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expective claim under an inchoate award was not property within the meaning of section 205 of act viii [8] of 1859 (now repealed) & was not saleable in execution of a decree:'an existing debt, though payable at a future day, may be attached, .....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 : Mumbai
Decided on : Feb-22-1949
Reported in : AIR1949Bom402; (1949)51BOMLR788
..... mr. dharap, the provisions contained in the consent decree do not and cannot constitute a lease because they do not conform to the provisions of section 107 of the transfer of property act. that section lays down the mode of making leases mentioned therein and it provides that 'a lease of immoveable property from year to year, or for any ..... . but the executing court must give effect to the provisions of the law, and one of the provisions of the law is that contained in section 49 of the indian registration act which will not permit any document which is com-pulsorily registerable and which has not been registered to affect any immoveable property comprised in that document.8 ..... all leases are compulsorily registrable we cannot cut down that directive of the legislature and apply it merely to leases of a particular kind enacted in section 107 of the transfer of property act.5. there seems to be no reason in principle why a lease cannot be made by parties arriving at a compromise of a suit and .....
Tag this Judgment!Court : Orissa
Decided on : Feb-22-1949
Reported in : AIR1951Ori342
..... & putting it in the possession of his of his successor appointed by them. this power is however exclusively vested in the revenue officers by section 58, c. p. t. act & section 95 of that act expressly bars the jurisdiction of the civil ct. over such matters. there is no other consequential relief that; the pltfs. could pray for & ..... of service were left to be regulated by village customs which were embodied in the wazib ul arz prepared by the settlement officer under section 79 of that act which by virtue of section 82 of that act should be presumed to be correct. but the lambardar is not an independent authority. his appointment & dismissal rests with the revenue ..... cannot be said that the province of orissa is not a proper party. secondly, it was urged that a declaratory suit of this type is barred by section 42, specific relief act, , inasmuch as the pltfs. have not prayed for any consequential relief. strictly speaking, no consequential relief can be validly prayed for in the civil ct .....
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 : Chennai
Decided on : Feb-24-1949
Reported in : 1949CriLJ823; (1949)1MLJ488
..... sanitary officer of krishna that three tanks belonging to the zamindar of chellapalli were injurious to the health of the villagers, the president of the taluk board acting under section 100 of madras act v of 1884 by notice required the owner of the tank to clean, fence, and fill up the tanks, because on inspection it appeared to him to be dangerous to ..... under consideration), contrary to a notification issued in july, 1920, by the municipal council constituted under the repealed act of 1884 purporting to act under section 249 of the new district municipalities act v of 1920, some 21/2 months before the new act was put in force. the learned judges held that the whole procedure was void ab initio and that no conviction can be .....
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 : Mumbai
Decided on : Feb-28-1949
Reported in : (1949)51BOMLR960
..... after the word 'government' were omitted.12. in the year 1937 proceedings were initiated under the act for the acquisition' by the government of bengal of part of the land comprised in the 1884 patta. the notification under section 6 of the act provided that the land was 'required to be taken by government at the expense of the calcutta ..... in respect of these 3 plots. for the purpose of the present appeal it is only necessary to state that the whole of the compensation awarded under section 28 of the act for the value of the area acquired was awarded to the proprietors.14. being dissatisfied with the awards made by the land acquisition officer both the proprietors ..... and the respondents required this officer to refer the matter of each of the said awards for the determination of the court, and this was duly done under section 18 of the act. the references were heard by the special land acquisition judge, 24 parganas, and on november 7, 1941, the learned judge delivered a single judgment in .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-28-1949
Reported in : AIR1949All499
..... credit was not a loan, the subsequent mortgage deed was not to be held to be a transaction of loan within the meaning of that term under section 2 (10) (a), u.p. agriculturists' relief act. the same learned judge, however, sitting in a division bench in choudhury padam singh v. kunwar chandra raj saran singh : air1945all144 held as follows:the question ..... even press for an issue on the point-they are not entitled to get the benefit of chap. 5, u.p. agriculturists' relief act. they would, however, be entitled to the benefit of section 9, u.p. debt redemption act, that is, instead of interest being calculated at 6 per cent. with annual rests, they would be liable to pay interest at the .....
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