Court : Kolkata
Decided on : Jan-07-1949
Reported in : 1950CriLJ144
..... the respondents. however, he did not express his view as to whether there were or were not any breaches of the factories act.9. the section of the factories act relating to fencing is section 24. sub-section (1) of that section is in these terms :in every factory the following shall be kept adequately fenoed, namely:(a) every exposed moving part of ..... mr. mukherjee then argued that no notice was served on the manager of this factory of the defects complained of as required by 24 (2) of the act. that sub-section is in these terms:if it appears to the inspector that any other part if the machinery in a factory is dangerous if not 'and quietly fenced, he ..... 1947, sri s. k, sinha, inspector of factories, inspected this factory and found moving parts of the machinery not securely fenced or guarded as required by section 24(i)(c), factories act, read with n, 24(1), bengal factories rules. in particular the back and change gears of lathes, toothed gears of the boring mills, oblique belts driving .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-12-1949
Reported in : AIR1951Cal469
..... case, (a. i. r. (4) 1917 p. c. 61). in probhas kumar v. nithar lal, : air1924cal1054 this court observed that the powers of review under order 47, rule 1 and section 151, civil p. c. are not mutually exclusive. in the cases of rameshwar mahton v. dwarka prosad, 3 pat. 778 : (a.i.r. (12) 1925 pat. 36), and k. k ..... . a. l. firm v. maung kya nyun, 5 rang. 675 : (a. i. r. (15) 1928 rang. 31), the courts reviewed previous decisions on the ground that the matter came within section 151 or order 47, rule 1, civil p. c.8. in spite of these attempts on the part of the different courts in this country, the rule as explained in ..... trial court and before us was thus stated in our order :'both in the court below and in this court, it has been argued that under article 182 (5), limitation act, time would run from 2-12-1943, when the final order was passed in the execution case.'this contention was repelled by us in the order sought to be reviewed .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-18-1949
Reported in : AIR1951Cal462
..... its non-delivery being both admitted, the liability for compensation on account of non-delivery was, under the wide meaning attributed by the p. c. to section 19, limitation act, acknowledged by the rly.11. in my view, therefore, the petnr. is entitled to rely upon the letter of 12th march as constituting an acknowledgment of ..... joint debtors, & that for the purpose of a suit for contribution against him, such an admission would operate to enlarge the period of limitation under section 19, limitation act. it is not necessary for me to refer to other decisions where the principle laid down by the judicial committee has been elaborated & applied it is ..... before the learned judges that the letter which deft. rly. had written on 12-3-1945, amounted to an acknowledgment of liability within the meaning of section 19, limitation act. the learned judges overruled that contention somewhat summarily by saying that the letter could not be said to contain an acknowledgment of the liability in question ' .....
Tag this Judgment!Court : Kolkata
Decided on : Jan-25-1949
Reported in : AIR1952Cal427
..... 'class' but only to establish a special incident of gifts to classes) it is not made applicable beyond the two cases contemplated by sections 100 & 101.'the said sections 100, 101 & 102, succession act (now sections 113, 114 & 115 of the said act) were placed before their lordships in support of the contention that when a gift is made to a class & some of the ..... their lordships decided the said case on other grounds which i shall presently indicate their lordships in their judgment while discussing in effect of sections 100, 101 & 102, succession act (equivalent to present sections 113, 114 & 115 of the said act) stated as follows:'independently however of the distinction which may be taken between wills the operation of which is suspended during the testator .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-22-1949
Reported in : AIR1952Cal355
..... of a risk a contract is entered into between the insurer & the insured though that contract cannot be enforced unless & until a particular event has happened (vide section 82, contract act). an insurance company has to make provision for meeting the liability if it actually accrues on the happening of a particular event. the primary source of income of ..... in syud tuffazal hossein khan v. baghoo nath, 14 m.i.a. 40, that the expective claim under an inchoate award was not property within the meaning of section 205 of act viii [8] of 1859 (now repealed) & was not saleable in execution of a decree:'an existing debt, though payable at a future day, may be attached, ..... ., bancharam v. adya nath, 36 cal. 936, jenkins c. j. & mookerjee j. made it clear & applied the ordinary meaning of the word 'debt' in interpreting section 4. succession certificate act, (vii [7] of 1889) :'a sum of money which is certainly & in all events payable is a debt without regard to the fact whether it be payable now .....
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 : 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 : Kolkata
Decided on : Feb-22-1949
Reported in : [1949]17ITR317(Cal)
..... 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) of the 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 ..... mr. mitchell innes wholly and exclusively for the purpose of the business was a revenue expenditure so as to be allowable as an admissible deduction under section 10(2)(xii) of the income-tax act (as it stood before its amendment in 1946).'messrs. piggot chapman & co. is a firm of exchange brokers mr. mitchell innes and mr. ..... on the answer as to whether such payment is an item of revenue expenditure or a capital one.section 10 of the indian 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 allowance, of which only clause (xii) is relevant for out purpose. the .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-25-1949
Reported in : AIR1952Cal378
..... is not required at any earlier stage to pass any judicial order as when allowing an appeal to be filed beyond the period of limitation after exercising discretion under section 5, limitation act. 14. we are of opinion that use of the word 'admitted' was intentional & the legislature provided for the deposit of the money to be in time if ..... . j. along with a petn. stating that the applt. had not been able to collect the amount required to be deposited under the proviso to sub section(s) of section 174, bengal tenancy act. the form in which the prayer was made was that the admission of appeal may be put off for a month. this petition was ordered by the ..... the concluding words namely 'no such appeal shall be admitted unless the appellant deposits such amount in court'.3. the application filed by the judgment-debtor under section 174 (8) of the act was disposed of by the subordinate judge by an order dated 10-5-1948, dismissing the same. after allowing time taken for obtaining a certified copy 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 .....
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