Court : Kolkata
Reported in : AIR1963Cal225
..... also that the definition of 'loan-under section 2 (10) of the act, as quoted above, conflicts with or militates against the above view of the law, as, apart from anything else, the said definition defines, the said term for the purpose of the aforesaid act and thus confines the definition to section 35 and section 18 (6), where only the said term occurs, it is significant also to note that the definition of 'debt' in the act (vide section 2 (8)) does not mention or refer to loan. ..... it must be a debt incurred prior to the 1st day of january, 1940; it must be a debt incurred by an agriculturist, that is to say, whose primary means of livelihood is agriculture and who is a raiyat or art under-ratyat or cultivated lands himself or by members of his family or by hired labourers or by adhiars ..... interfered where a 'raja' was an applicant before it; where the board decided the amount as a debt when it had been admittedly incurred in the course of business; where the board outside the local area assumed jurisdiction; where the board dealt with applications where the debtor himself mentioned the amount in excess of the sum of rs. ..... : air1939cal298 , it was held that the assumption of jurisdiction by a debt settlement board depends upon the fact that there is a debt and although the board could de- cide any question relating to the extent or amount of the debt, the legislature did not invest it with powers to determine exclusively whether a particular liability amounted to a debt at all. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1962Cal203,66CWN577
..... who is in no difficulty in understanding the proceedings, a question put to his counsel in his hearing and answered by his counsel in his hearing may perhaps be taken to some extent as a compliance with section 542 though it is not a full compliance with the section'.why his lordship regarded personal examination of the accused generally as compulsory, was that frequently the trial of the accused was carried to a language which the accused did not ..... appear by pleader, it must be taken that such appearance involves the performance of all acts that devolve upon the accused in the course of the trial, unless the magistrate thinks it necessary or desirable that the accused himself should be present for any particular purpose, such as examination by the court under section 342 or pleading to a charge under section 255; and in such a case there is not sufficient ground for holding, ..... sessions. the discretion thus vested in courts was often not exercised and this court issued a general instruction by a letter dated the 28th july, 1884 for examination of accused on points requiring elucidation, the object aimed at being to elicit the truth by enabling the accused to explain matters and also clearing up obscure ..... person was permitted to appear by a pleader it was open to him to appoint a private person to appear in his stead and plead and do other acts on his behalf in the case against him and it was equally open to the court to permit such private person to represent the accused as a .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1963Cal598,[1963]47ITR247(Cal)
..... tribunal:'if what was taxed was profit or income in the ordinary sense, then undoubtedly the surplus which was returnable to the members would not be liable to tax and, prior to the amendment of section 2(6c) of the indian income-tax act, it is common ground that these profits were not subject to taxation'.therefore, the only point before the tribunal and which is now open to the taxing authorities is the consideration of the question ..... the decision in styles' case, the house of lords emphasised the distinction between 'surplus' and 'profits' and held that 'the surplus was not profit within the meaning of the income-tax acts but merely represented the extent to which the contribution of those participating in the scheme had proved in experience to have been more than was necessary to meet their liabilities. ..... was a case where the assessee company was formed by the representatives of various local authorities primarily for the purpose of enabling local authorities and other public bodies by co-operation to insure against five on the most ..... revenue account was transferred to the profit and loss account to the credit of which was added interest on investment and the debits included provisions for taxation, interest on loan, contribution to provident fund and depreciation. ..... 470 :'in last's case, (1884) 2 tax cas 100 the insured and the corporation stood to each other in no other relation than that of creditor and debtor; they were in all respects separate and independent bodies without .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1961Cal422
..... the contention raised in the appeal that the court had no jurisdiction to appoint receiver of immovable property outside the local jurisdiction and said that it must always be conceded that this court has always made such orders (p. ..... when the plaintiff realised that the suit at varanashi court was impossible to be maintained in view of the 1926-act, which precluded any other court from questioning the validity of a judgment of the high court, and when the plaintiff tendered unqualified apology, i accepted ..... a suit for sale of property would have been dismissed on the ground of want of jurisdiction, inasmuch as no property was situate within the local limits of the jurisdiction, it would be no ground for refusing to make an order for sale in execution of the decree. 23. ..... was set aside and after the property was sold for the third time, the judgment debtor applied under section 47 and order 21, rule 90 of the code for setting aside the sale on the ground that after the dismissal of the execution case in 1932 and the transmission of a certificate under section 41, the asansol court had no jurisdiction to execute the decree. ..... case the judicial committee contemplated that a decree which is a, nullity under international law can be enforced in the forum by which it was passed provided special local legislation authorised that forum and therefore, in a limited sense the decree was a nullity. ..... decisions reported in ex parte pratt, (1884) 12 qbd 334 and ex parte ..... plate trust loan and agency .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal767
..... suit is a suit for land since the plaintiff asks for a declaration of his right title and interest in all the properties of the settled estate which are situate partly within and partly outside the local limits of the original jurisdiction of this court it can be tried by this court in the exercise of its ordinary original civil jurisdiction with the previous leave of the court which has been obtained in the present ..... relying on these two facts it was contended on behalf of the appellant company in the supreme court that the notification issued by the bihar government under section 3 of the bihar land reforms act was invalid because the acquisition of that part of the estate which is situate only in bihar made it impossible for the appellant company to pay its land revenue or to recover rents due from the ..... so-called 'indivisible intregity' of the estate held by the plaintiff under the bengal settled estates act will be superseded to the extent to which the provisions of the bengal settled estates act are inconsistent with the provisions of the bihar land reforms act i accordingly decide issues nos. ..... agriculturists relief act xxvii of ..... the vera cruz, (1884) 10 ac 59, to the following effect:'where general words in a later act are capable of reasonable and sensible application without extending them to subjects specially dealt with by earlier legislation that earlier or special legislation is not to be held indirectly repealed, altered or derogated from merely by force of such .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal762
..... that scinde company were bound to give up for the benefit of the creditors what they had obtained by means of execution out of the assets in india, and after referring to section 87 and section 163 of the english act of 1862 pointed out that these sections applied only to the courts in england, and then further proceeded to observe as follows:--'of course parliament never legislates respecting strictly foreign courts. ..... view that i have taken, that in determining the question whether in view of the peculiar relations prevailing between indian union and pakisthan, the pakisthani creditors should be allowed to participate or not and if so to what extent, it is legitimate to have recourse to judicial concepts of 'situs' and 'comity', to questions of public policy, and other legal ideas, which often in litigation, serve as instruments fair solution of perplexing legal problems.33. ..... but it is to be noted that in these cases of the russian banks the learned judges by applying the rule 'lex situs' came to the conclusion that the debt the locality of which was in russia had become extinguished or destroyed by reason of certain russian legislation and so the proof of such debts had been rightly rejected by the liquidator in the ..... insolvent at the time of presentation of the draft the purchaser of the draft or its holder is not entitled to an order for refund of the consideration but merely to a right to proof, (in re oriental bank corporation, ex parte guillemin, (1884) 28 ch d 634 at pp. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1960Cal361
..... judges who decided kailash chandra bhoumik's case, 23 gal wn 190: (air 1919 cal 837) considered that as a matter of law 'it is plain, in view of the provisions of section 110 of the transfer of property act that the intention of the parties must have been in the absence of indication to the contrary, that the lease would take effect from the date of the execution of the instrument.' 17 ..... the contract, mere delay is not a ground for refusing specific performance; but at the same time the principle is well-recognised that the jurisdiction to decree specific performance being discretionary (section 22 of the specific relief act) if there is delay or laches on the part of the plaintiff, which has induced the defendant to alter his position such delay or laches may be considered as a sufficient ..... lease. but i fail to see why the parties who are presumed to know the law cannot be said to have contemplated that in view of the provisions of section 110 of the transfer of property act therewas no necessity of any express stipulation as to the date of the commencement of the lease unless of course they wanted to have a date of commencement different from the ..... in my view the grant of a decree for specific performance when there has been a change of status quo since the contract, which has been contributed to a large extent by the dilatory conduct of the plaintiffs, will be inequitable, and the delay and laches on the part oil the plaintiffs in the facts and circumstances of this ..... .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1958Cal585
..... it is not the person but the income that is taxed, and therefore all income should be taxed upon an equal footing, this objection was opposed on the ground that the agriculturists in west bengal are generally illiterate persons and as they do not keep accounts they cannot tell what is the actual cost incurred. ..... the questions that were referred were as follows:'(1) whether, in the facts and circumstances of the case, the actual receipt should be the basis of assessment under section 7 of the bengal agricultural income-tax act: (2) whether, in the facts and circumstances of the case, the procurement rate fixed by the government in the locality should be taken as the basis of valuation of the unsold stock of paddy''. ..... it was therefore correct to include it in the taxable income of the assessee and then grant him an allowance to the extent of 50 per cent of the market value of the whole 4500 maunds'. 15. ..... firstly, that there is an attempt here to extend the meaning of the term 'agricultural income' and thus to tax income which is not agricultural income as defined by the constitution, and therefore to this extent the provision is ultra vires of the powers of the local legislatures. ..... therefore, to the extent of 10 per cent or more which is not actually received, the calculation is ..... to that extent, the assessee cannot be heard to say that the computation should be based on his 'actual receipt', if by 'actual receipt' is meant only what he was able to collect for himself in his own .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1958Cal713,63CWN258
..... to recover the property on the strength of his original title and in general he may be given relief though he is particeps criminis in the following cases :(a) where his case falls within one of the three exceptions recognised by section 84 of the indian trusts act or(b) (i) where public interest or the interest of third parties require that the relief should be given or (ii) where denial of the relief may defeat a legal prohibition, or (iii) where the transaction is such that it ought ..... the other decisions on this point are all distinguishable from the point under decision in this appeal either on the ground of (1) the difference between void and voidable transaction (2) statutory prohibition of transfer under section 6(h)(2) of the transfer of property act, (3) reasons of public policy which impose a ban on the plaintiff are themselves the grounds in this case to remove the ban because the court should choose the lesser evil, and (4) that ..... the importance of this evidence lies in the fact that it was the evidence of reputation under section 32(4) of the evidence act coming from a man of the locality and its vicinity who spoke of this house and locality covering a time which went back to the period not only when it was let but even prior thereto.13 ..... 150 (e), but not to the trustee in bankruptcy seeking to recover such money if at the date of the payment it was vested in him by relation back of his title: ex parte, wolverhampton banking co; in re campbell, (1884) 14 qbd 32 (z-14). .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1959Cal715,[1960]30CompCas582(Cal)
..... materials with the company provided that nothing herein contained shall affect any such contract or agreement for such sale, purchase or supply entered into before the commencement of the indian companies (amendment) act, 1936.in order that the section may apply, it must be proved that the plaintiff is a member or director of great britain, ceylon or pakistan companies that these companies are private companies, that contracts for sale, purchase or supply of goods ..... . to construe otherwise, article 19 would run counter to section 34 of the companies act & would be ultra vires to that extent.97 ..... . i think, therefore, that whatever irregularity there was in the constitution of the board in may, 1884, this rule would make the election of the three who were elected in 1885 perfectly valid ..... . holding as i do that the amount taken from the company by the plaintiff on account from time to time represents a loan, the debt was 'presently payable' even before demand ..... . cozens-hardy, that the object of this rule was to protect people dealing bona fide with the local board without notice of irregularity ..... . it appears to me to extend not only to protect people dealing bona fide with the board without knowledge of the disqualification, but also to protect the rate payers, whose guardians and trustees the local board are ..... . in the case of newhaven local board v .....
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