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Judgment Search Results Home > Cases Phrase: indian partnership act Sorted by: old Court: kolkata Year: 1973 Page 1 of about 13 results (0.034 seconds)

Feb 19 1973 (HC)

Barendra Prosad Roy and ors. Vs. Income-tax Officer, a Ward, Foreign S ...

Court : Kolkata

Decided on : Feb-19-1973

Reported in : 77CWN396,[1973]91ITR82(Cal)

..... meet with every mode or method of business dealing. business connection is not equivalent to carrying on a business. the appellants carry on the profession ot solicitors in partnership with one another. under the indian partnership act ' business ' includes every trade, occupation or profession. the matter in which one has a right of interference, in our view, comes within the ambit of ..... the expression ' business connection '. 6. it is not disputed that the appellant's firm acted as solicitors of the west german company in the two patent suits before the original ..... was a business connection, a mere casual connection, a collection which is not continued, would not be a business connection as contemplated under section 9(1)(i) of the act. there must be an element of continuity in the agency. an isolated transaction through an agent or even a connection for a short period, would not necessarily constitute business ..... obtained by the appellants in an application under article 226 of the constitution on the ground that it is premature as an alternative remedy is provided under the income-tax act, 1961. 2. two suits, one by the bengal chemical and pharmaceutical works ltd. and the other by ferbwerke hoechst aktiengesellschaft vormals meister lucius & burning (a corporation organised under .....

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Mar 07 1973 (HC)

Ramlal Kanhaiyalal Somani a Partnership Firm Vs. Ajit Kumar Chatterjee ...

Court : Kolkata

Decided on : Mar-07-1973

Reported in : AIR1973Cal372

..... some of its officer, briefly in the circumstances as follows:2. the plaintiff which is a firm registered under the indian partnership act consisting of bhimraj somani, hardwari mal somani, om prakash somani, all partners and one satya narayan somani, a minor admitted to the benefits of ..... reasons hold that the magistrate would be empowered in exercising his jurisdiction to apply that provision by issuing a prohibitory order in case of attachment of partnership property in a criminal proceeding. mr. das also has relied on a passage from clerk and lindsell on torts, 11th edition under article 1500 ..... first respondent should have prayed before the s. d. o. concerned for the attachment of the share of bhimraj somani in the assets of the partnership firm and ask for instructions regarding the mode of attachment stating the facts. but there it was clearly wrong. there is no provision in the ..... the writ. so in the facts and circumstances of this case the precise question that falls to be considered is whether the attachment of the partnership property and assets belonging to the other three brothers was wrongful and illegal. in other words, whether the first respondent exceeded the authority given to ..... he was bound to execute the order and attach the properties of the partnership firm by actual seizure and therefore in any view of the matter he is entitled to protection under section 1 of the judicial officers protection act.11. the next question considered by the learned court below is one .....

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Mar 20 1973 (HC)

Biswanath Samanta Vs. Income-tax Officer, A-ward and ors.

Court : Kolkata

Decided on : Mar-20-1973

Reported in : [1973]92ITR331(Cal)

..... of the income-tax act. the partners of the petitioner are biswanath samanta, tarapada daw and prasanta samanta. for the assessment year 1960-61 the ..... issued under section 148 of the income-tax act, 1961, for the assessment year 1960-61. the application also seeks for the issue of a writ in the nature of certiorari, inter alia, for quashing or setting aside the said impugned notice.2. the petitioner is a partnership firm registered under the indian partnership act. the petitioner is also registered under the provisions ..... income-tax officer, a-ward, special survey circle ii, calcutta, completed the assessment of the petitioner under section 23(3)/ 23(5)(a) of the indian income-tax act ..... of his income for that year had not been satisfied. in the premises, the income-tax officer wrongfully usurped jurisdiction in issuing notice under section 148 of the new act. the impugned notices cannot, therefore, be sustained. the application must succeed. the rule nisi is made absolute. there shall be a stay of operation of the order .....

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May 21 1973 (HC)

Ram Krishna Tarafdar Vs. Nemai Krishna Tarafdar and ors.

Court : Kolkata

Decided on : May-21-1973

Reported in : AIR1974Cal173

..... from charge, as already noticed, (and) is provided as for instance in the indian contract act in sections 168, 170, 173 and 221 and also in section 47 of the sale of goods act and section 52 of the indian partnership act. it is a right only to retain possession of the property and not a transfer ..... ishal singh, : air1956cal321 , that an award could be set aside only in the manner and on the grounds as indicated in sections 32 and 33 of indian arbitration act, 1940, and in no other way, even if the award was a nullity. in the second place, be has contended that even if there was absence ..... relevant article for the purpose of execution of decree is couched in altogether different language. in support of his first branch of argument that this old limitation act cannot have any application, he has relied on a bench decision of this court in : air1971cal213 , nrisingha v. ajit kumar dutta, and it has ..... i.e., date of judgment namely, 22-12-1952, when final decree was passed in terms of the award under article 182 of the old limitation act (1908), the execution was clearly barred by limitation. in support of such argument, mr. mukherjee has relied on quite a large number of decisions, one ..... nor any liability in the sense in which the debt is understood to be a liability. owelty of partition therefore did net relate to debts and consequently kerala act xxxi of 1958 has no application to them'. nevertheless, even on the question of acquisition of title bhagwati, j., has inter alia, observed in t. .....

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Apr 24 1973 (HC)

Prahladrai Agarwala Vs. Commissioner of Income-tax

Court : Kolkata

Decided on : Apr-24-1973

Reported in : [1973]92ITR130(Cal)

..... the income arising to the minors by virtue of their admission to the benefits of partnership in the firm could be included in the total income of the assessee under section 16(3)(a)(iv) of the indian income-tax act, 1922. the supreme court found that the connection between the gifts made by the ..... 's wife from the deposits and shares had to be assessed in the hands of the assessee under section 16(3)(a)(iii) of the indian income-tax act, 1922.10. it was held by the supreme court that the transfer in question was direct transfer and the income realised by the wife was ..... connection with an agreement to live apart.' 8. the aforesaid section is in pari materia with the provisions of section 16(3)(a)(iii) of the indian income-tax act, 1922. it is not disputed, in the instant case, that the assets were transferred directly to the spouse by the assessee. the only question ..... in those circumstances the tribunal was of the opinion that the profit arising to the wife from the said partnership should be included in the assessee's income under section 64(iii) of the income-tax act, 1961. the tribunal further accepted the argument made on behalf of the revenue that there could not be ..... and grains trade but little finance requested the partners of the first four parts to enter into co-partnership with him on contributing the necessary finance to carry on business in jagree and grains and also act as commission agents in jagree, grains and allied commodities to which request they acceded.'4. clause 4 .....

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Aug 13 1973 (HC)

Kerorimull and Co. Vs. Income-tax Officer, a Ward and ors.

Court : Kolkata

Decided on : Aug-13-1973

Reported in : [1974]95ITR610(Cal)

..... discharging a rule nisi obtained by the assessee. 2. the appellant is a partnership firm. for the assessment year 1960-61 the income-tax officer, 'a' ward, district 11(1), calcutta, completed the assessment under the old act, namely, the indian income-tax act, 1922. thereafter, on the 14th march, 1969, the appellant received a notice ..... issued under section 148 of the income-tax act, 1961, whereby the appellant was called upon to submit the return of income ..... contended that the learned judge erred in holding that there were sufficient reasons for issue of a notice under section 148 of the income-tax act, 1961. according to mr. pal, the income-tax officer has not disclosed any reasons for his belief that the income had escaped assessment ..... and conditions precedent for assumption of jurisdiction under section 148 of the income-tax act, 1961, had not been satisfied. the learned trial judge should have quashed the said notice by a writ of mandamus. mr. pal relied ..... court. at the time of hearing the department wanted to rely upon a statement in response to the summons under section 131 of the income-tax act, of one shri girdhari singh, whose business had been closed on and from 31st march, 1965. that statement was produced before us. the .....

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Mar 23 1973 (HC)

Madan Mohan Sureka Vs. Bhavani Cinema and ors.

Court : Kolkata

Decided on : Mar-23-1973

Reported in : AIR1974Cal6

..... 37 against a person whose name does not appear in the hundi. this is quite a different matter. 15. sections 19 and 22 of the partnership act have also been referred to. with regard to the proposition of law that a partner has implied authority to bind the firm in course of the ..... ) no notice of dishonour vas given to hi client, namely, the petitioner; (b) there was no consideration for the hundies; (c) the question of partnership has been disputed by his client and (d) the hundies which are annexed to the summons which was served upon his client do not show that the hundiec ..... . with regard to this point mr. somnath chatterjee, learned counsel, appearing for the plaintiff placed before me a passage appearing in lindlay on the law of partnership, 12th edition, p. 226 which read as follows: '(c) bills of exchange and promissory notes. bills and notes. although an ordinary contract not under ..... leave. thereafter on january 5, 1973, the plaintiff filed another affidavit. in the further affidavit the plaintiff has annexed a copy of the deed of partnership between the petitioner and defendant no. 3. it is also stated that the petitioner filed an affidavit on august 17, 1971 in suit no. 245 ..... the learned author is based or section 23 (2) of the english bill of exchange act, 1882 (see foot note) mr. chatterjee did not place to me any indian decision on the point or any corresponding section in the negotiable instruments act (act xxvi of 1881). 12. mr. chatterjee cited air 1930 pc 23s, (moti lal .....

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Jul 24 1973 (HC)

In Re: Jalpaiguri Tea Co. Ltd.

Court : Kolkata

Decided on : Jul-24-1973

Reported in : [1974]44CompCas335(Cal)

..... the petition. i need not refer in detail to the said objects except the clause which provides, inter alia, as follows: ' to enter into partnership or into any arrangement for sharing profits or into any union of interest, joint adventure, reciprocal concession or cooperation with any person or persons or ..... governor of bengal or the chief commissioner of assam.' 2. petitioner no. 2 was incorporated on 24th june, 1925, under the provisions of the indian companies act; registered office was also situate at no. 11, government place east; authorised capital is rs. 20,00,000 divided into 80,000 equity shares ..... had under the statute a right of amalgamation with another company as authorised by section 213 of the indian companies act, 1913, which is in pari materia with section 391 of the companies act, 1956. the learned judge was also of the opinion that there was no limitation on the power ..... the respective companies had been upon the condition of the companies' having their powers. sanctioning of such scheme would not be sanctioning ultra vires acts on the part of the companies concerned. for these reasons, i am unable to accept the contentions urged in opposition to the scheme that as ..... high court pursuant to section 394. (c) consent of the shareholders of bijoynagar tea co. ltd. being obtained pursuant to section 81 of the companies act, 1956, for allotment of shares to jalpaiguri tea co. ltd. shareholders under this scheme. (d) the consent of the controller of capital issues (if .....

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Dec 13 1973 (HC)

In Re: Dhanalal Karnawat and anr.

Court : Kolkata

Decided on : Dec-13-1973

Reported in : AIR1975Cal67

..... conditions inter alia as contained in paragraph 19 of the petition.4. the instant application has been made by one vijoy laxmi brothers, a registered partnership firm with whom it is alleged that the trustees had already and prior to the proposed lease in favour of sumanlal parekh and others entered into an ..... to grant long term lease of the said property no. 48, sir hariram goenka street. calcutta. the application was made under section 34 of the indian trusts act. 1882 and after hearing the attorney for the said applicants order was made by me granting leave to the trustees to grant lease of no. 48, ..... in a case reported in air 1941 all 387, the bench decision presided over by the chief justice iqbal ahmad has been that though the indian trusts act does not apply to [public or private religious charitable endowments, but nevertheless the principles underlying the sections served as useful guide. the sections mentioned ..... in the said case were of course sections 44 and 76 of the indian trusts act.7. it does not seem to me that by the mention of section 34 of the indian trusts act in the cause title of the said application any injustice has been done by the said order ..... court had no jurisdiction to pass an order under the same.6. the provisions of section 34 of the indian trusts act are similar to those of section 7 of the charitable and religious trusts act. the impugned order was made on llth april, 1973 on the application where in the cause title mention .....

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Mar 13 1973 (HC)

Union of India (Uoi), Representing South-eastern Rly., Calcutta Vs. La ...

Court : Kolkata

Decided on : Mar-13-1973

Reported in : AIR1974Cal207,77CWN983

..... the lower appellate court upholding those of the trial court with a slight modification.2. the suit out of which this rule arises was instituted by the opposite party. _a partnership firm, against the union of india representing the south eastern railway praying for compensation to the extent of rupees 958.80 on account of short delivery of a consignment of ..... party could prove negligence or misconduct on the part of the railway administration, or, ofany of its servants. sub-section (1) of section 77-c of the indian railways act (hereinafter referred to as the 'act') is as follows :'(i) when any goods tendered to a railway administration to be carried by railway- (2) are in a defective condition as a consequence of ..... , arising from any cause except some acts which are mentioned in the said section with which we are not concerned. section 73, therefore, lays down the general responsibility of a railway administration as a carrier of animals ..... upon proof of negligence or misconduct on the part of the railway administration or of any of its servants.'6. under section 73 except as otherwise provided for in the act the railway administration shall be responsible for the loss, destruction, damage, deterioration or non-delivery, in transit, of animals or goods delivered to the administration to be carried by railway .....

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