Court : Supreme Court of India
Reported in : AIR1954SC181; [1954]1SCR391
..... by the trial judge and this finding has not been reversed in appeal. the only other thing necessary to entitle the plaintiff to claim the protection of section 30(2) of the act is to show that mukherjee obtained possession of the shares with the consent of the seller or his agent, and it is on this point alone that ..... been referred to a number of cases decided by english courts where similar questions have arisen in regard to the provisions of section 25(2 of the english sale of goods act and section 2(1) of the factors act which employ almost the same language with reference to dispositions made by a purchaser or mercantile agent who obtained possession of ..... physical custody and whether there was consent of the owner or not has to be determined with reference to the definition of 'consent' as given in section 13 of the indian contract act. if there was consent in fact, it is immaterial that it was induced by fraud or misrepresentation and in the determination of this matter, no principle .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC198; [1954]25ITR27(SC); (1954)IMLJ146(SC)
..... in british india and (3) whether on the facts and in the circumstances of the case, the provisions of the indian income-tax act contained in section 4(1) with the sub-sections and section 4a(c)(b) are not ultra vires in so far as they seek to assess foreign income of the company registered outside british india ..... operations carried on in the taxable territories and those arising from business operations carried on without the taxable territories is based not on the applicability of section 42(3) of the act but on general principles of apportionment of income, profits or gains. that was really the ratio of the judgment of the majority in commissioner of ..... agreed with the other learned judges in dismissing the appeal, his decision was based upon the statutory provisions of the excess profits tax act which incorporated section 42(3) of the income-tax act. but the majority of the judges took a different view. their lordships not only rested their decision on the statutory provisions but dealt .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC176; (1954)IMLJ152(SC); [1954]1SCR424
..... by defendant no. 1 by defendant no. 2, his second wife. on the admitted facts of the case, there could be no question that the operation of section 112 of the indian evidence act would be attracted and the plaintiff being born during the continuance of a lawful wedlock between his mother and his alleged father, a conclusive presumption of legitimacy would ..... plaintiff, to whom special leave to file the appeal in form forma pauperis was granted by this court. 4. it may be stated at the outset that the presumption which section 112 of the indian evidence act contemplates is a conclusive presumption of law which can be displaced only by proof of the particular fact mentioned in the ..... it may be noted that the old common law doctrine has itself been abrogated in england by the provision of section 7 of the matrimonial clause act, 1950 (vide re jeniot, 1952 1 all e.r. 1228.). 5. the position in law being thus made clear, the question for our consideration primarily is whether the learned judges .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC158; [1954]25ITR58(SC); [1954]1SCR541
..... are at present in force in this state.' 5. the constitution of india then came into force on january 26, 1950. it repealed the government of india act, 1935, including section 101 thereof, and brought all the part b states, including rajasthan, within the union of india, incorporating the territories of all those states in the 'territory ..... income'. in exercise of that power and pursuant to the recommendation of the indian states finances enquiry committee referred to above, parliament enacted the finance act, 1950 (act xxv of 1950) providing by section 2(1) that income-tax and super-tax shall be charged 'for the year beginning on the first day of april, 1950,' (i.e ..... 'assessment' in that context should be taken to mean. charge of income to tax and its computation are matters governed by other provisions of the indian act. all that section 2(14-a) does is to define what the expression 'taxable territories' means in certain cases and for certain purposes wherever that expression is used in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC92; (1954)IMLJ314(SC); [1954]1SCR587
..... . 82. in the light of the foregoing discussions and the conclusions reached by me i now proceed to examine the contention that the impugned section 7 of the amending act (vii of 1950) is unconstitutional in that it infringes subodh bose's fundamental right to property guaranteed by article 31. the argument is that ..... the individual by making parliament supreme. 25. on this view of the meaning and effect of article 31, the question is whether section 7 read with section 4 of the amending act infringes the fundamental right of the respondent under that article. these provisions by their retrospective operation undoubtedly abridge the respondent's rights of ..... must have the same connotation in both the provisions, and the respondent, having been 'deprived' of it under the authority of law, namely, section 7 of the amending act, such deprivation was lawful and could not be challenged. in support of this contention learned counsel strongly relied on the observations of my learned brother das .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC119; (1954)56BOMLR681; [1954]24CompCas103(SC); (1954)IMLJ355(SC); [1954]1SCR674
..... impugned ordinance, under which the mills could be managed and run by directors appointed by the central government. on the 9th january, 1950, the central government acting under section 15 of the ordinance delegated all its powers to the government of bombay. the government of bombay then appointed certain directors who took over the assets and ..... in respect of which the parliament has power to make laws.' general regulations styled as the national security regulations were made under the national security act, 1939-1943, section 5. regulation 54 relates to the taking of possession of land by the commonwealth and other regulations provide for the ascertainment and payment of compensation ..... for the sholapur spinning and weaving company limited. 74. there is no suggestion either in this long title or in the body of the act except in section 12 that the act is intended only to be a temporary emergency measure. the object of the ordinance was stated to be to provide employment to a large .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC155; (1954)56BOMLR280; [1954]25ITR50(SC); [1954]1SCR444
..... in british india at rs. 3,00,000 and its profits at rs. 75,000 on the sale of these goods in mysore. in view of the provisions of section 42 of the act half of this profit, i.e., to the extent of rs. 37,500, was deemed to accrue or a rise in british india, because of the business connection ..... after resettling it in these terms :-'whether on the facts and the circumstances of the case the income-tax officer was right in applying the provision of section 42(1) of the income-tax act and holding that rs. 37,500 were profits deemed to accrue in british india and in including in the assessment a portion thereof.'5. this appeal is ..... since been replaced by the words income deemed to accrue or arise within british india' which makes it clear that the main object of sub-section (i) was to define that expression [see section 12(a) of act xxii of 1947]. nor can the title of a chapter be legitimately used to restrict the plain terms of an enactment.' 19. the same view .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC139; [1954]1SCR842
..... ' of all 'intermediaries' situates in the state of orissa. in pursuance of the powers so conferred the state government issued notifications from time to time under section 3 of the act and among the notifications so issued are the three which affect the present petitioners. 30. this action of the state government was challenged on a number of ..... letter dated the 19th july, 1943, referred to above admitted the existence and contents of the ekrarnama, secondary evidence is, strictly speaking, admissible under section 65(b) of the indian evidence act. it may also be mentioned here that in the grounds of appeal set forth in the petition for leave to this court no grievance was ..... name known. this is a clear enunciation of the policy which is sought to be implemented by the operative provisions of the act. whatever discretion has been vested in the state government under section 3 or section 4 must be exercised in the light of this policy and, therefore, it cannot be said to be an absolute or .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC150; [1954]1SCR578
..... this report cancelled the petitioners' allotment in village, dhakala, on the 1st july, 1952. this point was raised before the deputy custodian general also but he held that section 12 of the central act did not require notice of cancellation to be issued to the petitioners and in any case the order in question was not without jurisdiction, as there had been ..... withdrew the petition some time in 1952. the original allotment was, however, canceled on the 1st july, 1952. this order was challenged by a revision under section 27 of the administration of evacuee property act, 1950. the deputy custodian general dismissed the revision petition on the 2nd december, 1953, holding that the order of the deputy custodian was not illegal or without .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC118; [1953]23ITR180(SC); [1953]4SCR46
..... instance remit the matter to the high court for their decision on this question but as the question is one of law depending on the construction of the relevant sections of the act it will save time if it is decided by us here and now. it is not disputed that we have the power, on the hearing of this appeal, ..... been served on the commissioner of income-tax, madras, on march 8, 1946, the latter on may 1, 1946, made an application before the appellate tribunal under section 66(1) of the act and prayed that three questions formulated by him in his petition should be referred to the high court. the contention was that the appellate tribunal had no jurisdiction ..... , 1945, was made payable in equal moiety on or before september 30, 1947, and march 31, 1948. he, however, did not issue any notice of demand under section 29 of the act. 4. being aggrieved by the inclusion of rs. 13,541 as the alleged unassessed foreign income of earlier years remitted to india during the year of account the assessee .....
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