Court : Allahabad
Decided on : Nov-04-1949
Reported in : AIR1950All255; [1950]18ITR546(All)
..... answer to question no. 1 is that the loss of rs. 6,411 in the year 1939-40 in speculative business in calcutta could be set off under section 24 (2), income-tax act against the profits made in the speculative business by the calcutta branch in the year 1940-41.11. as regards question no. 2, my answer is that the ..... of the loss carried forward, they allowed rs. 3,006 and disallowed' the balance of rs. 3,405. this they did by following the clear wordings of section 24 (2) of the income-tax act which says that such loss carried forward can be set off against the profits and gains if any of the 'same business.' it is contended on behalf ..... inter-connection, interlacing, inter-dependence and unity embracing the two businesses. no such attempt seems to have been made by the appellate tribunal.6. on an application made under section 66 (1) to state a case the appellate tribunal refused the application on the ground that no question of law arose for determination. on a further reference to this court .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-08-1949
Reported in : AIR1952All550
..... justice that these cases be listed for hearing before a judge of the lucknow bench. reference was made to section 108, government of india act 1915-16, as amended by the government of india act 1919 and to sections 219 and 223, government of india act, 1935. the learned counsel also referred to the case of shell co. of australia ltd. v. federal commissioner ..... in the matter of the preparation of the cauee list of the high court and an order passed under section 24, civil p. c., cannot but be misleading. we are satisfied, therefore, that the order of 29-4-1949, passed by the acting chief justice, was not a judicial order. it was an administrative order.7. we are clear, however, that ..... . judged by this standard the order passed by the hon'ble acting chief justice on 29-4-1949, cannot be said to be a judicial order. reference was in course of argument made by mr pandey to section 24, civil p. c. we are clear that there is no analogy between an order of transfer or withdrawal passed by the high .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-11-1949
Reported in : AIR1950All342
..... covenant, it cannot be said that there is a treaty between the two governments for the extradition of offenders within the meaning of section 18, extradition act and that section will not apply. the section refers to: 'the provisions of any treaty for the extradition of offenders'and it is argued that, unless there is an express ..... iv of the treaty, dated 8th may 1867, between the british government and hyderabad state?.' 34. the high court considered the effect of section 18, extradition act upon the treaty. the section runs as follows:'nothing in this chapter shall derogate, from the provisions of any treaty for the extradition of offenders and the procedure provided ..... case with respect to an extradition warrant received from the hyderabad state. one of the questions referred to the high court was:'whether in view of section 18, extradition act (xv [15] of 1903), the offence of cheating is an extradition offence, so far as british india and hyderabad state are concerned notwithstanding its .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-15-1949
Reported in : AIR1950All303
..... rs. 1,000 and was, therefore, an agriculturist. the matter has to be decided with reference to the definition of 'agriculturist' in section 2, sub-section (8) of the act, read with section 3 (e) of the act. section 2, sub-section (3) runs as follows:' 'agriculturist' means a proprietor of a mahal or of a share in or portion of a mahal or a ..... his son were members, was rs. 1,700, i. e., more than rs. 1,000, and as such he was not an agriculturist as defined in section 2, sub-section (3) of the act. it is true that ten times the local rate payable by the joint hindu family of the appellant was rs. 1,700. the question is whether the ..... if they did apply, then the debtors were not 'proprietors of that land within the meaning of the definition of that term in section 2 (13), u. p. debt redemption act. 'proprietor' has been defined in that section as follows:'section 2 (13). 'proprietor' includes a superior proprietor and an inferior proprietor, but does not include a mortgagee or in agra a .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-16-1949
Reported in : AIR1952All628
..... is an application for revision of an order passed by mr. gopal chandra sinha additional civil judge, hardoi, in a proceeding initiated by an application under section 12, agriculturists' relief act. it arises on the following facts: durga prasad, gaya prasad & nand ram owned a 10 biswas zamindari share in village jalalpur in hardoi district. by ..... that the decision of the two courts below must be upheld. it was contended by mr. naimulla, learned counsel for the applicant, that the application under section 12, agriculturists' relief act, was filed in the court of the collector, which was a court of special jurisdiction. that an application, like the present he argued, could not ..... 3. it was argued by mr. naimullah that the munsif of bilgram was not competent to try the present suit or entertain proceedings initiated under section 12, agriculturists' relief act. it is well settled that the competency of a court to try a subsequent suit must be determined with reference to the point of time .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-16-1949
Reported in : AIR1950All369
..... be considered by a bench of two judges.2. the applicants are on their trial for an offence under section 5, explosive substances act. during the course of the trial, was tendered in evidence a report from the inspector of explosives. it was received in evidence and exhibited without any objection on the part of the defence, the result ..... was fixed as the date for the delivery of the judgment in the case. on 2nd august 1949, the assistant government pleader applied that the inspector of explosives be examined under section 540, criminal p. c, for the purpose of formally proving his report. the object of this application was, therefore, clearly to meet a technical objection ..... that the trial was closed when this order was made, and, therefore, the court had no jurisdiction to summon the inspector of explosives as a witness under section 640, criminal p. c. at that stage.4. section 540, criminal p. c., reads as follows:'any court may, at any stage of any enquiry, trial or other proceeding under .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-17-1949
Reported in : AIR1950All337
..... makes it penal for any person to purchase or sell cane in a reserved area in contravention of the provisions of sub-section (3) or sub-section (4) of section 18 of the act. sub-section (3) of section 18 of the act prohibits the purchase of cane grown in a reserved area without the permission of the provincial government, by the purchasing agency or ..... for which, the area was reserved.9. we are thus of the opinion that the prosecution has failed to prove the existence of a proper order contemplated by section 15 (l) of the act, reserving the area, from where the respondents are alleged to have purchased sugarcane, for the l. h. sugar factory and oil mills, pilibhit, and has ..... a specification of the factory for which that area is reserved. an order which does not contain these particulars cannot be regarded to be a proper order under section 15 of the act.6. it is the case for the prosecution that the area where the cane was grown, which is alleged to have been purchased by the respondents, .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-17-1949
Reported in : AIR1952All399
..... j.1. these are two connected appeals by the judgment-debtors arising out of two orders passed by the court below dismissing certain objections tiled by the judgment-debtors under section 47, civil p. c. appeal no. 573 of 1945 is directed against an order passed on 6-9-1945, by which the court below dismissed the objections filed by ..... state, 1932 all. l. j. 842, that the receiver when he entered into a contract with raghubir saran for the sale of two shops belonging to the insolvents was acting in the course of his duty and with the permission of the court. under these circumstances, any claim which could be established by raghubir saran or his representatives against the ..... that a contract for sale entered into by the official receiver in respect of the sale of two shops to one raghubir saran fell through. the receiver was undoubtedly acting in the course of his duty as a receiver and with the sanction of the insolvenay court. on 16-5-1941, when a conditional order of discharge was passed .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-21-1949
Reported in : AIR1950All309
..... bank, filed an application under section 153, companies act proposing a composition scheme and praying for a meeting to be called of the creditors of the bank. this application was opposed by mr. hazari lal kapoor appearing ..... 1st august 1949, one of the creditors, shitala pd. singh, who claimed that a sum of rs. 10,000/- odd was due to him, gave notice under section 163, companies act, and not having received payment, filed an application for compulsory winding up of the jwala bank limited. on 16th september 1949, mr. sanyal, on behalf of the jwala ..... , an enquiry was held in the affairs of the jwala bank limited in the year 1947 and a report was made to the government of india. acting under the powers given under section 5 of the ordinance, the government of india prohibited the jwala bank ltd., from receiving fresh deposits. the relevant portion of the order no. f. .....
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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