Court : Supreme Court of India
Reported in : AIR1977SC1011; (1977)2SCC155; [1977]2SCR973
..... but viewed at the macro level as a suit on accounts, it is a single cause of action, if the present action is one on accounts and if the various entries in the two shops at khamgaon and bombay involve transfusion of funds and goods, there is no reason why we should not accept as sound the approach made by the trial court that the entirety of accounts in the two shops should be viewed as a composite ..... the court shall pass a decree in favour of the party in whose favour the balance will be found due.it is true that the high court's observations inhibited the bombay accounts being generally reopened but when the case was remanded for fresh decision, the trial court, apparently pressed by the injustice of amputating the composite dealings, went on to hold that while ..... what falls for regrettable comment is that even at this stage the plaintiff did not invoke the obvious argument that the khamgaon and the bombay shops both belonged to the same owner and since the transactions were between the same parties (in different places though) when a suit for (or on) final accounts were filed, all the items in ..... later, amended pleadings led to amended issues of which issues 4 to 6 are meaningful and are set out below with the findings ..... litigation; it promotes the final financial settlement as between the parties; it has the stamp of reality. ..... he was bound by it and to act contrary to a higher court's order is to be subversive of the discipline that the rule of law enjoys in our hierarchical .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC215; (1977)4SCC471; [1978]1SCR641
..... we think that, in the circumstances to which we have just referred, parliament is justified in introducing the amendment in question.a seminal aspect of the changes wrought by the 25th constitution amendment act is the immunization of 'article 39 enactments' from the viral attack of certain fundamental rights (the attackers were almost ..... to the provision of payment of compensation or the amount in article 31(2) of the constitution is interesting and clearly points out the difference in the approach to the question by this court and the parliament resulting in the amendments in the provisions from time to> time as and when some important and leading judgment were handed down by this court which according to the constituent body did not correctly lay down the law as it intended ..... 'distribution' with a wider connotation of 'removal' from the private sector and allocation in the public sector, dividing and arranging, separating and allocating, acquiring from individuals and making over to collective institutions or state organs, acting for and in the interest of the community, according to the state plan or policy decision on the ; scheme of distribution and allocation of resources among the different sectors of economic activity so as best to subserve ..... of swadeshi about a country's jurisprudence and so our legal notions must bear the stamp of indian developmental amplitude linked to constitutional goals. ..... clearance to house the homeless, procuring a house for a diplomat (bombay v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1971SC335; (1978)1SCC483; [1978]2SCR338; 1977(9)LC805(SC)
..... 2522 of 1976) under clause 4 of chapter v of the delhi high court (original side) rules for determination of authority of shri b, singh to act as advocate on his behalf and another out of which the present appeal arises for condonation of the delay and for extension of time for filing objections for setting aside the ..... the circumstances, it cannot be said that objections were not filed within time or that because, they were not properly stamped the objections could not be taken as having been filed at all. ..... but as the objection petition was defective, in that the necessary stamps were not affixed and the date of the verification of the petition was not entered, the memorandum of objection was returned on 12th october, 1976 for rectifying the ..... high court also was of the view that as objections filed on 29th october, 1976 were not stamped, it could not be deemed to have been filed at all. ..... equally when the petition is not properly stamped the court has ample powers to extend the time for affixing proper ..... defects that were pointed out were (i) the objections were not properly stamped and (ii) the verification was not dated. ..... he filed the objections without affixing any stamp, which does not appear to be due to oversight, and when they were returned for rectifying defects, he made a demand ..... so far as the deficiency in stamps is concerned, under section 149, civil procedure code, the court has ample jurisdiction to allow the person by whom such fee is payable to pay such court fees at .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC449; (1978)1SCC520; [1978]2SCR433; [1978]42STC31(SC)
..... the power of the madras legislature to impose a tax on sales under entry 48, list ii of schedule vii of the government of india act, 1935 did not extend to imposing a tax on the value of materials used' in construction works, as there was no transaction of sale in respect of those goods, and that the provisions introduced in the madras general sales tax act, 1939, by the madras general sales tax (amendment) act, 1947, authorising the imposition of such tax were ultra vires. ..... state which has conferred that power, that the object of doing so is emphatically not to seek a pattern to which a due exercise of the power must conform, but to ascertain the general conception involved in the words of the act, and finally, that parliament must be presumed to have had indian legislative practice in mind and unless the context otherwise clearly requires, not to have conferred a legislative power intended to be interpreted in a sense not understood by those ..... in the light of this entry under which stamp duty was payable, the question which the court had to consider was whether a transfer executed on behalf of a dissenting shareholder was a 'transfer on sale'. ..... commissioner of income-tax, bombay city and bombay suburban district [1948] l.r. 75 la. ..... the commissioner of income-tax, bombay city [1955] 1 s.c.r. ..... xiv of 1938; (supra); and the decisions of this court in the state of bombay v. f.n. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1978)7CTR(SC)0089B
..... conferred that power, that the object of doing so is emphatically not to seek a pattern to which a due exercise of the power must conform, but to ascertain the general conception involved in the words of the act, and finally, that parliament must be presumed to have had indian legislature practice in mind and, unless the context otherwise clearly requires, not to have conferred a legislative power intended to be interpreted in a sense not ..... determine the connotation of the expression 'sale of goods' in the legal sense and held, having regard to the evolution of the law relating to sale of goods, the scheme of the indian contract act and the provisions the sale of goods act, 1930, which repealed chapter vii of the indian contract relating to sale of goods, that according the law both of england and of india, in order to constitute a sale it is necessary there ..... imposing a tax on the value of materials used in construction works, as there was no transaction of sale in respect of those goods, and that the provisions introduced in the madras general sales tax act, 1939, by madras general sales tax (amendment) act, 1947. ..... in the light of this entry under which stamp duty was payable, the question which the court had to consider was whether a transfer executed on behalf of a dissenting shareholder ..... bombay city and bombay suburban district; the decision of the federal court in in re the central provinces and berar act ..... income-tax, bombay city, and ..... of this court in state of bombay vs. f. n. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1181; [1978]48CompCas588(SC); (1978)2SCC367; [1978]3SCR657; 1978(10)LC376(SC)
..... 2,50,300/- were paid under the indian stamp act and apart from that when the document was presented for registration, a registration fee of rs. ..... we understand that the notification has not been amended and a maximum fee of rs. ..... the state of bombay and ors. ..... it appears that stamps to the extent of rs. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC1263; [1979]49CompCas130(SC); (1978)3SCC399; [1978]3SCR1009; 1978(10)LC514(SC)
..... and a fast friend of her husband, bhagwati prasad, and that if the plaintiff-respondent selected him as her agent or instrument for depositing money in the bank and he had defrauded her, or if kapil deo shukla acting in collusion with her husband, showed wrong amounts in her pass book, the bank was not liable for any loss that might have accrued to her.9. ..... the first of these principles is that the employer is not liable for the act of the servant if the cause of the loss or damages arose without his actual fault or privity and without the fault or neglect of his agents of servants in the course of ..... cashed that cheque and misappropriated the amount, could he be said to have caused that damage while acting in the course of his employment with the bank it is not disputed that k. d. ..... the pass book of the respondent and in the ledger account of bhagwati prasad & sons, make the embezzlement committed by shukla an act committed in the course of his employment with the bank.45. ..... shukla, while receiving these amounts from the plaintiff, acting as an agent of the plaintiff or of the bank in the course, of his employment this question, further resolves into the issue whether these amounts in question were handed over in the usual course of business in the ..... head cashier after certifying the voucher sends it to the official in the banking department who enters the voucher in his cash scroll after branding the voucher with the big 'received' round rubber stamp bearing the date of transaction. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1979SC110; 1980CriLJ805; (1979)1SCC116; [1979]1SCR784; 1978(10)LC896(SC)
..... (1) save as otherwise provided by this act, no person, other than a person who has some duty to perform in connection with the entertainment or a duty imposed upon him by law, shall be admitted to any entertainment, except with a ticket stamped with an impressed embossed, engraved or adhesive stamp (not before used) issued by the central government for the purposes of revenue and denoting that the proper entertainments tax payable under section 3 has been paid.the ..... it was held that payments made by the customers to the restaurant were not payment for admission to entertainment within the meaning of section 1(1) of the finance (new duties) act, 1916, and that the entertainment duty was therefore not chargeable in respect thereof. ..... the finance (new duties) act, 1916, section 1(1) of the finance (new duties) act, 1916, reads as follows :-there shall, as from the fifteenth day of may, nineteen hundred and sixteen, be charged, levied and paid on all payments for admission to any entertainment as defined by this act an excise duty (in this act referred to as 'entertainments duty')....this sub-section is similar to section 3(1) of the united provinces (entertainment and betting tax) act, 1937, with which we ..... is unnecessary to burden our judgment with the various decisions referred to in detail by the high court for they are not applicable as the act with which we are dealing is wider in its scope and application. ..... entertainment and betting tax act, 1977, as extended to delhi and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC734; [1979]49CompCas342(SC); (1979)3SCC54; [1979]2SCR1184
..... character of an emerging contract between the company and the creditors and members; once the court approves it, it becomes a statutorily enforceable contract even on dissidents, with power in the court to modify, amend or correct or revise the contract the outer periphery or the limit on the power being that, after testing it on this anvil of probabilities, surrounding circumstances and the prevalent state of affairs, ..... ihi to dfm was not assigned according to law in favour of the appellants and, therefore, they were not creditors, and in view of the language of section 391 of the companies act, the appellants being neither members nor creditors of ihi, had no locus standi to move an application under section 392 for modification of the scheme because in the opinion of the court ..... appellate court clearly misdirected itself when it went in search of the meaning of the expression 'modification' in section 392 by ransacking dictionaries completely overlooking the fact that in section 2(29) of the companies act the words 'modify' and 'modification' have been defined and it is a well known canon of construction that unless the context otherwise requires, the definition of an expression given in a ..... scheme is such an integral part of the whole scheme or an important element of the 'basic structure' of the scheme that its substitution changes, alters or amends the scheme in almost its entirety and such a thing cannot be done by way of modification under section 392 ..... ..... ..... ( .....
Tag this Judgment!Court : Supreme Court of India
Reported in : 1980Supp(1)SCC771; 1979(11)LC545(SC)
..... profits at least from the date of the suit since they have not prayed for any mesne profits prior to that date, this court by an interim order had directed ascertainment of profits and on payment of appropriate stamp respondent's would be entitled to a decree for mesne profits. 17. ..... the appellate court found that article 59 of the limitation act, 1963 would apply and, therefore, the period of limitation would begin to run from the time when the facts entitling the plaintiffs to have the instrument cancelled first became known to them and the ..... the suit would be governed by article 59 of the limitation act, 1963 limitation would accordingly begin to run from the time when the facts entitling the plaintiff to have the instrument cancelled or set aside became known to them the controversy is when knowledge with regard to ..... of registration is a circumstance which lends credence to the version of kaza mohideen about the representation made to him by abdul rahiman rowther which impelled him to identify his father without any suspicion and it would show that he acted on the epresentation of abdul rahiman rowther. ..... sastry but it is not possible to overlook an equally cogent and telling circumstance that abdul rahiman rowther was probably the man in the management of properties of the family and every one was possibly acting at his behest. .....
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