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Judgment Search Results Home > Cases Phrase: partition act 1893 section 5 representation of parties under disability Year: 1970 Page 2 of about 14 results (0.828 seconds)

Oct 23 1970 (HC)

Commissioner of Income-tax Vs. Tatavarthy Narayanamurthy (Decd.) and o ...

Court : Andhra Pradesh

Decided on : Oct-23-1970

Reported in : [1972]83ITR58(AP)

..... that the assessee is a hindu undivided family cannot be affected by a subsequent order passed in proceedings under section 25a of the act recognising the partition, though the partition itself might have taken place before the order of assessment.11. it is, however, argued by mr. j. v. srinivasa rao that though this is the position in regard to the order of assessment made, ..... can be no doubt that all these decisions amply support the contention of mr. j. v. srinivasa rao for the assessee that, when an order under section 25a of the act accepting a partition has been made, an order imposing a penalty made subsequent to the date of partition on the hindu undivided family is illegal. mr. srinivasa rao contends that the authority of these ..... of income-tax v. mothu ram prem chand. in this case, the family was disrupted on 31st of march, 1956, but the registered partition deed was executed in december, 1956. during the course of the assessment proceedings for 1957-58, the assessee filed an application on 13th of march, 1957, praying for an order under section 25a of the act. the order under section 25a(!) was ..... decisions remains unaffected by the decision of the supreme court in additional income-tax officer, cuddapah v. thimmayya 1.16. it .....

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Mar 04 1970 (HC)

Mahajot Sahai Vs. Competent Authority Under the Slum Areas (improvemen ...

Court : Delhi

Decided on : Mar-04-1970

Reported in : AIR1971Delhi57

..... competent authority shall enter the said premises and get them demolished under section 10(5) and recover the cost of the demolition from the petitioners under section 10(6) of the act. the appeals filed by the petitioners against these orders under section 30 of the act were also dismissed on 7-12-1967 by the judicial secretary acting for the administrator.2. the legality of the above-mentioned orders ..... , which was applied in a variety of legislative contexts, might be satisfied if an opportunity was available of obtaining a full review of the initial decision or of making other representations before the order became finally operative or was enforced.' (s. a. de smith-judicial review of administrative action, second edn. page 141).the american decisions take the same view. in ..... improvement and clearance of slum areas and (2) for the protection of tenants in such areas from eviction. the latter object is not relevant in the present case. under section 3 of the act, the competent authority satisfied by reports from its officers or other information in its possession is authorised to declare any area as a slum area if the buildings in ..... owner with the expenses of demolition, without notice of any sort. there are two sorts of notices which may possibly be required ............. one, a notice of a hearing, that the party may be heard if he has anything to say against the demolition; the other is a notice of the order, that he may consider whether he can mitigate the wrath .....

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Feb 23 1970 (HC)

Commissioner of Income-tax (Central), Bombay Vs. Gannon Dunkerley and ...

Court : Mumbai

Decided on : Feb-23-1970

Reported in : [1971]79ITR637(Bom)

..... company were undoubtedly small and it would have been unreasonable for the assessee-company to declare any dividend. it accordingly set aside the order made by the income-tax officer under section 23a. 5. having regard to these findings of the appellate tribunal, the question it is first necessary to refer to the relevant parts of the ..... the year.' the court also observed that 'section 23a of the act is in the nature of a penal provision'. 12. now, having regard to the constriction and effect of the phrase 'smallness of profit' in the above two judgments of the supreme court, there is no dispute between the parties that to exercise jurisdiction under section 23a the income-tax officer cannot proceed on ..... of unreasonableness to be considered. capital losses, if established, would be one of them.' 11. the observation of the court in commissioner of income-tax v. bipinchandra maganlal & co. that : 'smallness of the profit in section 23a has to be adjudged in the light of commercial principles and not in the light of total receipts, actual or fictional' was rested in the ..... money and the reasonable requirements of the future and similar others.' 10. the supreme court approved the observations of the judicial committee in the case of commissioner of income-tax v. williamson diamonds ltd. that : '...... the statute by the words used, while making sure that 'losses an smallness of profits' are never lost sight of, requires all matters relevant to the .....

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Dec 17 1970 (HC)

Ramnath Panda Vs. Commissioner of Agricultural Income-tax

Court : Orissa

Decided on : Dec-17-1970

Reported in : [1972]84ITR206(Orissa)

..... the tribunal referred questions nos. (i) and (iii) but refused to refer question no. (ii). the assessee filed an application before this court under section 29(3) of the act to call for reference on the second question. this court, by its order dated 9th march, 1970, directed the tribunal to make a reference of ..... is entitled to do is to manage or administer the land on behalf of persons who are jointly interested in the agricultural income derived therefrom.14. under section 12 a common manager, or receiver or administrator holds land for different persons who have title and possession. if the common manager is assessed to tax ..... same view was taken in k. k. handique v. member, board of agricultural income-tax, assam, [1966] 60 i.t.r. 216 (s.c.) where similar provisions under the assam act were under examination. sections 12 and 13 of the assam agricultural income-tax act correspond to sections 11 and 12 of the act, therein, their lordships held that the expression ' ..... the father and mother and that there is no evidence that the lands are being separately cultivated and the usufruct thereof is being separately stored.7. partition amongst the members of a joint family is effected for various reasons. sometimes the family becomes unwieldy and it becomesuncomfortable to remain together. in many cases ..... petitioner in the years of assessment. 21. in the result, the references are accepted in part as indicated above. in the circumstances, parties to bear their own costs.patra, j. 22. i agree. .....

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Oct 27 1970 (HC)

R. Radhakrishna Reddiar Vs. Controller of Estate Duty

Court : Kerala

Decided on : Oct-27-1970

Reported in : AIR1971Ker202; [1971]81ITR521(Ker)

..... of the deceased-'3. if the case arose in british india where the hindu women's rights to property act was in force, the widow would have been entitled under section 3(3) of the act to claim partition of her husband's share as a male owner in the non-agricultural properties left by him. and the ..... died a second time and his heirs at that moment were the heirs who succeeded to the estate left by the widow.5. on the question of the right of the widow to claim partition also, the law in travancore was not so much different. on this question, the division bench ruling of this court ..... see in this connection the latest division bench ruling of this court in p.s. krishna iyer v. p.k. saraswathi ammal (a. s, no, 307 of 1964 (ker)). but, as already indicated, the recital in the partition deed indicates fairly clearly that the estate nagammal took was only the limited estate known in hindu ..... the rule laid down by the privy council in moniram kolita v. kerry kolitani. (1880) 7 ind app 115, the estate a widow took was not strictly a life estate, she being the absolute and full owner ..... hindu widow in travancore was materially different from the position of a mithakshara widow in british india. on the other hand, decisions like arumugham shunmughathavi am-mal v. sebastian nadar devasahayamnadar, 1954 ker lt 448 = air 1954 trav 497, indicate that the rule of hindu law that prevailed in travancore was the same as .....

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Oct 14 1970 (HC)

Bapusaheb Bhausaheb Patil and anr. Vs. Gangabai and ors.

Court : Mumbai

Decided on : Oct-14-1970

Reported in : AIR1972Bom16; (1971)73BOMLR407

..... 'a right to property' which, according to them, she gets for the first time under the instrument, decree or award and hence she falls under sub-section (2) of section 14 of the act. (see gurunadham v. navaneethamma : air1967mad429 and narayan patra v. tara patrani : air1970ori131 ).15. the first question for decision is whether hirabai was a ..... adopted is that she got her interest in lieu of maintenance and the right conferred upon her being personal would not be crystallized until actual partition by metes and bounds.'the passage cited above seems to suggest that a widow gets a share after 1937 in lieu of her maintenance. we ..... does not really give these properties to hirabai in lieu of maintenance but that the award is an anomalous instrument wherein the rights of the parties were for the first time decided. we are unable to accept this submission. so far as could be gathered from the award it would ..... would appear that since jingonda was dumb he was not useful to conduct the day-to-day affairs. since devgonda was the karta, both the parties agreed that it was devgonda himself who developed the income of the properties. the plaintiff (nemgonda) fully admits that it was devgonda who retained the ..... properties were given to hirabai in lieu of maintenance. but, we have no doubt that this was the case. nemgonda, who was the other party to the dispute, had specifically asked in the plaint which he filed before the arbitrator that maintenance should be provided for hirabai and all the .....

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Jun 17 1970 (HC)

Teekam Ram Vs. Mangtu and ors.

Court : Delhi

Decided on : Jun-17-1970

Reported in : AIR1970Delhi224

..... present day conditions but is not entirely lacking in substance.33. learned judge has next referred to the provisions of sections 22 and 25 of the act in support of his argument regarding indivisibility of the bargain. under section 22, the plaintiff is called upon to deposit initially one-fifth of the probable valueof the land or property ..... only to a part. in moti ram v. bakhwant singh a full bench of the punjab and haryana high court had occasion to deal with the sale of land under sub-clause secondly of clause (c) of sub-sec.(1) of section 15 of the act 1 of 1913 as amended by act 10 of 1960. the sale was made ..... was of land out of land measuring 1 bigha 9 bids was comprised in khasra no. 662-min (which is under the tenancy of the plaintiff-respondent). the trial court's report should be submitted within three months from today. the parties are directed to appear in the trial court on 16-7-70.38. case remanded. ..... question is only of determining the probable and not the actual value of the land or property sold. section 25 which gives power to the court to determine the market price of the land or property if the parties are not agreed as to the price at which the pre-emptor shall exercise his right of pre ..... -emption nowhere lays down that the price of the whole of the land or property has to be fixed. in talib hussain v. uttam chnd air 1929 lah 140 it .....

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Jun 17 1970 (HC)

Tikam Ram Vs. Mangtu and ors.

Court : Delhi

Decided on : Jun-17-1970

Reported in : 6(1970)DLT421

..... conditions 'but is not entirely lacking in substance. (31) learned judge has next referred to the provisions of sections 22 and 25 of the act in support of his argument regarding indivisibility of the bargain. under section 22, the plaintiff is called upon to deposit initially one-fifth of the probable value of the land or ..... the appeal thus involves a straight question regarding the extent of the right of pre-emption by tenants under clause fourthly or section 15(l)(c) of the punjab pre-emption act, 1913, as amended by punjab act 10 of 1960. section 15(l)reads:-- 'theright of pre-emption in respect of agricultural land and village immovable property shall ..... moti ram and others v. bakhwant singh and others 1967 pun lr 1041, a full bench of the punjab and haryana high court had occasion to deal with the sale of land under sub-clause secondly of clause (c) of sub-section (1) of section 15 of act i of 1913 as amended by act 10 of 1960. the ..... deter- mining the probable and not the actual value of the land or pro- perty sold. section 25 which gives power to the court to deter- mine the market price of the land or property if the parties are not agreed as to the price at which the pre-emptor shall exercise his right of ..... pre-emption nowhere lays down that the price of the whole of the land or property has to be fixed. in talib hussain and others v. uttamchand and others (a.i .....

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Apr 27 1970 (HC)

Commissioner of Income-tax, Bombay City I Vs. Anglo-french Drug Co. (E ...

Court : Mumbai

Decided on : Apr-27-1970

Reported in : [1971]81ITR593(Bom)

..... the compensation monies with any interest earned thereon shall be paid to the lessor. the agreement also contains a provision as to the rights and obligations of the parties if the set-back and acquisition takes place during the period of the lease which must mean after the execution of the lease. if further provides that the ..... as the lessee would have to continue to pay even the rent which can be allocated to that lessee should before of that portion of the land, the parties agreed that the lessee should therefore be entitled to the amount of the compensation. the clear idea on a commonsense analysis is that the compensation and the interest ..... out of business, the business being of the nature of a single adventure in the nature of trade. the tribunal accepted the assessee's contention that the parties could not have foreseen when the acquisition would take place, what would be the extent of the land affected thereby or what would be the amount of compensation ..... the full rent without reduction. in the event of any acquisition other than a set-back, the matter shall be governed by the land acquisition act for the time being in force.' 5. the municipal corporation of greater bombay gave a notice of a acquisition of a portion of the said land admeasuring 956.20 sq. yds. ..... mody, j.1. this is a reference under section 66(1) of the indian income tax act, 1922, made at the instance of the revenue. it is a reference which can be sought and pressed on an assumption that there exists a complete .....

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Feb 16 1970 (HC)

Variety Hall and Ramkrishna Textiles, Atmakur Vs. Commissioner of Inco ...

Court : Andhra Pradesh

Decided on : Feb-16-1970

Reported in : AIR1971AP184

..... credited as the case may be in accordance with the terms of the instrument. if the profits are not so divided. the firm cannot claim to be registered under section 26-a of the act, in the instant case he points out, that a sum of rs.15,000/- which is now estimated to be the income suppressed by the asses was not ..... mere fact tat the firm did not disclose certain sum as the profits earned by it, does not disentitle it to be registered under section 26-a of the act. we therefore answer the second question in favour of the assess. 5. in the result, the first question is answered in favour of the department and the second question of favour of the asses ..... of the firm or its genuineness was not doubted. the mere fact that certain amount of income was concealed by a firm duly constituted under an instrument of partnership does not justify the rejection of its claim for registration under sec. 26a of the act. mr. ananth babu. learned counsel for the department relied upon a decision of this court in chintalapati ranga naikulu ..... v. commr. of income tax andhra pradesh : [1963]48itr968(ap) in support of his contention that where as instrument of partnership contemplated the division of all .....

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