Court : Kolkata
Decided on : Aug-31-1949
Reported in : AIR1950Cal315,[1950]18ITR653(Cal)
..... and the parties shall be entitled thereto according to the shares mentioned in clause 3 thereof.'5. an application was made in this case under section 26a, income-tax act. that section is in the following terms.(1) application may be made to the income-tax officer on behalf of any firm, constituted under an instrument of ..... on the subject under rule 2.'any firm constituted under an instrument of partnership specifying the individual shares of the partners may under the provisions of section 26a, income-tax act register with the income-tax officer the particulars contained in the said instrument on application made in this behalf.' 7. such application shall be signed ..... that the application has been properly made we shall grant a certificate stating that the instrument of partnership has been registered with him under section 26a, income-tax act.10. the application under section 26a was refused by the income-tax officer on the ground that (as?) the joint family had come to an end it could .....
Tag this Judgment!Court : Kolkata
Decided on : Dec-16-1949
Reported in : AIR1950Cal263,54CWN389
..... note that in both these cases this court interfered in revision with orders passed by the rent controller under the earlier rent act not under section 116 of the code but under section 107, government of india act (since repealed). section 107 empowered the high court to exercise powers of superintendence over all courts subject to its appellate jurisdiction. as bankin j., ..... passed by a judicial tribunal of civil jurisdiction.4. in order to deal with this matter, it is necessary to refer to certain provisions of the act.5. section 32 (1) of the act impliedly provides for an appeal from an order of the rent controller, and requires it to be presented either to the chief judge or to the ..... to revise an order passed by the rent controller or the chief judge, the district judge or the appointed judge except in the specific cases mentioned in section 32 (6) of the act has been taken away by necessary implication. it is not disputed that the orders now in question do not come within the purview of .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-09-1949
Reported in : AIR1950Cal377,54CWN225
..... ground of absence of citation on him. this application was heard by majumdar j. who held that the want of citation was a 'just cause' within the meaning of section 263, succession act, and by his order dated 20th july 1948, he revoked the said grant. the directions given by majumdar j. as to the filing of the caveat; and the supporting ..... is at page 445, part i of the calcutta gazette of that date and is in terms as follows :'the 1st april 1881.--in exercise of the power conferred by section 2, act v [5] of 1881, his honor the lieutenant-governor of bengal, with the previous sanction of the governor-general in council, is pleased hereby to authorise the high court .....
Tag this Judgment!Court : Himachal Pradesh
Decided on : Jul-11-1949
Reported in : 1950CriLJ160
..... the circumstances and the conduct of the accused pointed out to her knowledge of the exact spot where the ornaments were. such conduct was held to be admissible under section 8. evidence act, following the allahabad full bench ruling in misri v. emperor, 81 all. 692 : 10 cri. l.. j. 212 p. b., discussed above. but ..... and the aroused. the latter proceeding in the court of the magistrate, sanjauli, was between koti dar-bar and the respondent. he referred to the proviso to section 33, evidence act; secondly, the statements recorded by the court of second class magistrate, simla, cannot be transferred in the court of the magistrate, sanjauli, because the former court ..... the last two being police officers, one of simla and the other of sanjauli. the other part consisted of the evidence transferred to the record under section 33, evidence act on the ground, as stated by the investigating officer, sahib singly that the witnesses could not be found or whose presence could not be obtained without .....
Tag this Judgment!Court : Himachal Pradesh
Decided on : Nov-09-1949
Reported in : 1951CriLJ3
..... the three present cases there ace subsequent orders of the chief commissioner farther extending the period of detention which have been passed under the proper section, namely, sub-section (4) of section 3 of the act of 1949 and his argument is that the latter part of the remarks cited above applies to these oases, and now that the detenus are ..... of law was invoked.13. this brings us to the question of the effect of the non-compliance of the authorities with the provisions of sub-section (6) of section 3 of the act of 1919. it is not disputed that since the present detenus were originally arrested and ordered to be detained, upto the present date, none of ..... on 18th march the chief commissioner passed an order extending the period of detention for three months from 18th march to 17th june. still purporting to act under section 3 (4) of the act of 1947, the chief commissioner on 11th june passed an order extending the period of detention for two months from 17th june to 16th august and .....
Tag this Judgment!Court : Kolkata
Decided on : Jun-30-1949
Reported in : AIR1950Cal23,54CWN58
..... attachment of this incident to the lease by operation of law is a very different thing from the creation of a lease from year to year by act of parties. the two sections deal with entirely different matters and there is no conflict or contradiction between the two which requires that they should be harmonised in the manner suggested by ..... being no contract to the contrary. the only modification that was made by the operation of section 53a of the act in the legal relationship of the parties was that during the continuance of the term of five years the respondent could not eject the appellant from the demised ..... instrument. but there was a letting to the appellant followed up by payment and acceptance of rent, and the letting was for a manufacturing purpose. therefore, under section 106 of that act the lease must be deemed to be a lease from year to year terminable by six months notice to quit ending with the year of the tenancy, there .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-16-1949
Reported in : AIR1950Cal333
..... , make any separate assessment of extra compensation on this ground, as i do not consider the justice of the case so requires under para. 3 of section 19, specifics relief act.34. accordingly i answer issue no. 6 in the affirmative and i award and assess compensation at the rate of rs. 150 per mouth from 26th ..... end of june 1946. i, therefore, would have awarded compensation to the plaintiffs for the loss as contemplated in the statutory illustration of para. 3 of section 19, specific relief act, from 1st july 1946 but i find that the purchasers solicitors approved title by sending draft conveyance only on 18th april 1947. in my opinion the proper ..... bahadur soshi bhusan dey under the agreement for sale and not the other two plaintiffs. this objection i consider to be completely without substance under section 55(1)(f), transfer of property act, which provides that the seller shall give possession to the buyer 'or such other person as he directs'. besides by letters dated 4th may 1947 .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-13-1949
Reported in : AIR1952Cal323,54CWN514
..... the year ending 31-5-1940 was made in february 1943 & the income-tax officer without obtaining the leave of the court under section 171, companies act, commenced proceedings under section 46(2), income-tax act, for recovery of the tax as if it were an arrear of land revenue, overruling the objection of the official liquidators that the ..... upon by the appellants to show the want of 'bona fides' on the part of the taxing authorities. the declaration of solvency made by the directors under section 207, companies act was supported by a statement of affairs of the company on 25-1-1949 signed by mr. n. c. chowdhury, an incorporated accountant, carrying on his ..... has advanced arguments which, if accepted, would make it difficult for this court to discharge its duty as a liquidation court. the crown urges that section 226, govt. of india act, although it bears the original jurisdiction of this high court in revenue matters does not preclude this court from entertaining an application for winding-up, .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-05-1949
Reported in : 1950CriLJ169
..... and they have appeared to show cause through the advocate-general. he baa produced in each cage an order for detention made under section 2, bengal criminal law amendment act, 1930, (bengal act vi [6] of 1930) and he claims that all the detained persona with the exception of sitanatb. das and sachindra nath makherjee ..... the association to which it was alleged the detained persons belonged was in fact such an association as was contemplated by the act. his argument was that section 2, bengal criminal law amendment act 1930, required firstly that the provincial government should be honestly of opinion that the detained persons were members of an association, ..... these latter orders the provincial government now rely to justify the detention of all the persona who have moved this court in these applications.11. section 2, bengal criminal law amendment act, 1930, is in these terms :(1) where, in the opinion of the provincial government, there are reasonable grounds for believing that any person .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-01-1949
Reported in : AIR1950All327
..... of any civil court 2. (where there hasnot provided for by been an appeal) article 183 or by the date of the or section 48 of the code order, final decree of civil procedure, 1908. of the appellatecourt.6a. the expression to be construed, is, ' ..... aberdeen steam trawling and fishing co., 1933 a. c. 402 : (102 l. j. p. c. 33) see also greaves v. to field, (1884) 14 ch. d. 563 at p. 571: (50 l. j. ch. 118) and jay v. johnstons, (1893) 1 q. b. 25. ..... period of limitation for the first application for execution a period of three years, during which the temporary postponement of execution of decrees act (local act x [10] of 1937) remained in force, has to be excluded. it is obvious, therefore, that it was within time ..... construction appears to be established beyond doubt:'it has long been a well established principle to be applied in the consideration of acts of parliament that where a word of doubtful meaning has received a clear judicial interpretation, the subsequent statute which incorporates the .....
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