Court : Punjab and Haryana
Decided on : Jan-04-1973
Reported in : 97ITR302(P& H)
..... new partnership was formed between sat dev and dharam pal, partners of the dissolved firm, and shri sham lal, son of the deceased partner, shri ..... only be referred to if it is found that a particular situation is not covered by the provisions of the income-tax act. though a particular firm, in view of the provisions of section 42(c) of the indian partnership act, may stand dissolved, if we come to the conclusion that such a case is covered by the provisions of section 187 of the ..... of which ram rattan, deceased, was a partner stood dissolved in view of the provisions of section 42(c) of the indian partnership act, as there was no provision in the partnership deed providing that, in the event of death of any partner, the partnership would continue. it is contended that a completely new entity came into being on june 9, 1966, when a new ..... ram rattan died on june 6, 1966. there was no provision in the partnership deed for the continuance of the partnership in the event of death of any partner and, therefore, it is pleaded by the assessee that, in view of the provisions of section 42(c) of the indian partnership act, the firm stood dissolved on june 6, 1966, on june 9, 1966, a .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-15-1973
Reported in : AIR1973SC1073; 1973CriLJ850; (1973)3SCC647; 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!
Court : Orissa
Decided on : Jan-23-1973
Reported in : AIR1973Ori214; 39(1973)CLT330
..... the same cause of action cannot arise, because the legal bar sought to be pleaded against the plaintiff being under section 69 of the indian partnership act, the said bar cannot be removed by the plaintiff by getting the alleged partnership firm registered after the cause of action for the suit has arisen. that apart, the delay in the present case is not much ..... statement by incorporating the following statement.'that the plaintiffs suit is hit by section 69 of the indian partnership act. 1932, inasmuch as, by the agreement of 24-3-1965, a partnership was constituted which however has not been registered as a firm under section 59 of the indian partnership act.'she also filed another application in the court below under order 11, rule 12, c. p ..... of the petitioner, it cannot be said that it has exercised a jurisdiction not vested in it by law or has failed to exercise a jurisdiction so vested or has acted in exercise of the jurisdiction illegally or with material irregularity. in this view of the matter, mr. mohapatra urges that this court cannot interfere with the impugned order rejecting the .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-19-1973
Reported in : 77CWN396,91ITR82(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 .....Tag this Judgment!
Court : Allahabad
Decided on : Mar-02-1973
Reported in : AIR1973All532; 90ITR73(All)
..... . he would continue to be a partner unless he retires or is adjudicated an insolvent or dies or is expelled in accordance with the provisions of section 33 of the indian partnership act. similarly a person may be a partner in a firm and may yet be appointed as an authorised controller by the central government under section 3 read with section 4 ..... to and received by them in the capacity of partners of the assessee firm.21. for the purposes of income-tax act as well, the words 'firm', 'partner' and 'partnership' have the same meanings respectively as in the indian partnership act of 1932. partnership is the relation between persons who have agreed to share the profits of a business carried on by all or any of ..... them acting for all. persons who have entered into partnership with one another are called individually 'partners' and collectively 'a firm' and the name ..... business and the share of the partner is the business income in his hands for the purpose of section 10 (1) of the indian income-tax act, 1922. a partner, however in a partnership cannot be an employee of that partnership and any salary received by a partner from the firm is but a part of his share of profits. hence even if the .....Tag this Judgment!
Court : Rajasthan
Decided on : Mar-05-1973
Reported in : 33STC174(Raj); 1973()WLN314
..... board of revenue, rajasthan, dated 24th may, 1967, and they can be conveniently disposed of together.2. the petitioner is a registered firm under the indian partnership act, 1932, and has been carrying on the business of selling diesel engines, generators, electric motors, pumps, bearings, etc., at jaipur. it is registered ..... case  36 i.t.r. 140 were considering the provisions of sections 28, 51 and 52 of the indian income-tax act, 1922. section 28 of the said act provided for a penalty for concealment of income or improper distribution of profits, while section 51 related to the failure to ..... of the learned counsel for the petitioner is that he was denied the reasonable opportunity as envisaged by section 10a of the central sales tax act. exhibit 4, the notice issued to the petitioner was under section 10(b), carried with it a threat of prosecution which was appropriately ..... it will be profitable to extract the relevant portions of the law which are assailed before us. section 10(b) of the central sales tax act, 1956, reads:section 10. penalties. -- if any person....(b) being a registered dealer, falsely represents when purchasing any class of goods that ..... in respect of agricultural machinery parts for resale only. on 6th august, 1962, inspector baijal noticed that the certificate under the central sales tax act related only to agricultural machinery parts but the petitioner was taking benefits thereunder in regard to other machinery and goods. the petitioner, therefore, asked .....Tag this Judgment!
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 .....Tag this Judgment!
Court : Mumbai
Decided on : Mar-14-1973
Reported in : AIR1974Bom52; 1974MhLJ75
..... india. as to the nature of the firm but the firm must be carrying on business in india. as to the nature of the firm under section 4 of the indian partnership act, 1932, the court observed that the word 'firm' or the 'firm name' was merely a compendious description of all the partners collectively. it followed, therefore that where a suit is ..... the partners of the dissolved firm 'haribhau sant & co.' in the very first paragraph the plaint alleges that there is a firm by name haribhau sant & company registered under the indian partnership act, 1932 and also discloses the registration number. further it gives the details of the partners, one being plaintiff himself and other being deceased haribhau. it alleges that the firm is ..... persons jointly is clearly a matter of debate. distinction however fine does exist and must be given effect to.11. the nature of partnership is referable to the provisions of section 4 of the indian partnership act, 1932, which states that 'partnership' is the relation between persons who have agreed to share the profits of a business carried on by all or any or them ..... they carry on the business is an entity specifically recognized and treated as such by the provisions of the indian partnership act, giving rise to certain rights and obligations between the parties and also those who deal with such firms. the provision of that act provide ample machinery to indicate how the firm is constituted and how it works and how it can be .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-20-1973
Reported in : 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 .....Tag this Judgment!
Court : Allahabad
Decided on : Mar-24-1973
Reported in : 106ITR408(All)
..... partner of m/s, nathir mal and sons is concerned. it is the partner of m/s. nathir mal and sons who is acting in the assumed name. under section 18 of the indian partnership act a partner is the agent of the firm for the purpose of the business of the firm. section 19 lays down that subject ..... to the provisions of section 22 the act of a partner which is done to carry on in the usual way business of the kind ..... textiles ltd., jwalanagar, rampur, was directed by the income-tax officer, rampur, under section 18(3b) road with section 18(7) of the indian income-tax act, 1922 (hereinafter referred to as 'the act'), to pay rs. 1,39,739-5-0 as tax on a sum of rs. 2,00,000 which was remitted by the respondents as ..... and sons, as its partner. he had his office in india and was in a position to settle the terms of the contract with the respondent. he was acting on his own and there is nothing to indicate that he was seeking instructions from the firm at indonesia before taking initiative in the matter. annexure 'c' further ..... legal effect of the facts proved in the case. the status of the appellant which has to be determined by reference to the relevant section of the act is a mixed question of fact and law and in determining this question the principles of law deducible from the provisions of the said section will have to .....Tag this Judgment!