Court : Allahabad
Reported in : AIR1933All281; 145Ind.Cas.959
..... dulsukh ram (1907) 9 bom lr 1847, the high court of bombay held that a magistrate hearing an appeal under section 86, district municipal act 1901, deals with the question of a civil liability and is not an inferior criminal court to which alone the revisional jurisdiction of the high court ..... not to see whether and how his action. is ordinarily revisable. in the present case the district magistrate either acted under section 160, municipalities act, and as such his decision under section 164 of the same act is final or he acted under no provision of law in which event his action is entirely uniustified and binding on nobody. in re ..... octroi schedule. ram sahai gupta filed an appeal on 2nd april 1932, in the court of the district magistrate of benares purporting to file it under sections 34 and 160 municipal act. the appeal was headed as follows:ram sahai gupta, importer of electric goods, resident of kotwalpara, benares-applicants.v.municipal board of benares and b .....
Tag this Judgment!Court : Allahabad
Reported in : [1934]2ITR186(All)
..... of 1904), the legislature has imposed certain limitations on the power of the holder of an impartible estate. vizianagaram raj is one of the estates to which that act applies. section 2 (3) defines the proprietor of an impartible estate as meaning a 'person who is entitled to possession thereof as single heir under the special custom of the ..... of rs. 1,20,000 received annually by the assessee from the vizianagaram raj is liable to income-tax and super-tax or is exempt either under section 14 (1) of the act or section 4 (3) (viii) thereof as being agricultural income ?'the facts to which of reference has been made in question are as follows :-the late ..... class of cases is quite different from the case before us, as widows cannot be regarded as members of an undivided hindu family within the meaning of section 14 (1), income tax act. on the same ground the case of kishen kishore v. commissioner of income tax, punjab, is distinguishable. the learned judges who decided that case definitely .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1950Cal140
..... cannot be supported and it is against two decisions of two benches of this court in cases under the old calcutta municipal act, section 449. the words of section 449 of the old act and section 363 of the present act so far as this matter is concerned are exactly the same. in both these cases, it was held that the magistrate was ..... brought to the notice of the corporation or the executive officer. he points out that in this case if the proceedings are considered to be one under section 493, calcutta municipal act, the learned magistrate had no power to inflict any fine on the petitioner because the proceedings were started more than three months after 10th january 1948 when ..... and he suggests that the case should be sent back to the municipal magistrate with a direction that he should deal with it under the provisions of section 363, calcutta municipal act.8. in my opinion, having regard to the law as it stands, the magistrate had no jurisdiction to treat the application as being one under .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1944Bom1; [1943]11ITR559(Bom); (1943)45BOMLR929
..... negative. the answer to this question depends on that to the first one. 15. the third question is : is sub-clause (b) of clause (c) of section 4a of the amended act applicable to the assessment of the assessee-company for the year 1939-40 ? i gather that the argument before the tribunal was that retrospective effect could not be ..... co. ltd. v. governor-general in council (1943) since reported in 11 i.t.r. 393, in which the court held that explanation 3 to section 4 of the indian income-tax act was ultra vires, no doubt partly on the ground that it was of an extra-territorial character. i do not find myself in agreement with all the ..... other than agricultural income." taxes on agricultural income are included in the provincial list. so that two things seem to me clear from those sections and the seventh schedule, first, that the mere fact that an act of the central legislature has some extra-territorial operation is not enough to invalidate it, and, secondly, that the power to impose income- .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1950Cal1
..... the dar-patni so purchased. the dar-putni would not be an accession ipso jure so far as the mortgagor is concerned. the combined effect of section 90, trusts act and section 63, t. p. act, is that till the redemption of the security, the accession, that is, the purchased property, does not become the absolute property of the mortgagor. ..... in the eye of law. the learned subordinate judge, in our opinion, was right in the view he took of the matter. in this view, section 168a, bengal tenancy act, precludes maya debi from proceeding against the other properties of the judgment debtors by attachment and sale thereof. it only remains for us to consider the prayer ..... the case of midna-pur zemindary co. ltd. v. saradindu mukho-padhaya : air1948cal250 and the rights of the depositor were worked out on the footing that section 76, t. p. act was attracted.16. the above discussion, therefore, shows that the position of the depositor is not that as contended for either by mr. mukherjee for the appellants .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1950Cal85,54CWN139
..... taken by rankin j. in the case of in re kalipada mukherji : air1930cal686 , was held to have become obsolete in view of the amendment of section 17, court-fees act by section 12, bengal act, (act vii [73 of 1935), 1935.15. the answer to the question formulated really depends on the meaning of the word 'relief' occurring in that clause ..... was recognised in the case of narayangunj central co-operative sale and supply society ltd. v. mafizuddin ahmed : air1934cal448 , and is now embodied in section 7(4)(c), court-fees act as amended by section 7 (2), bengal act, (act vii [7] of 1935), 1935. as pointed out, however, in the case of star trading and investment ltd. v. ashutosh mukerjee : ..... put a valuation as best as it can in the circumstances of each particular case.13. coming to the third question, the material provision is section 17(2), court-fees act which runs as follows:''where more reliefs than one based on the same cause of action are sought either jointly or in the alternative, the fee .....
Tag this Judgment!Court : Chennai
Reported in : 48Ind.Cas.988
..... (2) that the license to import being for 10,000 lbs., he is not guilty of any offence.3. as regards the first point, section 4, clauses 1 and 2 of the indian explosives act, iv of 1584, are wide enough to include crackers and the only question is, whether the crackers in the possession of the accused fall under rule 3 ..... any evidence i can hold that the crackers. are toy fireworks, especially when he took the trouble of getting licenses for crackers on the footing that they fell under the explosives act. emperor v. rachapa gurappa hattarvat 37 ind. cas. 491 and emperor v. bansidhar 5 ind. cas. 911 referred to by the petitioner's vakil proceeded on the nature of ..... of the rules framed, which exclude toy fireworks from the operation of the act. the onus is on the accused to show that the fireworks in .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1939Bom183; (1939)41BOMLR257
..... of immoveable property other than the land on which that revenue is due. sub-caluse (3) provides that it shall be in the discretion of a collector acting under this section to determine the order in which he will resort to the various modes of recovery permitted by it. it was therefore open to the collector to adopt all ..... ' has been altered to '3' in 1883. in the body of the bond there is the sentence 'i shall act according to the regulations of the act of 1884'. the act of 1884 was the agriculturists' loans act, the land improvement loans act being of 1883. this is the principal ground on which the plaintiff bases his contention that the loan was under the ..... entitled to contend, as he did in the trial court and the lower appellate court, that the suit bond was under the agriculturists' loans act (xii of 1884) and not under the land improvement loans act (xix of 1883). both the trial court and the lower appellate court have held that it was not open to the plaintiff to raise .....
Tag this Judgment!Court : Kolkata
Reported in : 1Ind.Cas.655
..... . the above cases were cited by the learned pleader for the appellant in support of his contention that to bring the case within the scope of section 4 of the indian companies act all the members of the company or association must be directly interested in the management of the concern either personally or through their duly constituted agent. ..... were other points also but in the view we take of the case we do not think it necessary to discuss them.10. section 4 of the indian companies act is practically a reproduction of section 4 of the english act and our attention has been directed to the following english cases. smith v. anderson l.r. ch. div. 247, crawthor v ..... points urged on his behalf are (1) that the work was only for one season and not a continuing one and hence section 4 of the indian companies act has no application; (2) that section 4 indian companies act refers to business actually carried on by more than 20 persons, while in the present case under the agreement only one man, .....
Tag this Judgment!Court : Kolkata
Reported in : (1885)ILR12Cal30
..... delivered on november 6th, and the appeal was filed on november 14th.4. the appeal was this presented 53 days after the date of the decree; but under section 12 of the limitation act the appellant is entitled to exclude the time requisite for obtaining a copy of the judgment. this time he would calculate as 39 days, that is to say ..... are asked in second appeal to say that the district judge is wrong in the interpretation he has put on the words 'the time requisite for obtaining a copy' in section 12 of the limitation act.6. we think that no hard and fast rule can be laid down to meet all cases that occur under that ..... case to this court. the question is, whether an order dismissing an appeal under section 4 of the limitation act is a ' decree passed in appeal,' from which a second appeal is allowed under section 584 of the code. we think that it is such a decree. by section 2 of the code an order rejecting a plaint is within the definition of 'decree .....
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