Court : Kolkata
Decided on : Dec-18-1953
Reported in : AIR1954Cal271
..... the non-assessment prevents the incidence of the liability, though the amount of the deduction is not ascertained until assessment. the liability is imposed by the charging section, namely, section 38 (of the english act) the words of which are clear, the subsequent provisions as to assessment and so on are machinery only. they enable the liability to be quantified, ..... but they were willing to do so between the last 8 years. mr. meyer appearing on behalf of the respondents argues that this has no reference to section 34, income tax act. i am, however, doubtful on this point. it is obvious to me that the authorities considered that 8 years would be about the limit to which ..... to pay any tax because a notice had not been issued to him. the liability to pay the tax is founded on sections 3 and 4 of the income-tax act which are the charging sections. section 22 etc. are the machinery sections to determine the amount of tax. 'lord dunedin in whitney v. commrs. of inland revenue' (1926) ac 37 (b .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-18-1953
Reported in : AIR1954SC119; (1954)56BOMLR681; [1954]24CompCas103(SC); (1954)IMLJ355(SC); [1954]1SCR674
..... also made to a decision of the punjab high court in jupiter general insurance co. v. rajagopalan . this case concerned the provisions of section 52 and 52(a) of the insurance amendment act, 1950. it was contended there that those provisions abridged the fundamental rights guaranteed by article 31(2) of the constitution. in view of the decision ..... purpose in respect of which the parliament has power to make laws.' general regulations styled as the national security regulations were made under the national security act, 1939-1943, section 5. regulation 54 relates to the taking of possession of land by the commonwealth and other regulations provide for the ascertainment and payment of compensation ..... of title in the state reliance was placed on the opinion of latham c.j. in minister of state for the army v. dalziel 63 c.w.l.r. 261.. by virtue of the provisions of section 51, placitum (xxxi) of the constitution of australia, the commonwealth parliament is empowered to make laws with respect to .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-17-1953
Reported in : AIR1954SC92; (1954)IMLJ314(SC); [1954]1SCR587
..... i agree with that portion of the judgment of my learned brother justice s. r. das which holds that the impugned section 7 of the bengal land revenue sales (west bengal amendment) act, 1950 (west bengal act vii of 1950) is intra vires and for the reasons stated by him. 88. a larger question has, however, been raised as to ..... also drawn our attention to statutes, namely, act xlvii of 1950 (the insurance (amendment) act, 1950) passed on the 20th may, 1950, and which has added several sections to the insurance act, 1938, act li of 1951 (railway companies (emergency provisions) act, 1951), passed on the 14th september, 1951, and act lxv of 1951 (industries (development and regulation) act. 1951) enacted on the 30th october, ..... word has been used in articles 9, 11 and 19(1)(f) and not as implying any transfer or vesting of title. in minister of state for the army v. dalziel 68 c.l.r. 261.) a full bench of the high court of australia had to construe the scope of the legislative power with respect .....
Tag this Judgment!Court : Rajasthan
Decided on : Dec-09-1953
Reported in : AIR1954Raj233
..... him to the privilege of exemption' clearly indicate the basis on which the state government should grant an exemption, and therefore there is provision for a reasonable classification in section 133.11. before we examine the arguments put forward in this way by the parties, we may briefly refer to some cases defining the scope of article 14 of ..... of the notification in the sense that it could not be issued in the form in which it has been actually issued under section 133, that would not be a question relating to the validity of any act, ordinance or regulation and we would not be prepared to answer it. learned counsel for the defendant did try to raise the ..... many different meanings given to it in webster's dictionary, vol. 2, p. 2061:1. relative position or order, relative standing,2. grade of official standing as in the army, navy or nobility, etc.,3. degree of dignity, eminence or excellence; also relative position in civil or social life or in any scale of comparison, status, grade,4. .....
Tag this Judgment!Court : Chennai
Decided on : Dec-08-1953
Reported in : AIR1954Mad702
..... appellant regarding the admissibility of the unregistered kanam deed under section 53-a, t. p. act, confirmed the finding of the learned district munsif regarding the right of the defendants to claim fixation of the fair rent but held that it ..... kanam deed but under the earlier kychit was not correct and that the unregistered kanam deed is admissible in evidence to prove an agreement under section 53a, t. p. act and that the contract rate should have been decreed for the period covered by the suit.the learned district judge negatived the contention of the ..... and the civil miscellaneous second appeal by the plaintiff.3. the point for determination is whether the equitable doctrine of part performance under section 53a, t. p. act is available as a defence only.4. section 53a has been described by the privy council as a partial importation into india of the english equitable doctrine of part performance: .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-03-1953
Reported in : AIR1956Cal66
..... but if there is an admission of facts of which the liability in question is a necessary consequence there would be an acknowledgment within the meaning of section 19 of the limitation act'. i cannot see how observation helps the plaintiff in the present case. in the letter under reference, at best, there is an implication that the plaintiff ..... the plaintiff did not dispute the validity of this proposition. he urged that it was not a case of requisition at all and, therefore, section 17 or section 19 of the defence of india act could have no application. according to him the case was one of ordinary wrongful conversion.in my opinion, however, the case as made in ..... compensation at the instance of a subject. it was, however, contended on behalf of the plaintiff that the suit was not in respect of goods commandeered by the army but for wrongful conversion of them.the plaint, however, gives a complete lie to this contention and shows in clear and unmistakable terms that the plaintiff's claim is .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-02-1953
Reported in : AIR1954Cal134
..... servants entrusted with the execution of a warrant at authorisation of a search of certain premises by the income-tax investigation commission under section 6(8) of the taxation on income (investigation commission) act, 1947 (act xxx of 1947). the learned magistrate, although he examined a number of witnesses did not go into the evidence at all before ..... a warrant of authorisation.in deciding whether these arguments are correct or not, section 6(9) and rule 8(1) of the rules under the act have got to be construed. section 6(9) runs as follows :'subject to any rules made in this behalf under this act, any authorised official shall have power (i) to examine at all reasonable ..... the provisions of the code of criminal procedure, 1898 (act v of 1898), relating to searches, so far as can be made applicable, shall apply to searches made under the authority of this section.' rule 8(1) runs as follows :'the commission may, by a written order signed by the chairman, or a member or secretary to the .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-01-1953
Reported in : AIR1955Kant3; AIR1955Mys3; ILR1954KAR413; (1956)34MysLJ7
..... contract by paying the balance of purchase money and taking the sale deed and are clearly entitled to obtain specific performance against defendant 1.4. under section 27 of the specific relief act specific performance of a contract may be enforced not only against either party thereto but also any other person claiming under him by a title arising subsequent ..... that the plaintiff has been ready and willing to perform his part of the contract and that where the suit is against a subsequent purchaser the conditions mentioned in section 27 (b) must be averred and proved. the learned judge who decided that case has not referred to any of the above cases and has made only a ..... and could not therefore claim specific performance. i am not therefore inclined to agree with his observation which appears to be more in the nature of 'obiter'.that section is based on the equitable principle that from the time of the contract for the sale of the property the vendor is in the position of a trustee for .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-17-1953
Reported in : AIR1954All257
..... not think that there is any essential difference between the two.' whereas the proviso to section 2, part c states (laws) act, 1950 authorised the central government to make express provision for the repeal of an existing law, section 6 of the essential supplies act authorises the central government to achieve the same object impliedly by passing an order or making ..... of property. dalziel had taken land from the bank upon a weekly tenancy and carried upon that land the business of parking motor cars. the minister for the army took possession of this land for defence purposes. it was held that this taking over amounted to an acquisition, as the word was not restricted to any ..... of these two decisions was of assistance to the petitioners in supporting their contention. reliance was placed on the well known case of the -- 'minister of state for the army v. dalziel', 68 comm-w lr 261 (o), particularly, on the following observation of rich j. at page 286:'in such circumstances, he may well say: ' .....
Tag this Judgment!Court : Chennai
Decided on : Nov-13-1953
Reported in : AIR1954Mad754; (1954)IIMLJ101
..... the government of madras on 31-1-1952 is valid. that notification is as follows:"in exercise of the powers conferred by section 81, sub-section (1) of the madras village panchayats act, 1950 (madras act 10 of 1950) his excellency the governor of madras hereby appoints the official year 1952-53 as the year after the 'commencement of which, ..... board to issue the necessary licences for holding markets.2. the relevant provisions of the madras village panchayats act 10 of 1950, hereinafter referred to as the act, may now be noted: section 1(2) enacts that the act shall extend to the whole of the state of madras except the city of madras, the municipalities governed ..... established juristic principles. there is considerable authority that the word property includes not merely tangible property but also incorporeal rights.11. in -- 'minister of state for the army v. dalziel', 68 clr 261 (1), it was held that the "exclusive right to use certain vacant land on which the claimant had erected a car .....
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