Skip to content


Judgment Search Results Home > Cases Phrase: indian partnership act Year: 1991 Page 8 of about 204 results (0.072 seconds)

Sep 06 1991 (HC)

Sri Srinivasa Multiple Industries Vs. Union of India (Uoi) and ors.

Court : Chennai

Decided on : Sep-06-1991

Reported in : 1996(56)ECC110

..... miles india limited v. assistant collector of customs (1987) 30 elt 641. in that case also it was confirmed that the refund applications under section 27(1) of the customs act, were barred by limitation. but the supreme court observed:if really the payment of the duty was under a mistake of law, the appellant may seek recourse to such alternative ..... that they were barred by limitation under section 27 of the customs act, on 11.11.1982. on appeal, the appellate collector also confirmed the view of the assistant collector. inasmuch as the statutory authorities are bound by the provision of the ..... held that similar imported goods were eligible for the concessional rate of duty under notification no. 107/77. the petitioners therefore filed an application under section 130 of the customs act and claimed a total sum of rs.48,083.40 in respect of all the three bills of entry. the applications were rejected by the assistant collector on the ground ..... the same in all the four writ petitions and it is a partnership firm. they imported the following consignments of steel strips:-----------------------------------------------------------------------------sl. no. bill of entry no. date name of ship value---------------------------------------------------------------------------rs.1. c 33 03.04.1981 elena spsova 3,60,9002. c 633 19.11.1981 indian ventrure 82,6293. c 177 07.01.1982 vishva jyothi 5 .....

Tag this Judgment!

Mar 15 1991 (SC)

Gurmukh Singh Vs. Amar Singh

Court : Supreme Court of India

Decided on : Mar-15-1991

Reported in : JT1991(1)SC685; (1991)2MLJ21(SC); 1991(1)SCALE478; (1991)3SCC79; [1991]1SCR885

..... by section 23. in mohomed meerta v. s.v. raghunadha gopalar 27 indian appeals, 17 the sale was impugned, on one of the grounds that ..... a wagering contract was void and unenforceable under section 30 of the contract act, it was not forbidden by law and agreement collateral to such a contract was not unlawful within the meaning of section 23 of the contract act. a partnership with the object of carrying on wagering transaction was not therefore, hit ..... third person, namely, the rival decree-holder. accordingly, it was held that the agreement was fraudulent and that, therefore, void under section 23 of the contract act; same is the view expressed by the lahore high court in nand singh @ ghudda v. emperor :a.i.r. 1943 lah 101 and in hutchegowda ..... tends to defeat any provision of law or purpose of law, it becomes unlawful and thereby it is void under section 23 of the contract act. section 23 is concerned with only the object or consideration of the transaction and not the reasons or motive which prompted it. public policy imposes ..... the learned counsel for the appellant, is that the agreement is opposed to public policy and, therefore, it is void under section 23 of the contract act, 1872. according to him the agreement was to knock out the pubic property on a minimum price and that, therefore, the object of the agreement .....

Tag this Judgment!

Feb 11 1991 (HC)

Life Insurance Corporation of India Vs. Sosamma Punnan

Court : Kerala

Decided on : Feb-11-1991

Reported in : I(1991)ACC701

..... '.(5) benarsi debi v. new india assurance co. 1959 ap 540.again at page 183, the learned author says:apart from fiduciary relationships contracts of partnership, contracts of insurance are the leading instances of contracts expressed by the law to be contracts of the utmost faith where material facts must be disclosed; ..... or misrepresentation, then in order to repudiate liability under the policy they must show that the misstatement concerned material facts.in pollock & mulla's indian contract act and specific relief acts, 10th edition at page 98, 'material fact' has been defined as 'any fact the knowledge or ignorance of which would materially influence an ..... 9) suppression of material facts when making a proposal for insurance by one having knowledge or belief of the fact would fall under section 17 of the contract act and the policy issued would be vitiated thereby (10)(6) bell v. lever brothers ltd. (1932) a.c. 161.e.g. case of suppression of ..... i am of the view that the defendant cannot call in question the first policy in view of the first part of section 45 of the act as more than two years have elapsed after the commencement of the first policy.8. as far as the second policy is concerned, the death occured ..... the first submission of learned counsel for appellant that since revival is within two years, the case will not fall under section 45 of the act and that it would be open to the insurer to cell the policy in question on the ground that the statement made in the proposal for .....

Tag this Judgment!

Sep 24 1991 (HC)

Sukhlal Ice and Cold Storage Company Vs. Income-tax Officer and anr.

Court : Allahabad

Decided on : Sep-24-1991

Reported in : [1993]199ITR129(All)

..... 29, 1990, was actually served on the assessee on march 30, 1990, on which date the proceedings under first notice under section 147 of the act were already declared as without jurisdiction and consequently no earlier proceedings will be subsisting on march 30, 1990. no other argument was advanced.4. in ..... order dated march 30, 1990, prevailed.2. meanwhile the income-tax officer issued on march 29, 1990, another notice under section 147 of the act for the said assessment year by setting out the necessary reasons and removing the defect pointed out earlier. it is this notice dated march 29, ..... a reference application before the income-tax appellate tribunal, which was rejected. it was followed by an application under section 256(2) of the act which too was ultimately rejected by the court on april 29, 1991. the net result was that the legal position as declared by the appellate ..... first appellate authority filed a second appeal before the income tax appellate tribunal contending that the very initiation of the proceedings under section 148 of the act was without jurisdiction. the tribunal, however, by its order dated march 30, 1990, allowed the appeal of the assessee and accepted the said ..... r.r. misra, j.1. the petitioner is a partnership firm. on january 28, 1985, it was served with a notice under section 148 of the income-tax act, 1961 (hereinafter referred to as 'the act' ), for the assessment year 1982-83. ultimately, an assessment order was passed by the assessing authority on july .....

Tag this Judgment!

Nov 20 1991 (HC)

Commissioner of Income-tax Vs. S.L. Agarwala and Co.

Court : Orissa

Decided on : Nov-20-1991

Reported in : (1992)101CTR(Ori)222; [1992]197ITR239(Orissa)

..... compass. in its return of income for the assessment year 1980-81, m/s. s. l. agarwala & co., a partnership firm (hereinafter referred to as ' the assessee'), claimed deduction under section 32a of the act on the footing that its machinery is used for the purpose of manufacture or production of articles and things. according to the ..... the tribunal and the reference has been made to this court under section 256(1) as indicated above.2. ' investment allowance' is granted under section 32a of the act. sub-section (1) requires that the machinery or plant (a) should be owned by the assessee, (b) should be wholly used for the purposes of the ..... in cit v. m. r. gopal : [1965]58itr598(mad) . the said decision was rendered with reference to the exemption granted under section 15c of the indian income-tax act, 1922. the tribunal observed that the language used in section 15c is similar to that of section 32a(2) of the ..... a. pasayat, j.1. at the instance of the revenue, the following question has been referred under section 256(1) of the income-tax act, 1961 (for short' the act'), by the income-tax appellate tribunal, cuttack bench, cuttack (for short, ' the tribunal'), for adjudication :' whether, on the facts and in the circumstances of the ..... act and, therefore, the use of crane to convert big iron ingots into small pieces of iron constituted a manufacturing activity, and the two products were .....

Tag this Judgment!

Feb 11 1991 (HC)

Life Insurance Corporation of India Vs. Smt. Sosamma Punnan

Court : Kerala

Decided on : Feb-11-1991

Reported in : 1993ACJ1140; AIR1991Ker230

..... veri, suggestio falsi by making a suggestion which is false.' again at page 183, the learned author says ;--- 'apart from fiduciary relationships contracts of partnership, contracts of insurance are the leading instances of contracts expressed by the law to be contracts of the utmost faith where material facts must be disclosed; ..... misrepresentation, then in order to repudiate liability under the policy they must show that the misstatement concerned material facts.' in pollock and mulla's indian contract act and specific relief act, 10th edition at page 98, 'material fact' has been defined as 'any fact the knowledge or ignorance of which would materially influence an ..... of material facts when making a proposal for insurance by one having knowledge or belief of the fact would fall under section 17 of the contract act and the policy issued would be vitiated thereby mithoolal v. life insurance corporation of india (1962) a sc 814 e.g. case of suppression of ..... i am of the view that the defendant cannot call in question the first policy in view of the first part of section 45 of the act as more than two years have elapsed after the commencement of the first policy. 8. as far as the second policy is concerned, the death ..... the first submission of learned counsel for appellant that since revival is within two years, the case will not fall under section 45 of the act and that it would be open to the insurer to call the policy in question on the ground that the statement made in the proposal .....

Tag this Judgment!

Feb 19 1991 (HC)

Ruby Construction Vs. the State of Bihar and ors.

Court : Patna

Decided on : Feb-19-1991

..... in detail, for the purpose of decision on the points arising for consideration. suffice it to say that the plaintiff, which is a registered partnership firm, entered into an agreement for construction of revetment and slope protection work on the right bank of river ganga from ranighat to gulabjghat at ..... an arbitration agreement, then in certain situations as mentioned hereinabove, the functions of the court cannot be like a post office performing a mere ministerial act in making the reference. however, any such adjudication should be done only when circumstances exceptional in nature do exist. in normal course, the terms ..... the parties having agreed to an arbitrator previously do not agree to new appointment after the arbitrator previously agreed to is unwilling or unable to act. in my opinion, the aforesaid clause would further include such cases also where the parties in spite of having previously agreed to an arbitrator, ..... parte and summary 'adjudication' by an officer of the state as distinct from arbitration proceedings, which are held under the provisions of the arbitration act. i do not, therefore, subscribe to the view propounded by learned counsel that in all arbitration caseswhere one of the parties is the state or ..... sachchidanand jha, j. 1. this revision by the plaintiff arises out of a suit under the indian arbitration act (hereinafter referred to as 'the act'). the prayer in the suit is to call for the arbitration agreement and enter upon the arbitration in respect .....

Tag this Judgment!

Aug 14 1991 (HC)

Sunita Plastic Industries Vs. Union of India

Court : Mumbai

Decided on : Aug-14-1991

Reported in : 1992(58)ELT201(Bom)

..... and collector of customs, bombay seeking that direction should be issued to the collector of customs, bombay for clearance of the imported goods. the partnership firm and the partners declared in the petition before the supreme court that the firm was the actual user of butyle acrylate and the firm was ..... against the firm and the partners. in these circumstances, the notice issued against the petitioners to show cause why action under the contempt of courts act should not be taken and why the firm and the partners should not be prosecuted is discharged. 8. accordingly, the notice to show cause ..... passed by the additional chief controller of imports and exports before the appropriate authority mentioned in section 4-m of the imports and exports (control) act, the petitioners did not avail of the said opportunity but filed the present petition on june 12, 1991 under article 226 of the constitution of ..... clause 8(1) and (d) of the imports and control order as well as violation of section 4-k of the imports and control act. the additional chief controller directed that the firm and the partners should be debarred from receiving any import licence, ccps, obtaining allotment of imported ..... authorities in disposing of the imported material. against order dated june 26, 1991 issuing notice to show cause why action under the contempt of courts act and for prosecution should not be taken, the petitioners preferred special leave petition no. 11017 of 1991 before the supreme court. in the petition, .....

Tag this Judgment!

Jan 31 1991 (HC)

Associated Electronic and Electrical Industries (Bangalore) Pvt. Ltd. ...

Court : Karnataka

Decided on : Jan-31-1991

Reported in : AIR1991Kant406; ILR1991KAR1916; 1991(1)KarLJ482

..... are: that the appellant viz., the associated electronic and electrical industries pvt. ltd., is a company registered under the companies act. it manufactures electrical goods. the respondent is a partnership firm by name sharp tools, carrying on its business of manufacture in engineering goods.3. the appellant filed an application on ..... of the copy right of the respondent. the appellant maintains that the copy right 'sharp tools' of the respondent registered under the copy right act, is neither -- reproduction nor adoptation, andthere was no infringement in the copy right of the appellant.15. rival contentions of the parties give ..... independent and original work.11. for appreciation and determination of the contentions raised before us, it is necessary to notice certain relevant provisions of the copyright act, 1957.section 2(c) defines artistic works.it means :(i) a painting, a sculpture, a drawing (including a diagram, map, chart or plan ..... advertisement with the artist work of 'sharp' registered as trade mark no. 206181, under the said act.4. it is averred that the appellant came across a copy right caution notice published in 'indian express' news paper on 15-10-1979 issued by the respondent, as to the copy right of ..... 'sharp tool' registered as no. 251165/79 dt. 29-8-1979 annexed as 'c', under the copyright act, 1957. it is stated that the subject .....

Tag this Judgment!

Feb 08 1991 (HC)

AmIn Chand Payarelal Vs. Inspecting Assistant Commissioner and ors.

Court : Kolkata

Decided on : Feb-08-1991

Reported in : [1992]194ITR511(Cal)

..... , passed by respondent no. 2, commissioner of income-tax, central-i, in the penalty proceeding under section 271(1)(c) of the income-tax act, 1961, and the imposition of penalty under section 271(1)(c) and, consequently, the demand notice, under section 156 and the penalty order dated october 7, ..... susanta chatterji, j.1. the present rule was issued on october 11, 1977, at the instance of the writ petitioner, a registered partnership firm praying, inter alia, for an appropriate writ of mandamus commanding the respondents to withdraw and/or rescind the order dated september 26, 1974 ..... 1965-66 in the case of the petitioners were either set aside by the appellate assistant commissioner or by the income-tax officer under section 146 of the act. the petitioner, however, filed the returns for the years 1959-60 to 1965-66 before the seizure of books by the c. b. i. ..... penalty proceedings under section 271(1)(c) as he had competent jurisdiction under section 125(2) of the income-tax act, 1961.4. the petitioner also made an application under section 154 of the income-tax act to the inspecting assistant commissioner of income-tax, range-i (central), calcutta, and the said application was rejected ..... the inspecting assistant commissioner to impose penalty if prima facie the income-tax officer is satisfied under section 271(1) of the new act and that sub-clause (c) the assessee has concealed the particulars of income or deliberately furnished inaccurate particulars of such income for the .....

Tag this Judgment!


Save Judgments// Add Notes // Store Search Result sets // Organizer Client Files //