Court : Supreme Court of India
Decided on : Oct-28-1966
Reported in : AIR1967SC849; 63ITR497(SC); 1SCR1004
..... that the donees had accepted the gift and they had been put in possession. but the parents continued to be in possession of the house though the municipal tax was paid thereafter in the names of the sons. the deceased died on september 30, 1959 more than 4 years after the gift. the appellant, ..... of estate duty. 9. on behalf of the appellant strong reliance was placed upon the decision of the court of appeal in attorney general v. seccombe  2 k.b. 688 which has already been referred to. in that case, the deceased made an absolute gift of a house and furniture to a ..... the expression, 'by contract or otherwise' should be construed ejusdem generis and reference was made to the decision of hamilton, j. in attorney general v. seccombe  2 k.b. 688. on this aspect of the case we think that the argument of the appellant is justified. in the context of the section the ..... or by way of substitutive limitation, and 'on the death' includes 'at a period ascertainable only by reference to the death'; 5. section 10 of the act included in the expression 'passing on death' even gifts made by a deceased in certain circumstances. the section reads as follows : 'gifts whenever made where donor ..... decision of hamilton, j. in attorney general v. seccombe  2 k.b. 688. 7. the question involved in this appeal depends upon the proper interpretation of s. 10 of the act. the intention of the legislature in enacting s. 10 of the act was to exclude from liability to estate duty certain categories of .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Feb-08-1966
Reported in : AIR1966SC1697; 1966MhLJ881(SC); 3SCR527
..... was only to clean the car and who was forbidden to drive it, and went to the workshop, and during his absence the cleaner drove it against and broke a municipal lamp- post, it was held on the facts of the case that the (1) l.r.  1 b.629. (3) (1918) 20 bom. l ..... the scope of authority'. there is much institutional criticism of such extension. similarly, we are doubtful whether the extension of the principle by the introduction of the doctrine (1)  2 k.b 775, 784. (3)  l.r. 2 ex. 259. (2)  a.c. 884. of implied authority, which was relied upon ..... owner if it had not been persuaded to hold the three pieces of evidence to be admissible and relevant. in the absence of that evidence the acts of the second and the third defendants viewed separately or collectively were not within the scope of their respective or even joint employment and the owner ..... the decision in girijashankar dayashankar vaidya v. the b.b. and c.i railway(3) turned upon the construction of s. 108 of the indian railways act. the servants of the railway assaulted the plaintiff for pulling the communication chain. the court held that the railway was not liable as the servants were not ..... unpredictable liability as there is a statutory compulsion on him to insure his car against third- party liability and his burden within the framework of the motor vehicles act is now transferred to the insurer. the general principle is well settled and it is neatly given by pearson, l. j., in norton v. canadian pacific .....Tag this Judgment!
Court : Gujarat
Decided on : Apr-21-1966
Reported in : (1966)0GLR1024; (1966)IILLJ779Guj
..... under s. 4 of the east punjab local authorities (restriction of functions) act, to discharge the duties of the water-works department of a municipal committee. in that case, their lordships proceeded to answer the question by considering whether the person concerned ..... union or a state. mentioned in art. 311. 16. there have been a number of cases on the question as to whether a panchayat or a municipal servant is or is not entitled to the protection of art. 311. the case in r. srinivasan v. president, district board, coimbatore [1958 - i ..... that the post must be a civil post in contra-distinction to a military post. the constitution-makers have not made distinction between a municipal or a panchayat post and a civil post. if a post is created for exercise of powers or performance of duties which are ordinarily exercisable ..... person holding the post is discharging the functions of the state. in support of this argument, sri sompura relies upon the decision in state of punjab and others v. prem prakash and others [a.i.r. 1957 punj. 219]. that was the case of a person appointed by the government ..... was a municipal officer or a government officer. they said that, prima facie, a municipal officer was a person .....Tag this Judgment!
Court : Supreme Court of India
Decided on : Dec-13-1966
..... restoration of the earnest money in any comparable circumstances with the present case. in ram labhaya v. municipal committee, amritsar, , a bench decision of the punjab high court, on which shri hardy has placed considerable reliance, it has been observed that article 62 of the limitation act would be applicable, where agreement was void in its inception, the terminus a quo being the ..... 7 of 1947 was enforced on 1-12-1947 replacing the earlier ordinance which had been enforced on 9-8-1947 and the west punjab act 7 of 1948 was enforced in february 1948. it is observed that the prohibition whereby the sale of evacuee property in question was made void came into force long before ..... chopra that limitation in this case was extended by virtue of section 36(a) displaced persons (debts adjustment) act. it is however conceded that he can take advantage of this provision only, if the west punjab ordinance 7 of 1947 and its successor west punjab act 7 of 1948 are ignored or if 23-12-1947, when the custodian of evacuee property in pakistan ..... of the provisions of section 36(a) of the displaced persons (debts adjustment) act, 1951, the limitation was extended by one year from the commencement of the said act, viz. 10th december, 1952. the petitioner's claim is, therefore, within time.'the matter was taken on appeal to the punjab high court by both sides, the vendee claiming the sum of rs.30 .....Tag this Judgment!
Court : Mumbai
Decided on : Sep-09-1966
Reported in : AIR1968Bom156; (1967)69BOMLR186; ILR1967Bom1211; 1967MhLJ400
..... however be derived from the power given to the board under section 18(f). the point involved can be brought out by an illustration. municipalities are authorised by law to impose conditions on persons who want to start certain types of business in the area of their jurisdiction. in pursuance ..... of eligible candidates. but the punjab regulations contain provisions to the effect that 25 per cent of the marks in the 'core subjects', and 50 per cent of the marks in ..... marks reserved for internal assessment, and in the other for getting the permission of the head master to appear for the final examination. in the punjab regulations also, a progress certificate is not a condition of admission to the final examination and the head masters are not allowed to withhold the applications ..... some of the other states in the country where such a provision was found. the regulations referred to by him were those of madhya pradesh, punjab, rajasthan and mysore. he argued that the impugned regulation 49(8) should not be held to be unreasonable when a similar provision is found in ..... a business of a hotel is not, however, derived from the power granted by the act to the municipality of prescribing conditions for the exercise of that right. his right arises independently of the power granted to the municipality. we must accordingly hold that the power granted to the board under section 18(f .....Tag this Judgment!
Court : Gujarat
Decided on : Feb-14-1966
Reported in : (1967)0GLR395; (1966)IILLJ389Guj
..... industry, if it was done by a private person, ceased to be so if the same work was carried on by a local body like a municipality was that in the latter there was nothing like the investment of any capital or the existence of a profit-earning motive as there generally was in a business. but ..... modern legislation dealing with conditions of employment, particularly in relation to matters of collective bargaining and the like. in that case before their lordships even the conservancy services of a municipality were held to be industry. it was observed at p. 200 that a the only ground on which one could say that what would amount to carrying on of an ..... employees alone as in the of other establishments like residential hotels, restaurants, eating-houses, theatres, etc. the validity of a similar provision as s. 18 in s. 7 of the punjab trade employees act (act 10 of 1940) was challenged before the supreme court. section 7(1) there provided that save as otherwise provided by the ..... . it has been filed by the state against the acquittal of the accused-doctor by the city magistrate (municipal), ahmedabad, on the charge for the offence under s. 52(e) of the act read with s. 62 and rule 23(1) of the said act. 3. the case of the prosecution was that the accused who was a doctor having his dispensary situated .....Tag this Judgment!
Court : Gujarat
Decided on : Apr-21-1966
Reported in : AIR1967Guj92
..... be satisfied, it is necessary that the post must be a civil post in contra-distinction to a military post. the constitution makers have not made distinction between a municipal or a panchayat post and a civil post. if a post is created for exercise of powers or performance of duties which are ordinarily exercisable or performable by the ..... the question by considering whether the person concerned was a municipal officer or government officer. they said that prima facie a ..... , mr. sompura relies upon the decision in state of punjab v. prem prakash, air 1957 punj 219. that was the case of a person appointed by the government under s. 4 of the east punjab local authorities (restriction of functions) act, to discharge the duties of the water works department of a municipal committee. in that case, their lordships proceeded to answer ..... municipal officer was a person whose duties and functions related exclusively to the local affairs of the municipality as .....Tag this Judgment!
Court : Andhra Pradesh
Decided on : Aug-20-1966
Reported in : AIR1968AP50
..... the appellant's rights under the dhara no. 29 of st. 2004 were still good and could have been enforced in the municipal courts until either repealed or repudiated as an act of state. these rights were carried over after the constitution when the indian republic was formed with this important difference viz., that ..... of wadhwan state. the saurashtra state contended that the guarantee contained in the covenant which was sought to be enforced could not be enforced in the municipal courts and the suit was therefore incompetent. the services of the appellant with the wadhwan state was during the pleasure of the ruler of the ..... to which the consideration of the question arises but it is not a vague or an indefinite ground. their lordships in dalip singh v. state of punjab, : 1953crilj1465 observed that 'while misconduct and inefficiency are factors that enter into the account where the order is one of dismissal or removal or of ..... test in such cases is whether the powers conferred by rule 2(2) is in the public interest. as pointed out in ram dial v. state of punjab, : 2scr858 the expression 'public interest' is of wide import and what would be a matter which is in the public interest would necessarily depend ..... servant but for such termination had the right to hold the post. their lordships of the supreme court in another case gurdev singh v. state of punjab, air 1964 sc 15r5 observed that 'if a permanent public servant is asked to retire on the ground that he has reached the age of .....Tag this Judgment!
Court : Delhi
Decided on : Nov-09-1966
Reported in : AIR1967Delhi71
..... the ground that the book manual of papers showed that the commissioner had authorised the head clerk, central office, to certify copies of the municipal records as true copies for purposes of producing them as evidence in courts of law.but this apart, the learned additional sessions judge also believed ..... of all those who are concerned with the enforcement of this law. on a number of occasions similar view s have been expressed by the punjab high court buth in delhi and in chandigarh against this evil. it is hoped that law relating to prevention of food adulteration would be ..... could nto be described, as independent persons. reliance for the submission that they must be independent persons is placed on a bench decision of the punjab high court in state v sadhu singh, . the facts of the reported case were, however, materially different and the true ratio of that decision ..... and it is submitted that exhibit p.h. a copy of the resolution authorising the assistant municipal prosecutor under section 20 of the prevention of food adulteration act to institute and conduct prosecution under the said act has nto been attested by the legal keeper of records as required by section 78(5) ..... human consumption and is ordinarily used in the preparation of food and is accordingly prima facie food within the contemplation of the prevention of food adulteration act. this submission is thus also repelled.(7) the offence is fully brought home to the accused and he has been rightly convicted. the revision .....Tag this Judgment!
Court : Rajasthan
Decided on : May-04-1966
Reported in : AIR1967Raj1
..... objection was received, that document was registered by him. ashan ali khan had purchased an open land in front of the said building from the municipal council in 1943-44 he constructed verandahs on the ground-floor and the first floor thereafter. for making this construction, he raised another loan by ..... khan who died in the year 1912. before his death, he had executed two wills, one on 17 2-1910 and another on 1-7-1911, whereby a wakf was created and the said property was dedicated for charitable purposes and converted into a dharamshala. he appointed his son ashanali khan ..... the wakf, in order that they may see whether the wakf property is being properly administered .. .. .. .. . the'court' is nowhere in the act said to be acting in its judicial capacity.. .. ..21. in mahomed hussein v. collector of broach and panchmahals, air 1945 bom 167, the bombay high court had an ..... the local limits of whose jurisdiction the property of wakf was situated a statement containing necessary particulars relating to wakf. the 'court' defined by that act meant the 'court of district judge, or within the limits of original civil jurisdiction of a high court, such court subordinate to the high ..... .the next chapter iv then deals with registration of wakfs. section 25 requires that every wakf whether created before or after the commencement of the act should be registered at the office of the board. an application for registration must be made by the mutawalli and it should contain particulars mentioned .....Tag this Judgment!