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Apr 01 1964

Ramachandra Narasimha Kulkarni Vs. State of Mysore

Court : Supreme Court of India

Decided on : Apr-01-1964

Subject : Criminal

Acts : Indian Post Offices Act, 1898 - Sections 52, 53 and 55

Reported in : AIR1964SC1701; 1964CriLJ609; (1964)2MysLJ(SC)51; [1964]7SCR606

determine, in this case, is what the expression 'wilfully detains or delays' in s. 53 of the Indian Post Office Act, 1898 (Act VI of 1898), hereinafter called the Act, means. I do not agree that it means such detention … the mere detention after a demand is made penal irrespective of the intention or purpose behind such detention. Section 67 makes the detention of mails or any postal article in the course of transmission by post by anyone

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Apr 19 1954

The Commissioner of Income-tax, Bombay South, Bombay Vs. Ogale Glass W ...

Court : Supreme Court of India

Decided on : Apr-19-1954

Subject : Direct Taxation

Acts : Indian Contract Act - Sections 50

Reported in : AIR1954SC429; (1954)56BOMLR1196; [1954]24CompCas520(SC); [1954]25ITR259(SC); [1955]1SCR185

English law, delivery to the addressee. But that, Sri Kolah maintains, is not the position under the Indian Post Office Act, 1898. We have been taken through the different sections of that Act and the rules made thereunder and Sri … drawn on a bank in Bombay and had been cashed in Bombay and accordingly taxed the assessee under section 4(1)(a) of the Indian Income-tax Act. On appeal by the assessee the Income-tax Appellate Tribunal upheld the assessment. … 40 or 'in discharge' Kemp v. Watt (1846) 15 M. & W. 672 or 'in settlement' of the price Re Rower and Haslam L.R. [1893]

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Mar 14 1985

Commissioner of Income-tax Vs. Vasan Publications P. Ltd. and anr.

Court : Chennai

Decided on : Mar-14-1985

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 2, 5, 9(1), 9(2), 32, 32(1), 143(3), 147, 259(2) and 263; Income Tax Rules, 1962; Post Office Act, 1898; Press and Registration of Books Act, 1867

Reported in : (1986)52CTR(Mad)354; [1986]159ITR381(Mad)

that case could not rely on the fact that this monthly was registered as a "newspaper" under the Post Office Act and the Press and Registration of Books Act. They, however, held that "Cuttack Law Times" was not entitled … Books Act 1867 the working Journalists (Conditions of Service) and Miscellaneous Provisions Act, 1955 the Indian Post Offices Act, 1898, Parliamentary Proceedings (Protection and Public action) Act, 1956, the Delivery of Books and Newspapers Act, 1954, and the … at 10%. Later, the Income-tax Officer in the revised assessments made under section 147(b) read with section 143(3) of the Income-tax Act, 1961, added back

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Aug 28 2007

K.D. Sharma and anr. Vs. Ramesh Chander

Court : Punjab and Haryana

Decided on : Aug-28-2007

Subject : Tenancy

Reported in : (2007)148PLR456

478 held to the following effect:The High Court, in our view, has also misinterpreted Section 27 of the Post Office Act, 1898. The requirement of Section has been complied with in this case. The reasoning of the High Court on … the report `unclaimed' on the registered envelope. In the absence of examination of the Postman, in terms of Section 67 of the Evidence Act, 1873, the endorsement cannot be deemed to be proved. Still further, the defendant as

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Oct 10 2012

S. Parameshwar Vs. Chief Post Master General Post Office

Court : National Consumer Disputes Redressal Commission NCDRC

Decided on : Oct-10-2012

Subject : MRTP

not liable for any damages in view of the exemption provided for under section 6 of the Indian Post Office Act, 1898. The OP also denied any deficiency in service on the part of the department. After hearing the parties

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Sep 19 2019

Union of India Vs. Tarsem Singh

Court : Supreme Court of India

Decided on : Sep-19-2019

Subject : Land Acquisition

last known residence, address or place of business and registered under sections 28 and 29 of the Indian Post Office Act, 1898 (6 of 1898). 57 xxx xxx 31. Payment of compensation or deposit of same in Court.- (1) On … may not be possible to allot a final plot at all. Sections 67 to 71 of the Act provide for certain financial adjustments regarding payment … is available if lands are acquired under the Land Acquisition Act, is bad in law, and consequently that Section 3J of the National Highways Act, 1956 be struck down as being violative of Article 14 of the

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Oct 14 1993

Md. Mukim Vs. State

Court : Orissa

Decided on : Oct-14-1993

Subject : Criminal

Acts : Code of Criminal Procedure (CrPC) , 1973 - Sections 306, 306(4), 307 and 308

Reported in : 1993(II)OLR538

the Indian Penal Coda* 1860 in short, 'IPC', and Under Sections 52. 53 and 67 of the Indian Post Office Act, 1898. On 6-8-1988 pardon was granted to him Under Section 306 of the Code of Criminal Procedure, 1977 (in

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Jan 17 1966

Alubhai Mujatbhai Vs. the State of Gujarat

Court : Gujarat

Decided on : Jan-17-1966

Subject : Criminal

Reported in : (1966)7GLR698

50/-, or, in default, rigorous imprisonment for 15 days for an offence under Section 53 of the Indian Post Office Act.2. The charge against the appellant-accused was that on or about 3rd of October 1963, while 'he was in … Office Act read with the definition of the term 'complaint' Under Section 4(1)(h) of the Criminal Procedure Code, 1898, the Court of the learned Magistrate was not justified in law to take cognizance of an offence punishable … (a) and (b), 55, 56, 58, 59, 61, 64, 65, 66 and 67 of this Act, unless upon complaint made by order of, or under

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Oct 23 1979

Sathyamangalam Co-operative Urban Bank, Limited Vs. the Deputy Registr ...

Court : Chennai

Decided on : Oct-23-1979

Subject : Trust and Societies

Reported in : (1980)2MLJ17

Kulkarni v. State (1954) A.L.J. 822, while interpreting the word 'wilfully detains' occurring in Section 53 of the Post Office Act of 1898, has observed that the word 'wilful' has been used by the Legislature to mean only such … Tamboli v. The Agent G. I. P. Rly. Co., Bombay (1928) 54 M.L.J. 167 : L.R. 55 IndAp 67 : 27 L.W. 667 : A.I.R. 1928 P.C. 24, quoting with approval the interpretation of the expression 'wilful

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Jan 29 1962

Firm Adarsh Industrial Corporation Vs. Market Committee, Karnal

Court : Punjab and Haryana

Decided on : Jan-29-1962

Subject : Other Taxes

Acts : Punjab Agricultural Produce Markets Rules, 1940 - Rules 19-A, 19-A(4), 51 and 52; Constitution of India - Article 148; Punjab Land Revenue Act - Sections 67, 158 and 158(2); Punjab Agricultural Produce Markets Act, 1939 - Sections 6, 23, 27(1), 27(2), 30 and 31; Punjab Agricultural Produce Markets (Amendment) Act, 1961 - Sections 41 and 41(2); Wheat Act, 1932 - Sections 5(1); Arbitration Act, 1889; Administration of Evacuee Property Act, 1950 - Sections 48; ;Income-tax Act - Sections 67; Punjab Municipal Act, 1911 - Sections 193(2) and 225

Reported in : AIR1962P& H426

of the Punjab Panchayat Samitis and Zila Parishads Act (3 of 1961), and section 47 of the Indian Post Office Act (6 of 1898).Learned counsel for the parties, despite opportunity having been given, have not been able to draw … of arrears of land revenue are of a drastic character as will be seen from the provisions of Section 67 of the Punjab Land Revenue Act and include arrest and detention of the defaulter; and distress and sale

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