Court : Allahabad
Decided on : Jul-24-1975
Reported in : AIR1976All19
..... section 69 of that act the matter was brought to this court in appeal. the ..... had filed an application under section 20 of the arbitration act for appointment of an arbitrator in terms of the arbitration agreement contained in the deed of partnership. that application was rejected by the court below on the ground that the partnership deed was not duly registered under section 58 of the indian partnership act and therefore the petition was barred by the provisions of ..... order of the court below was upheld with the observations that the petition under section 20 was not maintainable because of the bar created by section 69 of the act. the plaintiff- ..... the clause relating to arbitration had not been registered under section 58 of the partnership act. we are unable to accept this contention. it is not mandatory that all partnership agreements must be got registered under section 58 of the partnership act failing which they would be void. a partnership agreement may be got registered and may not be got registered. the registration of .....Tag this Judgment!
Court : Orissa
Decided on : Apr-02-1975
Reported in : 103ITR613(Orissa)
..... cases have been heard together as they arise out of same facts which may be stated in short. m/s. gangaram chapolia and co. is a partnership firm constituted under a deed of partnership under the indian partnership act, 1932 (hereinafter to be referred to as ' the firm ') shri gangaram chapolia, shri babulal chapolia, shri-mati sarada devi chapolia and shrimati rukmani devi chapolia ..... the concept of 'mens rea' while it is absent in the expression ' without reasonable cause'.16. it would be profitable to notice the corresponding provisions in the indian income-tax act, 1922. section 28 of the act occurred in chapter iv under the heading ' deductions and assessment.'17. section 28(1)(a) and (1)(c), so far as material, may be extracted :' ..... state of orissa : 83itr26(sc) . it is a decision of the supreme court under the orissa sales tax act.24. the short facts of that case are as narrated hereunder : m/s. hindustan steel ltd., a company incorporated under the indian companies act, 1913, is a government of india undertaking in the public sector. between 1954 and 1959 the company was erecting ..... a registration certificate :...... 12. (5) if upon information which has come into his possession, the commissioner is satisfied that any dealer has been liable to pay tax under this act in respect of any period and has nevertheless without sufficient cause failed to apply for registration, the commissioner shall, after giving the dealer a reasonable opportunity of being heard, assess .....Tag this Judgment!
Court : Guwahati
Decided on : Aug-08-1975
..... 10, 1971, issued to him under section 148 of the income-tax act, 1961 (hereinafter referred to as 'the act'), by the income-tax officer, respondent no. 1. 2. the petitioner is a partnership-firm registered under the indian partnership act having its head office at gauhati. for the assessment year 1962-63, ..... the petitioner filed a return showing its total income during the accounting year 1961-62, ram navami year 2018. notice under section 143(2) of the act was issued to the ..... been assessed at too low a rate ; or (c) where such income has been made the subject of excessive relief trader this act or under the indian income-tax act, 1922 ; or (d) where excessive loss or depreciation allowance has been computed. explanation 2.--production before the income-tax officer of ..... 63.' 14. in calcutta discount co. ltd. v. income-tax officer : 41itr191(sc) while considering section 34(1 )(a) of the indian income-tax act, 1922, the supreme court has observed at page 377 as follows : 'we have, therefore, come to the conclusion that while the duty of ..... said ' yes '.23. we have already found that the first ground given by the income-tax officer in his report praying for sanction for acting under section 148 is admittedly a mistaken ground and, therefore, non-existent. that being so, the satisfaction of the additional commissioner in the instant .....Tag this Judgment!
Court : Kolkata
Decided on : May-23-1975
Reported in : 36STC101(Cal)
..... to the petitioners' business known as messrs. eastern trading company.2. the petitioners and one sm. kankanwari baid were the partners of m/s. eastern trading co., a partnership-firm registered under the indian partnership act and the said firm carried on business of selling various articles of luxury goods and also used to give the said articles on hire under hire-purchase agreement ..... . the other partner, sm. kankanwari baid died on 9th may, 1978. the petitioners are registered as dealers both under the bengal finance (sales tax) act, 1941, and the central sales tax act, 1956 ..... not been made a party in other similar rules in which best judgment assessment of the subsequent years were challenged by the petitioners.5. under the bengal finance (sales tax) act, 1941, the firm is not a dealer. only the persons namely the individual persons of the firm are registered dealers. section 16 provides that if any such dealer dies, his ..... , 1973, showing a gross turnover of rs. 8,55,511.63 and claiming deduction on account of delivery, discount, etc., under the relevant provisions of the bengal (finance) sales tax act, 1941. respondent no. 1, before the ending of the fourth quarter on 31st december, 1973, issued a notice in form vi on 8th november, 1973, fixing the date of hearing .....Tag this Judgment!
Court : Gujarat
Decided on : Feb-07-1975
Reported in : 98ITR403(Guj)
..... p.d. desai, j.1. the second and third petitioners are firms registered under the indian partnership act, 1922. the first petitioners is a partner in the said two firms. the said firms carry on the business of building ..... constitutionality of the impugned provisions based on the provisions of the said sub-articles must fail. we might clarify that though the second and third petitioners are partnership firms, we have still examined the challenge to the impugned provisions founded on article 19(1) (f) and (g) since the first petitioner, who ..... every conceivable basis on which such a statute might be supported. he must conclusively establish not merely the possibility of inequality but hostile unequal treatment. (see east indian tobacco co. v. state of andhra pradesh, twyford tea co. v. state of kerala and v. j. ferreira v. municipal corporation of greater bombay). ..... reasonably and bona fide and not arbitrarily and capriciously. the order imposing penalty is appealable to the income-tax appellate tribunal under the provisions of the act. having regard to the foregoing discussion, it would appear that the impugned provision in its entirety meets the test of reasonableness. it is a ..... question was not pressed before us. as regards the challenge on merits, it was stated that the petitioners would approach the authorities constituted under the act and seek appropriate relief in the said forum. 4. in order to appreciate the points raised for our determination, it would be necessary to make .....Tag this Judgment!
Court : Orissa
Decided on : May-02-1975
Reported in : 109ITR370(Orissa)
..... 1955-56, the firm was accorded registration under the indian income-tax act of 1922, but thereafter registration was refused. certain sister concerns of the assessee-firm ..... the notices issued under section 148 of the income-tax act of 1961 (hereafter referred to as 'the act') in respect of the five assessment years being 1965-66 to 1969-70.2. the assessee-petitioner is a firm constituted under the indian partnership act of 1932. for the assessment years 1954-55 and ..... if unsuccessful there, before the appellate officer or the appellate tribunal or in the high court under section 66(2) of the indian income-tax act. the existence of such alternative remedy is not however always a sufficient reason for refusing a party quick relief by a writ or order ..... to justify his action. the plea raised in the counter affidavit regarding maintainability of this petition without exhausting the procedure laid down under the act was also pressed at the time of hearing.8. we think it appropriate to deal with the question of maintainability first. according to learned ..... was asked for. thus, the entire proceeding is vitiated by mala fides of the income-tax officer. again, the commissioner of income-tax having acted mechanically in according sanction by putting of a rubber-stamp, the bald sanction is vitiated on that ground also.(iv) the settlement entered into .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Sep-12-1975
Reported in : AIR1976P& H117
..... ) whether the plaintiff-firm is joint hindu family firm with messrs phul chand and chattar sain as its managers? (2) if so, whether the plaintiff-firm requires registration under the indian partnership act? (3) whether the defendant entered into a contract with plaintiff-firm for the sale of molasses produced in the mills during the crushing season 1962-63? (4) whether the decision ..... amount of the decree. in bengal nagpur railway co. ltd. v. ruttanjit ramji air 1938 pc 67, it was held that according to proviso to section 1 of the interest act, 1839, the court of equity can exercise jurisdiction to allow interest even on damages. this decision was followed in bihar agents ltd. v. union of india, air 1960 pat 111 .....Tag this Judgment!
Court : Chennai
Decided on : Jan-21-1975
Reported in : (1976)2MLJ291
..... and shall include a lessee; but shall include - (i) a firm registered under the indian partnership act, 1932 - or a company - or a corporation - or (ii) any person who was assessed to income-tax under the indian income-tax act (central act xi of 1922) in any of the years 1951-52, 1952-53, 1953-54. ..... section 3 of this act provided:no suit for recovery of a debt shall be instituted, no application for the execution ..... this position the appellant was entitled to the exclusion of time provided for in madras ordinance v of 1953 as well as madras act of 1954. now, i shall consider this contention.6. madras ordinance v of 1953 defined the term 'agriculturist' in clause 2(a) as meaning: ..... land revenue exceeding rs. 150 per annum, defendants 1 and 2 did not fall within the definition of 'agriculturist' and therefore, the benefit of madras act i of 1955 was not available to them. mr t.r. mani, did not challenge the correctness of this conclusion, however, he contended that notwithstanding ..... , civil procedure code, has to be excluded. it is alternatively only, he relies upon the three enactments referred to viz., ordinance v of 1953, act v of 1954 and act i of 1955.3. the defendants-respondents raised several defences and they are reflected in the following issues framed by the trial court:1. .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Sep-09-1975
Reported in : AIR1977SC673; 1977CriLJ261; (1976)1SCC805; 1975(7)LC748(SC)
..... recorded against him. the state also preferred an appeal against the acquittal of all the accused including the appellant under section 302 read with section 34 indian penal code. the high court confirmed the acquittal of the four other accused, but so far as the appellant was concerned, the high court converted his conviction from section 304 ..... of the indian penal code and sentenced him to suffer rigorous imprisonment for ten years. the appellant preferred an appeal to the high court of punjab against the order of conviction and sentence ..... accused were tried for an offence under section 302 read with section 149 for causing the death of one satnam singh and for offences under sections 323, 324 and 148, indian penal code for causing injuries to satnam singh and gurnam singh. the sessions court acquitted the four accused but convicted the appellant of the offence under section 304 part i .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-12-1975
Reported in : AIR1976SC737; (1976)1SCC712; 2SCR998; Supp2SCR552; 1976(8)LC165(SC)
a.n. ray, c.j.1. this appeal is by special leave from the judgment dated 24 march, 1973 of the high court of andhra pradesh.2. the high court held that the application of the appellants, the judgment debtors is defective and not maintainable and the court has no power to set aside the sale unless facts are alleged by the applicant ,and proved by him to the satisfaction of the court that the applicant has sustained substantial injury by reason of such irregularity.3. the respondents are the decree-holders. pursuant to the decree there was an order for attachment and sale of the house property of the appellants. the sale took place on 7 june, i960.4. the appellants filed an application on 7 july, 1960 under order xxi rule 90 of the cpc to set aside the sale. on 18 november, 1966 the application was dismissed by the munsif. on 22 april, 1972 the subordinate judge allowed the appeal filed by the judgment debtors and set aside the sale. the high court pursuant to the revision petition presented by the auction purchaser set aside the order of the subordinate court on the ground that the application of the appellants under order xxi was defective and not, maintainable.5. the application was in seven paragraphs. the first two paragraphs contained the description of the petitioners and the respondents in the third paragraph the judgment debtors alleged that the properties were purchased by the husband of the decree holder. in the fourth paragraph the judgment debtors alleged that the .....Tag this Judgment!