Court : Mumbai
Decided on : Jan-11-1986
Reported in : AIR1986Bom436; [1985(50)FLR411]
..... 'none'(d) the expression 'the object of amending act 1972 used in section 10(1) and explanation means as amended by amending act, 1975.10. on 15th november 1984 letters patent appeal no. 57 of 1982 arising out of decision of single judge in vithalrao karekar (supra) came to be decided by a division bench (paunikar & m.s. deshpande jj.) this ..... section 10(1) though the total holdings of the family unit had exceeded the ceiling limit on that day. in the case of purushottam deshmukh v. state of maharashtra, letters patent appeal no. 2 of 1982 decided on 7th july 1984 another division bench of this court (& vaze jj.) agreed with the registration in vithalrao warhead (1983 mah lj952).. the reference ..... , 1972 (maharashtra act no. xxi of 1975) for the simple reason that such act itself permitted such separate holdings'in the case of ramrao deshkar v. state of maharashtra (letters patent appeal no. 2 of 1981 decided on 18th april 1984 a division bench of this court (walker & paunikar jj.)) relying on narayanibai 1976 mahlj 865 held that the sale of .....Tag this Judgment!
Court : Mumbai
Decided on : Nov-13-1986
Reported in : (1987)60CTR(Bom)160
..... he proposes to substitute, it cannot be said that the method employed heretofore by the petitioners, and accepted by the income tax authorities, over the years is an obvious or patent mistake. if at all it is a mistake, it is a mistake, it is a mistake whose discovery will require investigation and debate. even then there may, conceivably, be two ..... identify each animal and to maintain a record of the cost of its acquisition. it is reasonable that the average cost of the acquisition of the cattle should be considered. patently, cattle which do not yield milk for the time being but which may or may not yield milk in future must be valued at something less than the average cost ..... . s. balaram, ito, company circle iv, bombay v. volkart brothers & ors. : 82itr50(sc) , the supreme court held that 'a mistake apparent on the record must be an obvious and patent mistake and not something which can be established by a long drawn process of reasoning on points on which there may be conceivably two opinions. a decision on a debatable .....Tag this Judgment!
Court : Karnataka
Decided on : Jan-17-1986
Reported in : ILR1987KAR366; (1987)IILLJ203Kant
..... appointed by the management. 8. one other ground on which the domestic inquiry was held invalid was that presenting officer was not appointed. this view of the tribunal is also patently untenable. there is no legal compulsion that presenting officer should be appointed. therefore, the mere fact that the presenting officer was not appointed is no ground to set aside the ..... officer was not appointed was also perverse, and further the view that just because the inquiry officer had put some questions to the witnesses the inquiry stood vitiated was also patently untenable. 4. sri gopal gowda, learned counsel for the first respondent-workman, however, contended that everyone of the findings recorded by the industrial tribunal was correct. he submitted that the ..... by the said order, the petitioner has presented this petition. 3. sri a. g. holla, learned counsel for the petitioner, submitted that the impugned order of the tribunal suffers from patent error of law in that the finding that the inquiry officer had not been appointed by the management was perverse and similarly the finding that the inquiry was vitiated just .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Apr-16-1986
Reported in : 63CompCas328(AP)
..... section 21a, went further and held that section 21a is beyond the legislative competence of parliament and it is arbitrary and violative of article 14 of the constitution. it is patent that the learned judge appears to have been mainly swayed by injustice in charging compound interest particularly on amounts advanced to agriculturists. the accent on agriculturists indebtedness and the protection ..... 1938 postulating 'any debt due to any corporation formed in pursuance of an act of parliament of the united kingdom or any special indian law or royal charter or letters patent' is struck down and the banks can recover interest from agriculturists only at the rates permitted under section 13 of act iv of 1938. subsequent to this decision, section 21a ..... from the companies act and have been compressed into an independent act with separate entity. the definition of banking in section 5(b) is of wide amplitude and it is patent from the definition and statement of objects and reasons that the primary and predominant purpose of the bank is to accept deposits and safeguard the interest of deposit holders. the .....Tag this Judgment!
Court : Punjab and Haryana
Decided on : Dec-18-1986
Reported in : AIR1988P& H88
..... this. does not apply to other patent ambiguities, such as where the property is conveyed by incomplete or inconsistent descriptions. the contention raised to the admissibility of exhibit p-8, therefore, has to be overruled. 6. p ..... by phipson in his treatise on evidence (7th edition) 'though it is still commonly said that parol evidence may not be given to explain a patent, ambiguity, yet this is not generally true'. indeed the only patent ambiguities that :are not open to explanation by extrinsic evidence appear to be those which, in the nature of things, are incapable of explanation, but .....Tag this Judgment!
Court : Delhi
Decided on : Feb-03-1986
Reported in : AIR1987Delhi90; 1986(10)DRJ350
..... 2-c volume v of punjab and haryana high court rules and orders which requires the enclosing of three copies of documents mentioned in the rule along with the letters patent appeal was directory in nature, their lordships held that : 'where copies of all the three documents prescribed, have been furnished but not three copies of each, the commission or default ..... framed by this court in exercise of its rule making power available to it under sections 122 & 129 of the code of civil procedure or clause 27 of the letters patent. so, the said rules have the force of law. thereforee, non-compliance with any rule framed by this court prescribing a condition precedent or a necessary condition to the filing ..... there. (7) rules and orders of the punjab high court relating to proceedings in the high court which were made under the authority of the constitution of india, the letters patent and the acts of parliament (as printed on the very first page of volume v, rules & orders of the punjab high court) have been adopted by the high court of .....Tag this Judgment!
Court : Kolkata
Decided on : Nov-18-1986
Reported in : (1987)59CTR(Cal)246,168ITR190(Cal)
..... of revenue expenditure. the whole object of the agreement was to obtain the benefit of technical assistance for running the business and restricting the licence for a limited use of patent rights. it was found that the foreign company had not parted with technical knowledge absolutely in favour of the assessee and had not sold their secret processes to the assessee ..... any succeeding five-year period. under the agreement, the foreign company granted to the assessee an exclusive licence for the manufacture of certain specified apparatus and material covered by foreign patents with the help of information furnished by the foreign company and also a licence to sell the apparatus and material manufactured throughout the world excepting u.s.a. and canada ..... either party on one year's notice. in ciba, of india ltd. : 69itr692(sc) , on the expiry of the agreement, the assessee would have no right to use the patent and trade marks and would return to the supplier copies of all information and technical know-how. in the instant case, there was no specific clause for return of the .....Tag this Judgment!
Court : Kolkata
Decided on : Feb-06-1986
Reported in : (1986)54CTR(Cal)178,159ITR167(Cal)
..... reply was set out, at page 36 of the writ petition,5. please state whether the income is received in consideration for--(a)the use outside india of (i)any patent, invention, model, design, secret formula or processes or similar property right (ii)information concerning industrial, commercial or scientific knowledge, experience or skill made available.information concerning scientific knowledge, experience and ..... , which is relevant for our purpose, runs as follows :1.name of the assesseesimon-carves india limited5.please state whether the income is received in consideration for -- (a)(i)any patent, invention, model, design, secret formula or process, or similar property right (give details) or (ii)information concerning industrial, commercial or scientific knowledge, experience or skill made available or agreed to ..... , commission, fees or any similar payment received by the assessee from the government of a foreign state or a foreign enterprise in consideration for the use outside india of any patent, invention, model, design, secret formula or process, or similar property right, or information concerning industrial, commercial or scientific knowledge, experience or skill made available or provided or agreed to be .....Tag this Judgment!
Court : Kolkata
Decided on : Aug-18-1986
Reported in : 64STC312(Cal)
..... that it was evident that the petitioner-concern was nothing but a joint -venture of the said orient general industries limited. although m/s. orient general industries ltd. had the patent-right in respect of 'orient' fan, the said fan was sold in huge quantities by the petitioner not only to the said m/s. orient general industries ltd. but also ..... petitioner for manufacturing and selling 'orient' fans to others, if the petitioner was not a branch or extension or ancillary concern to m/s. orient general industries ltd. besides, the patent is a capital asset. if the petitioner is an extension or branch or ancillary concern, using capital asset of m/s. orient general industries limited, the petitioner cannot be said ..... petitioner's unit is nothing but an expansion of the established manufacturing unit of orient industries. it has been contended by the respondents that the petitioner's concern using the patent-right of orient industries is in fact an extension or branch or ancillary concern of orient industries. in the affidavit-in-opposition filed on behalf of the respondents, it has .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Apr-08-1986
Reported in : AIR1987AP254
..... in this connection to briefly notice both the legislative history and the judicial pronouncements on this question.15. it is to be noticed that under cls. 9 and 10, letters patent, or charter granted by the crown of england under which the high courts of allahabad, bombay, calcutta and madras were constituted, those courts were given power to admit advocates, vakils ..... its provisions came into force on different dates as per the notifications to be issued and the existing law embodied in the local enactments and the bar councils act, letters patent of the several high courts shall stand repealed as envisaged in s. 50 of the act on different dates.so far as the legal practitioners act and the legal practitioners ..... these questions based on principles of common law in some of the decided cases. we have already noticed that the advocates, attorneys, and vakils were admitted under cl. 9, letters patent. the earliest judgment of rama v. kunji (1886) ilr 9 mad 375 of the year 1886 for the first time recognises the right of the legal practitioner to sue for .....Tag this Judgment!