Court : Chennai
Decided on : Aug-26-1991
Reported in : (1992)1MLJ225
..... lessee of sri krishna jute mills ltd., eluru, andhra pradesh) is the manufacturer of jute products. the bengal trading company (for short 'b.t.c.'), a partnership firm, is the selling agent of e.i.c.c. the food corporation of india (for short 'f.c.i.') called for tenders for the supply ..... document, being construed as a substantive evidence, unless the same had been proved, in the manner allowed by law.30. section 67 of the indian evidence act prescribes that if a document is alleged to be signed or to have been written wholly or in part by any person, the signature or the ..... dealt with earlier, in pointing out that the only evidence available on this aspect of the matter, namely, the test report under ex.d-6 of the indian institute of packaging, madras- cannot at all be looked upon for any purpose whatever, as a consequence of the same being inadmissible, apart from suffering from ..... supplied, as a consequence of those gunny bags not conforming to the specifications agreed upon between the parties as disclosed by the test report of the indian institute of packaging, madras; and (2) forfeit the security deposit and claim penalty for not keeping the time schedule in effectuating the supply of gunny ..... they did not even inform them about any defect in any of the gunny bags supplied. nor were they informed of the test report of the indian institute of packaging, madras. on the other hand, they had appropriated all the gunny bags without any protest, and consequently, they are precluded from .....Tag this Judgment!
Court : Chennai
Decided on : Oct-01-1991
Reported in : (1992)1MLJ486
..... bench of this court in re laurence claude lazack : air1954mad898 . in that case, the full bench considered the meaning of the word 'absent' found in section 241 of the indian succession act. under that section, when any executor is absent from the province in which application is made, letters of administration with the will annexed may be granted to the attorney or ..... creditors' meeting). but in re hooper, exparte addition, (1849) 3 de. g. & sm. 580, a direction by the debtor after dissolution of partnership to address his letters to a particular post office was held not to be an act of bankruptcy.paragraph 248 reads as follows:248 the debtors intention can be inferred from surrounding circumstances, and therefore, a debtor who withdrew ..... is grounded has occurred within three months before the presentation of the petition. it was argued before the trial court and accepted by it that in the present case, the act of insolvency committed occurred in 1985 when the petitioners herein absented themselves from erode as alleged in the insolvency petition. the same contention was repeated before me by learned counsel ..... not barred by limitation as it has been filed within a period of three months from the date on. which the respondents herein came to know of the commission of act of insolvency. consequently, the additional district judge allowed the appeal and adjudged the petitioners herein insolvents.8. when the civil revision petition was posted for admission, the respondents appeared .....Tag this Judgment!
Court : Karnataka
Decided on : Jun-17-1991
Reported in : 1(1992)ACC12
..... court.7. for the aforesaid reasons, our answer to the two questions set out first is that in all the appeals presented under section 173 of the act by a person against an award made by the tribunal in which he is directed to pay claimant:(i) making of the deposit of rs. 25,000/- ..... the language of the proviso to sub-section (1) of the section 173 of the act is peremptory in nature. it is well settled rule of interpretation that when the wording of a statutory provision is couched in a negative language, it is rarely ..... further stated that in a case where the insurance company pleads that it was not liable to play the amount awarded in view of section 147 of the act, it is not necessary for the insurance company to make the deposit.5. in our opinion, both these submissions made by the learned counsel are untenable. ..... filed, appeal papers were returned to the learned counsel calling upon him to make the deposit in view of the papers to section 173(1) of the act. the learned counsel returned the papers stating that the question of depositing arises if only the high court directs that such a deposit should be made. he ..... awarded by the tribunal, whichever is less, if only directed by the high court?and(2) how the deposit should be made?2. section 173 of the act reads:173.appeals: (1) subject to the provisions of sub-section (2), any person aggrieved by an award of a claims tribunal may, within ninety days from .....Tag this Judgment!
Court : Guwahati
Decided on : Apr-03-1991
..... observed (p. 5) : 'it will thus be seen that according to this judgment, there was no obligation on the assessee to disclose that the partnership agreement produced by it was bogus and that the entries made by it in its books of account were false. the assessee discharged the obligation which lay ..... that principle ....' 27. it is thus clear that, in order to initiate proceedings for reassessment under clause (a) of section 147 of the act, it is necessary for the income-tax officer to be satisfied that the assessee had failed to disclose fully and truly all material facts necessary for ..... reproduced above, it is clear that, to confer jurisdiction on the income-tax officer under the provisions of clause (a) of section 147 of the act, to initiate proceedings for reassessment, two conditions have to be satisfied. firstly, he must have reason to believe that income chargeable to tax has escaped ..... at the time of the original assessment and, as such, there was no justification for initiation of proceedings under section 147(a) of the act for reassessment. 6. the tribunal considered the rival submissions and found that, during the assessment year 1958-59, the assessee borrowed various amounts from ..... parties. proceedings under section 147 for reassessment of the income for this year also were initiated by issue of notice under section 148 of the act. this notice was also served on the legal representative of the assessee, hereinafter 'the assessee', on march 21, 1968. the assessee objected to .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-26-1991
Reported in : AIR1991SC1316; 1991CriLJ1464; 1991(1)SCALE597; (1991)2SCC612
..... two accused were convicted under sections 324 and 323 read with section 34, ipc but were released on probation on their executing a bond in the sum of rs.2,000/-. the appellant buta singh alone preferred an appeal, being criminal appeal no. 134 ..... , they were sent for medical examination and thereafter they were tried and convicted under sections 302, 324 and 323 read with section 34, ipc.3. the trial court accepted the prosecution evidence and convicted the appellant under section 302, ipc and sentenced him to suffer rigorous imprisonment for life. he was also convicted under sections 324 and 323 read with section 34 ..... , ipc and was sentenced to suffer rigorous imprisonment for 9 months and 6 months respectively. the substantive sentences were ordered to run concurrently. the other .....Tag this Judgment!
Court : Mumbai
Decided on : Feb-19-1991
Reported in : 1991(3)BomCR460; 188ITR783(Bom)
..... of the previous year in which it was acquired or installed. in the present case, the plant and machinery, admittedly, became the property of the partnership firms during the previous year and not after the end of the previous year. this condition is, thus, not satisfied. the second condition for the ..... son, was a partner. the appellate assistant commissioner, on the other hand, accepted the assessee's claim that, when the two businesses were converted as partnership concerns, there was no sale or transfer of the business and as such the assessee was entitled to development rebate. the tribunal confirmed the order of ..... the plant and machinery made during the previous year in the businesses styled amar tara industries and indian cork mills even though during the previous year, i.e., on march 1, 1963, her aforesaid two proprietary businesses became partnership concerns. we reframe the question accordingly. 6. for this purpose, it is necessary to ..... previous year in which it was acquired or installed, any allowance made under section 33 or under the corresponding provisions of the indian income-tax act, 1922 (11 of 1922), in respect of that ship, machinery or plant shall be deemed to have been wrongly made for the purposes of ..... this act, and the provisions of sub-section (5) of section 155 shall apply accordingly :...' 4. we will examine the provisions of section 34(3 .....Tag this Judgment!
Court : Gujarat
Decided on : Aug-07-1991
Reported in : 194ITR274(Guj)
..... : 71itr463(cal) in which it was held that it was not permissible to break the periods of the accounting year and to allow piecemeal registration of the instrument of partnership under section 26a of the indian income-tax act, 1922, is no longer good law. the observation of the calcutta high court that one would normally think that the instrument of ..... not warranted from the passage set out therein which is as follows (headnote) : 'the words 'constituted under an instrument of partnership' in section 26a of the income-tax act include not only firms which have been created by an instrument of partnership but also those which may have been created by word of mouth but have been subsequently clothed in legal form by ..... was not satisfied that there was a genuine firm in existence with the constitution as specified in the instrument of partnership dated december 28, 1971 and, accordingly, he refused registration to the firm in terms of section 185(1) of the said act. 3. the appellate assistant commissioner negatived the alternative plea which was put up before him that even if chhotalal ..... partnership must be in existence for the whole of the accounting year and not for a part of the accounting year, which is sought to be inferred from the observations of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-21-1991
Reported in : (1991)93CTR(SC)133; 189ITR285(SC); JT1991(2)SC7; 1991(1)SCALE364; (1991)2SCC558; 1SCR624
..... partner in a firm, did not include in his return the income of his minor son admitted to the benefits of the partnership as required by section 16(3) of the 1922 act. the minor son submitted a separate return and was assessed on this income. subsequently, the income-tax officer 'discovered' his ..... . 81 correctly sets out the mode of taking accounts regarding the assets of a firm. while the valuation of assets during the subsistence of the partnership would be immaterial and could even be notional, the position at the point of dissolution is totally different:but the situation is totally different when the ..... where income had escaped assessment due to the 'oversight, inadvertence or mistake' of the ito must fall within section 34(1)(b) of the indian income tax act, 1922. it appears to us, with respect, that the proposition is stated too widely and travels farther than the statute warrants in so far ..... . kushare, sales tax officer  21 s.t.c 326.15. this issue has further been considered in the decision of this court in the case of indian and eastern newspaper society v. c.i.t. (the iens case, for short) : 119itr996(sc) . in this case the income of the assessee ..... provisions of clause (b) of section 147 for purposes of easy reference. this clause-which corresponds to section 34(1)(b) of the indian income-tax act, 1922 ('the 1922 act') permits-initiation of reassessment of proceedings, 'notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part .....Tag this Judgment!
Court : Karnataka
Decided on : Feb-15-1991
Reported in : ILR1991KAR1417; 1991(1)KarLJ522
..... did not follow the directions given by the central government while giving exemption and permission to sell and as such exemption given to a partnership firm which was not a housing co-operative society was contrary to such directions and therefore the exemptions and permission were liable to be ..... the ceiling limit to such persons was quashed and the 1st respondent (the state government) was restrained from enforcing the same through individuals and partnerships of individuals in respect of vacant land in excess of the ceiling limit;(2) that the impugned orders bearing nos. hud 11 cei 87 ..... at this stage is that in the lands so acquired by rao bahaddur munivenkatappa common ancestor of the partners in narayanaswamy and sons, a family partnership, the 4th respondent had established a granite factory. it is claimed in that behalf that an extent of 25 guntas was acquired by the ..... facts leading to the passing of the impugned orders and the consequential instrument of conveyance executed by the 4th respondent narayanaswamy and sons a family partnership firm (hereinafter referred to as the land owner) in favour of revajeethu which are not disputed may be stated and they are as follows: ..... with responsibility. while discussing the scope and ambit of section 20 of the act we have dealt with the indian decisions on the subject which have relevance and the extent of judicial review permissible in such acts of discretion performed by authorities vested with power to decide something in favour of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Aug-02-1991
Reported in : AIR1992SC603; 1992CriLJ560; 1995Supp(4)SCC552
..... the force. the complainant sought appellant's prosecution under section 10(n) of the c.r.p.f. act, 1949 which reads as under :every member of the force who; (n) is guilty of any act or omission which, though not; specified in this act, is prejudicial to good order and discipline; shall be punishable with imprisonment for a term which may extend .....Tag this Judgment!