Court : Andhra Pradesh
Reported in : AIR1960AP17
..... are based upon a policy which does not necessarily apply when a court or a tribunal consists of several members, all of them acting together. it seems to me that this argument is not also without force, although i should much prefer to put it on the ground that it is an objection that should not be allowed to be ..... estate. the devasthanam filed an appeal before the estates abolition tribunal, vijayanagaram against the finding of the settlement officer, and it was numbered as a. s. 456 of 1950 on its file. the tribunal considered the whole material placed before it by the learned counsel on both sides and finally rendered a decision on 13-5-52 upholding ..... court or tribunal has no inherent power of review except where the original order was passed without jurisdiction -- vide anantharaju shetty v. appu hegade, 37 mad lj 162: (air 1919 mad 244). the power can only be granted by statute. this position which is well established has been enunciated by the madras high court in a recent decision in .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP30
..... resale on the defendant committing the breach of contract. in order to appreciate his argument it is necessary to set out a few relevant facts. on 29-9-1950, the defendant sent a telegram ex. a-20 to the plaintiff in the following terms :'received. if immediately bookable despatch one wagon kumppellu cheaply eighty four eight ..... railway freight, demurrage, commission and other expenses of resale.5. sri sankara sastri, the learned advocate for the appellant, strenuously contended that the contract dated 29-9-1950 related to a sale of specific foods, that the title to the goods passed to the defendant on the plaintiff accepting his order and that the plaintiff was entitled ..... the case of a seller taking the railway receipt in his own name.there is considerable force in this contention. this argument has not been noticed in the several decisions decided after the passing of the act except by the assam high court in air 1952 assam 178 (l). the answer furnished at page 183 is not very convincing. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP186
..... title can better be designated a trustee 'de son tort' than as a 'de facto trustee. in the full bench case shankaranarayana ayyar v. sri poovanatha swami temple, ilr (1950) mad 191: (air 1949 mad 721), viswanatha sastri j., protested against the choice of expression 'de son tort' remarking that abdur rahman j., 'paid an exaggerated compliment to the legal cobwebs of ..... before us is in moosabhai mahomed sajan v. yacoobbhai mahomed sajan, ilr 29 bom 267, decided in 1904. the limitation act then in force was of the year 1871 and section 10 therein was identical with what we find in the present act of 1908. the relevant observation at page 274 in this case was to the effect 'that the defendant yacoob was .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP263
..... not saved for purposes of reassessment or reopening escaped assessment. sub-section (1) of section 13 of the indian finance act, 1950 is in the following terms:'if immediately before the 1st day of april, 1950, there is in force in any part b state other than jammu and kashmir or in manipur, tripura or vindhya pradesh or in the merged territory of cooch ..... is clear and if authority is required we may refer to the case of the commissioner of income-tax, bombay v. the bombay trust corporation, ltd. ilr 60 bom 900: (air 1936 pc 269) where their lordships of the privy council held:'the high court has no jurisdiction under section 45(g) of the specific relief ..... steps.it has been observed by their lordships of the privy council in 65 ind app 236 at p. 247: (air 1938 pc 175 at p. 179) as follows:'it is essential to bear in mind the method prescribed by the act for making an assessment to tax, using the word 'assessment' in its comprehensive sense as including the whole procedure for .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP468
..... facts that gave rise to the revision may be stated. one narayanappa filed two income-tax returns before the income-tax officer, anantpur, for the assessment years 1949 and 1950 in respect of the family income. after his death, the widow of narayanappa's brother filed o. s. no. 59 of 1954 on the file of the subordinate ..... distinction between the facts of the full bench case and those before him. the reason for the protection given to the in-come-tax authorities under section 54 of the act has been succinctly and pointedly stated by sinha j. in smt. pandei v. babulal sah, : [1957]32itr269(patna) , the learned judge observes as follows :'........ .the ..... course of the judgment, brought out in bold relief the distinction between the provisions of section 54 of the income-tax act and those of section 74 of the evidence act. at p. 455 (of itr): (at p. 773. of air), the following observations on the interpretation of section 54 are found : 'while section 54 prohibits the disclosure, except .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP364; [1959]37ITR538(AP)
..... .4. whether a valid assessment could be made in respect of the income of the year 1356 f. (as in the present case) under the hyderabad income-tax act which came into force on 1st azur, 1357 f. and whether such an assessment is illegal and is to be set aside.learned advocate for the appellant states that he does not wish ..... question fell for determination, viz.'assuming that the hyderabad income-tax act is intra vires whether the income of the previous year, that is to say. the income of 1356 f. could be ..... to press question no. 4 as it is concluded by our decision in commissioner of income-tax, hyderabad v. adilakshmi devamma, air 1955 hyd 225. in that case a similar .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP360
..... that notwithstanding the material discrepancies in the statements of the witnesses, the will must be given effect to. we find no force in this argument either. apart from the fact that the probabilities are not at all conclusively in favour of the defendants, ..... arisen for consideration. following the observations of their lordships of the supreme court in sarju pershad v. jwaleshwari pratab, : [1950]1scr781 it was held that:'when there is a conflict of oral evidence of the parties on any matter in issue and ..... cited various authorities for a contrary proposition but these authorities do not help his case. brahmadat tewari v. chaudan bibi, air 1916 cal 374 is not an authority as is argued by the learned counsel for the proposition that the reasonableness of the ..... that of a prudent man.the court should be of opinion that under the circumstances, a man of ordinary prudence can act in the belief that the document is executed by the testator. as already observed the veracity of the statements of the .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP359
..... the point for purposes of leave to appeal under articles 132, 133 and 134. this takes us to the question of the force and authority of the federal court's decisions as recognised by the constitution of india. on a perusal of the various provisions of ..... state of madras, : air1951mad115 , observed that the decisions of the federal court on points of law given prior to 26-1-1950 are binding on all the courts within the territory of india after that date.having regard to the fact that the provisions of section ..... case for determination but also is of some substance, but as discussed in the judgment, the corresponding provisions of the government of india act embodied in section 92 have been authoritatively interpreted by the then highest court of the land i. e., the federal court. the ..... chatturam v. commr. of income tat bihar, 1947-2 mad l j. 432: (air 1947 fc 32) and jatindra nath gupta v. province of bihar, 1949-2 mad lj 356: (air 1949 fc 75), we are of the opinion that the question of law as to .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP352
..... issues were raised:--(1) whether the stocks held by the plaintiff on the evening of 20-11-1948 (6-12-1947 in the case of o. s. no. 78/1950) are the exclusive property of the plaintiffs? (2) whether the plaintiffs are agents of the government in respect of the sale of paddy and rice? (3) whether the ..... . this case bears no analogy to the case now under consideration before us. likewise is the case of venkatasubbayya v. satyanarayana murty, 1940-1 mad lj 465 : (air 1940 mad 489).there the learned judge, patanjali sastri, j. relying upon a passage in bowstead on agency explained the position that where a person buys goods on behalf ..... implementation of the above object by a notified order, provide for regulating or prohibiting the production and supply of any essential commodity.section 3 (2) of the above act empowered the government to regulate the production and supply of essential commodities by licences and permits to control the prices thereof. it also empowered the government to require any .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1959AP349
..... come into operation and the plaintiff was not debarred from claiming the benefit of section 14 of the limitation act. looked at from that point of view, it is not necessary for us to consider whether the cases of air 1935 mad 696 and air 1947 bom 255, were wrongly decided.7. now it is to be seen how far the provisions of ..... section 14 of the limitation act would benefit the plaintiff. the promise in the suit bonds is that the sum borrowed would ..... he paid before the ugadi of 1950. in other words, the payment at the most ought to have been .....
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