Court : Gujarat
Decided on : Oct-01-1973
Reported in : 102ITR232(Guj)
..... wealth-tax act and particularly section 21 of the said act. speaking for the court, he observed : 'but it is clear that if the wealth-tax officer has to assess either a trustee or a beneficiary under sub-section (1) or sub-section (2), as the case may be, he cannot do so unless the share of such a beneficiary is known and is definite, for even ..... of that case, the existence of the element of extent was clearly apparent. in the present case its absence is equally noticeable, so that merely to show that 'interest' in section 2 (1) (b) has a 'popular' meaning-as sir wilfrid greene m. r. described it in the court of appeal : in re white - fails to meet the critical difficulty in the ..... mean that he has an interest which is capable of being taxed by reference to its extent in the trust fund's income : it may be a right, with some degree of concreteness or solidity, one which attract the protection of a court of equity, yet it may still lack the necessary quality of definable extent which must exist before it ..... income will be given over by the trustees on such conditions as they deem fit as donation to the gujarat university or any other educational institution or an institution giving medical aid or attending to the health of public in general. 8. if the trustees so think fit the trustees are hereby authorised to distribute as capital even before the expiry .....Tag this Judgment!
Court : Gujarat
Decided on : Mar-30-1973
Reported in : AIR1974Guj174
..... said act, 'allotment' has been defined by section 2(a) of the administration of evacuee property act. 1950 in the following terms:' 'allotment' means the ..... subject to any rules which may be made under the said act. clause (c) of sub-section (1) of section 20 uses the expression 'allotment' which has not been defined by the said act. section 2(h) of the said act incorporates in the said act definitions from the administration of evecuee property act, 1950 of those expressions which have not been defined by the ..... not necessary to reproduce for the purpose of this judgment items (i) and (ii) which are excepted from the definition of 'verified claim'. clause (f) of section 2 defines the expression 'prescribed' so as to mean prescribed by rules made under the said act. clause (h) of section 2 is a residuary clause which provides that 'all other words -and expressions used but ..... we propose to examine some of the relevant provisions of the said act. section 2(a) defines 'compensation pool' in the following terms.'`compensation pool' means the compensation pool constituted under section 14, 'it is not necessary to examine the definition of the expression 'displaced person' given in section 2(b) because there is no dispute before us that the plaintiff is .....Tag this Judgment!
Court : Gujarat
Decided on : Aug-24-1973
Reported in : 46CompCas203(Guj); (1974)0GLR810
..... pvt. ltd. is an undertaking which has been registered in the register maintained under sub-section (2) of section 26 of the act. the register contemplated by sub-section (2) of section 26 is a register to be maintained under the act and in which name of the undertakings to which the act applies have to be registered. it is again an admitted position that bhor industries pvt ..... to the common detriment, for the control of monopolies, for the prohibition of monopolistic and restrictive trade practices and for matters connected therewith or incidental thereto. the act came into force on 1st june, 1970. section 2(d) defines 'dominant undertaking' to mean as under : 'an undertaking which either by itself of along with inter-connected undertakings, - (i) produces, supplies, ..... holding of the shares of the two concerned companies is not set out; and (ii) it is not shown that the majority holders of shares in both concerns are relations within the degree of relationship as set out in schedule ia referred to in section 6 of the companies act. however, when the case of hindustan spinning & weaving mills ltd. is examined ..... is a dominant undertaking and undertakings sought to be amalgamated are not producing the same goods. 30. even the policy underlying the act would support the construction i am inclined to put on the language of the sub-section. if definition of 'dominant undertaking' is recalled at this stage, it has reference to the production, supply and distribution of goods. now, .....Tag this Judgment!
Court : Gujarat
Decided on : May-03-1973
Reported in : AIR1974Guj129; (1974)0GLR411
..... of a proper management or administration of a public trust, a scheme should be settled for it. the word 'prescribed' has been defined in section 2(ii) of the act as under:' 'prescribed' means prescribed by rules'.in exercise of the powers, the government has framed the rules called 'the bombay public trusts (gujarat ..... frame a scheme in the interest of proper management of the trust in question.'after referring to sub-section (2-a) of section 50-a of the act, it is observed:'the wording of sub-section (2-a) makes it clear that, the charity commissioner has powers even to fix the number of trustees ..... where necessary, a clarification of the objects of the public trust.'it is, therefore, evident that the legislature- by insertion of this sub-section (2-a) by gujarat act no. 31 of 1962, has empowered the charity commissioner while framing a scheme to provide for the matters specified therein. it is left ..... provide for the management and administration of the trust cannot be said to be a scheme.8. it is significant to note that section 2(7-a) of the act defines 'instrument of trust' as under:' 'instrument of trust' means the instrument by which the trust is created by the author ..... other relevant circumstances disclosed in the particular case.'21. in the latest decision of the supreme court in hira nath mishra v. the principal, agenda medical college, ranchi : (1973)iillj111sc the supreme court had to deal with a case where the students, who were dismissed for misconduct, contended that the .....Tag this Judgment!
Court : Gujarat
Decided on : Dec-10-1973
Reported in : AIR1975Guj81
..... 40 of mulla's principles of mahomedan law, the executor or administrator, as the case may be, of a deceased mahomedan, is, under the provisions of the indian succession act, 1925, section 211, his legal representative for all purposes, and all the property of the deceased vests in him as such. the estate vests in the executor, though no probate has been ..... of the family of the deceased which included nanibibi (widow of kazamali), defendant no. 1 (son of kazamali) and the daughters of kazamali. provision was also made for the medical and other expenses, as also for the maintenance and repairs of the residential house, celebration of holidays, payment of salaries to the servant referred to as an agent, for payment ..... appropriate also to questions between beneficiaries under a will and other persons, or between beneficiaries and persons claiming adversely to a deed of which construction is sought. order 85, rule 2 (2) provides that 'without prejudice to the generality of paragraph (1) an action may be brought for the determination of any of the following questions: (a) any question arising in ..... an originating summons may be adjourned into court, but such an adjournment was merely a continuation of the hearing in chambers (vide williams on executors and administrators, 14th edition, vol 2, para. 1913). thus, it appears that the procedure which was earlier prescribed for commencing the administration actions was one by originating summons which would be broadly akin to our summary .....Tag this Judgment!
Court : Gujarat
Decided on : Apr-17-1973
Reported in : (1974)0GLR616; (1975)ILLJ169Guj
..... prasad pande, a.i.r. 1971 s.c. 866, at page 869, their lordships pointed out the normal presumption that some element of mens rea should be imported into the definition of the crime, unless a contrary intention is expressed or implied. the mens rea meant some blameworthy mental condition whether constituted by knowledge, intention or otherwise. there were, however, ..... liability. the penal sanction sought really to enforce only the civil rights. it was this penal sanction which in the context of such legislation secured proper enforcement and greater degree of care being exercised by the ultimate employer who could be reasonably expected to reasonably influence and control his servants or his agents. the whole object of this labour ..... doubt fall under the ordinary content of genus 'general engineering products'. the assumption of mr. krishnan was that only surgical instruments being covered under the other entry 23, the other medical appliances, like clinical thermometers, could not fall under the wider class of scientific instruments. the clear import of 'scientific instruments' which or a result of constructive engineering skill applied ..... an employer. amongst others he has invited our attention to sub-s. (2) of s. 14 read with paragraph 76 of the scheme and sub-s. (2a) of s. 14. both the sub-sections attract criminal liability in respect of non-compliance with the provisions of the act. section 14b attracts civil liability in damages for non-compliance with certain provisions of the .....Tag this Judgment!
Court : Gujarat
Decided on : Jun-22-1973
Reported in : (1974)15GLR209
..... appeal against an appellate decision in such proceedings is barred by sub-section (2) of section 29. though second appeals in execution proceedings he by virtue of section 100 read with section 2(2) and section 47 of the code of civil procedure (and not by virtue of section 47), they are barred by (2 of the bombay rent act in the proceedings instituted to execute decrees to suits governed by ..... months immediately preceding, the death of the tenant, as may be decided in default of agreement by the court, will also be included within the definition of the word, 'tenant' given in section 5(11) of the act. admittedly, present petitioners who are the legal representatives of deceased chhotubhai, were residing with him at the time he died and admittedly, the premises in ..... possession of the suit property under the decree passed on the basic of the consent terms.15. mr. mehta has invited our attention to the definition of the word 'tenant' given in section 5(11) of the act, which reads as under:'tenant' means any person by whom or on whose account rent is payable for any premises and includes.xxx xxx xxx ..... with or without the assent of the landlord, when the premises were let to him or to his predecessor before the commencement of the ordinance. clause (c) includes in the definition the members of the family of a tenant, statutory or contractual residing with him at the time of his death, as may be decided in default of agreement by the .....Tag this Judgment!
Court : Gujarat
Decided on : Sep-18-1973
Reported in : 44CompCas517(Guj); (1975)0GLR193
..... terms held that looking to the service rendered by the corporation, if it complies with the condition implicit in the definition, it will be an industry within the meaning of the definition in the act. after having observed thus, the supreme court examined the services rendered by the corporation in its various departments including stage ..... date on which the winding-up order was made, bnakely, 26th june, 1967. in order to claim priority by invoking clause (a) of sub-section (1) o9f section 530, it must be shown that revenues, taxes, ceases and rates due form the company to the local authority were due form the company at the ..... basis of its debt being a judgment-debut or a debt arising out of statute, but the principle is that if the debts are of equal degree and the crown and the subject are equal, the crown right will prevail owner the of the subject. the obiter observation of the madras high court ..... entitled to priority in payment. thus, certain payment to central government may not be included in the expression 'revenue'. in northern bengal co. ltd., in re (2)  32 comp. cas. 168 (mys.)., claim for priority was rejected observing that debt in respect of which priority is claimed is a trade4 debt and ..... include every sum annually paid to the government by the proprietor of any estate or tenure in respect thereof. (vide haji buksh elahi v. durlav chandra kar (2)  i.l.r. 39 cal. 981 (p.c.)]. commencing form this general import of the word 'revenue' it has often been said that .....Tag this Judgment!
Court : Gujarat
Decided on : Feb-10-1973
Reported in : 1974CriLJ551; (1974)GLR153
..... be made on proof of a change in the circumstances of any person receiving under section 488 a monthly allowance, or ordered under the same section to pay a monthly allowance to his wife or child. sub-section (2) of it deals with the position when such order can be cancelled or varied in ..... 231, in para 10, the supreme court has observed:the first submission made by mr. viswanatha sastri is that the principle underlying section 15(1) of the limitation act is applicable to a case of this kind and that, therefore, the execution applications are within time.... according to mr. sastri the ..... chettiar v. s. v. v. somiah : 2scr241 , the supreme court has in terms considered the question, whether the principle underlying section. 15(1) of the limitation act, 1908, can be extended by analogy or not. it is significant to note that the learned additional sessions judge has come to the conclusion that ..... he filed his application for execution of this decree on june 28th 1920. during the interval, however, the defendant filed suit no. 42 of 1916 for a declaration that the plaintiff's decree had been obtained by fraud. that litigation lasted till july 31st, 1920 and ended in the present plaintiff ..... composition of a decretal debt does not amount to an adjustment or satisfaction of a decree until the acts required to be done thereunder have been performed. here the composition scheme required payment of 40 per cent, of the decretal debts by the trustees .....Tag this Judgment!
Court : Gujarat
Decided on : May-02-1973
Reported in : (1974)15GLR107
..... death in future, there if, 'if at all, of a third transmission of protection.10. mr. shah lifted that the first part of the definition in section 5(11) only refers to a tenant by whom rent is payable, under the contract and it does not refer to a case in which rent ..... whether in the present case, after the law recognised protection in favour of bai hari, she became a tenant within the opening portion of the definition of section 5(11) as a person by whom or on whose account rent was payable for the suit premises it is obvious that in order to ..... of transmissions so long as the last person whose possession is protected satisfied the definition of a tenant contained in section 5(11). for this purpose, we may reproduce section 5(11) as it existed prior to its amendment by gujarat act no. 15 of 1965, because it is common ground before me that this ..... on these grounds that they claimed protection of their possession under the provisions of the bombay rents, hotel and lodging house rates control act, 1947 (hereinafter referred to as 'the act').2. the trial court found that both the defendants were staying with chhotalal; and after his death with his widow bai hari till the ..... dying intestate' occurring in toe aforesaid provision were repealed by the increase of rent and mortgage interest (restrictions) act, 1935. in that case, the defendant's father became a tenant of the suit premises in 1916; and after his death his widow continued in possession. she died in 1944 and the defendant who was .....Tag this Judgment!