Court : Allahabad
Reported in : AIR1971All16
..... dharan dev chand which is more to the point- in this case it was held that section 56 of the contract act embodies a positive rule of law relating to doctrine of frustration and this section must be treated as exhaustive so far as it goes and the same is applicable only to purely contractual obligations and not to a contract creating an estate in land which had already accrued in favour of a party. ..... second appeal filed by the defendants is directed against a judgment and decree dated 5-1-1962 passed by the lower appellate court under which the claim of the plaintiff in respect of a shop situate in the town of lucknow for possession and injunction has been decreed though the same had been dismissed by the trial court.2. ..... act the plaintiff-respondent filed a suit for injunction on 17-4-1958 restraining the landlords from interfering with his possession over the said premises, offering at the same time to pay rent for these premises even in the condition in which they existed then and in the alternative praying for a decree for possession ..... landlord after terminating the tenancy by a notice filed a suit for possession which was resisted by the tenant. ..... the plaintiff's suit for possession and injunction was, accordingly, ..... it would, therefore, be for the execution court to decide, after taking such evidence as may be necessary, as to which portion of the present premises consisted of the shop which was in the tenancy of the plaintiff and to restore possession to him only in respect .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1991)36ITD407(All.)
..... . section 44 of the estate duty act, 1953 provides that in determining the value of the estate for the purpose of estate duty, allowance shall be made for funeral expenses ..... provisions of section 2(m)(iii) of the wealth-tax act cannot be imported in computing the net estate of the deceased for the purposes of estate duty act ..... . as there is no corresponding provision to section 171(9) of the income-tax act, 1961 or the estate duty act, we are of the opinion that the said deeming provision cannot be imported to estate duty matters as under hindu law, the karta of a huf can make a partial partition at any time, the deceased was perfectly competent to ..... . ced [1964] 53 itr (ed) 20, wherein it was held that in the matters of estate duty, all income-tax assessed/or penalty imposed, which remained unpaid on the date of death, is a debt and is liable ..... . page 814 : in matters of estate duty, all income-tax assessed and/or penalty imposed which remained unpaid on the date of death is a 'debt' and is liable ..... . the provision of section 2(m)(iii) of wealth-tax act provides that while computing the net wealth, the amount of the tax, penalty or interest, payable in consequence of any order passed under or in pursuance of wealth-tax act or any law relating to taxation of income or profits or the estate duty act, the expenditure tax act, or the gift-tax act, which is outstanding on the relevant date and is claimed by the assessee in appeal, revision or other proceeding as not being payable by him, is .....
Tag this Judgment!Court : Allahabad
Reported in : [1976]103ITR652(All)
..... submitted this statement of the case for the opinion of this court on the following question of law:'whether, on the facts and in the circumstances of the case, the proceedings of reassessment under section 59(b) of the estate duty act, 1953, were invalid and without jurisdiction ..... the accountable person because the whole of his property including the coparcenary property will pass to his heirs by succession : vide mulla's hindu law, 12th edition, paragraphs 257 and 34(2)(ii), which for estate duty purposes passed under section 5 of the estate duty act, 1953. ..... the accountable person under section 59(b) of the estate duty act for reopening the proceedings. ..... in our opinion, the assistant controller had jurisdiction to reassess under section 59(b) of the estate duty act and our answer to the question referred to us is in the negative, in favour of the department ..... a return under the estate duty act, 1953. ..... the information of the central board of revenue was held to be 'information' within the meaning of section 59 of the estate duty act in assistant controller of estate duty v. ..... the decisions interpreting the term 'information' occurring in those provisions will be applicable to a case under section 59 of the estate duty act.17. ..... in the reassessment order the assistant controller stated that under the estate duty act property belonging to the hindu undivided family aredeemed to have been partitioned on the date of the death of the deceased in order to determine the share of the deceased .....
Tag this Judgment!Court : Allahabad
Reported in : 2008(4)AWC3294(All)
..... however recorded a finding that the order dated 29.1.1969 was an ex parte one, and that the restoration application was dismissed in default and thereafter the second restoration application for setting aside the order dismissing in default the previous restoration application as well as for setting aside the order dated 29.1.1969 of the deputy director consolidation was allowed and the revision had been restored and the compromise was ..... it was held that the provisions of the two acts were materially different and consequently the actions under the repealed act were not saved under section 112 of the waqf act, 1995 the writ petition against the order of the additional district judge in ..... it was held that as the permanent leases had been executed without sanction of the commissioner of endowment, which was a necessary requirement under section 58 of the orissa hindu religious endowment act, 1939 the leases were void and limitation would run from the date of the transfer as the possession of the transferee became adverse from the ..... if such a vesting takes place, then it will legally create a heritable and transferable estate in the hands of the persons in whom the title has vested and once such vesting takes place, there cannot be any divesting of such proprietary title, so as to ultimately ..... banamali sen : [1953]4scr154 the principle was recognized and it was held that test of res judicata is the identity of title in the two litigations and not the identity of the actual property .....
Tag this Judgment!Court : Allahabad
Reported in : [1967]19STC241(All)
..... provision of the amendment act section 7 of the additional duties of excise act was repealed because the purpose behind it was achieved by the amendment of section 15. ..... what is relevant is not section 1(3) of the central sales tax act but section 1 of the additional duties of excise act, which did not prescribe a date for the coming into force of it and thereby left it to come into force on the date of its publication in the ..... ground of attack was that under section 15 of the central sales tax act tax could be levied by a state only on the last sale if the sugar was intended for sale in the course of inter-state ..... also used the words 'goods in respect of which additional duties of excise are leviable by the central government' and the exemption was subject to the condition that the dealer should prove to the satisfaction of the assessing authority that the additional central excise duty had been paid and that in default of the proof he was liable to pay the sales tax ..... stated in craies on statute law, 6th edition:-the effect of bringing into a later act, by reference, sections of an earlier act is to introduce the incorporated sections of the earlier act into the later act as if they had been enacted in it for the first time. ..... be levied and collected in respect of sugar manufactured in india in addition to the duties of excise chargeable on it under the central excises and salt act, 1944, or any other law for the time being in force; these duties were known as 'additional duties'. .....
Tag this Judgment!Court : Allahabad
Reported in : 1975CriLJ1426
..... made as soon as may be after the detention, but ordinarily not later than five days, and in exceptional circumstances and for reasons to be recorded in writing not later than 15 days, from the date of detention.phraseology of this section is different from the phraseology of section 8 of the maintenance of internal security act 1971, sub-section (1) of which runs thus:(1) when a person is detained in pursuance of a detention order, the authority making the order shall ..... already been made or which may hereafter be made under the conservation of foreign exchange and prevention of smuggling activities act or with respect to any other action including the making of any declaration under section 9 of the said act which has already been or may hereafter be taken or omitted to be taken in respect of detention under such orders, for the enforcement of the rights conferred by article 14, article 21 and clauses (4) and (5) read with clauses ..... to decide whether a person is to be placed under preventive detention under the provisions of the conservation of foreign exchange and prevention of smuggling activities act 1974 or not, the state government or the central government has to act on the basis of the information supplied to it by persons whose duty it is to look to the enforcement of laws relating to foreign exchange and smuggling. ..... repealed, with the result, that the existing detention order passed against the petitioner, under section 3 (1) (c) of the maintenance of internal security act .....
Tag this Judgment!Court : Allahabad
Reported in : 1992CriLJ1820
..... ' there is yet another category for which minor punishments are provided under section 8 of the act. ..... a charge under this section cannot lie unless it appears from the evidence that one or other such intention existed; further, it is sufficient if the intention in (a) above was formed at the time during the period of absence and not necessarily at the time when the accused first absented himself from unit duty station.14. ..... , service in a forward area, embarkation for foreign service or service in aid of the civil power and not merely some routine duty or duty only applicable to the accused like a fire picquet duty. ..... if, when he so absented himself, he intended either to quit the service altogether or to avoid some particular duty for which he would be required, he is guilty of desertion. ..... intention to desert may be inferred from a long absence, wearing of disguise, distance from the duty station and the manner of termination of absence, e.g. ..... 'desertion' is distinguished from 'absence without leave', in that desertion or attempt to desert the service implies an intention on the part of the accused either (a) never to return to the service, or (b) to avoid some important military duty (commonly known as constructive desertion) e.g. ..... he was not entrusted any such duty which he wanted to avoid. ..... a person is guilty of the offence of absence without leave when he is voluntarily absent without authority from the place where he knows, or ought to know, that his duty requires him to be. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1954All608
..... penalty is imposed or incurred once for all as a result of that action; and (b) cases in which the penalty or liability or disability is a continuing one and though it started before the constitution came into operation, it continues even afterwards.in the former case, the right to prosecute any legal proceedings for enforcement of the penalty or for obtaining the remedy continues even after the repeal of the enactment as if the repealing ..... ignored by the learned judges in deciding the case;(ii) section 8 (1) (b) is not discriminatory 'against' females since the court of wards act is a piece of benign legislation directed to preserve estates for their proprietors and facilities for the taking over of such estates by the court of wards are for the benefit of the proprietors:(iii) even if section 8 (1) (b) of the court of wards act be held to be discriminatory within the mischief of article ..... claimed because the petitioner has acquiesced in the court of wards acting on her behalf and it would be inequitable to allow her to resile from that position; and(d) two conditions are requisite for the grant of relief under this article, namely-- (a) the petitioner must have a legal right to the performance of a legal duty, the performance of which is claimed; and(b) no other ..... that the same objection could have been taken to grant of reliefs in : air1952all746 , and in : [1953]4scr1049 ', but in both these cases the relief directing possession to be delivered to the petitioner was granted, .....
Tag this Judgment!Court : Allahabad
Reported in : (1984)43CTR(All)178; [1984]148ITR418(All); [1985]20TAXMAN132(All)
..... english cases and held that the payment of estate duty by a resident company incorporated outside india on the death of its shareholders not domiciled in india, was not an allowable deduction under section 10(2)(xv) of the act, the expenditure was not ' for the purpose of the business ' of the assessee ..... the payments made by a company in respect of the estate duty concerning some of the deceased shareholders were held to be not an expenditure for the purpose of the business of the company. ..... 643 of 86 itr):' whatever test may be applied in deciding whether any expenditure is allowable as a deduction under section 10(2)(xv), the essential requirement must in every case be as to whether the expenditure was either in reality or as a measure of business expediency necessary either for the purpose of earning profit or for protecting and safeguarding the business assets of the assessee including goodwill or in connection with some 'transaction or activity which is directly and substantially connected with the running of ..... (mad) , which was a case of litigation expenses in respect of the proceedings under section 153(c) of the repealed indian companies act, 1913. ..... under section 10(2)(xv) of the indian income-tax act, 1922, in computing the assessee's income for the assessment year 1953-54 '5 ..... in the calcutta high court, have been reproduced in the order of the income-tax appellate tribunal in respect of the appeal which was decided by the tribunal in respect of the assessment year 1953-54. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1959All57
..... classes of offences or cases or classes of cases, as the state government may by general or special order in writing, direct, (2) no direction shall be made under sub-section (2) for the trial of an offence for which an accused person was being tried at the commencement of this act before any court, but, save as aforesaid such direction may be made in respect of an offence, whether such offence was committed before or after the commencement of this ..... receipt of information from the police or otherwise that any house, room, place or any portion thereof within a distance of two hundred yards of any public place referred to in sub-section (1) of section 7 is being run or used as a brothel by any person, or is being used by prostitutes for carrying on their trade, to issue notice to the owner, lessor or landlord of such house, room, place or portion or the agent of the owner, lessor or landlord or the ..... in particular, nothing in the said sub-clause shall affect the operation of any existing law in so far as it relates to, or prevent the state from making any law relating to-- (i) the professional or technical qualifications necessary for practising any profession or carrying on any occupation, trade or business or (ii) the carrying on by the state, or by a corporation owned or controlled by the state, of any trade, business, industry or service, whether to the ..... the power given to the executive body would import a duty on it to classify the subject-matter of legislation in ..... 1953 ..... 1953 .....
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