Judgment Search Results Home > Cases Phrase: bengal bihar and orissa and assam laws act 1912 section 4 repealed Sorted by: old Page 4 of about 154 results (0.156 seconds)

S. Darshan Lal Vs. Dr. R.E.S. Dalliwall and anr.

Court : Allahabad

Reported in : AIR1952All825

..... where no other rule of law is applicable or provided for cannot be accepted.13. the civil courts in bengal, bihar, d.p. and assam are governed by the bengal, agra and assam civil courts act, 12 of 1887. the civil courts in bengal, u. p. and assam subordinate to the high court are to decide cases in certain matters according ..... binding them to pay their revenues like other 'zamindars'. bight years later, they likewise received from the native government, a grant of the dewanny, or receivership of bengal, behar, and orissa; and of their subsequent progress in power, it is unnecessary to speak; enough has been said to show that the settlement of the company in ..... bengal was effected by leave of a regularly established government, in pogatssion of the country, invested with the rights of sovereignty, and exercising its powers that by permission .....

Jyotirindra Narayana Sinha Choudhury and ors. Vs. the State of Assam

Court : Guwahati

..... now may not necessarily be a recurrent return from a definite source though it is generally of that character vide--'kamakshya narain singh v. commr. of income-tax, bihar & orissa' . it may not recur at all and the source may never yield a periodical return. an isolated adventure may constitute business. even a casual and a nonrecurring receipt ..... , cannot be looked upon as rent and held that it was not necessary to hold that salami was rent within the meaning of the definition given in the bengal tenancy act or the transfer of property act. rent in our view is a periodical payment. it may be payable periodically or on specified occasions. it is ..... that salami receipts are capital receipts merely because they do not satisfy the requirements of the import of the expression 'income' as given in--'commr. of income-tax bengal v. shaw wallace & co.' which requires income to be a periodically monetary return coming in with some sort of regularity or expected regularity from definite sources. the .....

Senairam Doongarmall Vs. the State of Assam

Court : Guwahati

..... it is not liable to assessment under the assam agricultural income-tax act. 22. with regard to the case reported in--h.p. bannerji v. commr. of income-tax. bihar and orissa', : [1951]19itr596(patna) , the case is fairly distinguishable from the facts in this case. there the assessee purchased about thirteen bighas of land for the purpose of setting ..... in any of the cases which is likely to help us in the matter of coming to our decision on the point under reference. 17. in--'commissioner of income-tax, bengal v. shaw, wallace & co.' 59 ind app 206 (pc), the matter for consideration was whether the respondents who carried on business as merchants and agents in calcutta and ..... to run the garden but for capital loss as well--and in support of this contention relied on the decision of the privy council reported in--commr. of income-tax, bengal v. shaw-wallace & co.', 59 ind app 206 (pc) and two of the income-tax cases reported in--'calcutta electric supply corporation ltd. v. commr. of income- .....

In Re: Annamalai Mudaliar

Court : Chennai

Reported in : AIR1953Mad362

..... cal wn 44b; nor is article 227 meant for correcting slight errors: -- 'dalmia jain airways ltd. v. sukumar mukherjee' : air1951cal193 (s.b.); --'state of west bengal v. durga devi', air 1951 cal 100, or to interfere in cases of mere failure to appreciate evidence on the part of a final tribunal. --'bavalal v. jivanlal', ..... v. mt. puniya', air 1952 madh b. 51; illegal and improper order:-- 'gurdwara anandpur v. kartar singh', ; opposed to law: -- 'samanta radha prasanna v. province of orissa', : air1952ori98 ; to secure fair and impartial trial transfer can be made: -- 'muhammad abdul raoof v. state of hyderabad', air 1951 hyd 50.article 227 although it does not ..... article 227 confers upon the high court a power of supervision over all judicial matters decided by any court or tribunal within the state; -- 'bimala prosad v. state of west bengal', : air1951cal258 (s b) --'muhamad baquar v. state of hyderabad', air 1951 hyd 82, -- 'hanunian prasad v. ram autar', air 1952 vp. 10; -- 'jagannath .....

Brundaban Chandra Dhir Narendra Vs. the State of Orissa in the Revenue ...

Court : Orissa

Reported in : AIR1953Ori121

..... orissa division of the province of bihar & orissa were assigned to the revenue commissioner, orissa, created by the constitution of orissa order. when the board of revenue act was passed in 1951 those functions of the revenue board which had heretofore been exercised by ..... such area in column 3 of the said schedule. column 3 of schedule b shows that the functions which were, on 31-3-1936, exercisable by the board of revenue, bihar & orissa, by virtue of any provision contained in or made under any enactment which was in force on 31-3-1936 in the ..... . it is necessary to consider the statutory rules. under section 70 of the bengal act the court has the power to make rules for ihe better fulfilment of the purpose of the act, and such rules are printed in the bihar and orissa wards manual, 1927, published by the orissa government. these are now in force and sre deemed to have been made under .....

Jyotirindra NaraIn Sinha Choudhury Vs. Commissioner for the Board of A ...

Court : Kolkata

Reported in : [1953]24ITR158(Cal)

..... excluded. the judicial committee again considered the meaning of the term 'income' in the case of raja bahadur kamakshya narain singh of ramgarh v. commissioner of income-tax, bihar & orissa [1943] 11 itr 513; 70 i. a. 180 in that case the question before the board was whether selami paid by a lessee of mineral right for a ..... in the case above cited was quoted with approval in a later decision of the board in the case of gopal saran narain sigh v. commissioner of income-tax, bihar & orissa [1935] 3 itr 237; 62 i. a. 207 lord russell of killowen stating the opinion of the board however made an important reservation. the reservation being that ..... each particular, case bearing in mind the dictionary meaning of the word and the principles which have been enunciated in judicial decisions.in the case of commissioner of income-tax, bengal v. shaw wallace & co. [1932] 39 i. a. 206 sir george lowndes attempted a definition of the term 'income' the relevant observation are as follows :-'income, .....

Sashibhusan Pati Vs. Mangala Biswal

Court : Orissa

Reported in : AIR1953Ori171

..... not cultivators of the soil (see articles vi and vii of that regulation). the other regulations by which revenue settlements were made in north and south orissa are modelled on bengal regulation no. 1 of 1793 and the same reasoning would apply with equal force. thus though, some lands may remain in the actual possession of ..... landholder (corresponding to the landlords in this state) of his right to manage his lands. the saurashtra high court held relying on --'brajnandan sharma v. state of bihar', air 1950 pat 322 (fb) (m) that no compelling reasons were given to justify such a drastic piece of legislation. this case may be a good authority ..... second officer of russelkonda while rejecting the contention of the petitioner observed :'this subject-matter can better be moved and decided by the hon'ble high court of orissa. so. the petition is rejected and this court will proceed with the present proceedings.'thereupon the present application under article226 of the constitution was filed before us .....

Radha Kisen Chamria and ors. Vs. Keshardeo Chamria and anr.

Court : Kolkata

Reported in : AIR1954Cal105

..... finding concludes the appellants in this appeal. 70. i may note that mr. chatterji argued that the decree dated april 19, 1926 cannot be regarded as a transaction within the bengal money lender's act. in support of his contention, he referred us to the decisions in -- 'accowrie mukherjee v. sailendra mohan' : air1941cal495 and in -- 'sm. padma ..... 40. in my opinion, an appeal lies. the order appealed from disposed of an objection filed by the judgment-debtor to the execution of the decree based on the bengal money lenders' act that the decree was already satisfied and that further execution of the decree was not available to the decree-holder. the order decides a cardinal matter in ..... of section 2(1) exception 3 of the orissa money lender's act (in of 1939). the language of the orissa act is more stringent and can afford no useful guide for construing section 30 of the bengal money lender's act. 93. in my opinion, section 30 of the bengal money lenders act is available so long as a .....

Jyotikana Chowdhurani and Others Vs. Commissioner of Income-tax, Assam ...

Court : Guwahati

..... central and united provinces, kamakshya narain singh v. commissioner of income-tax, bihar and orissa, commissioner of agricultural income-tax, west bengal v. raja jagadish chandra deo dhabal deb, maharajadhiraja of darbhanga v. commissioner of agricultural income-tax, west bengal, raja mustafa ali khan v. commissioner of income-tax, benoy ratan banerjee ..... v. commissioner of income-tax, province of bihar v. maharaja pratap udai nath, ..... otherwise due. this point has been considered in raja kamakshya narayan singhs case, by the privy council : vide commissioner of income-tax, bihar and orissa v. kamakshaya narayan singh, and the same view has been accepted by the calcutta high court in raja jagadish chandras case. this contention .....

Raj Sahiban Shersingh Vs. the State of Rajasthan

Court : Rajasthan

Reported in : AIR1954Raj65

..... was recoverable by land-holders from tenants, 63. coming to more modern days the author after showing that the crop-sharing system of cultivation existed on a vast scale in bengal, bihar, punjab, bombay, madras and c. p., records at page 24 that the main varieties of sharing are 1/3, 2/5, and 1/2, the assessment being payable by the ..... ) ex-proprietarytenant.1/5th of the gross produce of his holding. 1/6th of the gross produce of his holding. 1/8th of the gross produce of his holding.4. orissa (for occupancy tenants only)(i) districts ofpuri. cuttack & balasore.(ii) ganjam and kora-put districts,1/3rd of gross produce or value thereof..1/6th of gross produce or ..... gross produce of his holding.(ii) occupancy tenant1/6th of the gross produce of his holding(iii) ex-proprietary tenant.1/8th of the gross produce of his holding.4. orissa (for occupancy tenants only)(i) districts of puri, cuttack &bala-sore.;1/3rd of gross produce or value thereof.(ii) ganjam and kora-put districts.1/6th of gross .....