Court : Punjab and Haryana
Decided on : Mar-25-1949
Reported in : AIR1949P& H359
..... . it will suffice to quote only the observations of lord alverstone, c.j. in in re worsley `, which was a case under the english bankruptcy act, 3883, section 4, sub-section (1)(d). at p. 314 the learned chief justice said:in my opinion, when you find a shop is shut up, no address left, and ..... was raised only for the purpose of enabling the debtors to avail themselves of the benefit of section 25, provincial insolvency act. section 6 enumerates the acts of insolvency. section 7 provides thatsubject to the conditions specified in this act if a debtor commits an act of insolvency, an insolvency petition may be presented either by a creditor or by the debtor ..... . 3(c)(i) and accordingly made an adjudication order against both the debtors, jagan nath and piarey lai. jagan nath alone preferred an appeal under section 75, provincial insolvency act, before the district judge, delhi, who, in agreement with the insolvency judge upheld the latter's order and dismissed the appeal. jagan nath has now .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-25-1949
Reported in : (1949)51BOMLR725
..... cannot be recovered from the assessee company itself. now, in this case the income-tax officer had acted under section 18(3a) and section 18(3c). section. 18 (3a) casts an obligation upon any person responsible for paying to a person not resident in british india any interest not being 'interest ..... to take the agreement between the state and the assessee company into consideration, the income-tax officer was fully competent to make the necessary order under section 23a of the act.8. with regard to the second question, sir jamshedji contends that the shareholders are not liable to pay any dividend and therefore such a dividend ..... any part of these profits by way of dividends to its shareholders who were three in number. thereupon the income-tax officer took action under section 23a (1) of the act and ordered that all the assessable profits of the company should be deemed to have been distributed amongst the shareholders of the company. after the .....
Tag this Judgment!Court : Orissa
Decided on : Mar-25-1949
Reported in : AIR1952Ori223
..... the mohammedan government as the official domain or savaram and labelled them private lands, but also created another kind of private lands which is defined in the proviso to section 185 of the act. the proviso indicates that 'all land which is proved to have been cultivated as private land by the land-holder himself, by his own servants or hired labour ..... estate, under exts. 8 and 8(a). but the acquisition of a ryoti interest in ryoti land will not convert the character of the land into private land. section 8 of the act prevents a merger of the interests. the lessee of the private land is called a tenant of the private land as distinct from a ryot of a ryoti land ..... cents which the mustajar alone was entitled to cultivate, would also be cultivated by the executants according to their share in the village. ex. 1/j/1881, 1/i/1884 and 1/m/1884 are similar muchalikag for faslis 1291, 1294 and 1295. the plaintiff has also filed exs. 1, 1/a, 1/b, 1/c, which are muchalikas for the period .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-25-1949
Reported in : [1949]17ITR499(Bom)
..... be recovered from the assessee company itself. now, in this case the income-tax officer had acted under section 18(3a) and section 18(3c). section 18(3a) casts an obligation upon any person responsible for paying to a personal not resident in british india any interest not being 'interest ..... to take the agreement between the state and the assessee company into consideration, the income-tax officer was fully competent to make the necessary order under section 23a of the act.with regard to the second question, sir jamshedji contends that the shareholders are not liable to pay any dividend and therefore such a dividend cannot ..... part of these profits by the way of dividends to its shareholders who were three in number. thereupon the income-tax officer took action under section 23a(1) of the act and ordered that all the assessable profits of the company should be deemed to have been distributed amongst the shareholders of the company. after the .....
Tag this Judgment!Court : Chennai
Decided on : Mar-25-1949
Reported in : (1949)2MLJ84
..... concerned in the goods to which the mark has been affixed. the same principle has been accepted and applied in another decision by fry lord justice in edwards v. dennis (1884) 30 ch.d. 454. the learned lord observes:no trade-mark can be assigned except in connection with the goodwill of the business in which it has been used, which ..... h.l. 129. in proctor v. bennis (1887) 36 ch. d. 740 lord justice cotton observed:it is necessary that the person who alleges this lying-by should have been acting in ignorance of the title of the other man, and that the other man should have known that ignorance and not mentioned his own title. and at page 761 lord .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-25-1949
Reported in : AIR1949Bom367; (1949)51BOMLR623
..... based upon the consideration of the hardship to the individual and also upon the larger consideration of public policy. the doctrine of lis pendens enacted in section 52 of the transfer of property act is, i think, based upon expediency, that is, upon the consideration of hardship that may be caused to a party by the opposite party ..... 1(5, 1942, by the learned joint first class subordinate judge holding that there was no legal objection why he should not treat the application as one under section 47 of the civil procedure code and further holding that the application was within time as it had been filed within three years from the date of dispossession. the application ..... transferring the property pending the suit so as to defeat the right of the first party. the principles underlying these sections have been stated in the leading .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-25-1949
Reported in : AIR1949P& H354
..... years. the contention raised in the court of appeal was that money borrowed for the marriage expenses of rustam ali ought to have been held for necessity. now section 5, child marriage restraint act, xix [19] of 1929, provides:whoever performs, conducts or directs any child marriage shall be punishable with simple imprisonment which may extend to one month, or ..... , or with both, unless he proves that he had reason to believe that the marriage was not a child marriage.for the purpose of this act 'child' is defined in section 2 of the act which enacts:'child' means a person who if a male is under eighteen years of age and if a female is under fourteen years of age ..... the vendor for the marriage expenses of rustam ali, a child of 12 or 13 years of age, was advanced for the performance of an act which constitutes an offence under sections 3 and 5, child marriage restraint act, xix [19] of 1929. obviously this sum. was not a sum covered by valid necessity under the rule of custom.9. finding, .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-26-1949
Reported in : [1950]18ITR1(P& H)
..... legally amount to a partition of the joint hindu family property amongst the various members or groups of members in definite portions within the terms of section 25a, sub-section (1), of the act. as already mentioned, counsel cited sher singh nathu ram v. commissioner of income-tax, punjab,biradhmal lodha v. commissioner of income-tax, commissioner ..... portions legally amounts to a partition of the joint family property amongst the various members or groups of members in definite portions within the terms of sections (1), of the act ?'the facts so far as material are that the applicant were assessed as hindu undivided family during the year preceding 1943-44. in the ..... counsel for the assessee, contends that though a mere reference to arbitration does not amount to a partition of the joint family property within section 25a(1) of the income-tax act, 1922, a reference to arbitration with a view to have the joint family property partitioned in definite portions legally amounts to a partition of .....
Tag this Judgment!Court : Chennai
Decided on : Mar-28-1949
Reported in : AIR1950Mad194
..... next decision cited by the learned counsel is reported in krishnaji nilkant v. secretary of state : air1937bom449 . that decision also construes and expresses the scope of section 30, government of india act. the learned judges accepted and followed the decision reported in municipal corporation, bombay v. secretary of state, 58 bom. 660 : a. i. r. 1934 ..... multiply cases except to cite a decision of this court reported in sankara mining syndicate ltd., nellore v. secry. of state : air1938mad749 in considering section 30(2), government of india act, leach c. j. observed at p. 147 :'with regard to the contention that a valid contract had been entered into by the local ..... j.1. the only point that arises in this appeal is whether the suit contract is valid, and whether it complies with the provisions of section 175, government of india act, 1935.2. the defendant is merchant carrying on business in coimbatore. the government required groundnut oil for use in the government oil factory at calicut .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-28-1949
Reported in : AIR1949P& H401
..... there and a wajib-ul-arz being a part of the record of rights any statement contained therein will ordinarily carry a presumption of correctness as provided in section 44, punjab land revenue act. the presumption, however, is indisputably a rebuttable one and its strength must vary according to the circumstances in which the statement purports to have been made, the presumption ..... or group of families concerned and not merely that it has been followed in just a number of cases. in atar singh v. nihal singh and ors. 125 p.r.1884 there were 20 instances of chundawand succession against 12 instances of pagwand succession, but the chief court bench declined to hold the ohundawand rule to have been proved to apply .....
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