Court : Chennai
Decided on : Oct-11-1949
Reported in : AIR1950Mad369
..... the minor agraharamdar.4. the question for decision is whether this item of 7 acres 33 cents would come under the definition of 'estate' as defined in section 8(2)(d), madras estates land act. section 3 (2) (d) includes in the word 'estate,' any inam village of which the grant has been made, confirmed or recognised by the british government, notwithstanding that ..... of the inam village of sankarshanapuram. i am therefore of opinion that the suit properties are not properties which come under the definition of an inam in section 3 (2) (d), madras estates land act. it is pointed out, and it is also referred to in the judgment of the lower appellate court, that an unreported decision of this court in ..... judges whose decisions i have cited before. it seems to be in consonance with the language and the meaning of an inam village included an 'estate' as de fined in section 3 (2) (d), madras estates land act. in the result the revision petitions are dismiss ed with costs--one advocate's fee.
Tag this Judgment!Court : Chennai
Decided on : Dec-12-1949
Reported in : AIR1950Mad487
..... december 1934. the contention of the tenant was that he was entitled to purchase the landlord's right in the kudiyiruppu under section 33, malabar tenancy act (act xiv [14] of 1930) and he applied under that section for the necessary relief. the landlord resisted this application on the ground that for three years from 1943 to 1946, the date ..... of three years.2. the question that arises for consideration in these civil miscellaneous appeals is whether the view of the learned subordinate judge is correct. section 33, malabar tenancy act is in these words:'in any suit for eviction relating wholly or in part to a kudiyiruppu, which has been in the continuous occupation of a ..... behalf of the respondent, reliance was placed upon a decision of rajamannar j., as he then was, in which the learned judge had occasion to consider section 33 of the act. the residential building in that case belonged to the landlord till 1941 and he allowed the tenant in that year to pull down the house and construct .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-06-1949
Reported in : AIR1950Cal524,54CWN586
..... 1936 possession being delivered on 1st and 2nd may 1937. 3. in the year 1942, the petitioners who were the mortgagors filed two separate applications under section 37a, bengal agricultural debtors act, in which they alleged that the total debt due from both sets of petitioners was rs. 10,300 and that each set of petitioners owed only rs ..... had no jurisdiction to deal with the matter. there were appeals to the appellate officer which were dismissed, and applications in revision to the district judge under section 40a of the act were also dismissed. 5. mr. chandra sekhar sen on behalf of the petitioners has contended that the amount of the debt which wag the subject-matter ..... of the application under section 37a of the act was rs. 10,000. he has referred to the definition of the word 'debt' in section 2, sub-section (8) (v) which is in these terms : ' 'debt' includes all liabilities incurred prior to the .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-18-1949
Reported in : AIR1950Cal559
..... due from the parsons named in the petition for probate were realised and if so, when. no inventory or account which was required to in filed under section 317, succession act, by the executrix, has been produced.24. the testamentary expenses would be a fairly large sum. the pecuniary legacies which would be payable under the will ..... of the power of disposal enjoyed by an executor at the relevant dates. the law was at that date, contained in section 269, succession act (x [10] of 1865). the section, practically corresponds to section 307 of the present succession act, xxxix [39] of 1925. in the present case, the will and codicil do not impose any restriction on the powers ..... effect necessary repairs and to effect improvements which are reasonable and proper. for such purposes, he can charge the estate.42. in marguis of bute v. rydar, (1884) 27 ch. d. 196 where the trustees under the will of the plaintiff's father employed a large annual surplus of income to the payment of improvements it was .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-23-1949
Reported in : AIR1950All258
..... to which i have already referred, a. l. smith l. j., says that to constitute an invented word,, within the meaning of the section, it must be a word coined for the first time. 'such a word', he says, 'is of necessity incapable of having reference to ..... 66 l. j. ch. 763), lord halsbury l. c. remarked :'the proposition of law is one which has been accepted by the highest judicial authority and acted upon for a great number of years. it is that of turner l. j. who says in burgess v. burgess, (1853) 22 l. j. ch ..... of the trade-mark simply because the name tonic phosphotone had not been registered by it as a trade mark under the trade marks act of 1940.27. the essence of a 'passing off action' is in reality an attempt by the defendant to pass off its ..... .7. it cannot be denied as a proposition of law that if the plaintiff had got his trade-mark registered under the aforesaid act, he was the only person entitled to use it against the whole world and that if anybody imitated that mark he made himself .....
Tag this Judgment!Court : Chennai
Decided on : Oct-14-1949
Reported in : AIR1950Mad355
..... purchaser and the intermediate holders or owners who have taken by inheritance. it would defeat the whole scheme of the limitation act to hold that adverse possession against the predecessors of an owner taking by inheritance was of no avail against such owner unless it could be shown that the owner ..... powers in the other case can make no difference. in both cases it seems to me that for the purposes of the definition of plaintiff in the limitation act, which is intended to include predecessors-in-title of whom the successor is the representative, the heir must be considered to derive his title from and through the ..... the case of mahants a succeeding mahant is not bound by alienations created by a previous mahant and that the period of limitation is governed by article 144, limitation act. it is stated that one mahant does not succeed another and any alienation by a particular mahant cannot enure beyond his lifetime. the learned judges in rajah of .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-22-1949
Reported in : AIR1952Cal414
..... must be held that the amount in question was not an item of capital expenditure but was a revenue expenditure allowable as an admissible deduction under section 10 (2) (xii), income-tax act, as it stood before its amendment in 1946. the question raised must therefore be answered in the affirmative. the assessee respondent is entitled to ..... out to mr. mitchell-innes. wholly & exclusively for the purposes of the business was a revenue expenditure so as to-be allowable as an admissible deduction under section 10 (2) (xii), income tax act (as it stood, before its amendment in 1946).'2. messrs. piggot chapman & co. is a firm of exchange brokers mr. mitchell-innes & mr. ..... the answer as to whether such payment is an item of revenue . expenditure or a capital one.7. section 10, income tax act indicates the method for calculating the profits or gains of a business. sub section (2) of that section recites a number of allowances of which only clause (xii) is relevant for our present purpose. the .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-30-1949
Reported in : AIR1950Cal191
..... the debt conciliation officer concerned to deal with the application according to law and on the merits. this order was affirmed by the district judge under section 40a, bengal agricultural debtors act. 3. on behalf of the creditor, it is contended that it is not competent for the board to entertain the application for review after an ..... 12th april 1946 up to which the proceedings were continuing before the board, the latter directed the debtor to file a formal application for review under section 44, bengal agricultural debtors act accompanied by the requisite court-fees. an application was accordingly filed on 14th june 1946. the board however held on 8th august 1946 that there ..... 1942. in 1944, an application was filed by the debtor before the collector of 24 parganas for permission under rule 91 (b) read with section 44, bengal agricultural debtors act for review of the award which had been made in january 1942 inasmuch as more than 60 days had expired from the making of the award. .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-22-1949
Reported in : [1949]17ITR331(Cal)
..... by the judicial committee in syud tuffussool hossein khan v. rughoonath pershad, that the expectant claim under an inchoate award was not property within the meaning of section 205 of act viii of 1859 (now repealed) and was to salable in execution of a decree. 'an existing debt, though payable at a future day, may be ..... contract is entered into between the insurer and the insured though that contract cannot be enforced unless and until a particular event has happened ( vide section 32 of the indian contract act). an insurance company has to make provisions for meeting the liability if it actually accrues on the happening of a particular event. the primary ..... banchharman majumdar v. adyanath bhattacharjee, jenkin c.j., and mookerjee, j., made it clear and applied the ordinary meaning of the word 'debt' in interpreting section 4 of the succession certificate act (vii of 1889) : 'a sum of money which is certainly and in all events payable is a debt, without regard to the fact whether it .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-24-1949
Reported in : [1950]18ITR47(Bom)
..... time after the close of the standard period,' and obviously this rule can only apply to those companies which have a standard period. when we turn to the act itself, section 6 deals with standard profits and lays down various standard periods for which profits have got to be assessed in order to arrive at a conclusion as to what ..... rather surprisingly he took the view that the expression 'profits' used in rule 5 should not be given the same meaning as given by the definition contained in section 2(19) of the act. according to him the word 'profits' should carry the meaning of actual profits. as i have pointed out earlier, that view is in my opinion erroneous ..... option given by this proviso, and it is not disputed before us that this particular assessee did not have any standard period as indicated in sub-clause (2) of section 6. the sub-clause contains four different periods which may be adopted by an assessee as the standard period at its option. but the assessee bank having exercised its .....
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