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Judgment Search Results Home > Cases Phrase: indian partnership act Sorted by: old Court: delhi Year: 1991 Page 1 of about 22 results (0.046 seconds)

Feb 07 1991 (TRI)

Collector of Central Excise Vs. Babul Products

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Feb-07-1991

Reported in : (1991)(33)ECC73

..... a firm cannot be a relative of another firm. he relied upon the following decisions :- 1. air 1948 p.c. 100 - bhagwanji morarji goculdas v. alembic chemical works co.:- the indian partnership act recognises that a firm may possess a personality distinct from the persons constituting it and the provisions of sections 22, 48 & 55 of the income tax ..... act also go to show that the technical view of the nature of a partnership in english or indian law cannot be taken to applying the law of income-tax. it is true that under the law of ..... that under that law, there is no dissolution of the firm by the mere incoming or outgoing of partners. the law with respect to retiring partners as enacted in the partnership act is to a certain extent a compromise between the strict doctrine of english common law which refuses to see anything in the firm but a collective name for individuals carrying ..... in law and in practice, when a firm has been treated as having a distinct personality from those of the partners. thus, partnership firm is a person or an entity having an independent and distinct existence liable for its acts. however, since we have already taken the view that in the facts and circumstances of this case, mutuality of interest between the .....

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Apr 01 1991 (HC)

Raj Chopra and anr. Vs. Narender Anand and ors.

Court : Delhi

Decided on : Apr-01-1991

Reported in : 1991(21)DRJ53

..... him carries on a like business therein, provided that such limits appear to the court reasonable, regard being had to the nature of the business.' the indian partnership act, 1932 : 'section 54. partners may, upon or in anticipation of the dissolution of the firm, make an agreement that some or all of ..... as the restraint was reasonable. section 54 of the partnership act removed the bar imposed by section 27 of the contract act. it does, however, appear to me that the plaintiffs themselves are not sure of their stand but let me set out the sections : indian contract act, 1872 : 'section 27. every agreement by ..... will not carry on a business similar to that of the firm. modification deed is no such agreement. again, thereforee, section 54 of the partnership act is inapplicable. section 55 is also not applicable. the firm competent builders had not been dissolved and no question of setting the accounts would arise ..... of competent builders 8 kms. clause was introduced in order to avoid confusion as well. there is no term as 'partial dissolution' under the partnership act. rather this terms appears to be misnomer and cannot best be applied in the case of a retiring partner. it cannot be applied when a ..... , illegality and was against public policy. i have already held that the clause is void under section 27 of the contract act and section 54 and 55 of the partnership act do not apply to the facts of the case. (19) traditional weighing of the factors in granting temporary injunction has been .....

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May 28 1991 (HC)

Kavita Trehan and ors. Vs. Balsara Hygiene Products Limited

Court : Delhi

Decided on : May-28-1991

Reported in : AIR1992Delhi92; 1991RLR544

..... j.(1) two questions arise in this suit. the first one being whether the suit is liable to;be dismissed in view of section 69 of the indian partnership act, partnership being un-registered on the date of filing of the suit and in case the suit is to be dismissed, the second question would, be whether the ..... & on. v. balsara hygiene products limited suit was not maintainable in view of the provisions of sub-section (2) of section 69 of the said partnership act and the view taken by the i rial court and confirmed by the high court in the connection is correct. although the plaint was amended on a later ..... 6. hi the present case the suit filed by the appellants is clearly his by the provisions of sub-section (2) of section 69 of (be said partnership act, as on the date when the suit was filed, two of the partners show as partners as per ffi(r) relevant entries in the register of firms were ..... the date of filing of the suit and as such the suit would be hit by-the provisions of sub- section 2 of section 69 of the partnership act. fur this proposition there are during of authorities both of the various high courts as well as the supreme court. 'however, it is not necessary io ..... wherein a preliminary objection has been taken that the suit is not maintainable able as the firm; m/8:subhagya agencies is not registered under the partnership act. upon merits it is averred by the defendant that during the subsistance of the last agreement the defendant by its letter dated august 31,1988 addressed .....

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Aug 02 1991 (HC)

Bansal Construction Co. Vs. Indian Oil Corporation Ltd. and anr.

Court : Delhi

Decided on : Aug-02-1991

Reported in : AIR1993Delhi76; 1991(2)ARBLR409(Delhi); 1991(21)DRJ322

..... registered partners. in view of this affidavit which is not controverter, counsel for the respondent has not raised any contentions based on provisions of section 69 of the indian partnership act. so, this issue is decided in favor of the petitioner. (7) issues nos. 2&3 issues nos. 2 & 3 would be dealt with together. ..... period. (3) the respondents has contested the petition pleading that the petition is not maintainable as is hit by the provisions of section 69 of the indian partnership act and on merits, it is pleaded that in view of the terms of the contract, particularly clauses 66.1.0 and clause ..... , is not entitled to raise any other claim which could be referred to arbitration. (5) following issues were framed: the petitioner a registered partnership firm and is 'the name of shri mahavir prasad bansal entered in the register of registrar of firms as a partner thereof? 2.whether the claims of ..... claim alleging that there had occurred a breach of contract by the indian oil corporation in furnishing the drawings. the contractor in that case is alleged to have suffered damages for idle labour and due to escalation of prices of ..... on january 8, 1985, by d.p. wadhwa, j. and the other given in suit no. 2399-a/85, m/s associated hybilds (p) ltd. vs indian oil corporation limited, decided on october 15, 1987, by b.n. kirpal, j.. in the case of uttam singh duggal (supra) the contractor has put up the .....

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Oct 28 1991 (HC)

Oriental Bank of Commerce, New Delhi Vs. M/S. S.R. Kishore and Co. and ...

Court : Delhi

Decided on : Oct-28-1991

Reported in : AIR1992Delhi174; ILR1992Delhi812

..... no. 1 even then he is liable to pay the amount claimed on the basis of principle of holding out as contained in section 28 of the partnership is in the following words:'28. holding out - (1) any one who by words spoken or written or by conduct represents himself, or knowingly ..... proper to examine the relevant provisions of law before embarking upon a detailed discussion of law and evidence. section 18 of the partnership act provides, 'subject to the provisions of the said act a partner is an agent of the firm for the purposes of the business of the firm'. section 19 of the ..... fate of the present suit, and have given my anxious thoughts thereto. section 6 of the partnership act deals with the mode of determination of existence of partnership. it is in the following words: '6. mode of determining existence of partnership :-- in determining whether a group of persons is or is not a firm, or whether ..... partnership act deals with the implied authority of a partner as an agent of the firm. it runs as under:'subject to the provisions of section 22, the act of a partner which is done to carry on, in the usual way, ..... his actions by a letter or a notice to the plaintiffbank. in the circumstances stated above the inevitable conclusion is that the partnership agreement is a genuine and real document and the same was acted upon and is not a sham and bogus transaction. issue no. 4 is decided accordingly.13. this brings me to .....

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Sep 26 1991 (TRI)

Sohan Lal Vs. Collector of Customs

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Sep-26-1991

Reported in : (1992)(59)ELT431TriDel

..... to hire b-38, nizamuddin west, or to purchase goods worth rs. 3.84 lakhs, which were recovered from those premises. he further stated that the indian currency worth rs. 50,000/- seized from the appellant's residence was not released to him, but was taken over by the income tax authorities under ..... the time of search, the goods recovered from all the four places were seized under the customs act.4. the appellant, in his statement, stated that since 1983 he has been doing business of blank video cassettes in partnership with his brothers-in-law at shop no. 257, palika bazaar under the name and style ..... consisting of video cassette (national 300 along with a remote control) of japan origin valued at rs. 4200/-, 3 empty cartons of vcr model nv 300 and indian currency amounting to rs. 50,000/- and some documents.the search of b-38, nizamuddin west, rented out in the name of shri rajesh suneja, brother ..... of doubt. the circumstances do indicate that the appellant was found in possession of foreign goods which were notified goods under chapter iva of the customs act and in respect of which he had contravened the provisions of law.11. the facts on record show that 7 video cassette sets along with 7 ..... the principles of natural justice, the impugned order confiscating the goods seized from all the four places under sections 111(d) and 111(p) of the customs act, 1962 was passed and a penalty of rs. 50,000/- was also imposed on the appellant.6. shri m. ganesan, the learned advocate, for the .....

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Dec 31 1991 (TRI)

Wandrobes and ors. Vs. Collector of Central Excise

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi

Decided on : Dec-31-1991

Reported in : (1992)(42)LC86Tri(Delhi)

..... the ratio of the case diamond engineering and trading corporation (supra) will apply because this is not a case of clubbing of clearances of a partnership and of a proprietory concern but of two proprietorship firms in the name of the husband and wife where the husband by consent controlled the operation ..... he did all the work of his wife because his wife is not technically qualified and facing a lot of trouble after the dissolution of the partnership. the collector in his order had also found from the correspondence made between m/s. lotus chemical industries and other parties that shri bhattacharya has ..... (16) ecr 227, that "there is nothing in law to prevent close relations of partners of one firm forming themselves into a separate and distinct partnership even for the purpose of carrying on the same type of business. unless there is some proof that the finances of the 2nd firm flowed out of ..... of rs. 7.5 lakhs, without payment of duty.the court's judgment and decisions of board quoted by the parties is related with 'manufacture', partnership etc. and none of the cases quoted by them is relevant to the instant case which speaks of the usage of the same machineries/factory by ..... supra). the bench examined the question of the definition of manufacturers as given in section 2(f) of central excises and salt act, 1944 and in this connection has held that indian metal industries and aurofood said to have engaged in the production of manufacture of tin cans. this finding has been given on the .....

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Jan 07 1991 (HC)

Moti Lal Banarsi Dass Vs. M/S. Delhi Automobiles Pvt. Ltd

Court : Delhi

Decided on : Jan-07-1991

Reported in : AIR1991Delhi192

..... defendant under registered post acknowledgment due. the question that remains as to what rate of interest is the plaintiff entitled? if reference is made to s. 3 of the interest act, 1978, the plaintiff will be entitled to interest from the date of notice at the current rate of interest which is defined in s. 2(b) of this ..... act. i am told that the current rate of interest is 11% per annum. there is no dispute now that the plaintiff was entitled to refund of the amount of rs. ..... order1. this is plaintiff's suit for recovery of rs. 1,54,530/-. plaintiff is a registered partnership firm. the suit has been instituted through shanti lal jain, a partner of the plaintiff. defendant, a private limited company, is stated to be the promoter of a commercial complex .....

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Feb 27 1991 (HC)

Matsaya Metal Udyog (P) Ltd. Vs. Municipal Corporation of Delhi (Desu)

Court : Delhi

Decided on : Feb-27-1991

Reported in : 44(1991)DLT13

..... exception; or clarifications as given in the office order, he would not be liable to pay the misuse charges. some glaring examples have been brought to our notice when the partnership firm is consisting of the consumer and other partners and still misuse charges have been levied. further we find that the inspection reports are old ones and there is nothing ..... produced by the consumer to substantiate that misuse started afterwards. according to the learned counsel for the petitioners the term 'misuse' has hot been defined any where, either in the act or in the tariff and as such no such charge can be levied. after giving our careful consideration we are of the opinion that this contention of the learned counsel .....

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Mar 21 1991 (TRI)

Escorts Electronics Ltd. Vs. Inspecting Assistant

Court : Income Tax Appellate Tribunal ITAT Delhi

Decided on : Mar-21-1991

Reported in : (1991)37ITD402(Delhi)

..... us in which admittedly no business whatsoever was carried on by the assessee during the year under consideration.the hon'ble supreme court was dealing with a case of a partnership which continued from year to year and the only difference was that while in the earlier years, to which the unabsorbed depreciation related, it was assessed as an unregistered firm ..... to which the unabsorbed depreciation relates nor any other business of the assessee was in existence during the year under consideration. on behalf of the revenue reliance was placed on indian bank ltd. v. cit [1985] 152 itr 557, tube suppliers ltd. v. cit [1985] 152 itr 694 and east asiatic co. (india) (p.) ltd. v. cit [1986] 161 itr 135 ..... business cannot be deemed to be in existence for other purposes of the act and the fiction created by the explanation to section 41(2) is only for the purpose for which it had been created and this fiction cannot be extended beyond the ..... depreciation of earlier years which the assessee claimed to be set off against other income, which included income amounting to rs. 49,802 determined under section 41(2) of the act. the hon'ble high court held that unabsorbed depreciation of earlier years cannot be set off against income from other sources and that by virtue of section 41(2) the .....

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