Court : Supreme Court of India
Reported in : AIR1972SC2229b; [1972]86ITR53(SC); (1972)2SCC350; [1973]1SCR231
..... provides that nothing in the act 'shall affect any right or liability acquired or incurred before its commencement or any legal proceeding or remedy in respect of any such right or liability; and any such legal proceeding or remedy may be continued or enforced as if this act had not been passed' ..... that 'nothing in this act shall affect any right or liability acquired or incurred before its commencement or any legal proceeding or remedy in respect of such right or liability and any such proceeding or remedy may be continued or enforced as if this act had not been passed.'23 ..... under our sway, and if any class of muhammadans, muhammadan dissenters, as they may be called, are found to be in possession of any usage, which is otherwise valid as a legal custom and which does not conflict with any express law of the english government, they are just as much entitled to the protection of this clause as the most orthodox society can ..... a number of acts passed by the central legislature were extended by him to this area with or without modifications but not the cutchi memons act, 1938, in 1948, after the said area was retroceded to mysore, the mysore legislature passed the retroceded (application of laws) act, 1948 extending to the civil ..... the right of a son in it by birth, the high court would be right in its view that the accountable persons, having been born long before 1948, had already acquired a right by birth in the property held by their father, a right expressly saved by section 3 of the .....
Tag this Judgment!Court : Chennai
Reported in : AIR1958Mad301; (1958)1MLJ268
..... when there is such a specific statutory provision to enforce the liability of the legal representative in section 29 of the act, there is no need to continue the fiction enacted by section 24-b(2) further to provide also for the collection of the assessed tax. ..... runs, that the extent of the liability of the executor, administrator or other legal representative of the deceased person is limited by the possession of the assets of the deceased person, there should be little difficulty in placing the executor, administrator or other legal representative of the deceased person, who comes within the scope of either section 24-b(2) or section 24-b(3) of the act in the category of persons referred to in section 29 of the act as ' other person liable to pay such tax', as distinct from the ..... pleaded that no proceedings could be taken against him under section 46(2) of the income-tax act, which provided for the recovery of the tax as if it were an arrear of land revenue by recourse to the revenue recovery act, and has applied for a writ of prohibition to restrain the authorities from applying the provisions of the revenue recovery act to him.2. ..... of the deceased khadir mohideen in the year of account ending with 31st march, 1948, was assessed to tax as if his legal representatives including the petitioner were the assessees within the meaning of section 24-6(2). ..... on his income during the year of account ending with 31st march, 1948, in the assessment year 1948-49. ..... died on 11th august, 1948. .....
Tag this Judgment!Court : Chennai
Reported in : [1958]33ITR466(Mad)
..... when there is such a specific statutory provision to enforce the liability of the legal representative in section 29 of the act, there is no need to continue the fiction enacted by section 24b(2) further, to provide also for the collection of ..... the fiction of section 24b(2) under which the petitioner was the assessee for purposes of assessment, cannot therefore be extended when we have to examine the scope of the expression 'assessee' in section 46(2) of the act.in our opinion, the apparent difference in language between section 46(1), which refers to an assessee in default and section 46(2), where the reference is to the arrears due from an assessee, makes no real difference in seeking the ..... the certificate issued under section 46(2) of the act and the further recourse to the provisions of the revenue recovery act on the basis of that certificate.section 46(2) of the income-tax act runs :'the income-tax officer may forward to the collector a certificate under his signature specifying the amount of arrears due from an assessee, and the collector, on receipt of such certificate, shall proceed to recover from such assessee the amount specified therein ..... the deceased, khadir mohideen, in the year of account ending with march 31, 1948, was assessed to tax as if his legal representatives including the petitioner were the assessees within the meaning of section 24b(2). ..... his income during the year of account ending with march 31, 1948, in the assessment year 1948-49. ..... on august 11, 1948. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1954Cal532
..... considerations it seems to us that the last part of the definition of 'tenant' in the act of 1948 to which reference has been made above, was really redundant in law and its omission in the 1950 act has not affected the legal position and that a tenant whose tenancy has been determined and against whom a decree for ejectments had been made is not necessarily disentitledto make &/or continue a proceeding in that behalfunder the rent control act of 1950.the decision of p. b. mukherji j ..... 1950.'karnani's case, (d)' therefore, appears to be a clear authority in the petitioner's favour on the question of his locus standi to start, maintain and continue the proceedings for standardisation of rent, and, in this view too, we answer that question namely, whether the petitioner has such locus standi, in the affirmative ..... . that decision is certainly no authority for holding that, under tine 1950 act, a tenant whose tenancy has been determined or against whom a decree for ejectment has been made is necessarily disentitled to apply for standardisation of rent and/or to maintenance or continue a proceeding in that behalf under the said statute.we may point out further that the view of p. b ..... we feel, further, that, even if the ejectment suit had finally terminated in a decree, the petitioner would still have continued to be a 'tenant' under the rent control act of 1950 for the purpose of maintaining the application for standardisation of rent and continuing the proceedings in that behalf.21. .....
Tag this Judgment!Court : Orissa
Reported in : 1994(II)OLR228
..... raised two contentions in assailing the judgment and decree of the; single judge ;(i) the single judge erred in law in basing his finding on the question of possession solely on the order of the magistrate in 145 cr pc proceeding and thereby the impugned judgment is vitiated,(ii) in any view of the matter the plaintiffs having claimed interest on the basis of their possession which was found by the trial court and in the appeal before the ..... single judge reversed 'the judgment and decree of the trial judge solely on the ground that in view of, the, finding of the criminal court in, 145, crpc proceeding and in the absence of a case of dispossession of the plaintiffs on a particular 0ate a presumption arises as to, the continuous earlier possession of the defendants and in that view of the mattar, the plaintiffs' relief cannot be granted. ..... after abolition of the sanakhemundi estate in 1953 said krutibasa continued to possess these areas but as his possession was treated to be unauthorised encroachment proceeding under the provisions of the orissa prevention of land encroachment act had been initiated. ..... one krutibasa who was the karta was residing in the village from 1930 to 1962 and some times in 1948 he occupied 'a' schedule land measuring about 8 acres which is the southern portion of the suit lands adjoining the inam lands of ..... plaintiffs and the legal representatives of some of them are ..... 2 whose legal representatives are plaintiffs 2(a) to 2(f) and gave possession of the land to .....
Tag this Judgment!Court : Mumbai
Reported in : (1991)93BOMLR979
..... this court in its judgment delivered on 20th november, 1987 found that the position of law regarding the extent of the finality under sub-section (2) of section 8 of the bombay tenancy and agricultural lands (vidarbha region) act, 1958 on which there were two conflicting views taken by two single judges, should be settled, the single bench held that the order passed by the maharashtra revenue tribunal otherwise called for no interference and ..... the petitioners contended that the land was allotted to their father pandurang in 1925 by ghulba and after pandurang's death in 1948 the petitioners continued in possession of the land as owners and that their possession was adverse. ..... the record of rights and the entries in the record of rights had only presumptive value and they were presumed to be correct so long as the contrary was not proved and if the parties were at issue in the proceedings on the point of tenancy the matter could be decided by the tahisildar under section 100(2) of the vidarbha tenancy ..... in the suo motu proceedings initiated by the additional tahsildar and agricultural lands tribunal under section 46 read with section 49a of the vidarbha tenancy act, notices were issued to the present petitioners and the ..... the additional tahsildar held that there was no legal contract between the parties and the tenancy was not proved and as pandurang was ghulba's brother, and therefore a member of his family, his cultivating possession would not enable him to claim to be a deemed .....
Tag this Judgment!Court : Kolkata
Reported in : [1967]63ITR711(Cal)
..... williams, held that where the proceedings had once commenced they must go forward until adjudicated upon notwithstanding the death of the assessee after the commencement of the proceedings, and that if there were no procedure entitling the legal representatives of the assessee to continue the proceedings the court would mould a convenient form of procedure to meet the case.in our view there has been no abatement in these proceedings... ..... the provision of order xxii of the civil procedure code applies to an application in the nature of a reference made to the high court either under sub-section (1) or sub-section (2) of section 66 of the said act, and whether, if the the assessee died after such a reference has been made to the high court, it would be justified in stopping the proceedings at any stage before its final termination, simply because one or the other parties before it ceased to be alive. ..... that was also a reference under section 66(1) of the said act and the question that arose was as to whether the proceedings abated when the legal representatives of the assessee were not brought on record within 90 days of his death. ..... order xxii of the civil procedure code not having been made applicable and there being nothing either in the income-tax act or the rules framed thereunder, it cannot be urged that the reference has abated by reason of the fact that the assessee has died. ..... while the proceedings were pending, the assessee died on 10th december, 1948. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1964Mad230
..... continued after his death, and the liabiliy of such director cannot be enforced against his legal representatives in those proceedings ..... in peerdan juharmal bank, in re : (1958)2mlj167 , a division bench of this court held that the proceedings taken under section 235 of the indian companies act, i913 (the provision corresponding to the present section 543) against a director of a banking company which has been ordered to be wound up, for assessing damages on charges ..... that case arose under section 165 of the english act of x862 (which was substantially in the same form as section 333 of the 19.48 act) and it was held that proceedings against executors must be by action and not by ..... decision is that the misfeasance proceedings under the companies act are only available against the specified enumerated persons mentioned therein and not against their executors, administrators, heirs or legal representatives.12. ..... only point which deserves serious consideration is as regards the scope of section 543 of the indian companies act, and whether that provision negatives the jurisdiction of the civil court to sustain a claim of the ..... ' in england, the law has been materially altered by the law reform (miscellaneous provisions) act, 1934, under which, subject to the provisions of section 1, on the death of any person after the commencement of the act, all causes of action subsisting against or vested in him survive against or, as the case may be, for the ..... to section 333 of the english act of 1948. .....
Tag this Judgment!Court : Chennai
Reported in : (1971)2MLJ149
..... that petition was resisted on the ground that there is no provisions in the act to bring on record the legal representatives to continue the proceedings initiated already, and that the petitioner's only remedy was to file a fresh petition for the same relief ..... the lower court, after having held that the tenancy agreement pleaded by the petitioner before it can be inferred from the circumstances of the two cases, straightway proceeded to direct resumption without giving any specific finding as to whether there was any dispossession from the lands in question and whether such dispossession was within two months preceding the date of the eviction petition ..... that the petitioner before the lower court having questioned the genuineness of the sales in their favour and having denied their title to the property, he cannot claim any relief as against them in these proceedings and that any relief that he may seek against them cannot be under section 4 (5) of madras act xxv of 1955 which enables the lower court to give a direction only to the landlord.7. ..... : air1963mad338 , where it has been held that order 9, rule 13 of the code of civil procedure would not in terms apply to the reference proceedings under section 146 of the criminal procedure code and that the provisions relating to the impleading of legal representatives of a deceased party also govern only suits and appeals. ..... dhanraj kantilal : (1948)1mlj276 , which arose under the madras buildings (lease and rent control) act, 1946. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1967Bom9; (1965)67BOMLR571; ILR1966Bom100
..... proceedings for ejectment under section 41 of the act are such as cannot be continued against the legal ..... proceedings which are liable to be continued upon death of the opponent in the proceedings against his legal ..... these proceedings filed against any particular person are not liable to be continued against his legal representatives, because a licence is not heritable and does not create any rights in the legal representatives of the ..... proceedings for recovery of properties and for enforcing rights to properties, are such as could always be continued against legal representatives of a deceased party to the proceedings ..... that the licensee had become a trespasser having regard to revocation of his licence and the contentions of the licensee of the nature mentioned above, it is clear that the proceedings were and are liable to be continued upon death of the licensee against his legal representatives. ..... court of madras, on behalf of the 2nd defendant, it was contended that 'the cause of action contemplated by section 41 of the presidency small cause courts act, where a licensee happens to be the person against whom a proceedings is sought to be taken in the first instance is something which necessarily expires with the death of the licensee. ..... 41 of the act, in the case of (1948) 52 cal wn 843 the calcutta high court, inter alia, observed : 'according to section 41, 'occupant' comprises, a 'tenant or occupier of any person holding under or by assignment from him', and the first paragraph ..... 1948 .....
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