Judgment Search Results Home > Cases Phrase: bankers books evidence act 1891 section 3 powers to extend provisions of act Court: allahabad Page 1 of about 8 results (0.199 seconds)

Raghuraj Pratap Singh and ors. Vs. Assistant Commissioner of Income Ta ...

Court : Allahabad

Reported in : (2009)222CTR(All)153; [2009]179TAXMAN73(All)

..... . 'bankers' books' is defined in the bankers' books evidence act, 1891 ..... cases under consideration in that case were not vitiated by any illegality, the import of that judgment, in the present context, can only be to the effect that material seized during search and seizure, conducted in contravention of the provisions of section 132 of the it act, cannot be restrained from being used, subject to law, before the it authorities in other legal proceedings against the persons, from whose custody that material was seized by issuance of a writ of prohibition ..... been disclosed to the it department or is not likely to be disclosed, on getting an information to the satisfaction of the authority concerned and on being satisfied about his belief that such tax evasion has taken place or is likely to take place, confers power on the authorizing officer to get such premises, namely, building, place, vessel, vehicle or aircraft, searched so that the undisclosed income or property of the person concerned may be detected and proper tax may be imposed and realised.33 ..... . the authority to search any person other than the person who is in possession of undisclosed income thus cannot be limited or confined to the said person but would extend to any building, place, vessel, vehicle or aircraft and to any other person, as defined in sub-para. (b) .....

State Bank of India Vs. Om NaraIn Agrawal and Others

Court : Allahabad

..... this approach of the high court was not found correct by the apex court referring to sections 34 and 115 of the indian evidence act read with section 4 of bankers' book evidence act. ..... the statement of account filed by the plaintiff bank has not been duly certified as required by the bankers book evidence act."29. ..... , documents were filed and the bank manager also made his statement on affidavit, the onus lay upon respondent no.1 to disprove all this, otherwise the tribunal was bound to consider the issue of proof in view of sections 101, 102, 111, 34 and 115 of evidence act read with section 118 of the negotiable instruments ..... before coming to the question, whether the suit of respondent no.1 was rightly transferred and decided along with the suit of the bank, and, whether the tribunal under 1993 act had any jurisdiction in respect of suit filed by a private party against the bank, in my view, it would be appropriate to consider, whether the bank's suit has rightly been dismissed by tribunal. ..... , none is available to correct mere errors of fact or of law unless the following requirements are satisfied: (i) the error is manifest and apparent on the face of the proceedings such as when it is based on clear ignorance or utter disregard of the provisions of law, and (ii) a grave injustice or gross failure of justice has occasioned thereby. ..... the power of superintendence upon the tribunal can be exercised by this court though very sparingly within the bounds of their authority. ..... 1891. .....

State Bank of India Vs. Rizvi Exports Ltd.

Court : DRAT Allahabad

Reported in : II(2003)BC96

..... sub-section (8) of section 2 of bankers books of evidence act, 1891 is reproduced below : (a) are maintained in written form, a copy of any entry in such books together with a certificate written at the foot of such copy that it is a true copy of such entry, that such entry is contained in one of the ordinary books of the bank and was made in the usual and ordinary course of business and that such book is still in the custody of the bank, and where the ..... bankers books of evidence act has been amended by information technology act ..... provisions as amended contained in bankers books of evidence act do cast a duty upon the bankers either to produce the original ledger or to produce the ledger, which is duly certified as per the provisions of bankers books of evidence act ..... copy was obtained by a mechanical or other process which in itself ensured the accuracy of the copy, a further certificate to that effect, but where the book from which such copy was prepared has been destroyed in the usual course of the bank's business after the date on which the copy had been so prepared, a further certificate ..... hypothecation and pledge of entire goods, movable and other assets, present and future holding documents of title to goods, book debts, outstanding moneys, receivables, by way of first charge and create second charge on the fixed assets of the defendants ..... the facts of the present case and is duly authorized by a power of attorney to verify and sign the plaint on behalf of the .....

Ved Ram and Sons Pvt. Ltd., a Company Duly Incorporated Under the Prov ...

Court : Allahabad

Reported in : 2008(2)AWC2053

..... these may also be found under section 201(3) of the agra tenancy act and section 4(2) of the madras prohibition act 1937, and section 4 of the bankers' books evidence act 1891. ..... consisting of two or more of its members, for exercising such powers, performing such duties and discharging such powers performing such duties and discharging such functions as may be assigned to them by the committee; and(viii) exercise such other ..... or a recognised financial institution, moneys required for discharging its functions under this act;(v-a) advance loans to the board on such terms and conditions as max be mutually agreed upon between the board and the committee;(v-b) advance loans to any other committee subject to previous sanction of the director on such terms and conditions as the board may determine;(vi) employ, subject to the provisions of section 23, officers and servants of the committee;(vii) appoint sub committees, each ..... inspite of repeated judicial pronouncements, requesting the state legislature to provide for machinery provisions for making assessment and entrusting these powers to quasi-judicial authorities having training in law, the state government has not made any amendment in the provisions of the adhiniyam. .....

Pt. Ram Avtar Sharma and ors. Vs. Pt. Chakradhar Saran Sharma and ors.

Court : Allahabad

Reported in : AIR1971All157

..... term is defined in the bankers book evidence act (act no. ..... ambika prasad, learned counsel appearing for the plaintiffs-appellants, pressed the following grounds :-- (1) that section 24 of the trade marks act is not a bar to the proceeding's under section 46 of the act because section 24 applies to legal proceedings and not to all proceedings; (2) that the registration in the instant case was obtained by fraud; and (3) that the two trade marks offend against the provisions of section 8 (c) of the act as they are contrary to law. 10. ..... the argument is that as the word ' himkalyan' being publici juris could not be registered under section 6 of the act, it was a matter the use of which was contrary to law for the time being in ..... section 24 of the trade marks act, 1940, reads thus: 'in all legal proceedings relating to a registered trade mark, the original registration of the trade mark shall after the expiration of seven years from the date of such original registration be taken to be valid in all respects unless such registration was obtained by fraud, or unless the trade mark offends against the provisions of section 8 ..... the learned single judge also considered the bar of section 24 of the trade marks act on the filing of the application under section 46 of the act and held that the proceeding involving alteration or rectification of the registration is a legal proceeding and the present application was moved more than seven years after the date of the two registrations, which ..... of 1891). .....

Indian Overseas Bank Vs. Shanti Talpatra and ors.

Court : DRAT Allahabad

Reported in : III(2006)BC88

..... above, stating that the duty is cast upon the plaintiff to prove his case to the satisfaction of the court, even if there was no specific denial regarding the maintaining of the proper accounts as contemplated under section 34 of the cpc read with banker's books evidence act, 1891. ..... case without further giving opportunity to the appellant, when in the written statement there is no specific denial regarding regular accounts being maintained by the appellant-bank in course of their banking business as admissible under section 34 of the cpc read with the permission of banker's books evidence act. ..... in the written statement by any specific averment, then the case of the bank was being admitted by the respondent-defendants, but then there was an order by the tribunal to prove their case by filing evidence.although the language of that order is not in conformity with the rider given under section 58 of the evidence act, but then also the appellants were duty bound to prove their case. ..... in support of his contention, he has referred the provisions of section 58 of the evidence act read with order 13 of the cpc his further submission is that the impugned judgment is a nullity in the eye of law, when there was already a notification regarding setting up of a tribunal ..... if the above provision is being read in its proper perspective along with the rider given in the proviso, then it becomes clear that admitted facts did not require to be proved but then also as per rider in the proviso .....

State Bank of India Vs. Van Pharma Laboratories

Court : DRAT Allahabad

..... the suit was filed and if the pleadings in the initial suit are taken as it is, then the same does not conform to the statement of accounts as maintained in regular course of the business admissible under section 34 of the evidence act, 1872 and the provision of banker's books evidence act, 1891 as contained in exhibit p/7 is not in conformity and as such it was held that the bank was not coming with clean hands and the suit as a whole has been dismissed, hence the present appeal ..... p/7 ought not to have been rejected as not being maintained in regular course of business as admissible under section 34 of the evidence act, 1872 and also as per provision of banker's books evidence, 1891. ..... 4, i have perused the pleading of the parties, rejoinder filed by the appellant bank and also the evidence adduced both documentary and oral by way of affidavits. ..... the parties should be given further opportunity to file additional evidence if any in support of their contentions. ..... the evidence in that respect is there from the side of the bank but nowhere could i find that any serious objection has been raised regarding the opening balance as recorded in exhibit no. .....

M/S. Northland Traders and Others Vs. Bank of Baroda

Court : Allahabad

Reported in : AIR1994All381

..... validity of the same could be presumed under the provisions of section 85 of the evidence act and it could further be presumed that m.k. ..... counsel has contended that under section 62 of the evidence act, primary evidence means the document itself and under section 64 of the evidence act, the document must be proved by primary evidence except the cases mentioned in section 65 of the said act. ..... is another aspect of the matter, section 85 of the evidence act lays down as follows:--'85. ..... , this issue should have been decided against the plaintiff and the suit dismissed on this score.in support of his submissions that the secondary evidence of the contents of a document cannot be admitted without the non production of the original, the learned counsel has referred to certain decisions ..... support of his arguments, the learned counsel had referred to the provisions of sections 182, 186, 188 to 194 and section 210 of the contract act. ..... was placed upon the document which was printed in the paper-book prepared for the case, on those facts it was held that no foundation was laid for reception of secondary evidence under section 65 of the evidence act nor can the copy produced be regarded as secondary evidence within the meaning of section 63 of the evidence act. ..... the court had held that the consistent view was that under section 85 of the evidence act would also be presumed that a person executing powers of attorney on behalf of a corporate body was competent to do ..... reported, in 1990 bankers journal 1. .....

Assistant Commissioner of Income Vs. Fertilizer Traders [Alongwith

Court : Income Tax Appellate Tribunal ITAT Allahabad

Reported in : (2004)83TTJ(All.)473

..... consideration to the rival submissions, facts and circumstances of the present cases and the ratio of the various decisions (supra), we are of the opinion that so far as the doctrine of merger, even after the amendment of the provisions of section 263 is concerned, once any of the 'aspects' of an 'issue' is the subject-matter of appeal before the cit(a), then, it is the 'issue' as a whole which is said to be the subject-matter of appeal and not only the ' ..... also agree with the submission of the learned departmental representative that the claim for bad debt could be allowed only on examination of accounts of the assessee as the bad debts under section 36(1)(vii) could be allowed subject to provisions of sub-section (2) of the it act, 1961 and we find that even the condition of section 36(2)(i) of the it act, 1961 is not complied with in this case.accordingly findings of cit(a) are reversed and findings of ao are restored. ..... jodhpur diesels (supra) in which it was held that the power under section 263 of the cit shall extend and shall be deemed always to have extended to such matters as had not been considered and decided in ..... he has also not given any material or evidence to show that these 23 accounts represent cash credit in the regular books or the assessee has enjoyed any other benefit from these ..... refuted any cash payment made though admitted that all the payments made through cheque, banker cheque and draft are made and such payments have been claimed to be correct payments .....

Sri Thakur Krishna Chandramajiu Vs. Kanhayalal and ors.

Court : Allahabad

Reported in : AIR1961All206

..... reliance on behalf of the plaintiff was placed on section 65(c) and (e) of the said act, sri gaur attempted to argue that the translation itself constituted a public document as being either an act or record of the sovereign authority under section 74(1)(i) of the evidence act or being a public record, kept in any state, of a private document under section 74(2) of the said act.10. ..... warde, secretary, it must be presumed to be a correct translation under section 90 of the indian evidence act as the document was prepared more than 30 years ago and came to the conclusion that, at the most, the court could only presume that this document was sent by mr. g. ..... tikam singh : air1955all388 , it was held that the income-tax returns are public documents within the meaning of section 74, evidence act and hence the certified copies of the income-tax returns are admissible in evidence under section 76 thereof. ..... relied upon a translation of the alleged will for it is the certified copy of the translation and not the original will which has been produced in this case.he has further contended that the will was acted upon and has in this connection referred to the account-books for the period between 11-6-1867 to 19-6-1870 of a firm of bankers and to the corresponding entries in the account-books produced by the defendants at the plaintiff's instance. ..... after him, his descendants shall become the owners, but no heir shall have power to withhold this charity.'32. .....