Court : Rajasthan
Decided on : Mar-01-1974
Reported in : AIR1974Raj225; 1974(7)WLN232
..... may in some cases introduce undesirable neighbours. the partition act, 1893 was therefore enacted so as to come to the rescue of the members of an undivided family, and gave them the right to purchase shares obtained by strangers to the family. there is no denying the fact that the object underlying section 4 of the act is to prevent the transferee of a share in ..... gopalshet sonar v. miransaheb daruwale, (1899) ilr 23 bom 77, parsons. j., observed that 'the district judge applied section 4 of the partition act (iv of 1893) to this case apparently without noticing that that section in its terms relates only to cases where the transferee sues for partition.' it was held that section 2 and not section 4 was applicable to the case inasmuch as the parties were agreed ..... of the view that creation of a tenancy does not terminate the possibility of the owners of the house returning to its occupation. what seems to be important under section 4(1) of the act is that the house concerned should either by actually in use, though not necessarily in constant occupation by the owners as a residential house or that conditions should .....Tag this Judgment!
Court : Mumbai
Decided on : Aug-22-1974
Reported in : AIR1975Bom257; (1975)77BOMLR558; 1975MhLJ682
..... family property. on the other hand, on behalf of the contesting defendants, the contention was that in a notional partition as provided under section 6 of the act laxmibai will not be entitled to any share on the footing of a partition but under the proviso to section 6 she will be entitled to 1/2 share in the 1/3rd share which will be allotted to ..... gone. however, on the facts, as the mother of the deceased minor was necessary party continuance of the suit was regarded as suffering from infirmity. in karuppa gounder v. palaniammal. : air1963mad245 , the division bench of madras high court considered the effect of the proviso and explanation 1 to section 6. according to the division bench, the intendment of this provision is very clear ..... in the proviso to section 6 the provisions of the proviso were attracted and she inherited the property which would have been allotted to the minor son on a partition immediately before his death. the single judge of the calcutta high court in narayan prasad ruja v. mutuni kohain, : air1969cal69 , took the view that the mother was a necessary party to the suit and ..... bench consisting of patel and bal, jj. and the decision of the division bench is reported in rangubai lalji patil v. laxman lalji patil, : air1966bom169 , patel, j., who delivered the judgment in the earlier case in shiramabai's case was a party to this decision and he declined to follow that decision and took a contrary view on the ground that in .....Tag this Judgment!
Court : Karnataka
Decided on : Mar-25-1974
Reported in : AIR1975Kant13; ILR1974KAR969; 1974(2)KarLJ56
..... the karnataka revenue appellate tribunal was also dismissed on the same ground.5. the question that falls for decision is whether the sale held by the dy. commissioner or any one of his gazetted subordinates, pursuant to an order of a civil court made under section 2 of the partition act. 1893 could be set aside by the officer who conducted the sale. if ..... question before me. i am not concerned with the action taken by the assistant commissioner under section 54, c. p. c. section 54 does not confer power on the revenue ..... the facts were these: a decree for partition was transmitted to the collector under section 54, civil procedure code for effecting partition. the collector effected the partition and fixed a day for delivery of the share allotted to the plaintiff. one of the parties to the decree, moved the civil court with a petition under section 47. civil procedure code, complaining that the partition effected by the collector was unequal and ..... code was in force, the order made by the deputy commissioner would be appealable to the divisional commissioner under section 203 of the bombay land revenue code, but no such right of appeal is provided for an aggrieved party under the karnataka land revenue act, 1964.8. the principles stated in these two decisions are of no assistance for decision of the .....Tag this Judgment!
Court : Delhi
Decided on : Jan-23-1974
Reported in : AIR1974Delhi181
..... notification, subsection (2) authorises conferment of powers of the chief settlement commissioner, on lower -authorities. the central government, thereforee, had power to delegate its powers of revision exercisable under section 33 of the act on its joint -secretary who may or may not be occupying the office of the chief settlement commissioner. there is, thereforee, nothing wrong with the delegation of the powers ..... order dated 23rd november, 1964 and the case was remanded to the settlement officer-cum-managine officer for redecision on merits after giving an opportunitv of hearine to both the parties. after remand, the settlement officer-cum-managing officer rejected the claim of the first petitioner herein by order dated 24th march. 1965 mentioned above, this is the order which has ..... been affirmed on appeal as well as revision finally.5. the main ground which prevailed with the authorities and which may be noticed from the order of the authorised chief settlement commissioner is that the contesting respondent herein was the .....Tag this Judgment!
Court : Delhi
Decided on : Mar-29-1974
Reported in : 11(1975)DLT51; 1975RLR383
..... concurrent finding on the said question of fact. it is, thereforee, not open to this court to reassess the evidence in this second appeal under section 39 of the rent control act. even otherwise, there is no merit in the contention as explained below.(10) the landlord, besides examining himself as a.w.4, examined ..... controller. and he reported to the court that the second respondent was in possession of a portion of the suit premises. as that was admitted by the parties, the report of the commissioner was not of much importance. a.w.4 was the ' landlord himself. in his application for eviction he alleged that ..... of the second respondent and he deposed to the same effect. the witness also stated that he was related to the landlord also. r.w.5 was the munim of the first respondent and he produced old accolfnl books of the first respondent firm. copies of certain relevant entries in the aid ..... .(4) a perusal of clause (b) of the proviso to sub-section ( i ) of section 14 shows that the said clause applies only- if the sub-letting took place on or after june 9, 1952. thus, on the pleadings of the parties, the only question for determination was as to when the subletting had taken ..... parties, the controller, by his order, dated november 7, 1966, held that the applicant-landlord, on whom the initial burden of proof lay, failed to establish that the portion of the suit premises was sublet to the second respondent on or after june 9, 1952. in that view, the controller dismissed the application.(5) .....Tag this Judgment!
Court : Gujarat
Decided on : Oct-10-1974
Reported in : 100ITR439(Guj)
..... accountable person that the interest which the deceased, subhadra, had in the joint family properties would not pass under section 5, 6 or 7 of the estate duty act, as her interest in the joint family properties was inchoate or indefinite since she had not demanded any partition of the joint family properties and possession of her share by metes and bounds. it was, therefore ..... been drawn in this connection on behalf of the revenue to page 520 of the hindu law of succession by s. v. gupte, 2nd edition, which notes as under : 'the object of this section is, therefore, two-fold : firstly, to remove the disability of a hindu woman to acquire (as a rule) property which she would deal with as an absolute owner, and, secondly ..... , to convert any estate held by her at the date of the commencement of the act, as a limited owner into an absolute ..... estate notwithstanding any rule of hindu law to the contrary. section 14 extinguishes the estate .....Tag this Judgment!
Court : Kerala
Decided on : Jan-06-1974
Reported in : 104ITR220(Ker)
..... decree was passed on 20th october, 1952, recognizing him as karta of the joint family. on 18th january, 1954, the income-tax officer accepted the claim of partition under section 25a of the indian income-tax act, 1922, and for the assessment years 1953-54 to 1955-56, the members of the family were assessed as individuals. subsequently, on 24th march, 1960, the officer ..... , namely, the interest of the beneficiary in the trust properties and it is elementary that the revenue cannot seek to assess the same asset twice. sub-section (5) also emphasizes that where the trustees are assessed under sub-section (1), the assessment is made on them 'in respect of the net wealth' of the beneficiary and if the trustees have to make payment of ..... were issued. 6. the appellant moved the commissioner of income-tax and received exhibit p-8 reply refusing to interfere at this stage with the proposed reassessment. the appeal or representation to the government of india also proved unsuccessful (exhibit p-9). it was thereafter that this writ petition was filed. 7. the arguments advanced were three-fold. first, that the ..... beneficiary, and the recovery from such beneficiary of the tax payable in respect of such assets. but counsel for the appellant relied on the decision in commissioner of wealth-tax v. kumari manna g. sarabhai, : 86itr153(guj) . where chief justice bhag-wati of the gujarat high court, speaking for the court, observed : 'the revenue has thus two modes of assessment .....Tag this Judgment!
Court : Himachal Pradesh
Decided on : Dec-12-1974
..... in 1971 ren cj 899 (puai) a learned single judge of punjab high court while dealing with a case under section 4 of the punjab act, held that, a fair rent fixed by agreement of parties will not be a fair rent fixed by the court and hence the landlord charging in excess of that rent ..... public policy, and therefore the agreement was neither illegal nor unlawful nor did it affect the provisions of any law within the meaning of section 23 of the contract act. as regards bhagat ram v. smt. lilawati galib, ilr (1972) 1 him pra 345 = (air 1972 him pra 125) placed before us by the learned ..... fixing the fair rent. in that manner the converted his position to his detriment taking regard to the representation made by the tenant whereby the rent was fixed at rs. 75/- per month.46. in bahadur singh v. muni subrat dass, (1969) 2 scr 432 their lordships were considering a case of award which ..... area committee, cantonment board, as the case may be, relating to the period mentioned in clause : (a) (provided that, notwithstanding anything contained in sub-sections (3), (4) and (5), the fair rent for any building in the urban area of simla shall not exceed the basic rent).' '13. (l) a tenant in possession of ..... location. so long as the circumstances affecting the building remain the same, the fair rent must remain constant.5. in the determination of fair rent the controller is required by section 4 (1) of the act to hold an enquiry. it may be such enquiry as he thinks fit. but nonetheless it must be an .....Tag this Judgment!
Court : Kerala
Decided on : Sep-12-1974
Reported in : 99ITR24(Ker)
..... by any other person or authority.'4. section 10(2)(vi) of the indian income-tax act of 1922 is the precursor of this section. sub-section (5) of the said section explains the meaning of certain expressions used in sub-section (2). the same contained an explanation which laid down the meaning of the expression 'actual cost'. under the said explanation the term means actual cost ..... 1952-53, the assessee claimed that the sums should be included in the actual cost of all depreciable assets for the purpose of determining the depreciation allowance under section 10(2)(v) of the act. it was held by the bombay high court that the expenditure incurred in getting prepared suitable plans and designs for the construction oi the cinema theatre and ..... the assessee' within the meaning of section 10(5) of the indian income-tax act, 1922. chagla j., who delivered the judgment of the court, noticed the english decision in birmingham corporation v. barnes,  3 itr 19 tc 195, and observed that the scheme of depreciation in the english act is slightly different from that under our act. it was held that the government ..... andhra pradesh high court in commissioner of income-tax v. challappalli sugars ltd., : 77itr392(ap) .had to consider the identical question whetherinterest paid on borrowed capital which is used for the acquisition of the machinery can be included in 'actual cost' to the assessee under section 10(2)(vi) of the 1922 act. the english decisions on the point, the bombay decision .....Tag this Judgment!
Court : Kolkata
Decided on : Mar-13-1974
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!