Privy Council Court February 1949 Judgments
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The Commissioners of Income-tax Vs. Henry Ignatius Meldaho
Court: Privy Council
Decided on: Feb-28-1949
Reported in: AIR1949PC206
LORD MACDERMOTT: This is an appeal by way of Case Stated from a judgment dated 16th July 1946, of the then Chief Justice of the Supreme Court of British Honduras whereby he allowed the respondent's appeal against an assessment to Income-tax for the assessment year 1945, i.e. the year 1st January to 31st December 1946. [2] The appellants in their application for a Case Stated sought to raise the question of the respondent's liability in respect of three items arising on the disputed assessment, on each of which the learned Chief Justice bad found in the respondents' favour. These were-(1) the sum of $3,391.02 claimed by the respondent for depreciation, (2) the sum of $2,500 which the appellants claimed was not deductible as an expense, and (3) the sum of $21,925,74 which the appellants submitted was taxable as foreign income received in the Colony through Martin's Bank, London. In their printed case the appellants contended that the ruling on all three items was open for review in this ...
Rai Harendra Lal Roy Bahadur Estates Ltd. Vs. Hem Chandra Naskar and A ...
Court: Privy Council
Decided on: Feb-28-1949
Reported in: AIR1949PC179
Sir John Beaumont: This is a consolidated appeal embodying three appeals to His Majesty in Council, namely, Nos. 16, 17 and 18 of 1945, from a judgment and decrees, all dated 7th June 1945, of the High Court at Calcutta, which reversed the judgment and decrees, all dated 7th November 1941, of the Special Land Acquisition Judge, 24-Parganas, delivered and passed in proceedings under the Land Acquisition Act (Act 1 of 1894), hereinafter referred to as "the Act." [2] The property acquired consisted of 3 plots of beel (marsh lands) of which the appellant was the owner to the extent of four-fifth shares, and of which the respondents were the tenants, under mokarari mourasi leases (permanent, heritable and transferable tenures at a fixed rent) granted to their predecessor-in-title by predecessors-in- title of the appellant. [3] The question for determination relates to the apportionment of compensation awarded under the Act as between the appellant as proprietor and the respondents as tenant...
Gannamaneedi Madhavayya and Another Vs. Gannamaneedi Achamma (Since De ...
Court: Privy Council
Decided on: Feb-21-1949
Reported in: AIR1949PC325
Sir Madhavan Nair: This is an appeal from a judgment and decree of the High Court of Judicature at Madras dated 27th November 1944, which reversed a judgment and decree of the Court of the Subordinate Judge of Narsapur dated 27th October 1942. [2] The appeal arises out of a suit (O.S. 38 of 1941) instituted by the appellants for a declaration that a will dated 11th March 1939, alleged to have been executed by their stepbrother one Ramalingayya, the husband of the respondent Achamma (since deceased), is not genuine. Ramalingayya died on 12th March 1939. [3] The appellants also brought another suit (O. S. 25 of 1940) against Achamma, under S. 77, Registration Act, for a decree directing registration of a settlement deed dated 10th March 1939 said to have been executed in their favour by the aforesaid Ramalingayya. [4] Both suits were tried and disposed of together by the trial Court. The Subordinate Judge held that both the settlement deed and the will were not genuine documents. He ther...
Bhuboni Sahu Vs. the King
Court: Privy Council
Decided on: Feb-17-1949
Reported in: AIR1949PC257
Sir John Beaumont: This is an appeal by special leave from the judgment and order of the High Court of Judicature at Patna dated 19th September 1947 dismissing an appeal against the judgment and order of the Court of the Sessions Judge of Ganjam-Puri dated 23rd July 1947 whereby the appellant was convicted of the offence of murder under S. 302/34, Penal Code, and sentenced to death. At the conclusion of the arguments their Lordships announced that they would humbly advise His Majesty that the appeal be allowed and would state their reasons later. This they now proceed to do. [2] It is not in dispute that on 11th October 1946 one Kalia Behara was brutally murdered at a place between Berhampur, where he lived and carried on business as a jutka driver, and Golantra, to which he was driving with passengers in his jutka. It is unnecessary to refer to the details of the murder; though it may be noted that the motive attributed to the appellant was that he is a relation of accrued 1 and 2 who...
Oivind Lorentzen, as Director of Shipping and Curator of the Royal Nor ...
Court: Privy Council
Decided on: Feb-14-1949
Reported in: AIR1949PC200
LORD WRIGHT: This is an appeal from the unanimous decision of the Supreme Court of Canada, holding the appellants, the owners of the Norwegian Steamship Norefiord, solely to blame for a collision which occurred on 20th August 1942, between the Norefjord and the United States Steamship Alcoa Rambler (hereafter called the Rambler) the owners of which were respondents in the appeal. The case was tried in the first instance in the Exchequer Court of Canada, Admiralty Division, by the Hon. Carroll J., who held both vessels to blame, apportioning the blame as to three fourths to the Rambler and as to one-fourth on the Norefjord. [2] The collision occurred in the Bedford Basin in the Harbour of Halifax, Nova Scotia. The Basin is a large expanse of water, a few miles in length and breadth, roughly rectangular or rather perhaps oval in shape, its greater length being from North to South. At the southeastern corner, there is an exit called the Narrows, leading into a channel which runs past the ...
Kalidindi Ramakrishna Raju and Another Vs. Kalidindi Narayana Raju and ...
Court: Privy Council
Decided on: Feb-02-1949
Reported in: AIR1949PC165
Lord Porter: This is an appeal from a judgment and decree of the High Court of Judicature at Madras dated 2nd January 1915, which reversed the judgment and decree of the Court of the Subordinate Judge of Ellore dated 9th September 1942. [2] The question for determination is whether an exchange deed in respect of certain properties entered into on 11th February 1934, between appellant 1 and respondent 1, who are brothers, is valid and binding upon respondents 2 and 3, who are minors and sons of respondent 1. The suit was brought on 9th February 1937, by respondents 2 and 3 against respondent 1 and appellant 1 to set aside the exchange deed. [3] The trial Court held that the agreement was in the nature of a family arrangement and was binding on the minor respondents but the High Court reversed this finding. [4] The parties to this appeal belong to the village of Pedapulleru and are all members of the same family. Their relationship is shown in the sub-joined pedigree. [5] Bapiraju had a ...
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