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Judgment Search Results Home > Cases Phrase: partition act 1893 section 5 representation of parties under disability Sorted by: recent Year: 1970 Page 1 of about 14 results (0.439 seconds)

Dec 31 1970 (HC)

Pothula Subba Rao Vs. the State of A.P.

Court : Andhra Pradesh

Decided on : Dec-31-1970

Reported in : [1973]30STC69(AP)

..... tax only at 2 per cent, as provided in the charging section 5 of the act as the bus and lorry bodies would come under general goods only and they cannot be said to be component parts of motor vehicles. all the tribunals provided under the act, namely, the deputy commercial tax officer, the primary assessing ..... to sales of general goods as provided under the charging section 5 of the act at the relevant time, but at the rate of 7 per cent, as provided under item 7 of schedule ii of the act, presumably on the basis that the bus and lorry bodies would come under component parts of motor vehicles. the ..... goods by one person to another in the course of trade or business for price.7. the term 'works contract' is defined in section 2(t) of the act as meaning 'any agreement for carrying out for cash, or for deferred payment, or for other valuable consideration, the construction, fitting out, ..... authority, on appeal the assistant commissioner of commercial taxes and on further appeal the sales tax appellate tribunal concurrently found against the petitioner on both the points.3. sri w. v. v. sundara rao, the learned counsel ..... 7 of schedule ii of the act, none the less they would come under that item as parts or components of motor vehicles. a similar view was taken by the allahabad high court in commissioner of sales tax, u.p. v. pritam singh [1968] 22 s.t.c. 414. the allahabad high .....

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Dec 29 1970 (HC)

M. Sulochanamma and ors. Vs. Commissioner of Wealth-tax

Court : Andhra Pradesh

Decided on : Dec-29-1970

Reported in : [1972]85ITR201(AP)

..... ), which came into force on september 8, 1948, for the purpose of regulating the mines and oil fields and to develop minerals. in exercise of its rule-making power under section 5 of that act, the mineral concession rules, 1949, which came into force on october 25, 1949, for regulating the grant of prospecting licences and joining leases for minerals other than petroleum and ..... of the lease relating to sitararaa mica mine should not be curtailed to 20 years, was issued by the controller of mining leases under rule 4 of the mining leases (modification of terms) rules, 1956. after considering the representations of the assessees, the controller of mining leases, by his order, dated june 27, 1959, reduced the term of the lease from 30 ..... although the rule of res judicata is applicable in respect of matters or decisions relating to the same assessment year. see amalgamated coalfields v. janapada 'sabha and devilal modi v. sales tax officer. 18. that apart, on merits, with great respect to the ..... estate duty act where one of the assessees herein, i.e., a. jayalakshmamma, was the accountable person. for wealth-tax assessments, just like income-tax assessments, each year is a distinct and specific unit for the purpose of assessment. any decision relating to a point in a particular year of assessment is not binding on the parties in the next assessment year .....

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Dec 29 1970 (HC)

Shiv Kumar Vs. Union of India

Court : Delhi

Decided on : Dec-29-1970

Reported in : 7(1971)DLT270

..... one month had not enclosed on 7th july, from that date, for the lieutenant-governor to exercise the power under the proviso to section 19 (1) of the act, appointing the fourth respondent as the president. (5) on the first aspect it is not disputed that a meeting in fact did take place on 1st june, ..... commissioner did not purport to do so and this order of the deputy commissioner was not either rescinded or modified by the state government under section 250 of the act. the net result of this is that there has been no declaration as such that the vacancy in the office of the president arose ..... asserted that the resolution which was paused on 1st june, 1970 was void ab-into. even the deputy commissioner who exercised the power granted under section 247 of the act did not say that the resolution dated 1st june, 1970 was void ab-initio', per contra he only stated that the resolution was suspended. ..... being challenged.(4) the short question which arises for decision in this case is whether the fourth respondent was validly appointed as president under the proviso to section 19 (1) of the act, which reads as follows :- 'every committee shall from time to time elect one of its members to be president, and the ..... when there were only two contestants leach for one of the two offices of president and vice president and the third member who was present was disabled in the above said manner from participating in the election it would not suit the context to insist on there being a proposer and seconder .....

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Dec 24 1970 (HC)

Hari NaraIn and ors. Vs. Gopal Sahai and ors.

Court : Delhi

Decided on : Dec-24-1970

Reported in : 8(1972)DLT24

..... appellants requirements are not bona-fide, is a finding of fact and cannot be interfered in second appeal under section 39 of the act. as already discussed the learned tribunal's finding that the big room on 1st floor in occupation of the appellants had been partitioned into two rooms was without evidence on record. the learned tribunal failed to consider whether the two ..... . their lordships of the supreme court in smt. kamla soni v. rup lal mehra, while discussing about the jurisdiction of the high court under section 89(2) of the act, held. 'the argument for the landlord that the judges of the high court exceeded their jurisdiction under section 39(2) of the delhi rent control act, when they reversed the finding of bona fide requirement of the ..... accommodation. from this it was sought to be shown that the rooms could be used for residence. (10) this court in 0m parkash singal v. roshan lal khanna, considering the import of the woid 'bonafide' observed as under : 'the word 'benafide* as used in proviso (e) has been considered judicially in a number of decisions and this interpretation is no longer in ..... had to go to nepal during the course of his employment. he is admittedly one of the owner-landlords. the learned counsel for the respondents does not dispute these facts. (5) the learned counsel for the appellants submits that the order of the learned tribunal is tainted with serious legal infirmities and deserves to be reversed. he submits that the finding .....

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Dec 24 1970 (HC)

Hari Ram Vs. Ganga Saran

Court : Delhi

Decided on : Dec-24-1970

Reported in : 1971RLR67

..... , is not carried out by the appellant then the judgment and decree of the senior sub-judge will become operative and executable. i have given this direction under section 151 of the code of civil procedure in order to avoid the loss of one of the rooms to the appellant in case it is placed at disposal ..... that floor was a license coupled with the grant of the tenancy.' as'i have said earlier, in the present case there has been a compromise where the parties have recognised the right of the user of the barsati by the plaintiffs. it, thereforee, follows that in a sense a similar situation exists in the present case ..... did not have a well. the partition deed allowed the brother who did not have the well, to take water from the well. when the brother having the well put a wall around ..... his legal representatives to claim damages on account of negligence by the landlord. (6) in janardan mahadeo bhase and others v. ramchandra mahadeo bhase and others, a.i.r.1927 bom. 240, there was a partition between two brothers and there was a well which fell to the share of one of the m, whereas the other ..... lakshmichand khetsey punja v. ratan bai 29 bom. lr 78, in which kemp, j. held that the right to use the privies and wash-rooms in a house, 'a portion of which was let out to the tenants, was a license coupled with a grant and, thereforee, irrevokable under section 69(a) of the indian easements act. it is true .....

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Dec 24 1970 (HC)

Ayisabeevi and anr. Vs. Aboobacker

Court : Kerala

Decided on : Dec-24-1970

Reported in : AIR1971Ker231

..... strength of ex. a-l postal receipt, it is argued on behalf of the landlord that he should ret the benefit of the presumption both under section 114 of the evidence act and section 27 of the general clauses act that the notice was posted in the post office and it reached its destination. i think the position contended for is correct and must be ..... building in such a manner as to destroy or reduce its value materially and permanently and also that there was no proper notice to quit as contemplated under section 106 of the transfer of property act.2. on the second point, viz.. whether the tenant has used the building in such a manner as to destroy or reduce its value materially and permanently ..... petition. before the district judge, mainly two contentions were raised by the tenant and they are:--(i) that the tenancy has not been terminated by a notice under section 106 of the transfer of property act and hence the court has no jurisdiction to order eviction; and(ii) that the tenant has not used the building in such a manner as to reduce ..... have materially and permanently been reduced by the action 3f the tenant and is accordingly liable to be vacated under section 11(4)(ii) of the act. learned counsel for the other side argued on the basis of govindaswami naidu v. pushpammal. (air 1952 mad 181), that every act of waste by the tenant will not entitle the landlord to obtain an order of eviction .....

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Dec 24 1970 (HC)

Commissioner of Income-tax Vs. Bharat General Reinsurance Co. Ltd.

Court : Delhi

Decided on : Dec-24-1970

Reported in : [1971]41CompCas596(Delhi); [1971]81ITR303(Delhi)

..... , it is not a question of the sugar companies having made a declaration of dividend in general, for that by itself cannot be regarded as payment within the meaning of section 16(2). what happened in this case was that a dividend was declared on january 16, 1952. the amount was, thereforee, made unconditionally available to the shareholders of the sugar ..... the resolution to pay it in specie, namely, on the 16th january, 1952. some of the shareholders, however, objected to the payment of the dividend in specie and filed applications under the indian company law before the high court of allahabad against both the sugar companies seeking an injunction restraining them from distributing the dividend in that form. these applications were ..... , 1952, against the said two sugar companies restraining them from distributing the dividend in specie, in the form of shares of dalmia cement ltd.5. there was, however a compromise between the petitioners and the opposite party to those proceedings on 18th january, 1957, as a result of which it was agreed that the resolution passed by the sugar companies on 16th ..... . it was some of the shareholders who refused to take them in that form. section 16(2) of the income-tax act, 1922, which was repealed subsequently, applied to the year in question. that section was interpreted by their lordships of the supreme court in the case of j. dalmia v. commissioner of income-tax, : [1964]53itr83(sc) , to mean that a dividend may .....

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Dec 24 1970 (HC)

M.V. Hydrose Vs. Dy. Registrar of Co-operative Societies and ors.

Court : Kerala

Decided on : Dec-24-1970

Reported in : AIR1972Ker233

..... under section 33 of the kerala co-operative societies act. 1969 (hereinafter referred to as the act ..... co. v. normandin, ..... under section ..... under section ..... under the section ..... section ..... acts ..... under ..... section ..... section ..... act ..... act ..... v. ..... section ..... acts ..... section ..... section ..... of section 33 ..... under ..... under the second proviso to section ..... section 2 (u) of the act ..... pradesh v. babu ram upadhya ..... state of bombay v. r m. ..... under section 33 that the peti-tioner had raised the above contention.5 ..... under article 198, and when it is presented to the governor for assent under ..... under the government of india or under the ..... section as only directory in nature. i accordingly hold that the provision in section 33 of the act ..... under section 33 of the act. the tribunal re-jected this contention holding that under the bve-laws of the society read in the light of section 2 (u) of the act ..... v. state of bihar (air 1961 sc 849) and chandramoule-shwar prasad v ..... under section ..... section 33 relating to consultation with the circle co- ..... section 33 of the act. the second objection was that there had not been due compliance with the procedure prescribed in the proviso to section ..... section 33 is only directory in character because- if due regard is had to the scheme of the act and the purpose for which the section ..... acts done.'the above dictum of the privy council was cited and followed by our federal court in biswanath khemka v ..... v ..... . emperor (air 1945 fc 67). in that case the federal court had to consider the effect of non-compliance with the provisions of section 256 of government of india act .....

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Dec 23 1970 (HC)

State of Uttar Pradesh Vs. the District Registrar, Meerut and anr.

Court : Allahabad

Decided on : Dec-23-1970

Reported in : AIR1971All390

..... non-appealable. in case of refusal by the registrar to register a document, a suit is required to be filed by the aggrieved party under section 77 of the act. under section 78 of the act the state government shall prepare a table of fees (a) for the registration of documents; (b) for searching the registers; ( ..... of the supplementary trust deed. against the demands so made the two companies made representations separately to the district registrar through the sub-registrar, ghaziabad, purporting to be under sections 32, 78, 79 and 80 of the indian registration act, 1908 and articles 19 and 265 and schedule vii, list 2 entry no. ..... the sub-districts and to be sub-registrar of sub-districts as it may_ form. the provisions are contained in sections 5 and 6 of the indian registration act. under section 7 of the act the state government shall establish in every district an office to be styled the office of the registrar and in ..... , the fees so levied and realised are deposited in a common account namely consolidated fund and is utilized for all government functions. 21. sri v. k. mehrotra learned standing counsel in reply stated that the notifications are legal, valid and effective and are not ultra vires. they are not ..... imposed on them. the district registrar in misc. case no. 2 of 1966 relying upon the case, delhi cloth and general mills co. ltd. v. chief commr., delhi, reported in air 1964 punj 492 held that the notifications on the basis of which the sub-registrar., ghaziabad demanded and .....

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Dec 23 1970 (HC)

S. Jabir Singh and ors. Vs. the Chief Commissioner, Delhi and ors.

Court : Delhi

Decided on : Dec-23-1970

Reported in : AIR1971Delhi246

..... . the second contention raised by mr. vohra was that inasmuch as admittedly the petitioners have not been afforded any opportunity of being heard as required by section 5-a of the land acquisition act, the notification under section 6 in respect of the land has to be quashed. this contention raised the question as to whether the petitioners were at all entitled to be heard ..... the reason for his acquisition and claim that possession has already been taken of the land. it has not been disputed that the petitioners were not heard under section 5-a of the land acquisition act and that no notices under section 9 were issued to them but it was alleged that the petitioners had no claim to the land and although no notices were issued ..... .the allotment having come to an end and the property being evacuee property could be acquired, the petitioners cannot claim to be persons interested who must be heard under section 5-a of the land acquisition act. mr. vohra has urged that inasmuch as the cancellation of allotment has been set aside the allotment must be regarded as subsisting which would give the petitioners ..... transferor by the transferee, who accepts the transfer on such terms'.the distinction between a lease and license is well-known. whether in a given case an agreement between two parties creates a lease or only a license has to be decided on the construction of this document of title. all the same the distinction between a lease and license is .....

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