Court : Chennai
Reported in : [1946]14ITR130(Mad)
..... saheb has suggested that the judgment in this case supports his argument, but we do not agree. there the appellant company had taken over the business of another company as and from the 2nd december 1936. the company whose business was taken over had worked at a loss and its unappropriated depreciation allowance stood at a very large figure ..... the machinery had been worked throughout the year.at the instance of the commissioner of income-tax, madras, the tribunal has, under section 66(1) of the act, referred to this court the following question :-'whether on the facts and in the circumstances of the case when the assessee actually used the plant and machinery ..... unabsorbed depreciation allowance of the old company, but the privy council held otherwise. this was the sole question in the appeal. the question now before us was not even raised before their lordships. inasmuch as their lordships did hold that section 26(2) as it was before its amendment was not concerned with the computation of .....
Tag this Judgment!Court : Chennai
Reported in : AIR1946Mad327; (1946)1MLJ220
..... rao sahib has suggested that the judgment in this case supports his argument, but we do not agree. there the appellant company had taken over the business of another company as and from the 2nd december, 1936. the company whose business was taken over had worked at a loss and its unappropriated depreciation allowance stood at a very large figure. ..... had been worked throughout the year.2. at the instance of the commissioner of income-tax, madras, the tribunal has, under section 66(1) of the act, referred to this court the following question:whether on the facts and in the circumstances of the case when the assessee actually used the plant and machinery for ..... the unabsorbed depreciation allowance of the old company, but the privy council held otherwise. this. was the sole question in the appeal. the question now before us was not even raised before their lordships. inasmuch as their lordships did hold that section 26(2) as it was before its amendment was not concerned with the computation of .....
Tag this Judgment!Court : Chennai
Reported in : AIR1947Mad64; (1946)2MLJ65
..... of india in council. the respondent applied for leave to amend his plaint by adding the governor-general of india in council as the second defendant, and his application was granted; but he gave no notice under section 80 of the civil procedure code. having been added as ..... in the court of the district munsiff of mangalore a suit for damages for short delivery of goods consigned to him from calicut by the south indian railway company ltd. on the 1st april, 1944 the government of india took over the south indian railway and relief could then only be granted against the governor-general ..... in the circumstances.2. the present suit is a small cause action and the petition now before us has been filed under section 25 of the provincial small cause courts act. in the first place the petition came before happell, j., who doubted the correctness of the judgment in the great indian peninsular railway co. v. sreeramulu : .....
Tag this Judgment!Court : Chennai
Reported in : (1949)2MLJ44
..... by efficient professional judges that the trial of persons subject to the army regulations could be entrusted to such courts with confidence. but by the time the amending act of 1894. was passed and certainly by 1911, the indian courts had attained such a degree of development and progress that it could be said with ..... law and koran was the source from which the principles of criminal law were obtained. but after the conquest of portions of india by the east india company and prior to 1860, the english criminal law as modified by various statutory enactments was administered in the presidency towns of calcutta, bombay and madras. in ..... almadi, avadi sub-area, along with two others was prosecuted firstly for having conspired to remove and continually misappropriate, tentage from the returned stores depot; and secondly in pursuance to that conspiracy for having with his two associates managed, in their capacity as officers belonging to the ordinance department in the indian army, to .....
Tag this Judgment!Court : Chennai
Reported in : (1948)2MLJ477
..... and was defending the suit in his personal capacity and not on behalf of the firm. the petitioner further stated that either the said chockalingam chettiar should amend the vakalat and the written statement so as to enter appearance and contest on behalf of sivam & co., or in the alternative the said vakalat and the written ..... the counter-affidavit filed by the respondent he persisted in his attitude and he states,as the second defendant in the suit entered appearance only on behalf of myself and in my individual capacity. i am not now a partner in the defendant company. apart from my individual interest i have no other interest in the suit. the written statement ..... the plaintiffs are stock and share brokers carrying on business in the name of vimala & co. the defendants messrs. sivam & co. are a partnership firm registered under the indian partnership act; there are three partners in the firm: (1) n.k.m.s.p. valliyappa chettiar, (2) m.s. chockalingam chettiar and (3) k.rm.t.t.v. vedachalam .....
Tag this Judgment!Court : Chennai
Reported in : (1949)1MLJ662
..... resolution. in that case all the share-holders met and passed a resolution without objection and it was held that the want of notice could be waived. the indian companies amending act of 1936 introduced a similar proviso in section 81(2). under this proviso, it would be seen that the requirement as to 21 days' notice may be dispensed ..... barnad's banking co. in re, ex parte the contract corporation 3 ch. a. 105, lock v. queensland investment and land mortgage company (1896) ac 461 and halsbury's laws of england, vol. 5, second edition, page 292, para. 504 were referred to. there can be no dispute that the principle of construction contended for on behalf of ..... is as stated above.11. the attempt of the learned advocate for the appellants is to bring the present case under two exceptions, namely, that the acts complained of are illegal acts, and secondly that if the special resolution was not passed or was passed illegally the effect of applying the rule in foss v. harbottle (1843) 2 hare 461 .....
Tag this Judgment!Court : Chennai
Reported in : (1949)1MLJ119
..... relief act by the chrome leather co., limited, directing the appellant, the industrial tribunal, madura, at commercial tax office, north beach road, madras, not to enquire into the issues, framed by it in the dispute between the chrome leather co., limited, and the chrome leather company workers' union, of which the second respondent is ..... to them to agitate the same in the manner provided by that act the tribunal has no jurisdiction to amend the standing orders. in other words the conditions of contract of the employment between the management and the workers cannot be changed under act xiv of 1947. with regard to the questions of gratuity, bonus, ..... industrial dispute, the termination of their service makes them, dismissed workmen who are entitled to have their dispute with their employers adjudicated upon under the act.18. the second group of disputes relates to bonus, gratuity, pension, provident fund, and pongal presents. the general argument with regard to these items is that they .....
Tag this Judgment!Court : Chennai
Reported in : (1943)2MLJ8
..... ) bom. 216 and m. faraday and others v. carter. they have accordingly been adopted in the indian income-tax act, 1922, as denoting two different situations for which the act makes separate provisions in sections 25 and 26, and before the amendment act of 1939 was passed the courts in this country, including the bombay high . court had uniformly held that 'discontinuance' ..... scrutton, j., said:the answer to that appears to me to be very simple. the trade was not discontinued in the year. the trade was sold to a company and continued during the whole year.10. in the present case the business was continued by the same persons, not as members of a joint family, but as partners ..... is concerned commenced on the 13th april, 1938. on the 22nd december, 1939, the petitioner claimed that the income of the family from the 13th april, 1938, to the 2nd june, 1938, was not liable to be taxed by reason of the provisions of sub-sections (3) and (4) of section 25. the income-tax officer accepted the .....
Tag this Judgment!Court : Chennai
Reported in : AIR1950Mad410
..... was void against him. objection was taken to the jurisdiction of the court to entertain the proceeding on the strength of the proviso to section 7 introduced by the amending act of 1927. it was held by beasley c. j. and cornish j. that the examination regarding the status of the joint family and the binding nature of the ..... , in an able and exhaustive argument has placed before us all the authorities throwing light on the construction of this section. a similar power exists under the companies act and in construing section 115, english companies act of 1862, jessel m. r. summarises the object of the section in these words in in re gold co , (1879) 12 ch. d. 77: ..... the undisclosed possession by the insolvent of his own property or by any other person who is known or suspected to have in his possession such property; and, secondly, the matter of the actual but undisclosed indebtedness to the insolvent of a person supposed to be indebted to him. the only other matter referred to in sub-section .....
Tag this Judgment!Court : Chennai
Reported in : AIR1950Mad324
..... [17] of 1948 cannot be justified because, firstly, the provincial government could not have extended the scope of an act by notification, as such a procedure amounted to delegated legislation; and secondly act xvii [17] of 1948 which intended to amend and alter act i [1] of 1947 cannot have any force and validity, because a statute which has expired by efflux of time cannot ..... concerned their authority in the way of law-making is completely subordinate to and as much dependent upon acts of parliament as is the power of the london and north western railway company to make by-laws. the learned author observes that under the acts mentioned in his book, the indian legislature is, in the strictest sense a non-sovereign body. the learned .....
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