Court : Chennai
Reported in : [1973]43CompCas235(Mad)
..... and that no permission of the court is necessary under order 23, rule 1, of the code of civil procedure, for withdrawing proceedings under the succession act, 1925. in pakiam pillai v. innasi fernand a person applied for probate of a will but withdrew the application before the proceedings became contentions. it was ..... tramway co. v. nabha state regency : air1936all826 the applicability of section 86 of the code of civil procedure, dealing with suits against foreign rulers, ambassadors and envoys, was considered. by virtue of section 141 of the code it was held that proceedings under section 187 of the companies act, 1913, are ..... the companies act, 1882, is a court of civil jurisdiction and is governed by the general provisions of the code of civil procedure as made applicable by section 141 of the code and that the court should, in dealing with ex parte orders, proceed under order 9, rule 13, mutatis mutandis. in dehra dun mussoorie electric .....
Tag this Judgment!Court : Chennai
Reported in : [1972]42CompCas359(Mad)
..... company with regard to matters enumerated in section 529, that was also the view taken by a full bench of the allahabad high court in hansraj v. official liquidators, dehra dun mussoorie electric tramway co. ltd. : air1929all353 a similar view was taken by the oudh chief court in b. anand behari lal v. dinshaw and co., [1944] ..... liquidator. but his contention was that, as a holder of a lien, the applicant-company did not have the lien registered as required by section 125 of the act (companies act, 1956) and that in the absence of registration the lien is void as against him. sub-section (1) of section 125, which alone is relevant, reads ..... the charge is created or evidenced or a copy thereof verified in the prescribed manner, are filed with the registrar for registration in the manner required by this act within thirty days after the date of its creation.........'(proviso omitted)9. placing reliance upon this provision, the official liquidator contended that inasmuch as the lien claimed .....
Tag this Judgment!Court : Chennai
Reported in : (1975)2MLJ122
..... much vulnerable to the law of limitation as suits themselves would be under section 173. in support of this argument, learned counsel places reliance on hansraj v. dehra dun m.e.t. and company . in that case, the board held that amounts which the company itself could not have recovered by reason of limitation, the ..... (1) enjoins the commissioner of a panchayat union council of the executive authority of a panchayat to submit all accounts to auditors appointed under section 141 of the act, as required by the auditors. rule 2 lays down the powers of auditors to summon books, deeds, contracts, accounts, vouchers, receipts or other documents for perusal ..... rule 6 (1) (a) of the surcharge and disallowance rules (hereinafter referred to as the rules) framed under section 178 (2) of the madras panchayats act and prayed for the surcharge order being set aside. apart from contending, in their respective applications that the surcharge order was unsustainable on facts, the appellants also contended .....
Tag this Judgment!Court : Chennai
Reported in : (1976)2MLJ478
..... the time taken by the plaintiff in prosecuting the suit in a wrong court but bono fid' ought to be excluded under section 14(1) of the limitation act.34. taking all these circumstances into consideration, we are not impressed with the argument that the 12th defendant has satisfactorily established his title to the property based on ..... was attacking the gift deed. a self-serving opposition raised at the last moment challenging the hiba will not be of any avail to the second defendant. various acts of omissions and commissions referred to above estop him from contending that exhibit b-39 hiba is neither truthful nor valid.29. we, therefore, set aside the ..... the recital coupled with such circumstance would be sufficient evidence to support the deed.in the instant case, the other members of the family had ample opportunity to act and establish that exhibit b-9 should be understood as conferring title on the din brothers only as representatives of the family. then such an opportunity was available .....
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 : Chennai
Reported in : [1979]119ITR572(Mad)
..... the income-tax officer shall have the right to be heard either in person or by a representative.'...... he has referred us to certain other sections of the act where, according to him, the determination is also subjective,...... by what we mustadmit is a very adroit and plausible piecing together of some of these sections, ..... received, and under that system, book profits are assessed as liable to tax......... mr. kolah pressed into service the argument based on section 13 of the act that the mercantile system of accounting regularly adopted by the assessee was obligatory on the income-tax authorities for computation of his income. while agreeing generally with that ..... liable to tax all income, profits or gains from whatever source derived, accruing or arising or received in british india or deemed under the provisions of the act to accrue, arise or to be received in british india. the question that arose for the determination of the courts was whether, under the mercantile system, profits .....
Tag this Judgment!Court : Chennai
Reported in : (1980)1MLJ395
..... 1969, felt that the principle laid down in the aforesaid bench decision appeared to be preferable even though, the bench decision was rendered with reference to the act of 1946 and in relation to voluntary tenancies.8. mr. suryaprakasam, the learned government advocate urged two contentions: (1) the order of the appellate ..... petitioner, the accommodation controller, madras, requisitioned the ground floor of premises no. 3/1, subbiah naidu street, madras-7 belonging to the respondent under the act. the rent was originally fixed at rs. 150 per month. the tenancy commenced from 1965. the respondent then filed a petition before the rent controller, (court ..... act.18. lord halsbury in commissioner for special purposes of income-tax v. pemsel. (1891) a.c. 531, has observed:it is not competent to any court to proceed upon the assumption that the legislature has made a mistake. the court must proceed on the footing that the legislature intended what it has said.19. in hansraj gupta v. dehra dun .....
Tag this Judgment!Court : Chennai
Reported in : [1980]45STC291(Mad)
..... aircraft proceeding abroad. the question was whether those supplies to the aircraft which proceeded to foreign countries were liable to sales tax under the bengal motor spirit sales taxation act, 1941. the appellant-assessees contended that such sales were made in the course of export of such aviation spirit out of the territory of india, that they took ..... result there could be no purchase tax. we are unable to agree with this submission.5. clause (c) of sub-section (1) of section 7-a of the act contemplates despatches of the goods to a place outside the state. so long as the goods leave the boundaries of the state, then whatever be their destination, they will fall ..... for an estimated value of rs. 88,943.00 from agriculturists and exported the goods to foreign countries. he subjected this turnover to tax under section 7-a of the act. on appeal, the appellate assistant commissioner, tirunelveli, relying on the decision of this court in m.k. kandaswami v. state of tamil nadu [1971] 28 s.t.c. .....
Tag this Judgment!Court : Chennai
Reported in : (1987)59CTR(Mad)255
..... interpretation placed by the madras high court on the corresponding provisions of the old it act, in t.b. hanumantharaj (deceased) v. cit, madras-1 : [1978]111itr414(mad) . the allahabad high court has also taken the same view in mir suba hari bhakta v. ito, a ward, dehra dun : [1960]39itr617(all) . the ratio of these judgements would squarely ..... 1 talks of computation of the period of limitation after exclusion. one such exclusion being an application under s. 245c. there is nothing to indicate in the act that merely because an assessee files an application before the settlement commissioner the jurisdiction of the assessing authority in any way gets arrested or taken away. it still ..... a matter of fact in c. a. abraham v. ito, kottayam and anr. : [1961]41itr425(sc) it was held by the superme court that the it act provides of any improper orders passed by the income tax authorities, the appellant could not be permitted to abandon as resort to that machinery and to invoke the jurisdiction of .....
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!