Court : Allahabad
Reported in : AIR1946All269
..... act. he says:. it is, therefore, a section with an ancestral history. three features of this section call for notice..(2) it ..... opportunity and incentive to conceal their own misdeeds. there seem to me to be no such general reasons applicable to section 235 as led the board in hansraj gupta v. dehra dun mussoorie tramway co. ltd. to say that in england it was difficult to conceive a case in which, so far as limitation was concerned, the section (i.e ..... itself, or by its liquidator, by means of an ordinary action....12. section 235, companies act, 1913, is, therefore, itself a procedure section. to the same effect is what is said by lord eussell of killowen on appeal from this court in hansraj gupta v. dehra dun mussoorie tramway co. ltd. in which he is dealing with section 186, companies .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All389
..... -tax act of 1922.2. the assessee is the tehri state. it appears that the state has grown timber within its territory, and annually, it arranges to sell the timber at two places in british india, namely, hardwar in the united provinces and abdullahpur in the punjab. the method of business is this: annual auctions are held at dehra dun and ..... are offered. these offers are communicated to the state capital, and there, on their acceptance, money is deposited by the purchasers, in the imperial bank of india, in its dehra dun branch. it also appears that, later on, the state appointed a certain gentleman, by the name of pandit ghananand, to carry on the sale of timber. he having died ..... was the acceptance of the offer made by the purchaser. we do not think that the matter requires much discussion. the money was received by the imperial bank at dehra dun as the agent of the tehri state. the receipt by the bank was a receipt on behalf of the state. as already stated we answer the question in the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1962MP320
..... regards the applicability of section 86 c.p.c. to the proceedings under sections 184, 186 and 187 of the companies act. in that case the maharaja of nabha had purchased a large number of shares in the dehra dun mussoorie electric tramway co. ltd., and had paid a large sum of money in cash, but a small balance of ..... agree with the view expressed inlachmi narain v. makund singh, ilr 26 all 617, that theword 'pension' alike in the pensions act, 1871 (no. 23 of1871) and in the civil procedure code, and their lordshipsmay add also in the transfer of property act, 1882 (no. 4of 1882), section 6, 'implies periodical payments of moneyby government to the pensioner'. 33. thus according to ..... their lordships' view the term is used in the same sense in ail the aforesaid three acts. 34. now the term pension as used in pensions act, 1871 was considered by a bench of three judges in ilr 4 bom 432 in the case of secy. of state v. khemchand jeychand. while .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC148; [1953]4SCR533
..... add and amend or, by construction, make up deficiencies which are left in the act. even where there is a casus omissus, it is, as said by lord russell of killowen in hansraj gupta v. official liquidator of dehra dun-mussoorie electric tramway co., ltd. [(1933) l.r. 60 i.a. 13; a.i.r. 1953 p.c. 63], ..... the trial court passed on the 4th july, 1950. while the application was pending before the high court the west bengal premises rent control (temporary provisions) (amendment) act, 1950 (act lxii of 1950) came into force on the 30th november, 1950. on the 9th april, 1951, the high court following an earlier decision of another bench of that ..... a decree for recovery of possession. [see rai meherbai sorabji master v. pherozshaw sorabji gazdar (1927) i.l.r. 51 bom. 385. indeed, section 19 of the act peremptorily provides, inter alia, that the small causes court shall have no jurisdiction in suits for recovery of immovable property. the only question for consideration, therefore, is whether section .....
Tag this Judgment!Court : Kerala
Reported in : [1989]65CompCas510(Ker)
..... obligation of the debtor by reason of the loan are not extinguished, the remedy to recover the loan is preserved by the act. the limitation act, therefore, has, according to counsel, no application.5. hansraj gupta v. official liquidators of the dehra dun mussourie electric tramway co. ltd. [1933] 3 comp cas 207 ; air 1933 pc 63, was cited with approval by the supreme ..... that section 7 of the public premises (eviction of unauthorised occupants) act, 1958, only provided a special procedure for the tealisation of rent in arrears and did not constitute a source or foundation of a right to claim a debt otherwise time-barred. in hansraj guptav. official liquidator of the dehra dun mussourie electric tramway co. ltd. [1933] 3 comp cas 207; air .....
Tag this Judgment!Court : Chennai
Reported in : (1986)53CTR(Mad)51; [1986]159ITR646(Mad)
..... part of this decision would really become relevant when we come to the question of construction of section 40(a)(ii) of the income-tax act, 1961. in dehra dun tea co. ltd. v. cit : [1973]88itr197(sc) , the supreme court held that the tax paid by the appellants, tea companies, on their tea garden ..... of illustration to indicate that taxes paid are permissible deductions under section 37 of the income-tax act, 1961 (hereinafter referred to as 'the act'). in that context, reference was made to the decision in jaipuria samla amalgamated collieries ltd., v. cit : [1971]82itr580(sc) , dehra dun tea co. ltd. v. cit : [1973]88itr197(sc) and mitsui steamship co. ltd. ..... v. cit : [1975]99itr7(sc) . in the case of jaipuria samla amalgamated collieries ltd., the question was whether the cess paid under the bengal cess act, 1880, and education cess under the bengal (rural 'primary .....
Tag this Judgment!Court : Chennai
Reported in : [1979]116ITR306(Mad)
..... to claim a debt otherwise time-barred. construing the expression 'any money due' in section 186 of the indian companies act, 1913, the privy council holds in hansraj gupta v. official liquidators of the dehra dun mussourie electric tramway company ltd. :, that this meant moneys due and recoverable in a suit by the company, and observed ..... certain authorities which throw good deal of light to aid the construction of this provision, though the decisions do not support his stand. they are : hansraj gupta v. dehra dun mussourie electric tramway co. , new delhi municipal committee v. kalu ram : air1976sc1637 and malabar petroleum co. v. continental oil co. ltd. : air1963mad307 .12. ..... from this decision, the learned counsel for the revenue draws succour. in hansrai gupta v. dehra dun mussourie electric tramway co. :, in dealing with the meaning of the words 'money due' occurring under section 186 of the indian companies act, 1913, it was held (see headnote in : 'the words 'any money due from him .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1965All46
..... by notification to the official gazette, as having jurisdiction in respect of the matters dealt with to this act;'in the present case, it is admitted that the state government has specified, by means of a notification the civil judge, dehra dun as the 'district court' for that district. mr. jagdish kishore contends that the effect of the notification ..... a mis-conception of the scheme and the provisions of section 3(b) of the act. that section does not define 'district judge' but a 'district court' and merely because the civil judge. dehra dun becomes a 'district court' for purposes of the act, does not mean that he becomes a district judge in the sense in which that ..... word is used in the bengal, agra and assam civil courts act. section 3 of that act provides for the classes of courts and reads:'there shall .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1957All683
..... came to know of the manufacture of the medicine by the plaintiff in 1951 and at once prosecuted him and filed a suit against him in the courts at dehra dun and saharanpur respectively. the application of the defendants for registration of the trade mark was advertised in the trade marks journal and that was sufficient compliance with the ..... may deem just and proper. it is an admitted fact that on 21-8-1942 pandit thakur dutt sharma, defendant no. 2, managing proprietor of the amritdhara pharmacy ltd., dehra dun, defendant no. 1, made an application no. 3813 before the registrar of trade marks, bombay, defendant no. 3, for registration of trade mark amritdhara in class 5 of ..... on 12-5-1941 as required under section 85 of the act and his application no. 13699 for registering his trade mark was pending before him. the defendants 1 and 2 (who will henceforth be referred to as 'the defendants') prosecuted him in the court of the city magistrate, dehra dun (case no. 67 of 1951) for the offences of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1957SC18; 1957(0)BLJR52; [1956]1SCR664
..... board of dehra dun could impose a tax on the defendants who were not residents within the area of the district board. it is worthy of note ..... of a tax in all the clauses of sub-section (1) of section 14 of the act. 11. learned counsel for the appellant referred us to two decisions of the allahabad high court : district board, farrukhabad v. prag dutt : air1948all382 and district bard, dehra dun v. damodar dutt i.l.r. [1944] all. 611. the second decision, which was ..... earlier in point of time, arose out of a suit of recovery of 'circumstances and property tax' under the u. p. district boards act (local act x of 1922). the question there was whether the district .....
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