Court : Chennai
Decided on : Mar-18-1949
Reported in : (1949)2MLJ425
..... and kumaraswami sastri, j., have held that a sale in a revenue court passes the property to the purchaser free of encumbrances except those specified in section 125 of the madras estates land act. therefore, it is apparent that if the appellant is allowed to bring the holding to sale in a revenue court, he will get an undoubted advantage ..... three bench rulings and the single judge's ruling referred to above. 5. mr. subramania pillai contends that, in view of the amendment to sections 125 and 127 of the madras estates land act, the views expressed in those four rulings have become obsolete and that now the appellant will be free to bring the holding to sale in the ..... revenue court and realise his decree dues. i cannot agree as already stated the amendments of sections 125 and 127 have only emphasised the benefit .....
Tag this Judgment!Court : Chennai
Decided on : Mar-21-1949
Reported in : AIR1950Mad162
..... civil courts. the fact that an interim or initial detention is legal does not secure for it immunity from attack if the subsequent formalities prescribed by section 2 (2) and section 5 of act i [i] of 1947 are not substantially complied with and the continuance of the detention would become illegal by reason of such non-compliance. any ..... , the prosecution adduces evidence, the accused is given a right to rebut it, and conviction and sentence follow if the offence is found to be proved. section 2 of act i [1] of 1947 abrogates trial by a court and empowers the provincial government or its delegate, straightway to imprison a man if it is satisfied that ..... a full bench of the patna high court in which the delay complained of was the delay in communicating the grounds, under section 4, bihar maintenance of public order act corresponding to section 3 of the madras act. if the grounds of detention were not communicated to the detenu within a reasonable time and there is no acceptable explanation .....
Tag this Judgment!Court : Chennai
Decided on : Mar-21-1949
Reported in : (1949)2MLJ310
..... civil courts. the fact that an interim or initial detention is legal does not secure for it immunity from attack if the subsequent formalities prescribed by section 2(2) and section 3 of act 1 of 1947 are not substantially complied with and the continuance of the detention would become illegal by reason of such non-compliance. any other construction ..... 284 >:(1942) 1 k.b. 87 presently but before doing so, i may point out some of the consequences of the view taken by the learned judge. section 2 of act 1 of 1947 does not require that the order of detention should be served on the person ordered to be detained before he is arrested and indeed it does ..... . it is not necessary to state the authority and if the petitioner had raised the objection and seriously contended that the district magistrate was not empowered under section 18 of the act, the order would have been easily produced. we therefore think that there is no substance in this contention.24. it was also argued that the order .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-21-1949
Reported in : [1950]18ITR33(P& H)
..... case of a non-resident, what income, profits or gains are deemed to accrue, or arise, or to be received in british india under the provisions of the act; and from section 42(1), we find that all profits or gains accruing or arising to a non-resident, whether directly or indirectly, through or from any business connection or property ..... , whether such income, profits or gains were received or deemed to be received in or brought into british india [within the meaning of section 14(2)(c) of the act], or whether section 42(3) of the act had any application. the question was not considered in this case, whether the assessees buying of the materials which he exported and sold was ..... tribunal in its order of reference and in their final form they are as follows :-1. is mere purchase of raw material an operation within the meaning of section 42(3) of the act ?2. can any profit arise out of mere purchase of raw material ?3. whether there was any material before the tribunal to hold what proportion of .....
Tag this Judgment!Court : Chennai
Decided on : Mar-21-1949
Reported in : AIR1951Mad590
..... arose before us and was discussed whether an appeal lay to the federal court against the judgment of this court, we may deal with the point briefly.2. under section 3 of act i [1] of 1948, as from the appointed day, that is, 1-2-1948, an appeal shall lie to the federal court from any judgment to which the ..... , letters patent of the bombay high court, from a decision of the high court upon a case stated and referred to it by the chief revenue authority under section 51, income-tax act of 1916. from the elaborate discussion of their lordships and from the final conclusion, it becomes abundantly clear that the ratio decidendi of that decision was that the ..... decision or judgment or order made by the high court under section 51, income-tax act, 1918, was merely advisory, and not in the proper and legal sense of the term, final. it was necessary for their lordships to discuss the import of .....
Tag this Judgment!Court : Chennai
Decided on : Mar-21-1949
Reported in : (1949)2MLJ74
..... arose before us and was discussed whether an appeal lay to the federal court against the judgment of this court, we may deal with the point briefly.2. under section 3 of act i of 1948, as from the appointed day, that is, the first day of february, 1948, an appeal shall lie to the federal court from any judgment: ..... of the letters patent the words are' from any final judgment, decree or order.' it may be noticed that according to the definition contained in section 2(b) of act i of 1948 'judgment to which this-act applies ' means ' any judgment, decree or final order 'and not' any final judgment, decree or order'. the difference in the language makes the ..... patent of the bombay high court from a decision of the high court upon a case stated and referred to it by the chief revenue authority under section 51 of the indian income-tax act of 1918. from the elaborate discussion of their lordships and from the final conclusion, it becomes abundantly clear that the ratio decidendi of that decision, .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-23-1949
Reported in : AIR1950Bom51
..... the lessees paid the lessor for that species of occupation which the contract between them allowed and it was, therefore, income from other sources within the meaning of section 12 of the act. of course it is to be noted that in this case the privy council was looking at the matter from the point of view of the vendor and not .....
Tag this Judgment!Court : Chennai
Decided on : Mar-23-1949
Reported in : (1949)2MLJ413
..... faith could be predicated or postulated in respect of a situation characterised by want of due diligence or by gross negligence. for the purpose of the indian limitation act, we have in section 2 thereof the definition of good faith which enacts that, unless there is anything repugnant in the subject or context, nothing shall be deemed to be done ..... rule 9, civil procedure code and that the same reasoning would apply to the case of junior members of a marumakkattayam or aliyasanthana family. referring to thenju v. chimmu i.l.r.(1884)mad. 413, mr. sundara aiyar made the observation earlier in his book at page 92, as noticed by venkataramana rao, j., himself that it is not clearhow much ..... the doubt expressed by the learned author at page 92 is well founded, and for reasons already stated by us thenju v. chimmu i.l.r.(1884)mad. 413, cannot be accepted and acted upon as correct law in view of the full bench decision. the analogy of cases of minors relied on by the learned author in support of .....
Tag this Judgment!Court : Chennai
Decided on : Mar-23-1949
Reported in : (1949)2MLJ70
..... him to discharge or meet the liability he owed to the bank. the endorsement, therefore, was supported by valuable consideration and the plaintiff unless the presumption under section 118 of the negotiable instruments act is rebutted would prima facie be holder in due course. of course, we-are not expressing any opinion on the merits of the case and we are not ..... reason of want of notice of dishonour he suffered any prejudice and in those circumstances he would not be entitled to notice as the case falls under section 98(b) of the negotiable instruments act. he is a person who suffered no damage and therefore would not be entitled to any notice as he never deposited any money in the bank. the .....
Tag this Judgment!Court : Chennai
Decided on : Mar-23-1949
Reported in : AIR1950Mad226
..... enable him to discharge or meet the liability he owed to to the bank. the endorsement, therefore, was supported by valuable consideration and the plaintiff unless the presumption under section 118, negotiable instruments act is rebutted, would prima facie be holder in due course. of course, we are not expressing any opinion on the merits of the case and we are not ..... by reason of want of notice of dishonour he suffered any prejudice and in those circumstances he would not be entitled to notice as the case falls under section 98(b), negotiable instruments act. he is a person who suffered no damage and therefore would not be entitled to any notice as he never deposited any money in the bank. the plea .....
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