Judgment Search Results Home > Cases Phrase: administrator generals bengal amendment act 1940 Court: privy council Page 45 of about 507 results (0.018 seconds)

imperial Bank of India Vs. Bengal National Bank Ltd.

Court : Kolkata

Reported in : AIR1931Cal223

..... failing, it appears to me that the proper direction to be given upon the summons now before us on appeal is that the imperial bank is not entitled by virtue of the said debentures to any charge upon the sums payable to the bengal national bank in respect, of advances or upon its security therefor in any case in which such advances were at the date on which the charge created by the said debentures ceased to float, secured by the deposit of title deeds ..... i put aside the suggestion that either in the general clauses act or in the registration act there is anything to the effect that a mortgage debt is not a debt, or that it is nothing but an interest in land-i accept as correct the view that the word operate' in the phrase 'purport or operate' in clause (b), section 17, registration act, refers to the immediate intention of the instrument and not to ultimate consequences or collateral effects. ..... the liquidators may take their attorney-and-client costs out of the assets of the bengal national bank in due course of administration.c.c. ..... thus the board rejected the respondent's contention that section 130, as amended in 1900, referred to the transfer of absolute rights and not to the creation of a mere charge.23. ..... , pointed to the amendment of the transfer of property act made by act 2 of 1900 which excluded mortgage debts from the definition of ' actionable claims.'8. .....

T. and J. Brocklebank, Ltd. Vs. Noor Ahmode

Court : Privy Council

..... lord wright: this is an appeal from the amended decree of the high court of judicature at fort william in bengal (exercising its appellate civil jurisdiction), dated 25th january 1938, allowing an appeal and cross-appeal from a judgment and decree of the subordinate judge of the fourth court, 24 parganas at alipore in money suit ..... there was no satisfactory medical evidence as to the general nature and symptoms of phthisis or as to the development of the disease in this ..... later there came the series of workmen's compensation acts commencing with that of 1897 which have given the workman rights against his employer in the nature of insurance against the risk of injury arising out of and in the course of his employment apart from ..... are also various other provisions in the act dealing with medical attendance. ..... the employers liability act, 1880, established exceptions to its application, though with restrictions as to mode of procedure and amount of damages recoverable which made the act unsatisfactory. ..... 36, merchant shipping act, 1906, were satisfied, that is that a certificate of the proper authority, who was, under s.49, in this case, the british consular officer, had been obtained, stating the cause of the seaman being left behind, as, ..... 34, merchant shipping act, 1906, requires that all expenses of medical attendance and all expenses of medicines on the voyage are to be defrayed by the shipowner, there is no complaint on ..... provision is now contained in s.200, merchant shipping act, 1894. .....

Sri Sri Sridhar Jew Vs. Manindra K. Mitter and ors.

Court : Kolkata

Reported in : AIR1941Cal272

..... i remember (without referring to my notes) the matter was dealt with by him on lines of adverse possession and dispossession or quitting by the deity in 1915, which quitting or relinquishment or dispossession must be treated as being the act of the deity since all the shebaits were agreed, that on the facts of this case the shebaits were properly agreed and that therefore it must be deem-ed to have been the desire of the thakur to vacate. ..... remains, that the court had jurisdiction to order the conversion that the order was proper, and that notwithstanding the contentions with regard to the official trustees act it was an order which could be made both upon the application and in proceedings analogous to the administration proceedings, and that they are not vitiated by reason of want of 'separate representation of the deity.'56. ..... endowments in the general sense, both are trusts in the general sense and the general consequence follows ..... in the proposition (by which he was prepared to show) that before 1913 when the trusts act was introduced into bengal, there was no such thing as a religious or secular trust among hindus. ..... the respondent, that is the plaintiff owner, amended this plaint by impleading the idol and trustee and based upon the execution of that deed a special plea that ..... in the court of first instance the amendment was allowed, and a plea thus introduced which if successful would of course deprive the deity of its property and its thakurbari, but without making the deity .....

Indian Iron and Steel Company, Ltd., in Re.

Court : Kolkata

Reported in : [1941]9ITR539(Cal)

..... immense unabsorbed allowance to protect the profits, not only of the business they have acquired, from taxation, but also the profits of their original business.they specifically claim to take the unabsorbed balance into general depreciation account and use it to set against their entire future profits, although they are compelled to admit that the limitation imposed by proviso (c) to sub-clause (vi) must be read with reference only to the ..... company, limited, which was a sterling company incorporated in england, and which i shall henceforward call the bengal company.it is common ground that the assessees succeeded to the business of the bengal company within the meaning of section 26(2) of the indian income-tax act, 1922, (as that section stood before the recent amendment), on december 3, 1936.the transfer was in terms of an agreement in writing dated september 8, 1936, a copy of which, together with the scheme of arrangement ..... allowances would accordingly by reason of the provisions of sub-section 3 of rule 6 of the rules applicable to cases i and ii of schedule d, income-tax act, 1918, be added to the amount of the deduction for wear and tear for the year of assessment in question and deemed to be part of that deduction'.at page 819 of (1940) a.c. ..... of this allowance as long as he carries on his business, but nowhere is it provided that his successor may acquire this benefit when he acquires his predecessors business.lord caldecote in the united steel companies case (1940) a.c. .....

Secretary of State Vs. Syed Sadek Reza

Court : Kolkata

Reported in : AIR1941Cal167

..... contract, it cannot be binding on the defendant as under section 21, murshidabad estate administration act, the manager cannot enter into any such contract without obtaining the previous sanction of the ..... the murshidabad estate appointed under section 3, murshidabad estate administration act, is entitled under section 6 of the act to receive and recover all rents, issues and profits ..... 'it seems reasonably clear from these indications that whether certificate officer is a collector or a sub-divisional officer or some officer appointed by the collector under section 3 (3) of the act, he is a certificate officer of the district (as stated in the forms) and not of any local area in the district; and he exercises jurisdiction in the district as implied in section 15 ..... to appreciate the real difficulty in this case, we must turn to the provisions of section 5, bengal public demands recovery act, 1913, sub-section (1) of which enacts that when any public demand payable to any person other than the collector is due, such person may send to ..... thus enacts a general bar extending to all questions relating to the making of certificates, it immediately qualifies the effect by using the words 'duly filed under the act', so that once again, the question whether the certificate has been duly filed under the act is not excluded ..... go into this question by virtue of the general provision in section 9, civil p. c.14. ..... but, on general principles, the certificate officer within whose jurisdiction the cause .....

Badar Shoe Stores in Re.

Court : Allahabad

Reported in : [1946]14ITR431(All)

..... arrived at as to the true meaning of the words 'discovers' and 'definite information', we have come to the conclusion that, in respect of the notice under section 34 of the indian income-tax act served on the assessee by the income-tax officer on the 16th august, 1940, in relation to the accounting year 1938-39, there was, at the time he served that notice, before him 'definite information', in consequence of which he 'discovered' that income, profits or gains of ..... assessees profits had for some reason escaped assessment or had been assessed at too low a rate.our conclusion from a consideration of these authorities is that, so far as the word 'discovers' in the amended section 34 is concerned, it requires that the income-tax officer should have formed an honest and reasonable belief upon material which could reasonably support such belief. ..... that there were cash deposits in his books of account with regard to which he was unable to give any satisfactory explanation,was actually obtained in the course of the assessment for the year 1940-41, and that all the irregularities that were noticed related in fact to transactions that the took place during the financial year 1939-40 and not during the financial year 1938-39 whose income, profits ..... commissioners for the general purposes of the income tax for kensington (ubi supra) with approval and said himself that :-'the surveyor may be mistaken in the discovery, but if there is information before him upon which he ..... of income-tax, bengal v. .....

Kasi Alias Alagappa Chettiar and ors. Vs. Rm.A.Rm.V. Ramanathan Chetti ...

Court : Chennai

Reported in : (1947)2MLJ523

..... final decree in suits of the kind mentioned in order 20, rules 12-18, which accordingly provide for 'a preliminary decree ' or 'a final decree ' as the case may be, being passed, but no inference can, in our opinion, be drawn from the general language used that the code does not contemplate, and the court has in consequence no power, even in special cases involving a multiplicity of claims or other complications, to pass, more than one preliminary decree or one final ..... raised in answer to the suit in the written statement filed by the appellants who alleged, inter alia, that the business was not continued after the death of valliappa but was wound up, only such acts of management as were necessary for winding up being done with the assent and approval of venkatachalam chetty who was administering the estate of valliappa as the executor of his will, and that such assent and ..... after the passing of a preliminary decree in a suit for the administration of a debutter estate and for other incidential reliefs, the trial court made an order defining the extent and character of liability of the shebait to render an account and specifying the mode, the period ..... nor can any considerations of policy as to the expeditious administration of justice or the avoidance of expense and delay such as were adverted to in maharaja maheshur ..... the matter has been made clear in this sense by amendments of the rule by this court (sub-rule 3) and by the rangoon high court (sub- ..... the bengal government (1859) ..... 1940) .....

Ramjidas Mahaliram, in Re.

Court : Kolkata

Reported in : [1936]4ITR25(Cal)

..... no question of law arises, the assessee may apply to the high court, and the high court may require the commissioner to state the case and refer it to the court.the advocate-general contends that the recent amendment of the income tax act, by act xviii of 1933, has given an assessee remedies which he did not previously possess; that he has not chosen to avail himself of those remedies, and that he cannot now say that there ..... upon under section 23 to give evidence at the outset, in support of his return, whereas the surveyor in england has no right to obtain legal evidence and is merely an administrative officer.the commissioners jurisdiction does not begin until the surveyor has discovered an omission under section 52 of the taxes management act but the income tax officer in india is vested at the outset with judicial powers and section 37, which invests the income tax officer with ..... - this is an application on behalf of the firm of mahaliram ramjidas for a writ of certiorari directing the commissioner of income tax, bengal, to bring up the records of certain assessment proceedings pending before the income tax officer of district iv-3, calcutta, relating to an assessment in respect of the financial year 1932-33, wherein the registered partnership firm of mahaliram ramjidas are the .....

Abdul Sattar Ismail Vs. Abdul Humid Sait

Court : Chennai

Reported in : AIR1944Mad504

..... the appeal arises out of two suits filed on the original side of this court for the administration of the estate of hajee sir ismail sait, a wealthy mussalman of the hanafi sect and a member of the cutchi memon community, who died in bangalore on 24th april ..... a provision for one's self, for one's children, for one's relatives, is as good and pious an act as a dedication for the support of the general body of the poor.this is not a case of the founder of wakf merely directing the koran to be read over' his tomb and therefore does not fall within kunhamkutty ..... this appeal raises important questions of law, in the first place with regard to the testamentary capacity of cutchi memons before the passing of the cutchi memons act, 1938, and in the second place with regard to the validity of a wakf which a cutchi memon by his will directed should be endowed by the property forming the residue of his ..... in almost every application for letters of administration, and in the carrying out of almost every will made by the community during that time, the hindu law has been ..... 5, page 61):if the gift to charity is residuary upon a void gift, the general rule is that it fails if the court finds that the precedent gift is of ..... 280 of 1939 for the administration of the estate in accordance with the testamentary directions given by ..... right of a hindu to make a will in respect of his self-acquired property was recognised first in bengal, then in bombay and then in madras. ..... 1940) son who | | =hathima bi in .....

Bijaynagar Tea Co. Ltd. Vs. Indian Tea Licensing Committee

Court : Kolkata

Reported in : AIR1940Cal406

..... his argument the learned advocate-general of bengal relies upon the provisions of rule 4(b)(1), tea control rules, 1938, which provides for the deduction from any allowance for young areas, to which the estate may be entitled under schedule 1 attached to the 1938 rules, ofany special hardship or 'young clearings' allowance included in the crop basis for the year 1937-38, in accordance with the rules under the tea control act, 1933, in respect ..... it be held that government are empowered to prescribe the deductions specified in rule 4(b), the learned advocate-general of bengal admits that there can be no valid objection to the deduction of 19,576 lbs ..... royal exchange : air1939cal508 and, in this connexion, he has referred me to certain portions of the correspondence contained in the brief of the documents of the case with which we are now dealing and also to some passages in the administration report of the indian tea licensing committee for the period from 1st april 1933 to 31st march 1938 ..... of clause (2) of the schedule the framers of the 1938 rules apparently did not think it necessary to define the expression 'young clearings' but the expression 'replanted areas' was defined with special reference to certain amendments in chapter iii of the act ..... the context or history of the enactment or from the injustice, inconvenience, or absurdity of the consequences to which it would lead that the language thus treated does not really express the intention and that the amendment probably does.15 .....