Court : Orissa
Decided on : Apr-30-1976
Reported in : AIR1976Ori175; 42(1976)CLT648
..... own right once permitted by the tribunal. thus the contractual right under the policy bond may well be exercised in addition to the enabling provision under sub-section (2-a) of section 110-c of the act. 5. in the order of reference, the learned single judge observed that the view of the division bench was contradictory to what was expressed by a learned ..... . we are, however, not prepared to accept mr. patnaik's contention that sub-section (2-a) is a statutory incorporation of the judicial opinion. on the other hand, sub-section (2-a), appears to be a provision in the background of section 96 (2) of the act. in the eventuality indicated in section 110-c (2-a) and in the absence of a provision in the policy bond in ..... b. i. g. insurance co. ltd. v. itbar singh, air 1959 sc 1331 holding that an insurer is not entitled to take any defence which is not mentioned in sub-section (2) of section 96 of the act are all decisions in which the insurers were given notice in proceedings by way of suit as contemplated under the provisions of ..... of the supreme court, three propitions seem to have become settled; (i) an insurer is not entitled to resist a claim on a ground not enumerated under section 96(2) of the act, (ii) section 96 (2) of the act deals with defences other than those based on conditions of a policy, and (iii) where conditions of the policy so provide, an insurer has the right to .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Nov-18-1976
Reported in : AIR1977P& H235; 110ITR1(P& H)
..... assessment, he raised a demand on the petitioner for payment of provisional tax of rs. 50,808/-. thereafter, the income-tax officer also issued a notice under section 23(2) of the act. the income-tax act, 1961, came into force with effect from 1-4-1962. the assessment of the petitioner for the year 1960-61 was completed by the income-tax officer ..... tribunal on 4-12-1967 but withdrew the same subsequently. consequent upon the direction issued by the appellate assistant commissioner, the income-tax officer issued a fresh notice under section 23 (2) of the 1922 act on 12-1-1968. on 17-1-1968, the assessee submitted written objections claiming that no assessment was permissible as the period of four years prescribed by ..... have given rise to an interesting situation though not to questions of complexity as we first thought. pursuant to a notice issued by the income-tax officer under section 22 (2) of the income-tax act, 1922, the petitioner (assessee) submitted his return of income for the assessment year 1960-61 on 20-12-1960. on 23-12-1960, the income-tax officer ..... to enhance the assessment. a learned single judge of the allahabad high court held that the notice should have been issued under section 31 (3) (a) of the 1922 act and, therefore the notice issued under section 251(2) of the 1961 act was without jurisdiction. the learned judge did not consider the question whether the notice could be deemed to be one issued under .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Nov-02-1976
Reported in : AIR1976SC2602; (1977)1SCC155; 1SCR1072
..... and scheme project the particular semantic shade or nuance of meaning. that is why even definition clauses allow themselves to be modified by contextual compulsions. so the sense of the situation suggests that in section 117(l) of the act 'vested in the state' carries a plenary connotation, while 'shall vest in the gaon ..... all land occupied therewith and used for the purpose thereof (words and phrases legally defined-butterworths, 2nd edn). 'the word 'appurtenances' has a distinct and definite meaning.... prima facie it imports nothing more than what is strictly appertaining to the subject-matter of the devise or grant, and which would, in truth, ..... pursued the matter by way of appeal against the decree. the high court partially allowed the appeal and the aggrieved defendant is the appellant before us.2. an expose of the facts may now be given to the extent necessary for explaining the setting of the contention between the parties. the state ..... , bazars, and melas could not be held by a private owner under the scheme of the act and reliance on the conduct of ..... of the act with the erstwhile intermediary viz., the defendant. the high court declined to go the whole hog with the defendant but granted the plea to the limited degree of giving all the structures and a space of 5 yards running round each 'building'. in the view of the court hats .....Tag this Judgment!
Court : Kolkata
Decided on : Jul-21-1976
Reported in : AIR1977Cal29
..... entitled to retain non-agricultural land in his khas possession under certain circumstances mentioned therein. 6. in this connexion we should note the definitions of agricultural land and non-agricultural land. in clause (b) of section 2 of the act 'agriculturalland' is defined in the following language :-- '(b) 'agricultural land' means land ordinarily used for purposes of agriculture or ..... in the income-tax act. in paragraph 10 of the judgment we find : 'the terms 'agriculture' and 'agricultural purpose' ..... 32itr466(sc) . although that case relates to the income-tax act, yet that decision is instructive in the sense that there has been a long discourse upon the terms 'agriculture' and 'agricultural purpose' used in the definition of 'agricultural income' in section 2(1) of the income-tax act. there the said two terms 'agriculture' and 'agricultural purpose' werenot defined ..... for the time being.' in clause (j) of section 2 we get : '(j) 'non-agricultural land' means land other than agricultural land or other than land comprised in a forest.' according to mr. pal, the suit lands are all agricultural lands because according to the definition of the act any land used for purposes of agriculture or horticulture will .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-01-1976
Reported in : AIR1976Cal320
..... enforce a judgment under article 189. as mentioned hereinbefore for the purpose of this application in view of the language used in sub-rule (2) of rule 6 of order 41 reed with the definition of decree under section 2(2) of the code and the scheme of the preliminary and final decree and authorities as indicated before, i am of the opinion, that when ..... was also drawn to a decision of the bombay high court in the case of murlidhar v. vishnudas, air 1916 bom 305 where it was held that like a decree under section 88 of the transfer of property act a preliminary decree under order ..... decree' as contemplated under article 183 of the limitation act, 1908. i am concerned only with the question whether the final decree that is passed is an order for sale of property in execution of a decree. this has to be construed in the light of the definition of the decree as provided by section 2(2) of the code of civil procedure. my attention ..... order in execution of the decree. in order to appreciate this contention it would be relevant to refer to sections 88 and 89 of the transfer of property act as it stood prior to its amendment, by transfer of property (amendment supplementary) act 1929. sections 88 and 89 were as follows :'88. in a suit for sale, if the plaintiff succeeds, the court shall .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-03-1976
Reported in : AIR1977Cal7
..... and to produce it before the court below. the file wherein the said order is kept is lying under the custody and control of the defendant respondent. section 106 of the indian evidence act, 1872 (act 1 of 1872) clearly enjoins that when any fact is specially within the knowledge of any person the burden of proving that fact is upon him. the ..... as attributable to military service without any consultation with the ministry of pensions. on the faith of that assurance the claimant did not take any further steps to obtain independent medical opinion. the question was whether this assurance as contained in the letter of war office was binding on the ministerof pensions. it was held that his claim to attributability would ..... , army, air force and auxiliary services) transfer of power order, 1939 (made under the pensions (navy, army, air force and mercantile marine) act, 1939, section 1) the entire administration of disablement claims in respect of military service after september 2, 1939, was transferred to the minister of pensions. mr. robertson being injured in an accident while on military service was examined by a ..... medical board and was found unfit for general service and he- was graded in category b. he wrote to the war office requesting to .....Tag this Judgment!
Court : Kolkata
Decided on : Sep-16-1976
Reported in : AIR1977Cal213
..... court, the marriage law of 1976 was enacted. the marriage laws (amendment) act of 1976 amended section 12(1)(a) of the hindu marriage act by section 6 of act 68 of 1976. section 12(1)(a) was amended by section 6 (1) (a) of the new act and for clause (a) the following clause was substituted.'(a) that the ..... is not necessarily affected. it will be further found that in the said case the division bench of this court considered the effect of section 56 of the contract act in the matter of marriage contract. in the said case it has been stated in respect of the impotency vis-a-vis disease as ..... intromissio, that is, of erection and penetration by the male of the woman. full and complete penetration is an essential ingredient of ordinary and complete intercourse. the degree of sexual satisfaction obtained by the parties is irrelevant. in the case reported in : 1scr559 , (digvijay singh v. pratap kumari) it has been ..... the appeal and both of them agreed that no further opportunity need be given for the disposal of the case as envisaged in section 39 of the marriage laws (amendment) act, 1976.7. mr. mukherjee on behalf of the appellant contended that there was no consummation of marriage and that on the date ..... a practical impossibility due to the incapacity of the wife being impotent, we are to consider the medical evidence adduced in this case. on behalf of the respondent two doctors were examined, d. ws. 1 and 2 and p. w. 1 the other doctor who deposed, was appointed by the court on an .....Tag this Judgment!
Court : Madhya Pradesh
Decided on : Feb-21-1976
Reported in : AIR1976MP164
..... died. only moderate and conventional sums are awarded under these heads. in our opinion, a sum of rs. 500/- would be the amount which the claimants can get under section 2 of the act in our estimate, therefore, the claimants are entitled to get in all rs. 9,471/- as compensation. as earlier stated, the tribunal has awarded a sum of rs. 9 ..... narendra kumar jain (3-4-o.p.w. 4) who is the owner of the petrol depot from where petrol was taken in a can by lallu. the witness is definite that at the time when the vehicle started after taking petrol, satyanarayan was on the steering wheel and lallu was sitting beside him in the front. it is clear from ..... function of the state as it has been traditionally understood.'13. applying the principle of these cases to the facts of the instant case, we are of opinion that the medical relief work undertaken by the state through the primary health centre, nainpur, in which the vehicle in question was engaged at the time when the accident happened, is not a ..... are not included in the traditional sovereign functions.the case of hospital mazdoor sabha is a direct authority on the point that the activity of running government hospital for giving medical relief to citizens is not a sovereign function in the traditional sense. in state of rajasthan v. mst. vidhyawati, air 1962 sc 933 the accident happened when a jeep car .....Tag this Judgment!
Court : Jammu and Kashmir
Decided on : Aug-20-1976
Reported in : 117ITR137(J& K)
..... tribunal did not refer this question to the high court, the remedy of the assessee was to have moved an application to the high court under section 256(2) of the act, for calling for a reference from the tribunal on this point.' 11. the court then finally made the following observations (p. 697):'finally, ..... operate as res judicata against the assessee for a subsequent year. that, however, is a matter on which it is unnecessary for us to pronounce a definite opinion in the present case. in this connection, it would be relevant to add that even if a direct decision of this court on a point ..... the assessee to argue this point at this stage when his right to move this court has become barred by limitation as provided for in section 256(2) of the act.'12. it was under these circumstances that the assessee was not permitted by this court at the time of hearing of the earlier reference ..... as the penalty leviable against the assessee exceeded a sum of rs. 1,000, the ito referred the assessee's case to the iac under section 274(2) of the act for the levy of penalty. in pursuance of this reference and after hearing the assessee, the iac held that the assessee had concealed his income ..... particular year, and questions of law which arise incidentally or in a collateral manner, as lord radcliffe himself has observed in the case of the society of medical officers of health  ac 551, that the effect of legal decisions establishing the law would be a different matter. if, for instance, the validity .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Mar-17-1976
Reported in : AIR1976SC1813; (1976)3SCC512; 3SCR661; 38STC577(SC)
..... 'immovable property' as contained in the aforesaid acts, as also the definition of 'goods' as given in the sale of goods act:section 3(26) of section 3 of section 2(6) of section 2(7) of general transfer of registration sale of goods clauses act property act act act _________________ ___________________ __________________ __________________ 'immovable pro- in this act, unless 'immovable pro- in this act, unless perty' shall in- there is something ..... , therefore, in respect of mere sales of forest produce, neither the state government nor the forest department was a dealer within the meaning of the definition in section 2(d) of the m. p. general sales tax act, 1958. in deputy commissioner of agricultural income-tax and sales tax, quilon v. travancore rubber and tea co.  20 s.t.c. ..... in this connection to notice at the outset the distinction between a lease and a licence by reference to the relevant acts. section 2(16) of the stamp act defines the lease as meaning a lease of immovable property, but this definition, it would be noted, is neither exhaustive nor self-explanatory. we are, therefore, driven to find out the true ..... to make the respondents liable to pay the stamp duty under article 35(c) of the stamp act. for the determination of this question, it is necessary to scrutinize the definition of 'mortgage deed' as contained in section 2(17) of the stamp act, which runs thus:2.(17) 'mortgage deed' includes every instrument whereby, for the purpose of securing money advanced, .....Tag this Judgment!