Definitely - Year 1955 - Judgments

Sep 06 1955 (SC)

The Bengal Immunity Company Limited Vs. the State of Bihar and ors.

Court: Supreme Court of India

Decided on: Sep-06-1955

Reported in: AIR1955SC661; [1955]2SCR603; [1955]6STC446(SC)

..... saw no warrant for the argument that the fiction embodied in the explanation for this definitely expressed purpose can be legitimately used for the entirely foreign purpose of destroying the ..... mentioned variations from the general pattern bihar and uttar pradesh had further additions to the definition of sale relating to forward contracts which virtually amounted to treating argument to sell itself .....

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Sep 02 1955 (HC)

Kumar Jagadish Chandra Sinha Vs. Commissioner of Income-tax, West Beng ...

Court: Kolkata

Decided on: Sep-02-1955

Reported in: AIR1956Cal48,[1955]28ITR732(Cal)

..... was not accurately expressed because even after the partition the definition of agricultural income in the indian income tax act continued ..... altogether exempt from taxation being agricultural income under the indian definition there was thus no difference of opinion between the two ..... local tax which occurs in the second part of the definition of agricultural income appears to have been an introduction .....

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Jun 15 1955 (HC)

Bhagat Ram Baika Vs. Prabirendra Mohan Tagore and ors.

Court: Kolkata

Decided on: Jun-15-1955

Reported in: AIR1956Cal357,60CWN1

..... directions and routes it is not disputed that even this definition namely the definition given in section 5 11 of the act read ..... calcutta municipal act 1923 could not affect or enlarge the definition eo incorporated in his submission whatever might happen to the ..... would remain valid and unchanged and would continue to provide the definition of calcutta for the purposes of the incorporating act the .....

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Apr 11 1955 (HC)

Maloji Rao Narsingh Rao Vs. Sankar Saran and ors.

Court: Allahabad

Decided on: Apr-11-1955

Reported in: AIR1955All490

..... defines foreign judgment as the judgment of a foreign court this definition has remained unaltered at all material times but it is ..... ceased to be foreign courts this completes the history of the definition of the term foreign court the effects of these changes will ..... as already stated in article 1 3 of the constitution this definition came into existence when the constitution came into force on .....

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Jul 29 1955 (HC)

Firm Raghubar Dayal Kallu Mal Vs. State of U.P., Lucknow and ors.

Court: Allahabad

Decided on: Jul-29-1955

Reported in: AIR1955All653

..... exempt from taxation section 4 and the first proviso to the definition of turnover those liable to multiple point taxation section 3 and ..... decided against the petitioners 17 the next question is whether the definition of importer is ultra vires the rule making power of the ..... successive dealers at which the turnover is to be taxed that definition therefore not only carries out the purpose of the act .....

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Dec 31 1955 (TRI)

Eastern Engineers Vs. the State of Bombay

Court: Sales Tax Tribunal STT Mumbai

Decided on: Dec-31-1955

Reported in: 19567STC229Tribunal

..... immovable property or the fitting out improvement or repair of any movable property in the definition of turnover an explanation had been added relating to works contracts similarly the original bombay ..... sales tax act 1946 contained certain provisions analogous to these definitions as amended which were deleted by bombay act xxv of 1947 those provisions were as .....

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Dec 20 1955 (HC)

Rai Sudhindra Nath Choudhury Vs. Commissioner of Income-tax, West Beng ...

Court: Kolkata

Decided on: Dec-20-1955

Reported in: AIR1956Cal499,[1956]29ITR551(Cal)

..... assessment on three grounds he contended that the amendment of the definition of agricultural income made by the india adaptation of income ..... the context did require that the expression british india in the definition of agricultural income could not possibly be read as all ..... order not having touched the expression british india in the definition of agricultural income at all it was what i may .....

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Jan 20 1955 (HC)

Public Prosecutor Vs. M. Murugesan

Court: Chennai

Decided on: Jan-20-1955

Reported in: AIR1955Mad627; 1955CriLJ1506; (1955)2MLJ34

..... to drive that vehicle the stationarysub magistrate chidambaram acquitted the owner he observed the present definition of a light transport vehicle in section 2 clause 13 would then seem meaningless having ..... court has no power to do that as the definitionsstand mdf 455 falls within the definition of botha heavy transport vehicle and a light transportvehicle the charge preferred against the owner .....

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Jun 29 1955 (TRI)

D. R. Dhanwatay Vs. Commissioner of Income-tax.

Court: Income Tax Appellate Tribunal ITAT Nagpur

Decided on: Jun-29-1955

Reported in: 195629ITR257(Nag.)

..... has escaped assessment and that discovery must be based on definite information having come into his possession as regards the pre ..... kind 11 in support of the proposition that possession of definite information is a condition precedent for reopening an assessment under ..... of income tax west bengal in that case the words definite information were interpreted to include information as to the true .....

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Jan 24 1955 (HC)

K.N. Joglekar and ors. Vs. Barsi Light Railway Co. Ltd.

Court: Mumbai

Decided on: Jan-24-1955

Reported in: AIR1955Bom294; (1955)57BOMLR448; ILR1955Bom826; (1955)ILLJ371Bom

..... do business in the first place we must look at the definition of retrenchment which is to be found in section 2 oo ..... then three cases are set out which are hot included in the definition of retrenchment and those cases are of voluntary retirement retirement of ..... mentioned in section 2 oo which are not included in the definition of retrenchment nothing was easier and simpler than for the legislature .....

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