Court : Gujarat
Reported in : (1982)25CTR(Guj)263; 137ITR616(Guj)
..... and 1965, is in identical terms and it reads as under :2. 'computation of qualifying income. - (1) where the total income of an assessee referred to in sub-clause (i) of clause (a) of sub-section (5) of section 2 of the finance act, 1964 (5 of 1964), includes any profits and gains derived from the ..... 1976 :'whether, on the facts and in the circumstances of the case, the tribunal was justified in rejecting the assessees claim for deduction under section 2(5)(a)(i) of the finance act, 1965, on account of export of cloth out of india during the accounting year ending on 31st march, 1965 ?'the answer to ..... service... in these circumstances, i would uphold the finding of the revenue authorities that the assessee is not entitled to any relief under sec. 2(5)(i) of the finance act, 1963.'the learned judicial member agreed with the conclusions reached by the learned accountant member but on different grounds. he held that the ..... in the view which we are taking, those aspects, so far as the instant case is concerned, lose their importance; but since both the parties have addressed us on these aspects, we have thought it fit to deal with them. it was urged that as a result of the direct export ..... finding inquiry on its own. for, it is no part of the tribunals function to act as an investigative agency either for the assessee or the department in cases where ample particulars have not been given by parties. the tribunal was, therefore, right in rejecting the assessees claim.'we will now proceed .....Tag this Judgment!
Court : Chennai
Reported in : AIR1928Mad773
..... b, executed on 7th january 1917 and 15th january 1917, respectively in, favour of swaminathan chetti, son of one chidambaram chetti. the appellant's vakil relies on the presumption under section 118, negotiable instruments act, as proof of the receipt of consideration. in the first place, the truth of these promissory notes is not admitted, and an examination of ex. d shows clearly ..... was held by a single judge of this court in balaji singh v. gangamma a.i.r. 1927 mad. 85. however, what we have now to consider is not act 27 of 1926, but the latest act 12 of 1927. under act 10 of 1927, act 27 of 1926 was amended as follows:in section 2, in the definition of the word 'attested' after the word 'means ..... has been carefully examined by the district judge and he has come to the conclusion that no consideration passed under these notes and that they are in fact forgeries. mr. g. krisnaswami iyer, for the appellant ..... 31 ind.cas. 739, and moti gulabchand v. md. mahdi tharia topan  20 bom. 367. in these cases the burden of proof was held to be shifted as against the maker of the notes himself and much stronger, therefore, would be the case when the consideration has to be proved against third parties.8. the evidence on the question of consideration .....Tag this Judgment!
Court : Chennai
Reported in : (1962)1MLJ254
..... in one of the petitions, that the entire amount has been paid but final orders in the matters have not been passed. under section 9 of the act, the procedure set down is that after the court passes an order directing the payment of instalments of the price of the land ..... the land for which the price was fixed, and the court has also by the same order to make arrangements for placing the one party or the other in possession of the land. there is the further condition that if the tenant failed to make the payments as directed, ..... on this ground they held that the proceedings were pending and that the amended act would apply.5. though in the madras city tenants' protection act, there is no express provision granting a right to an aggrieved party to move this court by way of revision, nothing has been stated before ..... apply under section 9 of the act for an order directing the landlord to sell the land to him. it is clear therefore that till the order in ejectment was actually executed the proceedings could be regarded as pending.4. on behalf of the petitioner-landlord, reliance has also been placed upon satyanarayana v. ..... me to support the contentions that the revision petitions before this court are incompetent. if therefore a revision petition could be validly entertained by this court, the principle laid down in the above decision satyanarayana v .....Tag this Judgment!
Court : Kolkata
Reported in : AIR1975Cal194,79CWN95
..... knowledge about the construction of the pucca structure on the suit land and that the defendant was entitled to get protection against eviction under section 7(5) of the west bengal non-agricultural tenancy act. the second ground put forward is that the learned courts below should have held that the notice to quit was invalid in ..... according to the same terms of tenancy and the tenancy was to take effect from the 1st january, 1940 and for every month. the parties, there is no doubt, acted according to that tenancy running month to month according to the english calendar. the new tenancy after holding over is to be deemed to ..... the matter of computation. we are afraid, the principle enunciated there is not applicable in the present case. we got in our case that both the parties agreed that the tenancy for one year would extend from 1st day of january to the last day of december, 1939 in computing the period of lease ..... 1st of january, 1939 for a period of one year ending with the last day of the year 1939. clearly, therefore, the intention of both the parties was that the period of one year oi the tenancy would start from the 1st of january. 1939 and last till the expiry of 31st december. 1939 ..... the suit land and as such, he could not be evicted according to the provisions of the west bengal non-agricultural tenancy act.4. the learned munsif on hearing the parties and on evidence rejected the plea of the defendant and found that the notice to quit was legal and validly served upon the .....Tag this Judgment!
Court : Chennai Madurai
..... the respondent's conviction and sentence in 1942 disqualified him both for being chosen as, and for being, a member of the legislative assembly under article, 191 (1) (e) read with section 7 of the representation of the people act, 1951, passed by parliament, the period of five years since his release on 15th august, 1947, not having elapsed before the date of ..... say, the seat which the member was filling theretofore becomes vacant on his becoming disqualified, further reinforces the view that the article contemplates only a sitting member incurring the disability while so sitting. the suggestion that the language used in article 190(3) can equally be applied to a pre-existing disqualification as a member can be supposed to ..... 20.06.2016, passed by the second respondent, on the ground of violation of principles of natural justice, it has not dealt with the merits of controversies between the respective parties. 26.26. however, this court, grants liberty to the second respondent/joint commissioner, hindu religious and charitable endowments department, madurai, to pass fresh order in the subject matter ..... would be supplied only after the enquiry was over, which is unknown to law and converse to the principles of natural justice and therefore, the whole proceeding stands vitiated . 5.8. the learned counsel for the petitioners submits that pursuant to the proceedings dated 20.06.2016, the second respondent/joint commissioner, hindu religous and charitable endowments department, madurai, .....Tag this Judgment!
Court : Mumbai
Reported in : AIR1953Bom50; (1952)54BOMLR667; ILR1953Bom339
..... no a contention which was available to it under section 41, t. p. act. in regard to the bank leading evidence on this point, it may be observed that there is nothing in that contention. evidence was led on behalf of both the parties in regard to the partition and what the plaintiff is seeking by urging ..... on 22-3-1924, to the effect that he was the sole heir of the deceased bolakhi and laldas govardhandas.it was on the strength of this representation by chunilal jamnadas that the bank advanced the sum of rs. 60,000 to the firm of chunilal jamnadas & co. and the security for the ..... useful to quote the summary of the position in law which has been given in mulla's registration act, edn. 5, at p. 53, under the heading 'change of status.' it is stated there :'an instrument of partition among members of a joint hindu family dividing the family properties by metes and bounds requires registration. if ..... . 1977 for a consideration of its. 21,101. on 18-12-1920, i.e., magsar sud 5 s. y. 1977 a memo of partition was recorded and signed by the parties. this was, however, a partial partition of the properties belonging to the joint family. certain properties continued to be joint and certain adjustments of accounts ..... we are of the opinion that they do not avail the bank and we would be right in allowing the plaintiff to urge this alternative contention of here.5. in regard to this alternative contention of the plaintiff it was, however, urged by mr. rule g. thakore that what was sought to be proved .....Tag this Judgment!
Court : Karnataka
Reported in : AIR2005Kant426; 2006(3)KarLJ177
..... the plea that the suit is beyond the period of limitation and the valuation incorrect, since after the partition, possession and separation in status, there cannot be joint possession as contemplated under sub-section (2) of section 35 of the karnataka court-fees and suits valuation act of 1958.15. the 7th defendant filed her written statement admitting the plaint averments, while defendants ..... and defendants 3 to 7, for purposes of brevity, hereinafter referred to as 'sisters', visited their brothers defendants 1 and 2, after the death of their parents, on the representations made by their brothers, having reposed faith and confidence in them, affixed their signatures on several papers in good faith, though in retrospect were fraudulent misrepresentations in respect of the ..... is incorrect.90. it is indisputable that the partition deed ex. d.6 and the power of attorney exhibit d8 are duly authenticated, executed by the concerned parties, and registered by the jurisdictional sub-registrar. sri v. h. ron, learned counsel for respondent no. 2 would draw our attention to section 85 of the evidence act, 1872 to contend that a presumption can be ..... counsel sri t. s. ranganayakalu and anr. m. k. swamy, before the notary public, by name radha krishna. advocate, who incidentally filed vakalath for the plaintiffs in the suit. under ex. d.9 the 1st defendant was appointed as her power of attorney holder, to execute and lodge for registration the deed of lease of the immovable property, being item .....Tag this Judgment!
Court : Supreme Court of India
Reported in : AIR2006SC362; 2006(1)AWC304(SC); (SCSuppl)2006(1)CHN57; 101(2006)CLT430(SC); JT2005(10)SC135; 2006(1)KLT136(SC); (2006)142PLR776; RLW2006(2)SC1316; (2006)1SCC125
..... to them but no rent was paid. accordingly by a notice, his tenancy was determined and consequently a petition under section 15 of the hyderabad houses (rent eviction and lease) control act, 1954 was filed by one of the brothers shaikh sattar for eviction of the tenant on the ground of ..... the commissioner and according to him the shop should have been partitioned longitudinally by constructing a wall through and through, which partition would be a just one between the parties and partitioning the shop horizontally by giving front portion to one party and back portion to another would be unjust and unequal especially ..... application which, after reversing both the orders impugned before it, dismissed the eviction petition on the ground that the tenancy was indivisible and partition amongst the brothers would not affect the same and the claim for eviction at the instance of only one of the co-sharers would not ..... portion of the tenanted premises which had fallen to the share of the plaintiff in the final decree. hence, these appeals by special leave.5. learned counsel appearing on behalf of the appellant in support of the appeals has raised two points. firstly, it has been submitted that the ..... support of their submissions, both the parties have relied upon conflicting decisions of the high courts but it is not necessary to refer to the same as both the points are concluded by a judgment of this court in the case of sk. sattar sk. mohd. choudhari v. gundappa amabadas bukate : air1997sc998. .....Tag this Judgment!
Court : Delhi
Reported in : AIR1988Delhi13; 1987(13)DRJ248
..... document will not be admissible as evidence of the part performance of the contract within the meaning of section 53a of the transfer of property act. in smt. zaveri v. jitu, air 1954 sur 46 it was held that a partition is not a transfer within the meaning of section 5 and thereforee the doctrine of part performance does not apply to an unregistered deed of ..... cited at the bar for one of us (s.s. chadha, j.) has considered the question whether partition of joint family property amounts to transfer within the meaning of sections 5 and 53 of the transfer of property act in shri kishan dass talwar and anr. v. shri adeshwar lal jain and ors., ilt 1976(2) del 364 the 254 difference of opinion amongst various ..... can be given in evidence for a collateral purpose, namely, to prove bare fact of partition or division in the status of the parties as also the factum of taking possession of the shares allotted under the partition deed. reliance is placed on proviso to section 49 of the registration act. it provides, inter aha, that an unregistered document affecting immovable property and required to be ..... licensee or an easement of necessity or as a tenant or as an owner or even a tresspasser.(15) in nalam ramavva and ors. v. nalam achamma : air1944mad550 it was held that where a deed of partition is inadmissible by reason of the fact that it has not been registered, a co-sharer who happened to be in sole enjoyment of a .....Tag this Judgment!
Court : Kerala
Reported in : 2008(1)KLJ910
..... no. 4 of plaint schedule properties is one of the self acquired properties of deceased nararyanan and it was not included in ext. a8 partition deed, the partition under ext. a8 was vitiated and result of collusion and therefore not valid and binding on the appellant. learned counsel further argued that in ..... considered in mayne's hindu law (tench edition) at pages 908 and 909. as pointed out by the learned author in section 775, section 95 of the hindu wills act which governs the wills of all hindus lays down a rule of construction as to a gift simpliciter which is uniformly applicable ..... that decisions subsequent to the full bench have in any way made inroads upon that proposition. we have to take it that apart from section 48, madras marumakkatayam act, the presumption has been correctly stated by the full bench in air 1916 madras 391 (fb) (e). that being the case, there ..... counsel also argued that an artificial tavazhi cannot be created by the act of parties and if the bequest under ext. b69 was in favour of tavazhi, apart from defendants 1 to 3 other members of tavazhi including defendants 4, 5 and deceased narayanan would have been included and as they were excluded ..... as the former clause could be changed by the testator, the latter clause shall always prevail. the principle is contained in section 88 of indian succession act. section 88 of india succession act reads:the last of two inconsistent clauses prevails-where two clauses of gifts in a will are irreconcilable, so that they .....Tag this Judgment!