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Judgment Search Results Home > Cases Phrase: indian partnership act Year: 1991 Page 5 of about 204 results (0.139 seconds)

Oct 28 1991 (HC)

Oriental Bank of Commerce, New Delhi Vs. M/S. S.R. Kishore and Co. and ...

Court : Delhi

Decided on : Oct-28-1991

Reported in : AIR1992Delhi174; ILR1992Delhi812

..... no. 1 even then he is liable to pay the amount claimed on the basis of principle of holding out as contained in section 28 of the partnership act.it is in the following words:'28. holding out - (1) any one who by words spoken or written or by conduct represents himself, or knowingly ..... proper to examine the relevant provisions of law before embarking upon a detailed discussion of law and evidence. section 18 of the partnership act provides, 'subject to the provisions of the said act a partner is an agent of the firm for the purposes of the business of the firm'. section 19 of the ..... fate of the present suit, and have given my anxious thoughts thereto. section 6 of the partnership act deals with the mode of determination of existence of partnership. it is in the following words: '6. mode of determining existence of partnership :-- in determining whether a group of persons is or is not a firm, or whether ..... partnership act deals with the implied authority of a partner as an agent of the firm. it runs as under:'subject to the provisions of section 22, the act of a partner which is done to carry on, in the usual way, ..... his actions by a letter or a notice to the plaintiffbank. in the circumstances stated above the inevitable conclusion is that the partnership agreement is a genuine and real document and the same was acted upon and is not a sham and bogus transaction. issue no. 4 is decided accordingly.13. this brings me to .....

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Jul 16 1991 (SC)

Khujji Alias Surendra Tiwari Vs. State of Madhya Pradesh

Court : Supreme Court of India

Decided on : Jul-16-1991

Reported in : AIR1991SC1853; 1991CriLJ2653; 1991(3)Crimes82(SC); JT1991(3)SC151; 1991(2)SCALE80; (1991)3SCC627; [1991]3SCR1

..... of three eye witnesses was concerned. it was in the said circumstances that this court thought that the conviction of the appellant under section 302/34, ipc was not justified, particularly, after the evidence of the three witnesses was found to be unreliable. this also, therefore, is not a case where the ..... below. we make limited use of this evidence in the sense that we do not use any part of the evidence admissible under section 27. evidence act, against the appellant. we merely use the factum of find of the incriminating weapon from his garage and his inability to explain the presence of ..... . it was, therefore, contended by the counsel for the appellant that pw 5 panna lal was a stock witness whom the police had employed to act as a panch witness. pointing out that it was tulsi ram the brother of the deceased who had chosen him because he was closely associated with ..... submits that the evidence of a witness, declared hostile, is not wholly effaced from the record and that part of evidence which is otherwise acceptable can be acted upon. it seems to be well settled by the decisions of this court bhagwan singh v. state of haryana : 1976crilj203 ; rabinder kumar dey v. state ..... the weapons used in the commission of the crime, the investigating officer summoned two witnesses, namely, pw 5 panna lal and rajinder to act as panch witnesses. the prosecution case is that in the presence of these witnesses the appellant and his companions made certain confessional statements under section 27 .....

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Jun 17 1991 (HC)

Oriental Insurance Co. Ltd. Vs. Veeramma

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 .....

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Feb 11 1991 (HC)

Commissioner of Income-tax Vs. Herekar's Hospital and Maternity Home

Court : Karnataka

Decided on : Feb-11-1991

Reported in : (1991)96CTR(Kar)182; [1991]192ITR525(KAR); [1991]192ITR525(Karn)

..... a profession cannot be equated with such a meaning attributed to business. 7. learned counsel for the revenue first referred to section 4 of the partnership act to contend that the very constitution of a firm is to enable the carrying on of a business and, therefore, whenever a firm is ..... or make any contribution.' 14. the bench also pointed out that the law commission had also expressed itself against the earlier provision applying to a partnership between the husband and wife engaged in professions as doctors, lawyers, etc. however, the bench pointed out that, in the case of a couple ..... answer will cover questions nos. 1 and 3 also. 20. regarding the second question, the same is covered by the decision of the supreme court in indian and eastern newspaper society v. cit : [1979]119itr996(sc) . the said question cannot be a basis for action under section 147(b). the said ..... rights of individuals will have to be read in the context of the indian constitution. the provision of law should not contravene the constitutional provisions like the fundamental rights. if a lady doctor runs a nursing home in partnership with another doctor (who is not her husband), then certainly section 64( ..... are barred from carrying on their respective professions on commercial lines. 11. the history of section 64 was also referred to. in the earlier indian income-tax act of 1922, the predecessor section was section 16(3). the said provision provided for including the in come of the wife of an individual arising .....

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Aug 06 1991 (HC)

Basantlal JaIn and Co. Vs. Commissioner of Income-tax

Court : Guwahati

Decided on : Aug-06-1991

..... , -the firm shall apply for fresh registration for the assessment year concerned in accordance with the provisions of the said section.9. section 30 of the partnership act, 1932, inter alia, provides that a person who is a minor according to the law to which he is subject may not be a partner in ..... to become a member and, if he does so, he is personally liable for all acts of the firm from the time he was admitted to the benefits of partnership. so, from the language of section 30 of the partnership act, in our opinion, it is clear that, after attaining majority, a person can admit even ..... is void. the above section 30, however, permits a minor being admitted to the benefits of partnership. we may quote here sub-section (5) and clause (a) of sub-section (7) of section 30 of the partnership act. '(5) at any time within six months of his attaining majority, or of his obtaining knowledge ..... income-tax officer, by an order dated june 5, 1984, took the view that, under the provisions of the partnership act, 1932, a minor cannot be made a full fledged partner, the above deed of partnership is void in law and, accordingly, he refused registration to the firm for the assessment year in question, i.e ..... . on the other hand, dr. sarma, learned counsel for the assessee, has urged that, considering section 30 of the partnership act, 1932, and as the account of the partnership business was to be taken at the close of the accounting year, there is no illegality. according to dr. sarma, after attaining .....

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Aug 07 1991 (HC)

Harish Weaving Industries Vs. Commissioner of Income-tax

Court : Gujarat

Decided on : Aug-07-1991

Reported in : [1992]194ITR274(Guj)

..... : [1969]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 .....

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Sep 26 1991 (HC)

Sri Jawahar Lal Gupta Vs. Income-tax Officer

Court : Allahabad

Decided on : Sep-26-1991

Reported in : [1993]199ITR726(All)

..... the minor from his admission to the benefits of partnership could not be included in the hands of the father under section 16(3)(a)(iv) of the indian income-tax act, 1922, because the connection between the asset transferred by the father of the minor son and ..... of reasons. firstly, the certificate, as is clear from annexure 2 to the writ petition, related to messrs. continental chemical co., which was a registered partnership firm, in respect of which the assessee has himself filed copies of assessment orders for the assessment years 1982-83 to 1984-85, as annexure 3 ..... v. prem bhai parekh : [1970]77itr27(sc) . in the said case a minor was admitted to the benefits of a partnership and the capital investment by him in the partnership came out of a gift made to him by his father without adequate consideration. the supreme court held that the income arising to ..... the income arising to the latter out of his admission to the benefits of partnership was remote and not proximate. according to the view of ..... the supreme court, the income must arise as a result of transfer and not only in some manner connected with it. the various clauses of section 64(1) of the act not only deal with direct transfer .....

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Jun 13 1991 (HC)

Union of India Vs. M/S. Sattur Nataraja Traders

Court : Karnataka

Decided on : Jun-13-1991

Reported in : 1993ACJ877; AIR1992Kant301; ILR1992KAR392

..... s.77 of the indian railways act, 1890.4. in the light of these contentions, the trial court framed the following issues:'1. whether sattur nataraja traders (plaintiff) is registered with the registrar of firms? 2. whether arulmoli rajan is a partner of the said firm? 3. whether the suit is or is not maintainable under s. 69(2), partnership act? 4. whether the ..... .' 's. 77 : responsibility of a railway administration after termination of transit.-- (1) a railway administration shall be responsible as a bailee under sections 151, 152 and 161 of the indian contract act, 1872 (9 of 1872), for the loss, destruction, damage, deterioration or non-delivery of goods carried by railway within a period of seven days after the termination of transit :provided ..... old section 72 has been replaced by present sections 73 and 77. further the responsibility of the railway administration as a bailee under sections 151, 152 and 162 of the indian contract act, 1872, for the loss, destruction or deterioration or non-delivery of the goods carried by the railway has been limited to the period of seven days after the termination ..... to the supreme court. learned counsel for the appellant opposed the prayer. we have allowed the appeal on the interpretation placed by us on sections 73 and 77 of the indian railways act, 1890, the act is acentral act. no decision either of the supreme court or of any other high court is brought to our notice construing sections 73 and 77 of the .....

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Feb 19 1991 (HC)

Ess Bee Food Specialities and ors. Vs. Kapoor Brothers

Court : Punjab and Haryana

Decided on : Feb-19-1991

Reported in : 1992CriLJ739

..... flour mills, panchkula ('respondent-firm' herein), under section 138 of the act, read with section 406/420 of the indian penal code, the respondent-firm pleaded therein that it was a registered partnership firm carrying on the business of running a flour mill. it supplies flour mill products. in december, 1988, petitioner no. 2 ..... partner, jagal singh, petitioner no. 3 for quashing of the complaint dated december 22, 1989, annexure p-1 under section 138 of the negotiable instruments act, 1881 (for short 'the act'), and section 406/ 420 of the indian penal code, the subsequent proceedings and the impugned orders, annexures p-2 and p-3.2. the impugned complaint was brought by kapoor brothers roller ..... act. a revision was then preferred to the court of session which was heard by the additional sessions judge, ambala, who, vide order ..... service of notice, the payment in question was not made and, as such, the offence under section 138 of the act, was committed. from the very beginning, the intention of the petitioners was dishonest and, as such, offences under section 406/ 420 of the indian penal code had also been committed.3. the learned magistrate issued process under section 138 of the .....

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Nov 29 1991 (SC)

Ayyasami Vs. State of Tamil Nadu

Court : Supreme Court of India

Decided on : Nov-29-1991

Reported in : AIR1992SC644; 1992CriLJ608; JT1991(4)SC474; 1991(2)SCALE1204; (1992)1SCC304; 1992(1)LC251(SC)

..... . the special judge after considering the evidence led on behalf of prosecution held the appellant to be guilty for offence under section 5(2) of prevention of corruption act and section 161 of the indian penal code. he was convicted and sentenced to rigorous imprisonment for two years under both the counts which were to run concurrently. a fine of rs. 500 .....

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