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Judgment Search Results Home > Cases Phrase: indian partnership act Year: 1973 Page 3 of about 140 results (0.087 seconds)

Mar 24 1973 (HC)

income-tax Officer Vs. Raza Textiles Ltd.

Court : Allahabad

Decided on : Mar-24-1973

Reported in : [1977]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 .....

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Mar 05 1973 (HC)

Oriental Engineering Company and 3 ors. Vs. the Union of India (Uoi) a ...

Court : Rajasthan

Decided on : Mar-05-1973

Reported in : [1974]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 [1959] 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 .....

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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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Aug 03 1973 (HC)

Prem Ratan Mal Vs. Assistant Commissioner of Sales Tax, Ganjam Range a ...

Court : Orissa

Decided on : Aug-03-1973

Reported in : 39(1973)CLT1025; [1974]33STC316(Orissa)

..... petitioner is a firm registered under the indian partnership act and is a dealer in petrol, high speed diesel and light diesel products and kerosene oil. it receives supplies from the indian oil corporation and has been registered as a wholesale distributor under the orissa motor spirit (taxation on sales) act, 1946 (hereinafter referred to as the act). a certificate of registration under section ..... proceeding. it is in the nature of a penal provision. a registration granted to the petitioner is being cancelled. therefore, the ordinary law has to apply. the evidence act must be followed and the consequence being very serious the petitioner must be given reasonable opportunity of placing the materials before the appropriate authority. it is interesting to note ..... assistant commercial tax officer, intelligence wing, berhampur (opposite party no. 4 in the writ application) being lawfully empowered under section 15 of the orissa motor spirit (taxation on sales) act, 1946, read with rule 33 of the orissa motor spirit (taxation on sales) rules, 1947, to enter, search, seize and inspect the stock of motor spirit and any accounts ..... 7 of the act had been granted to it. on 16th june, 1970, an assistant .....

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Jan 15 1973 (SC)

State of U.P. Vs. Paras Nath Singh and ors.

Court : Supreme Court of India

Decided on : Jan-15-1973

Reported in : AIR1973SC1073; 1973CriLJ850; (1973)3SCC647; [1973]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 .....

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Nov 29 1973 (SC)

Qudrat Ullah Vs. Municipal Board, Bareilly

Court : Supreme Court of India

Decided on : Nov-29-1973

Reported in : AIR1974SC396; (1974)1SCC202; [1974]2SCR530; 1974(6)LC237(SC)

..... to any savings which may be made, expressly or by implication, by the repealing enactment (vide halsbury's laws of england, vol. 36 paragraph 714). the u.p. general clauses act (act i of 1904) provides for the consequences of a repeal under section 6, the relevant parts of which may be reproduced here :6. effect of repeal.-where any (uttar pradesh ..... any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or(e) affect any remedy, or any investigation or legal proceeding commenced before the repealing act shall have come into operation in respect of any such right, privilege, obligation, liability; penalty, forfeiture or punishment as aforesaid:and any such remedy may be enforced and any such ..... or past transactions it is this provision that will determine whether the liability arising under the repealed enactment survives or is extinguished. : air1960cal388 . section 6 of the general clauses act applies generally in the absence of a special saving provision in the repealing statut7e, for when there is one then a different intention is indicated. in any case where a ..... would have enjoyed had the repeal not been made. not to affect the previous operation cannot be converted into sanctioning subsequent operation. to read post-mortem operation into a temporary act because of a premature repeal of it is wrong. to adopt the words jagannadhadas, j. in indira sohanlal v. custodian of evacuee property, delhi and ors. : [1955]2scr1117 has .....

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Mar 13 1973 (HC)

Indian Institute of Engineering Technology Vs. Commissioner of Income- ...

Court : Chennai

Decided on : Mar-13-1973

Reported in : [1973]92ITR94(Mad)

..... , 1960, signed and verified by the principal partner. this return was submitted not as a dissolved firm but as a continuing partnership firm. the firm also applied for renewal of registration under section 26a of the indian income-tax act, 1922, on july 4, 1960, and this application was signed by the three partners in their capacity as partners. as ..... , it proceeded to state that the parties felt that the object with which the parties formed the partnership had been fulfilled and consequently they have 'decided to get the said indian institute of engineering technology registered as a society under the indian societies act andentrust the management, assets and properties of the said institute to the committee of management which shall be ..... registered as a society under the societies registration act, 1860 (21 of 1860), on february 1, 1961, in the meanwhile, on december 12, 1960, a document was executed by the partners styled as the deed of dissolution of partnership. the operative part of this deed reads as follows : '1. the partnership firm of indian institute of engineering technology shall be deemed ..... the governing body to conduct and manage the affairs of the said institute'. it also stated that the parties have agreed accordingly and decided to dissolve the partnership entered into under the deed of partnership dated august 1 .....

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Feb 22 1973 (HC)

Jagan Nath Pyare Lal Vs. Commissioner of Income-tax

Court : Punjab and Haryana

Decided on : Feb-22-1973

Reported in : [1973]92ITR207(P& H)

..... 26a of the indian income-tax act, 1922 (hereinafter in these rules referred to as 'the act'), register with the income-tax officer, the particulars contained in the said instrument on application made ..... the case may be, a certificate in the following form, namely:-- ' this instrument of partnership/certified copy of an instrument of partnership, has this day been registered with me, the income-tax officer for. .... .in the state of. .... .under section 26a of the indian income-tax act, 1922, and this certificate of registration shall have effect for the assessment for the year ending ..... as may be prescribed.' 8. rules 2, 3 and 4 of the indian income-tax rules, 1922 (made under section 59 of the indian income-tax act, 1922) (hereinafter referred to as 'the rules'), are in the following terms ;'2. any firm constituted under an instrument of partnership specifying the individual shares of the partners may, under the provisions of section ..... partners for registration, it would be admissible for registration under the indian income-tax act, 1922.14. thus, from what has been stated above, it would be seen that under the provisions of the income-tax act there can be a partnership which may be in existence in accordance with the instrument of partnership with some of the partners having assented to the .....

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Aug 17 1973 (HC)

Workmen of the CochIn Lighterage Corporation Vs. Paul Abrao

Court : Kerala

Decided on : Aug-17-1973

Reported in : (1974)IILLJ206Ker

..... clearing and forwarding agents and as stevedores, to his brothers who formed themselves into a separate and independent partnership under the name and style of the cochin lighterage corporation for taking over the business transferred. that firm had been registered under the indian patnership act. the cochin lighterage corporation, which, for brevity, we shall refer to it as the 'corporation' hereafter, took over ..... decision that had been rendered by the special court was a bar. the case dealt with the question of apportionment of compensation in a land acquisition matter; the district judge acting as the special court in land acquisition matters having decided on the apportionment earlier on a particular basis. the question again arose before a civil court in a suit for ..... of such parties. it was not suggested that the workmen had executed powers-of-attorney in favour of the secretary authorising him to make and do such appearances, applications and acts on behalf of them before a civil court. in the absence of any such authorisation, they were incompetent to respect the workmen. the only other provision in the code of ..... a union to do so. the only statutory provision to which advertance need be made-no other provision was brought to our notice-is section 36 of the industrial disputes act, 1947. a reading of this section would clearly show that this section would not enable a union to represent the workmen in a civil action before a court of law .....

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Nov 17 1973 (HC)

Ramdas Khimji Brothers Vs. Commissioner of Income-tax, Bombay City I

Court : Mumbai

Decided on : Nov-17-1973

Reported in : [1974]97ITR361(Bom)

..... on which tax was at any time charged under the provisions of the indian income-tax act, 1918 (7 of 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 son transferred the business to a limited company, and for the assessment year 1948-49, he claimed relief under section 25 (4) of the indian income-tax act, 1922 and the question which arose was, whether on the facts stated above, there was a succession to the business within the terms of the said ..... facts and in the circumstances of the case, the firm of m/s. ramdas khimji bros. was entitled to relief under section 25 (4) of the indian income-tax act, 1922, in respect of the profits from its business for the period from october 1, 1951, to december 28, 1951, relevant to the assessment year 1953 ..... partners as a proprietary concern. 2. the said firm of ramdas khimji bros. claimed to be entitled to relief under section 25 (4) of the indian income-tax act, 1922, in respect of the profits from its business for the period from october 1, 1951, to december 28, 1951, the relevant assessment year being ..... the income from which had been charged to income-tax under the indian income-tax act of 1918. it was first charged to super-tax in 1920-21. the constitution of that firm was changed from time to time and some of the partnership deeds relating to the name are on record. on 11th december, .....

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