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Judgment Search Results Home > Cases Phrase: indian partnership act Year: 1960 Page 4 of about 129 results (0.063 seconds)

Apr 14 1960 (HC)

Tulsidas Khimji Vs. Jeejeebhoy (F.)

Court : Mumbai

Decided on : Apr-14-1960

Reported in : (1961)ILLJ42Bom

..... india challenging the award made by respondent 1, the industrial tribunal, bombay, on 31 august 1959, in reference (cgit) no. 7 of 1959. 2. the petitioners are a partnership firm registered under the indian partnership act, 1932, and carry on business as (1) clearing and shipping agents, (2) insurance agents, (3) godown keepers and (4) cotton supervisors and controllers. the petitioner ..... fact that there is a head office supervision of the four different departments and ultimate amalgamation of the accounts of the four departments in the final accounts of the partnership are the four different departments functionally integrated or by reason of the conditions of transferability or seniority amongst the clerical cadre, can the four departments be treated as ..... the head office but they are ultimately amalgamated inter alia for the purpose of incometax payable by the concern and no doubt also for the general purpose of the partnership.' 12. as to the conditions of service of the clerks employed in these four departments, the tribunal has held that the recruitment is departmentwise and the seniority of ..... industrial establishment. what then is an 'industrial establishment' with reference to this provision of s. 25g 19. the expression 'industrial establishment' had not been defined in the act, but there can be no doubt that an industrial undertaking or a business organization or firm may have several different and distinct industrial establishments and a single industrial establishment may .....

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Aug 08 1960 (HC)

Motilal and Another Vs. Income-tax Officer, District Ii (iii) Kanpur.

Court : Allahabad

Decided on : Aug-08-1960

Reported in : [1962]44ITR454(All)

..... a liability on the firm and the partners of the firm at the relevant time would be liable to meet that liability under the provisions of the indian partnership act. we see no reason to assume that they will not be liable for the tax payable by the firm though they would be liable for the ..... business debts of their partnership.there may again be a case where a firm has to be assessed to tax and proceedings are started for the purpose but before they terminate ..... is an application under article 226 of the constitution by two persons who were partners of a firm which carried on business in the name and style of indian distillery at anwarganj, kanpur, praying for the issue of a writ of certiorari quashing the notices of demand dated october 24, 1959, and a writ of ..... directly traceable to the assessment made on the unregistered firm and the contention that the notice of demand was not relevant to an assessment made under the act but was related to an order of this court is in our opinion quite untenable. learned counsel has invited our attention to the provisions of sections ..... court found that in view of the fact that the petitioners had not been served with any notice of demand under section 29 of the income-tax act no recovery proceedings were maintainable against them. that petition was, therefore, allowed.after the decision of this court it appears that the income-tax officer .....

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Apr 06 1960 (HC)

Jiwan Singh and Sons Vs. the Excise and Taxation Officer (Assessing Au ...

Court : Punjab and Haryana

Decided on : Apr-06-1960

Reported in : [1960]11STC540(P& H)

..... which, according to the counsel, involves the same question.2. in civil writ no. 1285 of 1959 the petitioners claim to be a partnership concern duly registered under the indian partnership act and carrying on the business of building and repairing 'bodies' on the chassis of the trucks and buses at jullundur. for the year ending ..... , there is always the jurisdiction in this court to interfere by way of special leave.7. there are also two bench decisions of this court in indian iron and steel company limited v. the officer on special duty (central circle), punjab [1959] 10 s.t.c. 150 and firm mangat ram hazari ..... 31st of december, 1955 and 31st of march, 1956 and the sales tax payable under section 10(4) of the east punjab general sales tax act (east punjab act no. xlvi of 1948) is alleged to have been paid in the state bank of india or by issuing cheques for the amounts of the ..... ] 10 s.t.c. 194, in which it was held that the aggrieved parties should avail themselves of the ordinary remedy provided by the sales tax act itself before invoking the extraordinary jurisdiction of the high court under article 226 of the constitution. in another case mehar singh, j. and myself also expressed ..... this court with those proceedings. it is also asserted that the petitioner having not complied with the notice issued under section 11(2) of the act and having got the proceedings adjourned on one pretext or the other without producing the account books or other evidence in support of the returns submitted .....

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Feb 16 1960 (HC)

Mathu Varkey Vs. Pyli Varghese

Court : Kerala

Decided on : Feb-16-1960

Reported in : AIR1960Ker286

..... for decision, is whether the latter part of the decree can be sustained, under section 69 of the indian partnership act, 1932, which may be referred to hereafter as the act, section 69, sub-sections (1) and (2) of the act have created a bar to certain classes of suits relating to an unregistered firm; but sub-section (3) ..... order xx, rule 15 of the civil procedure code must be amended, so as to give effect to the restricted interpretation of section 69 (3) (a) of the act, which is a later enactment. they held, that even in a suit for the dissolution of a firm in this restricted sense, an account has to be ..... for the taking of accounts is implicit in the prayer for the dissolution of a firm, within the meaning of section 69 (3) (a) of the act.3. the only case which has taken a contrary view and to which our attention has been drawn, is magan bchari lal v. ram partap singh, air ..... dissolved firm' within the meaning of section 69 (3) (a) can be laid. it may perhaps be suggested, that the object underlying section 69 of the act was to impose a certain disability on unregistered firm, and this is true to a certain extent; but it is fallacious to argue, that the same object permeates ..... contain, has furnished a definition as to its scope and content, and it is difficult to hold, that while enacting section 69 (3) (a) of the act, the legislature did not have before its mind, this provision in the civil procedure code in a chapter dealing with decrees.the lahore high court has ruled in jhandu mal .....

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Aug 11 1960 (HC)

J.B. Mangaram and Co. Vs. State of Madhya Pradesh

Court : Madhya Pradesh

Decided on : Aug-11-1960

Reported in : AIR1961MP96; [1960(1)FLR518]; (1961)ILLJ89MP

..... article 226 of the constitution of india is by a partner of a firm registered under the indian partnership act which is engaged in the business of manufacture of biscuits and confectionary. 2. the petitioner's manufactory at gwalior has been licensed under the factories act as a factory employing not more than five-hundred workers on any one day during the year ..... there are other undertakings to which it might have been applied. 7. for the foregoing reasons, we are of the view that the limitation on the applicability of the act to undertakings of biscuit and confectionery industry employing more than hundred workers does not bring about an unreasonable and arbitrary classification. consequently the notification issued by the opponent state on ..... discretion is not uncontrolled. the statute itself indicates with sufficient clarity the policy or principle for the guidance of the government in the matter of exercise of the discretion. the act, as is apparent from its preamble, is meant for regulating the relations of employers and employees and for the settlement of industrial disputes. it is not a measure dealing ..... there was thus an unreasonable and arbitrary classification between undertakings employing less than hundred workers and those employing more than hundred workers for the purposes of the applicability of the act. 4. in our judgment, the notification in question is not vulnerable to the objection put forward by the learned counsel for the petitioner. the principles by which the .....

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Jul 19 1960 (HC)

Ediga Nawasaiah, Partner, Dissolved Firm Adoni Town Vs. District Colle ...

Court : Andhra Pradesh

Decided on : Jul-19-1960

Reported in : AIR1961AP253; [1961]43ITR344(AP)

..... combine had become dissolved and discontinued its business.12. the learned counsel, however, contends that this is a case of dissolution within, the meaning of section 41(b) of the indian. partnership act, which is in these terms.41. a firm is dissolved:(a) by the adjudication of all the partners or of all the partners but one as insolvent, or (b) by ..... made on a dissolved firm as such without making it on the erstwhile partners jointly and severally would be in contravention of section 44 before the amendments introduced by the indian finance act 1958, and, therefore, illegal.23. the learned counsel for the department contends that a different view had been taken by a bench of this court in an earlier case ..... had thus become a dissolved association of persons.that being so, it is argued that the assessments should have been made strictly in accordance with section 44 of the indian income-tax act, as it stood on the date of the assessment. inasmuch as the assessments were made on a dissolved association of persons in violation of the terms of section 44 ..... questions the tribunal agreed with the conclusions of the appellate assistant commissioner and dismissed the appeal. the toddy combine thereupon filed an application under section 68(i) of the indian income tax act requiring the appellate tribunal to refer to the high court the two questions of law settled in the judgment of the tribunal dated 17th december 1951. the tribunal in .....

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Aug 12 1960 (HC)

Shaikh Safir Mahammad and anr. Vs. Basir Mahammad

Court : Orissa

Decided on : Aug-12-1960

Reported in : AIR1961Ori92

..... . if only the plaintiff has been able to make out a case of partnership or agency or fiduciary relationship then only he can take advantage of the provision of indian trusts act and the provisions arising out of the relationship of partners or principal and agent. in that event only he can be allowed ..... no. 1 can be taken to be on his behalf also provided he is able to show sufficient materials on record to make out and establish a case of either partnership by express term or by implication on account of the conduct of the parties, or that there was relationship of principal and agent or any fiduciary relationship between the parties .....

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Mar 11 1960 (HC)

Ved Parkash and ors. Vs. Iron Traders (Private) Ltd. and ors.

Court : Punjab and Haryana

Decided on : Mar-11-1960

Reported in : AIR1960P& H427; [1961]31CompCas122(P& H)

..... order1. this is a petition filed by ved prakash, maya prakash and satya prakash sons of hira lal and the partnership firm messrs. hira lal and sons under ss. 397 and 398 of the indian companies act against the company messrs. iron traders (private) limited and three persons, respondents nos. 2 to 4, described as de ..... establish their rights as advised by him, are now seeking the same relief under the guise of an application under ss. 397 and 398 of the act. the learned counsel for the petitioners was unable to cite any case in which such a course had been permitted, and in my opinion he will ..... in proper proceedings i.e. in a regular suit after the learned district judge has dismissed the petitioners' application for rectification under s. 153 of the act. (6) it was pointed out that the removal of the petitioners was mentioned in the petition, and one of the reliefs which they sought in the ..... the company. (5) on behalf of the petitioners it was argued, and the learned counsel was prepared to cite cases on the point, that the act of the directors in rectifying the register on 16-1-1957 and striking out the names of the petitioners as members was illegal. this view may be ..... facto directors of the company though it is alleged that they had no proper authority to act as such, and two other respondents, hira lal .....

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May 24 1960 (HC)

Sait Nagjee Purushotham and Co. Vs. Commissioner of Income-tax, Madras

Court : Kerala

Decided on : May-24-1960

Reported in : AIR1960Ker364

..... . the learned advocate-general, who has appeared for the assessee, has argued that the business carried on by the partnership of 1918, had been assessed to the tax under the indian income-tax act, 1918, that the same business had been continued till the private company was formed in february, 1948, and that ..... , in such a case, there is no devolution of the business as a whole. in that case, there was a partnership, which had paid tax under the act of 1918, the partnership at one time consisting of three partners.thereafter, there were several changes in 1924 one of the original partners went out, ..... -50, the assessee has claimed relief under section 25(4) of the indian income-tax act, hereinafter referred to as the act; and the facts, on which the claim was made, may be briefly stated.2. on 6-12-1918, a partnership deed was executed between six persons, five being related, and the sixth ..... vocation, on which tax was at any time charged under the provisions of the indian income-tax act, 1918, is succeeded in such capacity by another person, the change not being merely a change in the constitution of a partnership no tax shall be payable by the first mentioned person in respect of the ..... amalgamated in 1943, and that really amounted to succession by the newly constituted firm.the tribunal, therefore, held that the partnership of 1943 wag not an entity taxed under the income-tax act, 1918, and the benefit of section 25(4) cannot be given to the assessee. the asscssee claimed that a question .....

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Sep 15 1960 (HC)

Commissioner of Income-tax, Simla Vs. Sat Ram Gian Chand.

Court : Punjab and Haryana

Decided on : Sep-15-1960

Reported in : [1961]42ITR543(P& H)

..... of rs. 12,149 on march 31, 1954. by not dividing the true profits on a specific date, i.e., on march 31, 1954, the assessee has not acted upon the instrument of partnership.'the appellate assistant commissioner of income-tax to whom an appeal was preferred by the assessee firm rejected the same with the following observations :'the most important fact ..... 26a of the act was filed on september 29, 1953. this application was refused by the ..... partnership and consequently, a few instrument of partnership was drawn up on september 27, 1953, and an application under section ..... which this matter has arised may now be stated.for the assessment year 1953-54, the partnership (messrs. sat ram gian chand) was constituted by five partners under an instrument of partnership dated april 2, 1952. this firm was registered with the department under section 26a of the indian income-tax act. on april 1, 1953, a sixth partner, namely, jhanda ram, joined the .....

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