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 : Kolkata
Decided on : Aug-23-1949
Reported in : AIR1954Cal238
..... expiry of the period of limitation prescribed for such application.20. however, the learned judge has exercised his discretion under section 5 of the limitation act and the exercise of the discretion should not be lightly interfered with by the appellate court. as my lord is also of opinion that the learned ..... the case, that the delay was ressonable. a cause arising from the negligence of the party cannot be a 'sufficient cause' within the meaning of section 5, of the limitation act.19. for these reasons i am doubtful whether sufficient cause has been shown why the application for setting aside the abatement should be admitted after the ..... learned judge has applied to the case far too exacting a standard and, although the discretion which a court exercises in connexion with an application under section 5 of the limitation act should not be lightly interfered with, i am of opinion that the delay of 17 or 18 days, under the circumstances aforesaid, is not one .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-23-1949
Reported in : AIR1950Cal77
..... that the accused is guilty of an offence punishable under section 211, penal code. i am acting on the assumption that he has committed such an offence. now, if such an offence has been committed, it was committed in relation to or in connection with ..... railway at shalimar which statement was treated as the first information report.3. the defence taken was that the accused acted bona fide when he made his report to the police and that his case came within exception 8 of section 499, penal code. it was also argued that the ninth exception operated because the statement was made in good faith ..... there can also be no doubt that if he is guilty of an offence punishable under section 211, penal code, he would also be guilty of having committed an offence punishable under section 500, penal code as there would be no ground for holding that he acted bona fide. i should like it to be clearly understood that i am not suggesting .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-24-1949
Reported in : AIR1950Cal134,54CWN307
..... i. e., 12th april 1891. sir comer petherem c. j. and beaverly j. held that the suit was governed by the provisions of the bengal tenancy act as contained in section 184, and schedule iii, article 2 (d), the period of limitation being three years from the last day of the bengali year in which the arrear ..... to bring a suit for the realisation of the arrears as under the provision contained in the bengal tenancy act.6. section 65 of this act, practically similar to sections 11 and 15, patni regulation, does not contradict section 17 of that regulation. therefore section 65 applies to putni tenures: pearymohan v. sreeram chandra, 6 c. w. n. 794, basant kumar ..... i would, however, indicate the nature of the difference and the foundation, if any, in support of either contention.8. section 195, clause (e), definitely attracts sections 67 and 178 (1) (i), bengal tenancy act for all patni tenures. a long line of decisions, some of which are referred to above, support the view that provisions contained .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-26-1949
Reported in : AIR1950Cal570,[1950]18ITR126(Cal)
..... which the company received from the mills and they were proved by vouchers. bat no declaration showing the proportion in which the commission was shared under section 12a, income-tax act, was filed before the income-tax officer. it is further stated that the parties concerned were approached by the applicant to make the required declaration, ..... the commissioner of income-tax did not oppose a reference to this court and that is why the question aforesaid was referred to us for our opinion.5. section 12a, income-tax act, was introduced in the year 1939 after the judgment of the judicial committee in tata hydro electric agencies, ltd., bombay v. commissioner of income tax, ..... to counteract the decision of the judicial committee in tata hydro electric case , and also to remove doubts with reference to the application of section 10 (2) (xv), income-tax act. it is often difficult to determine whether a particular payment represented by a share of profits has been made in order to earn such profits .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-29-1949
Reported in : AIR1952Cal429
..... and enjoyed' and if the property was intended not for security which is the essence and reality of a mortgage transaction but only as a mere device and act of parties to create jurisdiction for this court, then the inclusion of such property in the mortgage deed does not confer jurisdiction on this court to entertain a ..... was done in this transaction by plain-tiff n. l. roy, who is a practising solicitor of this court, and particularly when this plaintiff n. l. roy acted as the solicitor for the defendants in the conveyance by which the defendants purported to purchase the undivided l/48th share in 20 garanhatta street. one of the original, ..... mortgage was executed. the conveyance purports to be from one debeswar mukherji. it is marked ex. 1 in this suit. in the conveyance the plaintiff mortgagee nanilal roy acted as solicitor and the conveyance was prepared by him at his office. mr. bhaduri's evidence is that the defendants had never had any calcutta properties within the jurisdiction .....
Tag this Judgment!Court : Kolkata
Decided on : Aug-30-1949
Reported in : AIR1951Cal10,54CWN544
..... the respondents from proceeding with the said arbitration.15. on 30-7-1948 the respondents applied to this court for a stay of the suit under section 34, arbitration act. the appellants contended that there was no submission to arbitration and that application for stay ought therefore to be dismissed. on 24-8-1948, sinha j ..... clause 17 of the terms and conditions of the contract between bubna more & co. and the respondents-is void for uncertainty and he has relied on section 29, contract act. where a contract is uncertain, performance of which could never be enforced then it must be held that the contract is void for uncertainty. that was ..... cannot in general be specifically enforced and breach of them results only, in damages, the arbitration clause can be specifically enforced by the machinery of the arbitration acts. the appropriate remedy for breach of the agreement to arbitrate is not damages but its enforcement. moreover there is the further significant difference that the courts in .....
Tag this Judgment!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 : Sep-02-1949
Reported in : AIR1952Cal306
..... plffs. to a municipality pursuant to an agreement between the parties. there was no written contract signed by two councillors as required by section 45, madras district municipalities act, of 1884. it was held that the contract could not be sued upon. the question then arose as to whether compensation could be claimed under ..... section 65, contract act. it was held that the plff. was entitled to compensation under section 65, contract act & the decision in 54 cal 189 was followed. jackson j. ..... b) that a man cannot be allowed to do by indirect means what he is forbidden by law to do directly. he held that the section of the district municipalities act & section 65, contract act, were not inconsistent & further held that the general law permitted a party to get relief when on account of special law the agreement could .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-07-1949
Reported in : AIR1950Cal146,54CWN310
..... the case of jatindra nath v. binode behari, 52 i. c. 289: (a. i. r. (6) 1919 cal. 167) that the old section 73, bengal tenancy act had no application to non-transferable occupancy holdings. by reason of the transfer therefore the transferee of a non-transferable occupancy holding did not become liable to pay ..... party no. 2 was impleaded as an occupant in possession. the proceedings under section 37a, bengal agricultural debtors act continued before the special debt settlement board. the application was ultimately allowed by the board. an appeal was taken against the decision of the board ..... a party, presumably because the purchase by panchanan singh was not recognised by the landlord. after the coming into operation of section 37a, bengal agricultural debtors act an application was filed under that section by the present petitioner who had succeeded to the interest of panchanan singh on 24th may 1943. on 31st january 1945 opposite .....
Tag this Judgment!