income tax act, 1922. it appears to us, with respect, that the proposition is stated too widely and travels farther than the statute warrants in so far ..... . kushare, sales tax officer [1968] 21 s.t.c 326.15. this issue has further been considered in the decision of this court in the case of indian and eastern newspaper society v. c.i.t. (the iens case, for short) : [1979]119itr996(sc) . in this case the income of the assessee ..... provisions of clause (b) of section 147 for purposes of easy reference. this clause-which corresponds to section 34(1)(b) of the indian income-tax act, 1922 ('the 1922 act') permits-initiation of reassessment of proceedings, 'notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part .....

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Mar 26 1991 (SC)

Buta Singh Vs. the State of Punjab

Court : Supreme Court of India

Decided on : Mar-26-1991

Reported in : AIR1991SC1316; 1991CriLJ1464; 1991(1)SCALE597; (1991)2SCC612

..... two accused were convicted under sections 324 and 323 read with section 34, ipc but were released on probation on their executing a bond in the sum of rs.2,000/-. the appellant buta singh alone preferred an appeal, being criminal appeal no. 134 ..... , they were sent for medical examination and thereafter they were tried and convicted under sections 302, 324 and 323 read with section 34, ipc.3. the trial court accepted the prosecution evidence and convicted the appellant under section 302, ipc and sentenced him to suffer rigorous imprisonment for life. he was also convicted under sections 324 and 323 read with section 34 ..... , ipc and was sentenced to suffer rigorous imprisonment for 9 months and 6 months respectively. the substantive sentences were ordered to run concurrently. the other .....

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Apr 08 1991 (SC)

Moti Lal Chhadami Lal JaIn Vs. Commissioner of Income Tax, Delhi

Court : Supreme Court of India

Decided on : Apr-08-1991

Reported in : (1991)94CTR(SC)195; [1991]190ITR1(SC); JT1991(2)SC256; 1991(1)SCALE669; 1991Supp(1)SCC229; [1991]2SCR237

..... mahaliram santhalia v. c.i.t. 1958 (33) i.t.r. 261. but, apparently in view of the commercial necessities which compel the formation of sub-partnerships, a series of judicial decisions, approved in murlidhar himmatsingka v. l.t.o. (supra) have held that they represent cases of diversion. that analogy cannot be extended ..... where the obligation is self-imposed or gratuitous (as here) it is only a case of an application of income.19. the case of a sub-partnership, referred to on behalf of the assessee, is really a case on the borderline. it is possible to take a view that it is nothing more ..... of all beneficial interest in it and to exercise dominion and control over it' exclusively in the character of a trustee. section 6 of the indian trusts act, makes this clear beyond all doubt. in the present case there is a deed which makes clear the unequivocal intention to utilise the income from ..... properties to the trust but not the corpus thereof and that, therefore, the income was not eligible for exemption under section 4(3)(i) of the indian income tax act, 1922. appeals by the assessee to the a.a.c. and the tribunal were unsuccessful.9. it may be mentioned here that, on 9th august ..... the income from the property is applied wholly for religious and charitable purposes. section 4(3)(i) of the indian income-tax act, 1922 and its successor; section 11(1)(a) of the income-tax act, 1961 (insofar as they were applicable to the assessment years before us) exempt the income derived by an assessee .....

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