Court : Madhya Pradesh
Decided on : Oct-10-1973
Reported in : 1974MPLJ148; 33STC456(MP)
..... partner (vide respondents' annexure r-i). shri amritlal somabhai was to have an eight anna share, while the two brothers were to have a four anna share each. subsequently, another partnership was entered into on 11th november, 1958 (respondents' annexure r-ii). some more partners were introduced, viz., seth bhailal bhai, shri kantilal and shri chandrakant, and their shares were also ..... readjusted. there was another deed of partnership dated 15th march, 1959 (respondents' annexure r-1ii). two more partners were introduced, namely, jayeshkumar and himanshu and again their shares were readjusted. thus the ..... come to misc. petition no. 429 of 1971. in this case, the facts are that the petitioner originally was a joint hindu family firm. subsequently, it was converted into a partnership-firm. this has been going on right from the year 1949 onwards. the joint hindu family firm transferred its assets and liabilities to the ..... provisions of this section shall apply mutatis mutandis to any arrears of tax payable under an act repealed by section 52 and due for any year or relatable to a part of any year prior to such transfer of business, discontinuance or dissolution of the partnership or the partition of undivided hindu family, as the case may be.the instant case is .....Tag this Judgment!
Court : Mumbai
Decided on : Apr-26-1973
Reported in : (1974)76BOMLR718; 1974MhLJ908
..... deshpande, j.1. respondent no. 7, hereinafter referred to as 'the society' defendant no. 3 is a housing society registered under the maharashtra cooperative societies act (hereinafter referred to as 'the act') as a tenant co partnership type of housing society. the petitioner, hereinafter referred to as 'the disputant or licensor' is a member of the said society. respondents nos. 5 and 6 ..... rule 10 several societies have been classified. at item no. 5 we find the classification of housing society in three categories--(1) tenant ownership housing society, (2) tenant co-partnership housing society, and (3) other housing societies. it is difficult to see under which of these categories any society having its objects as quoted by the division bench at p ..... substance. disputes can arise under variety of circumstances apart from the transaction of becoming a member and acquiring the fiat. the learned judges then referred to the several english and indian cases and particularly to the following passage approvingly from the case of shyam co-operative society v. ramibai (p. 1327) :.and proper emphasis has got to be laid upon ..... is well founded. government has assumed without any evidence that defendants nos. 1 and 2 were the tenants of the premises and, therefore, the court created under the rent act alone was competent to try the dispute. admittedly no evidence has been, recorded and revisions were preferred against the order passed at preliminary stage without any opportunity to parties to .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Jan-10-1973
Reported in : AIR1973SC697; (1973)1SCC498; 1973(5)LC615(SC)
..... the question of sentence, we fill only refer to the facts bearing on the same.2. the appellant and one gian singh, p.w. 12, were working as carpenters in partnership for more than two years with different timber merchants in delhi. they worked for some time under santokh singh, the deceased, before they went over to work under p.w ..... indicate that the latter must have been desperately trying to save his life by attempting to ward off the blows with his hands. all these circumstances clearly show that the act of the appellant is a cold blooded one and that the murder committed by him was brutal in nature. under the circumstances, the award of the death sentence was perfectly .....Tag this Judgment!
Court : Delhi
Decided on : Apr-20-1973
Reported in : 10(1974)DLT120
..... , the contractor shall on demand pay to the purchaser the balance remaining due. for the purpose of this clause, where the contractor is a partnership firm, the purchaser shall be entitled to recover such amount by appropriating the whole or in part any sum due to any partner of the ..... is property within the meaning of article 19(1)(f). indeed, the privy purses were held to be property after the appropriation act is passed as the property of the former indian princes in the hands of the central government. mr. singhania also referred to the official liqvidtor, people's insurance company lt. ..... merely to be stated to be rejected. reliance on the decision of the supreme court in satwant singh sawhney's case is misplaced. the impugned act of withholding payment, even if it is arbitrary, cannot be called discrminatory. as observed by the supreme court in budhan chowdhry v. the state of ..... case petitioner is the creditor and the government is the debtor and the property is still in the hands of the debtor. unlike an act like the appropriation act being passed, there is no earmarking of funds for payment to the petitioners. liability to pay on appropriation and debt due are two distinct ..... mr. justice avadh behari byjudgment and order dated november 15, 1972. (2) petitioner no. 1 is aprivate limited company within the meaning of the companies act, 1956 with its registered office at 27, khan market flats, new delhi. petitioner no. 2 is an engineer who describes himself in the petition as .....Tag this Judgment!
Court : Rajasthan
Decided on : Dec-22-1973
Reported in : 1973(6)WLN649
..... had dividends and speculative business. their income exceeded the minimum limit for the purposes of section 18a(3) of the indian income tax act, 1922 (hereinafter called 'the old act') and because as the assessees failed to comply with the said provisions and did not submit, the estimate of advance tax ..... is completed on or after the 1st day of april. 1962 may be initiated and any such penalty may be imposed under this act (new act) in our opinion once the challenge of discriminaton in regard to section 297(2)(g) is repelled as was done by this court ..... and subsequently by the supreme court the language of this section clearly provides that the new act will apply in regard to the imposition of penalty in respect of any proceeding of any assessment which is completed on or after the ..... income tax appellate tribunal, bench 'b' by its order dated march 21, 1969. has referred under section 256(1) of the income tax act, 1961, the following question for answer, namely:whether on the facts and in the circumstances of the case, the tribunal was right in holding that ..... act, 1922 2. the circumstances, which it is necessary to notice for the disposal of this reference, briefly stated are these: gokuldas, pradeepkumar and mukandas vishnukumar, the two hindu undivided families, came into existence as a result of partial partition of the bigger hindu undivided family of seth thakurdas khivraj. the business of seth thakurdas khivraj was taken over by a partnership .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Oct-11-1973
Reported in : AIR1974SC183; 1974CriLJ286; (1974)1SCC103; 2SCR12
..... were made. they had also not accepted the correctness of the assertion of raj kumar deorah that he had nothing to do with the two partnership firms involved. we are unable, upon the materials on record and in the proceedings before us now, to declare that the allegations constituting the ..... as already indicated above. i in halsbury's "law of england (1111 edn. (vol. ii) p. 46), wefind : "although the habeas corpus act, 1816, enables the return to be controverted, and a total absence of jurisdiction, or matters in excess of jurisdiction, may be alleged and proved by affidavit ..... petitioners. their cases, with their representations, had been sent by the government of assam to the advisory board constituted under section 9 of the act. the advisory board, before which the petitioners' cases are pending, had the jurisdiction to consider all the contentions of the detentes on questions of ..... worded orders of the district magistrate, kamrup, against them state that the detaining authority is satisfied that, with a view to preventing them from acting in a manner prejudicial to the maintenance of supplies and services essential to the community in the kamrup district, it is necessary that they be ..... "that you indulged in such trade activities which created acute scarcity and high prices of rice and sugar in gauhati market. "you are, thus acting in a manner prejudicial to the maintenance of supplies and services essential to the community as a whole in this district and your being at large .....Tag this Judgment!
Court : Kolkata
Decided on : Dec-14-1973
Reported in : AIR1974Cal358,78CWN555
..... served with a writ of summons as a partner apprehended that the plaintiff would eventually seek to hold him liable in execution proceedings on the basis of partnership. he was held to be eligible to be added as a defendant. the facts of the said case, however, are clearly distinguishable from the present ..... been dissented from. both kerr in his work in injunction and halsbury in the laws of england, 3rd edition still rely on the same. no corresponding indian authority has been brought to the knowledge of the court. the circumstances of the present case is not one which would import application of the principles ..... that the defendant no. 2 was interested in disposing of the said property at krishnagar. the said sudhangshu kumar seal and the defendant no. 2 were acting in collusion and conspiracy with one another. the schedules of the alleged agreement for sale and alleged part payment are stated to be false and/or ..... a suit where the addition is considered to be in the interest of justice. in that suit filed on behalf of the partnership by a partner the other partners applied that their names be brought on record to continue the suit on behalf of the ..... case the person concerned was admittedly interested in the defendant firm. moreover, the provisions with regard to partnership are different. the same enable a person to be held liable in execution proceedings on the basis of a partnership. panckridge, j. gave some weight to the consideration that the applicant in that case was interested .....Tag this Judgment!
Court : Chennai
Decided on : Jul-26-1973
Reported in : (1974)1MLJ455
..... w. 1 stated that they were taken by the sales tax authorities as well as income-tax authorities towards the moneys due to them, by the partnership. therefore, in this case even the evidence let in on behalf of the first respondent clearly establishes that in addition to the first respondent herein, ..... his evidence admitted that he took out execution proceedings against other properties and no amount could be recovered as they had gone away to the south indian bank and other creditors. similarly with regard to certain other moneys deposited in the court which the first respondent sought to attach in execution of ..... accept this argument. we have already indicated that the plaint itself does not contain any indication that it was one instituted under section 53 of the act. only if the plaint was purported to have been instituted under that section, there would be an opportunity for the defendant to put forward a ..... were merely obiter. therefore we are clearly of the opinion that the suit in so far as it purports to be one under section 53 of the act cannot be maintained and it is liable to be dismissed.5. as far as the representative character of the suit is concerned, mr. ahmed meeran, contended ..... 'to defeat or delay the creditors' and not 'to defeat or delay the creditor'. consequently, in a suit instituted under section 53 of the act, the plaintiff must plead and prove that the transfer which is impugned by the plaintiff was effected with the intention to defeat or delay the creditors of .....Tag this Judgment!
Court : Chennai
Decided on : Sep-10-1973
Reported in : (1974)1MLJ392
..... and they had been importing 'winner' road-grading machines but had been marketing them in australia after replacing the name 'winner' with the name 'champion'. blackadder formed, a partnership with another and got the word 'winner' registered as his own trade mark in respect of machinery of all kinds. the american company which had been supplying road-grading machines ..... the english company did not acquire proprietorship of the mark 'pabalate' because of the circumstances in that case, in the present case there are circumstances to indicate that the indian firm had been using the trade mark 'sharp' claiming proprietary right thereof. as already noted in the case before the chancery division, even though the american company had not ..... the japanese firm. the latter supplied the technical know-how and also the kits for assembling.5. the question for consideration is whether on the above established facts the indian firm is entitled to have the trade mark 'sharp' registered in india in relation to transistor radio sets, radio amplifiers and inter-communication sets. the application for registration ..... kogyo kabushiki 'kaisha (hayakawa electric company limited) doing business at okasa, japan hereinafter referred to as the japanese firm. the indian firm filed an application under the provisions of the trade and merchandise marks act, 1958 (hereinafter referred to as the act) before the assistant registrar of trade marks, madras for registering the word 'sharp' as its trade mark. it was .....Tag this Judgment!
Court : US Supreme Court
Decided on : Jun-18-1973
..... be sold, . . . such article on which such sounds are so transferred, without the consent of the owner." "(2) . . ." " * * * *" "(b) as used in this section, 'person' means any individual, partnership, corporation or association; and 'owner' means the person who owns the master phonograph record, . . . master tape, . . . or other device used for reproducing recorded sounds on phonograph records, . . . tapes, . . . ..... and promotion of "science and useful arts." thus, the court says, the states remain free to protect as they will "writings" not in the enumerated classes, until congress acts. since sound recordings fixed prior to february 15, 1972, were not enumerated by congress as subject to copyrighting, [ footnote 3/1 ] the states may protect such recordings. ..... aims only at a partial union or consolidation, the state governments would clearly retain all the rights of sovereignty which they before had, and which were not, by that act, exclusively delegated to the united states. this exclusive delegation, or rather this alienation, of state sovereignty, would only exist in three cases: where the constitution in express ..... december 13, 1972 decided june 18, 1973 412 u.s. 546 certiorari to the appellate department, superior court of california, county of los angeles syllabus petitioners, convicted for committing acts of "record piracy" or "tape piracy" in 1970-1971, challenge the california statute proscribing such practices, as violative of the "copyright clause," art. i, 8, cl. 8 .....Tag this Judgment!