Allahabad Court January 1945 Judgments
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British India Corporation Ltd. Vs. Secretary of State
Court: Allahabad
Decided on: Jan-10-1945
Reported in: AIR1945All425
Sinha, J. 1. This is a plaintiffs' appeal and arises out of a suit for damages for breach of a covenant for quiet enjoyment in a lease obtained by them from the defendant-respondent on 2nd March 1920. This case has had a chequered career and its history may be given in a few words. The land in dispute consists of 6 1/4 bighas in Kathgodam in the District of Naini Tal. On 22nd October 1885, one Mrs. Purcell sold a house and the compound to the Bishop of Patna. On 30th March 1892,' the Bishop sold the rights to one Lalta Prasad for a sum of Rs. 3500. Lalta Prasad, in his turn, granted a simple mortgage of this property, along with various items of other property, on 15th May 1909, to a joint Hindu family of which Raja Moti Chand was the karta. This mortgage was for a sum of Rs. 32,914 odd. In 1919, the Raja brought a suit on the basis of his mortgage in the Court of the Subordinate Judge at Aligarh, in whose jurisdiction lay a considerable portion of the property covered by the mortgage....
K.B. Mohammad Maqsood Ali Khan Vs. B. Hoshiar Singh and ors.
Court: Allahabad
Decided on: Jan-08-1945
Reported in: AIR1945All377
Sinha, J. 1. The facts of this case are somewhat complicated, but the learned Counsel for the parties have argued it with ability and Sir Wazir has placed them before us with great clarity and succinctness. One Mohammad Naim Khan made a mortgage in favour of two persons, Kundan Lal and Shankar Lal, on 15th January 1922. This was followed by another mortgage by the same mortgagor in favour of the same mortgagees on 29th July 1923. Or 8th April 1926 Mohammad Naim Khan made a wakf-alal-aulad comprising the property covered by both the mortgages. The wakf included some other property and clearly referred to the two mortgages. On 10th October 1926 Naim died and his son, Khan Bahadur Maqsud Ali Khan, became the mutwalli under the deed. On 28th August 1928 the first mortgage was put in suit and on 19th April 1929 the final decree was passed in favour of one of the mortgagees, viz., Shanker Lal, to whose share had, on a partition between the two brothers, this mortgage fallen.2. On 17th Novemb...
Sheoraj Singh and ors. Vs. Kamley Lal and ors.
Court: Allahabad
Decided on: Jan-04-1945
Reported in: AIR1945All172
Mulla, J.1. This is a second appeal by the judgment-debtors in an execution proceeding. It arises in the following circumstances : The respondents, Kamley Lal and others, obtained a decree on the basis of a mortgage some-time in the year 1930. Subsequent to that decree the mortgaged property was transfer, red to the appellants Sheoraj Singh and others. The respondents made an application for execution of their decree for the first time in the year 1932. The appellants were parties to that application. It was dismissed for default of prosecution. The second application for execution was then made by the respondents on 19th August 1936. The appellants were parties to this application also. The Court proceeded upon this application to send the papers of the case to the Collector for the sale of the property covered by the mortgage deed. On 5th November 1937, the Collector sent the execution papers back to the civil Court with a report that all proceedings in execution had been stayed by a...
Commissioner of Income-tax, C.P. and U.P. Vs. Shri Dwarka Dheesh Templ ...
Court: Allahabad
Decided on: Jan-04-1945
Reported in: [1946]14ITR440(All)
This is a case stated to us under Section 66 of the Indian Income-tax Act by the Income-tax Appellate Tribunal. The assessee is a temple known as the Shri Dwarka Dheesh Temple of Cawnpore and the assessments which are brought into question are those for the assessment years 1939-40, 1940-41 and 1941-42.The facts as stated by the statement of the case are relatively simple. It appears that the temple was founded in the year 1883 but was not consecrated until the year 1886. On the 11th July, 1887, there was what is described as an instrument of dedication. This document, which is Ex. T-K., dealt with a sum of Rs. 42,000 which had apparently been collected for the purpose of building and endowing the temple, and out of it Rs. 20,000 had been spent on the construction of the temple itself, a further Rs. 5,000 had been spent on ornaments and Rs. 17,000 remained to be disposed of. The deed declared that this balance should be invested in the purchase of particular type of immovable property ...
Hira Mills Ltd., Cawnpore Vs. Income-tax Officer Cawnpore.
Court: Allahabad
Decided on: Jan-03-1945
Reported in: [1946]14ITR417(All)
This is a reference under Section 66(1) of the Indian income-tax act, 1922, by the Income-tax appellate Tribunal (Bombay Branch). The assessee is a company called the Hira Mills Ltd., (hereinafter called the assessee), which is registered at Ujjain in Gwalior State. The business of the assessee is to manufacture cloth and its mills are situated at Ujjain. The assessee is accordingly a non-resident company for the purposes of the Indian Income-tax Act, 1922. Two questions said to be questions of law, have been set up by the Income-tax Appellate tribunal in the statement of the case which is has submitted. The first is, we think, readily answered, but the second is one of difficulty.The first question relates to the profits and gains of the assessee derived from the sale of cloth at, or through its establishment at Cawnpore in British India. In the accounting year the assessee sold its cloth manufactured in Gwalior at Cawnpore to the value of Rs. 3,87,305 gross, and the Income-tax Depart...
Pohkar Singh and anr. Vs. Mulaim Singh and ors.
Court: Allahabad
Decided on: Jan-02-1945
Reported in: AIR1945All137
Braund, J.1. This is a second appeal raising a short point under Sections 3 and 5, Temporary Postponement of Execution of Decrees Act, 1937, which came into force on 1st January 1936. The short facts of the present case are these: The plaintiff obtained a decree for the hundred and fifty odd rupees against certain defendants on 11th February 1931. On 26th January 1934, the plaintiff made an execution application, which was finally disposed of by an order on a date which the Civil Judge of Farrukhabad states to have been 16th November 1935. On 7th May 1941 the present renewed execution application was lodged. In the interval between 1936 and 1941, the Temporary Postponement of Execution of Decrees Act, 1937, had come to pass, and the question involved in this appeal is whether the three entire years during which this Act was in operation can be excluded from the limitation period running against the application of 7th May 1941. By Section 3 (1) of the Act it is provided thatAll proceedi...
L. Bhagwat Sarup and anr. Vs. Emperor
Court: Allahabad
Decided on: Jan-02-1945
Reported in: AIR1945All306
ORDERBennett, J.1. This is an application in revision by two men named Bhagwat Sarup and Rup Basant, who were convicted of an offence under Section 6, Child Marriage Restraint Act of 1928, and each sentenced to pay a fine of Rs. 100. The offence was found to be committed in connection with the marriage of a girl named Mt. Pushpalata Devi, whose age at the time of the wedding was found to be less than 14 years. Bhagwat Sarup is her father and Rup Basant is her grandfather. The Courts below concentrated their attention very largely on the question of the girl's age. Their finding on this point is a finding of fact and I do not, therefore, propose to discuss it. Learned Counsel for the applicants referred to a decision of a learned single Judge of this Court in Munshi Ram v. Emperor : AIR1936All11 and founded thereon a contention with regard to the first words of Section 6, namely 'where a minor contracts a child marriage.' The suggestion, I understand, was that the section applied only t...
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