Court : Rajasthan
Decided on : Nov-24-1949
Reported in : AIR1951Raj123
..... the opinion that the child was born alive & its death took place by suffocation. owing to such a report of the doctor, mt. motia was challaned under sections 302 & 318, penal code.3. the statement of mt. motia is very significant in this case. she admits that she was pregnant with an illegitimate child. ..... committed relating to one & the same transaction. in the present case when the child died the offence of mt. bani, under section 317, became absorbed in the more serious charge of culpable homicide, & the unlawful act of exposure having directly caused the death & being done with knowledge it was likely to cause death, brought the accused within ..... the operation of section 304.'9. now the question of the conviction of the applt. under section 304, penal code, remains to be discussed. from the .....
Tag this Judgment!Court : Chennai
Decided on : Jul-08-1949
Reported in : AIR1950Mad39
..... revenue for land included in her patta but which she did not own. in such circumstances the question is whether she is entitled to a charge under section 100, t. p. act and article 132, limitation act. in rajah of vizianagaram v. raja s. soma-sekhararaj, 26 mad. 686 a full bench of this court has held that where one of two or ..... a salvage lien or on the basis that the plaintiff and the defendants, being co-owners of this property, plaintiff is entitled to get a charge under article 132, limitation act. it is admitted--and there can be no question about it -- that during the time the plaintiff paid the revenue, the property in question was included in her patta. on .....
Tag this Judgment!Court : Chennai
Decided on : Apr-05-1949
Reported in : AIR1950Mad100
..... of the g. o. were otherwise, we think that merely because the commissioner of police is authorised by the provincial government by virtue of section 15 of the act to exercise the power under section 2 (1), the provincial government is not deprived of that power. the decision of the court of appeal in blackpool corporation v. locker, ..... january 1949. the matter does not seem to have received the attention of the advisory council and the government has not yet passed final orders under section 3 (5) of the act.2. the grounds of detention of the applicants in all the cases are substantially the same. the learned advocate for the applicants contended that his ..... discharged by any officer or authority subordinate to the provincial government, one of the powers exercisable by the provincial government under the act is the power to pass an order of detention under section 2 (1) of the act. g. o. no. ms. 907 dated 21st march 1947 empowered the district magistrates and commissioner of police, madras, .....
Tag this Judgment!Court : Chennai
Decided on : Mar-18-1949
Reported in : AIR1950Mad197
..... phillips and kumaraswami sastri jj. have held that a sale in a revenue court passes the property to the purchaser free of encumbrances except those specified in section 125, madras estates land act. therefore, it is apparent that if the appellant is allowed to bring the holding to sale in a revenue court, he will get an undoubted advantage ..... the three bench rulings and the single judge's ruling referred to above.5. mr. subramania pillai contends that, in view of the amendment to sections 125 and 127, madras estates land act, the views expressed in those four rulings have become obsolete and that now the appellant will be free to bring the holding to sale in the ..... revenue court and realise his decree dues. i cannot agree. as already stated, the amendments of section 128 and 127 have only emphasised the benefit accruing .....
Tag this Judgment!Court : Chennai
Decided on : Dec-05-1949
Reported in : AIR1951Mad506; [1950]18ITR586(Mad); (1950)2MLJ353
..... an one-third share. the tribunal has held that there has not been a partition of the family properties into definite portions as required by section 25a of the act.26. this section has been the victim of conflicting interpretation not only by the different high courts but by the judges of the same court. it is agreed ..... required a partition into definite portions in addition to 'a separation' of the members. in any case, the legislature omitted the words above quoted from section 25a, by the amending act of 1939 evidently with a view to overrule the view of niamatullah j. otherwise, those words would have been retained and the requirement of a partition ..... the property and was not the owner of the properties in their entirety. the question therefore is whether the partition so made satisfies the requirements of section 25-a, income-tax act. the question formulated by the appellate tri-bunal really covers more than one contention raised on behalf of the assessee, and the appel-lates tribunal .....
Tag this Judgment!Court : Chennai
Decided on : Aug-28-1949
Reported in : AIR1951Mad616; (1949)NULLLLJ875Mad
..... letterheads and self designations. registrars of unions and societies would be well advised touse very freely the discretionary power vested in them under section 7, trade unions act and other corresponding provisions of other actsregulating the registration of associations ofother kinds.28. perhaps the strongest indictment on the 'kandan weaving workers ..... to an industrial dispute the government if satisfied that the persons applying represent the majority of each party shall make the reference accordingly. section 33 of the act protects a workman from discharge, dismissal or punishment during the pendency of proceedings before a tribunal except for misconduct not connected with the ..... apply its mind to the relevant material placed before it before deciding that an industrial dispute exists or is apprehended and making an order under section 10(1) of the act. with great respect, i agree with the following observations of the learned judges who decided the case in ramayya pantulu v. kutty & .....
Tag this Judgment!Court : Chennai
Decided on : Dec-14-1949
Reported in : AIR1950Mad394
..... so, dismissed the petition, though it found the marriage to be true. it considered, rather curiously and, of course, erroneously, that the conclusive presumption, under section 112, evidence act, in favour of pullanna's being the son of the respondent, was one which only a civil court trying a maintenance suit should draw and not a criminal ..... access to her at the time when this son could have been conceived. the son pullanna would, therefore, be presumed to be the respondent's son under section 112, evidence act, and, so, prima facie, the respondent must be taken to have deliberately attributed immorality falsely to his wife, the petitioner, and that too in a ..... and claim maintenance from the respondent for herself and her son till he became is. the presumption under section 112, evidence act should be drawn by all courts, civil criminal or revenue, governed by the indian evidence act. the respondent did not offer in the lower court or here to maintain the petitioner or pullanna. his .....
Tag this Judgment!Court : Chennai
Decided on : Nov-30-1949
Reported in : AIR1950Mad606
..... strenuously contended that there is no evidence in this case of deliberation by the guardian of the pros and cons of the transaction and there is no evidence that the act of the guardian was the moat prudent in the circumstances. we fail to see what evidence the alienee can adduce except to prove the debts discharged by him and the ..... one by men of ordinary prudence. in dealing with the property of a ward, considerable latitude should be allowed for the exercise of the guardian's discretion, though if the act was of a speculative character, it cannot be supported by the court. now what are the facts in this case? admittedly there was this usufructuary mortgage for rs. 1600/-. ..... item 5 of consideration, namely, the debt due to one vellaiyyppa chettiar. on the record there was no proof whatever that that debt had been or would be discharged under act iv [4] of 1938 and that was the only reason why the learned judge thought he should leave it out of account. we are not also satisfied with his .....
Tag this Judgment!Court : Chennai
Decided on : Dec-14-1949
Reported in : [1950]18ITR277(Mad)
..... arising in indian states from liability to british indian income-tax and excess profits according to their respective terms. looking fairly at the language of proviso 3 to section 5 of the act i find that it is plain and wide enough to exclude the interest income of the assessee derived from the mysore mortgage from liability to excess profits tax ..... in or are brought into british india in the accounting year by or on behalf of the assessee. under the proviso to section 5 of the excess profit tax act, the act is not made applicable to any business, the whole of the profits of which accrued or arose in an indian state and there is a ..... amendment is to make provision in respect of profits or gains accruing or arising to an assessee within an indian. under clause (c) of sub-section (2) of section 14 of the income-tax act such income, profits or gains accruing within an indian state would not be assessable to income-tax unless they are received or deemed to be received .....
Tag this Judgment!Court : Chennai
Decided on : Nov-18-1949
Reported in : AIR1950Mad704; [1950]18ITR163(Mad)
..... fundamental question that arises for decision is therefore whether the two lines of business carried on by the assessees constitute the same business within the meaning of section 24 (2), income-tax act, or distinct businesses. under clause (2) :'where any assessee sustains a loss of profits or gains in any yean being a previous year, not ..... whether two dealings in different commodities or the carrying on of different lines of business would constitute the same business or not, within the meaning of section 24 (2) of the act. one thing, however, seems to be definite, and that is that common ownership alone would not constitute different lines of business the same business; ..... venture in a particular year need not persist in similar adventures in succeeding years in order that he may avail himself of the provisions of section 24 (2) of the act. the fact that in a particular year the assessees did not enter into forward or speculative contracts had not the effect of stamping their activities .....
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