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Bhikajee Dadabhai and Company Vs. Commissioner of Income Tax

Court : Andhra Pradesh

Subject : Direct Taxation

Acts : Finance Act, 1950 - Sections 13(1); Indian Income-Tax Act, 1922 - Sections 66(1), 45 and 46; Hyderabad Income-tax Act - Sections 35(3), 40, 40(1), 40(4), 57 and 58; ;Hyderabad General Clauses Act; General Clauses Act, 1897; Sea Customs Act, 1878; Land Customs Act, 1924; Central Excises Act, 1944; Indian Post Office Act, 1898; ;Administration of Evacuee Property Act, 1950 - Sections 7, 16, 19 and 38; Constitution of India - Article 227

Reported in : [1958]33ITR760(AP)

(3) the Indian Tariff Act, 1934, (4) the Central Excises and Salt Act, 1944, and (5) the Indian Post Office Act, 1898, which were extended to the whole of India, except for the first four which were not extended to … it was held that section 40 of the Hyderabad Income-tax Act ceased to have effect by virtue of section 13(1) of the Indian Finance Act, the remedy of assessee being elsewhere, the assessee has also filed an application

Mohamed Zafrul Islam Vs. Birendra Lall

Court : Mumbai

Subject : Motor Vehicles

Acts : Motor Transport Workers Act, 1961 - Sections 1(4), 2, 13 and 38; Post Office Act, 1898; Motor Vehicles Act - Sections 2(22) and 42(3); Bombay Motor Vehicles Taxation Act - Sections 18

Reported in : AIR1965Bom120; (1964)66BOMLR767; 1965MhLJ124

above contention on behalf of the Respondent,. Mr. Sarobji has mainly relied upon the provisions in the Indian Post Office Act, 1898, and similar provisions in the English Act and some decisions of the English Courts relating to the functions … the Motor Vehicles Act, 1939, shall have the meanings respectively assigned to them in that Act.'The substance of Section 13 is that no transport worker shall be required or allowed to work for more than eight hours in

Maharaja Shree Umaid Mills Ltd. Vs. Union of India (Uoi)

Court : Rajasthan

Subject : Excise

Acts : Central Excise and Salt Act, 1944 - Sections 3(1), 7(2), 18A and 40(2); Central Excise Rules, 1944 - Rule 10A; Code of Civil Procedure (CPC) ; Constitution of India - Articles 19(5), 140, 265, 277, 278 and 295; Emergency Risks (Factories) Insurance Act, 1962; Emergency Risks (Goods) Insurance Act, 1962; Evidence Act - Sections 114; Excise Profits Tax Act - Sections 15; Finance Act , 1950 - Sections 11; Finance Act, 1959 - Sections 11; General Clauses Act, 1897 - Sections 6; Income Tax (Amendment) Act, 1939; Income Tax Act, 1922 - Sections 22(3) and 22(4); Indian Post Office Act, 1898; Industrial Disputes Act, 1947; Jaipur Excise Duties Act, 1945 - Sections 27; Jaipur Excise Duties Rules, 1945 - Rules 9, 9B, 10, 10A, 13, 25, 27, 47, 52, 101 and 160; Limitation Act - Schedule - Artic

Reported in : 1981(8)ELT772(Raj)

date there is in force in the State of Jammu and Kashmir a law corresponding to the Indian Post Office Act, 1898, such law is hereby repealed with effect from the said date :Provided that such repeal, shall not effect … of the powers of any officer under the Ordinance. In this connection reference has also been made to Section 13 of the Finance Act, 1950. Section 13 of the Finance Act, 1950 may be reproduced here for ready

All India Reporter Limited Vs. State of Maharashtra and Others

Court : Mumbai

Subject : Labour and Industrial

Acts : Working Journalists (Conditions of Services and Miscellaneous Provisions) Act, 1955 - Sections 2, 9, 13-AA, 13-C and 13-DD; Indian Post Offices Act, 1898 - Sections 9; Press and Registration of Books Act, 1867 - Sections 5 and 5(2); Press Emergency Powers Act, 1931 - Sections 2(6) and 4(1); Evidence Act - Sections 38 and 84; Parliamentary Proceedings (Protection of Publication) Act, 1956; Indian Post Officer Rules, 1933 - Rules 30, 30(1) and 30(2); Companies Act, 1956; Orissa Sales-tax Act; Delivery of Books and Newspaper Act, 1956

Reported in : [1981]131ITR16a(Bom); (1983)IILLJ387Bom

fact that the periodicals published by the petitioner are registered as newspapers under S. 9 of the Indian Post Office Act and are provided with the facility of being transmitted by post as 'registered newspapers' as contemplated by sub-rule … Journals published by the petitioner), however, are registered as newspapers under S. 9 of the Indian Post Offices Act, 1898, and are transmitted by post as 'Registered Post', as contemplated by Rule 30 of the Indian Post Offices … law reports. The law reports usually contain two parts, viz., (1) Journal Section; and (2) Judgments. The Journal Section mainly consists of Articles on various … were made applicable to other persons employed in the newspaper establishment. Section 13-C, which was inserted by the said amending Act, made provision for constituting

Commissioner of Income-tax, Andhra Pradesh Vs. Bhikaji Dadabhai and Co ...

Court : Supreme Court of India

Subject : Direct Taxation

Acts : Indian Finance Act, 1950 - Sections 11, 13(1) and 13(2); Hyderabad Income-tax Act - Sections 40, 40(1) and 42(1); Indian Income-tax Act, 1922; Sea Customs Act, 1878; Indian Tariff Act, 1934; Land Customs Act, 1924; Central Excise Act, 1944; Indian Post Offices Act, 1898; Constitution of India - Article 226

Reported in : AIR1961SC1265; [1961]42ITR123(SC); [1961]3SCR923

1934, the Land Customs Act, 1924, the Central Excise and Salt Act, 1944, and the Indian Post Offices Act, 1898, which were extended to the whole of India by s. 11 of the Finance Act, 1950, and the … 1357 (October 1, 1946, to September 30, 1947), the assessees returned an income of Rs. 50,384/-. The Income-tax Officer found that the books of account maintained by the assessees were unreliable and by his order dated February … against the order of the Income-tax Officer to the Appellate Assistant Commissioner. Section 42(1) of the Hyderabad Income-tax Act gives a right to an assessee … of the former State of Hyderabad. For the year of assessment Fasli 1357 (October 1, 1946, to September 30, 1947), the assessees returned an income

Punadipadu Primary Agricultural Co-operative Credit Society Ltd. Vs. D ...

Court : Andhra Pradesh

Subject : ServiceTrusts and Societies

Acts : Andhra Pradesh Co-operative Societies Act, 1964 - Sections 6, 9A, 9B, 9C, 12A, 13, 15A, 16, 17, 19, 21, 21A, 21AA, 23, 31(1), 32(3), 32(7), 34, 34A, 50, 51, 52, 53, 60, 62, 62(3), 64, 66, 70, 71, 73, 76 and 117; Tamil Nadu Buildings (Lease and Rent Control) Act, 1960; Prevention of Cruelty to Children Act, 1894 - Sections 1; Married Women's Protection Act, 1922 - Sections 2; Indian Railways Act, 1890 - Sections 72; Post Office Act, 1898 - Sections 53; Nisi Rules

Reported in : 2009(6)ALT228

v. State 1954 All LJ 822 while interpreting the words 'wilfully detains' occurring in Section 53 of the Post Office Act, 1898 observed that the word 'wilful' has been used by the Legislature to mean only such detention which was … any 5 decision passed or order made under Section 6, Section 9A, Section 9B, Section 9C, Section 12A, Section 13, Section 15A, Section 16, Section 17, Section 19, Section 21, Section 21A, Section 21AA, Section 23, Sub-section (3)

Bhikha Lal and ors. Vs. Munna Lal

Court : Allahabad

Subject : Tenancy

Acts : Uttar Pradesh (Temporary) Control of Rent and Eviction Act, 1947 - Sections 3(1); Post Office Act, 1898 - Sections 44 and 44(1)

Reported in : AIR1974All366

Gupta and A. K. Kirty, JJ. in which the view taken was that Section 44 of the Indian Post Office Act, 1898 (hereinafter referred to as the Post Office Act) 'contains clear statutory recognition of the principle that the post … was, however, faced with the decision of this Court in Govind Rao v. Kanhaiya Lal, 1971 All LJ 1399 decided by ,a Bench consisting of B. D. Gupta and A. K. Kirty, JJ. in which the view

Debananda Dora Vs. Union of India (Uoi) and ors.

Court : Orissa

Subject : Limitation

Acts : Post Office Act, 1898 - Sections 6 and 33; Limitation Act, 1908 - Schedule - Articles 30, 31, 65 and 120; Indian Railways Act - Sections 72

Reported in : AIR1965Ori118

of carrying mails, insured articles etc. perform governmental functions subject of course to the provisions of the Indian Post Office Act, 1898.8. The English law on the subject has been stated in Halsbury, III Edition, Volume 30, page 148 … mere department of the State and not a common carrier are all present in the Indian Act also. Section 6 of that Act says that Government shall not incur any liability by reason of loss or delay … Commr. of Income-tax v. P. M. Rathod and Co., AIR 1959 SC 1394 where it was held that where a seller sends goods to the

T.K. Raghavan Vs. Union of India (Uoi)

Court : Kerala

Subject : Civil

Acts : Code of Civil Procedure (CPC) , 1908 - Order 33, Rule 5; Post Office Act, 1898 - Sections 6

Reported in : AIR1988Ker218

view was taken in Triefus & Co. Ltd v. Post Office, (1957) 2 All ER 387) referring to Section 13 of the Post Office Act, 1898. Order XXXIII Rule 5(d) requires rejection of an application where 'the allegations … wanted to sue for damages. The Union of India opposed the application relying on Section 6 of Indian Post Office Act, 1898 which exempts the Government of India from liability by reason of loss or misdelivery. The Section is in

Oriental Insurance Co. Limited and anr. Vs. Madhumita Sarkar and ors.

Court : Kolkata

Subject : Insurance

Acts : Contract Act - Section 4; ;Indian Post Office Act, 1898 - Section 3; ;Constitution of India - Article 226

of power under Clause 5.11. Mr. Gupta next refers to the provision of Section 3(c) of the Indian Post Office Act, 1898 which runs as follows:3. Meanings of 'in course of transmission by post' and 'delivery'. - For the purposes