Court : Allahabad
Decided on : Nov-15-1949
Reported in : AIR1950All303
..... rs. 1,000 and was, therefore, an agriculturist. the matter has to be decided with reference to the definition of 'agriculturist' in section 2, sub-section (8) of the act, read with section 3 (e) of the act. section 2, sub-section (3) runs as follows:' 'agriculturist' means a proprietor of a mahal or of a share in or portion of a mahal or a ..... his son were members, was rs. 1,700, i. e., more than rs. 1,000, and as such he was not an agriculturist as defined in section 2, sub-section (3) of the act. it is true that ten times the local rate payable by the joint hindu family of the appellant was rs. 1,700. the question is whether the ..... if they did apply, then the debtors were not 'proprietors of that land within the meaning of the definition of that term in section 2 (13), u. p. debt redemption act. 'proprietor' has been defined in that section as follows:'section 2 (13). 'proprietor' includes a superior proprietor and an inferior proprietor, but does not include a mortgagee or in agra a .....
Tag this Judgment!Court : Chennai
Decided on : Nov-16-1949
Reported in : AIR1950Mad454; [1950]18ITR150(Mad)
..... business carried on in-british india.14. the next contention of mr. bhashyam and the one which was urged before the appellate tribunal is that even applying section 10 of the act the computation of the business profits derived by the assessees from ceylon, the asses-sees are entitled to a deduction in respect of the sum of rs ..... claimed was not allowed by the income tax authorities and the appellate tribunal. it was claimed that the assesses was entitled to deduct this amount under section 10 (2) (xi) of the act. under that clause bad and doubtful debts are allowable deductions provided in the case of banking or money-lending business the amount represents a loan ..... . 453 being overdrawings of an employee against his salary should be treated as an irrecoverable loan of the applicants' money-lending business within the meaning of section 10 (2) (xi), income tax act, when that amount was not realisable after the death of such employee ?(b) whether the sum of rs. 84,388 paid by the applicants to .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-16-1949
Reported in : AIR1952All628
..... is an application for revision of an order passed by mr. gopal chandra sinha additional civil judge, hardoi, in a proceeding initiated by an application under section 12, agriculturists' relief act. it arises on the following facts: durga prasad, gaya prasad & nand ram owned a 10 biswas zamindari share in village jalalpur in hardoi district. by ..... that the decision of the two courts below must be upheld. it was contended by mr. naimulla, learned counsel for the applicant, that the application under section 12, agriculturists' relief act, was filed in the court of the collector, which was a court of special jurisdiction. that an application, like the present he argued, could not ..... 3. it was argued by mr. naimullah that the munsif of bilgram was not competent to try the present suit or entertain proceedings initiated under section 12, agriculturists' relief act. it is well settled that the competency of a court to try a subsequent suit must be determined with reference to the point of time .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-16-1949
Reported in : AIR1950All369
..... be considered by a bench of two judges.2. the applicants are on their trial for an offence under section 5, explosive substances act. during the course of the trial, was tendered in evidence a report from the inspector of explosives. it was received in evidence and exhibited without any objection on the part of the defence, the result ..... was fixed as the date for the delivery of the judgment in the case. on 2nd august 1949, the assistant government pleader applied that the inspector of explosives be examined under section 540, criminal p. c, for the purpose of formally proving his report. the object of this application was, therefore, clearly to meet a technical objection ..... that the trial was closed when this order was made, and, therefore, the court had no jurisdiction to summon the inspector of explosives as a witness under section 640, criminal p. c. at that stage.4. section 540, criminal p. c., reads as follows:'any court may, at any stage of any enquiry, trial or other proceeding under .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-17-1949
Reported in : AIR1950All337
..... makes it penal for any person to purchase or sell cane in a reserved area in contravention of the provisions of sub-section (3) or sub-section (4) of section 18 of the act. sub-section (3) of section 18 of the act prohibits the purchase of cane grown in a reserved area without the permission of the provincial government, by the purchasing agency or ..... for which, the area was reserved.9. we are thus of the opinion that the prosecution has failed to prove the existence of a proper order contemplated by section 15 (l) of the act, reserving the area, from where the respondents are alleged to have purchased sugarcane, for the l. h. sugar factory and oil mills, pilibhit, and has ..... a specification of the factory for which that area is reserved. an order which does not contain these particulars cannot be regarded to be a proper order under section 15 of the act.6. it is the case for the prosecution that the area where the cane was grown, which is alleged to have been purchased by the respondents, .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-17-1949
Reported in : AIR1952All399
..... j.1. these are two connected appeals by the judgment-debtors arising out of two orders passed by the court below dismissing certain objections tiled by the judgment-debtors under section 47, civil p. c. appeal no. 573 of 1945 is directed against an order passed on 6-9-1945, by which the court below dismissed the objections filed by ..... state, 1932 all. l. j. 842, that the receiver when he entered into a contract with raghubir saran for the sale of two shops belonging to the insolvents was acting in the course of his duty and with the permission of the court. under these circumstances, any claim which could be established by raghubir saran or his representatives against the ..... that a contract for sale entered into by the official receiver in respect of the sale of two shops to one raghubir saran fell through. the receiver was undoubtedly acting in the course of his duty as a receiver and with the sanction of the insolvenay court. on 16-5-1941, when a conditional order of discharge was passed .....
Tag this Judgment!Court : Kolkata
Decided on : Nov-18-1949
Reported in : AIR1950Cal196
..... a sale of the choukidari chakran lands under the provisions of section 55, village choukidari act.5. the first contention turns on the provisions of section 54, village choukidari act, 1870, and sections 6 and 13, bengal land revenue sales act.6. section 54, village choukidari act, 1870, states that whenever an assessment has been made in respect ..... khirod chandra : air1942cal173 . judged by the above principles it cannot be said that the description of the property sold in the notification under section 6, bengal land revenue sales act, 1859, was such as to vitiate the sale. the first contention raised on behalf of the appellant must therefore fail.8. the second ..... of the plaintiff appellant has contended in the first place that there was misdescription both in the requisition under section 54, village choukidari act 1870 and in the notification under section 6, bengal land revenue sales act, 1859, and the misdescription was such as to justify the plaintiffs' prayer for a reversal of the .....
Tag this Judgment!Court : Chennai
Decided on : Nov-18-1949
Reported in : AIR1950Mad704; [1950]18ITR163(Mad)
..... fundamental question that arises for decision is therefore whether the two lines of business carried on by the assessees constitute the same business within the meaning of section 24 (2), income-tax act, or distinct businesses. under clause (2) :'where any assessee sustains a loss of profits or gains in any yean being a previous year, not ..... whether two dealings in different commodities or the carrying on of different lines of business would constitute the same business or not, within the meaning of section 24 (2) of the act. one thing, however, seems to be definite, and that is that common ownership alone would not constitute different lines of business the same business; ..... venture in a particular year need not persist in similar adventures in succeeding years in order that he may avail himself of the provisions of section 24 (2) of the act. the fact that in a particular year the assessees did not enter into forward or speculative contracts had not the effect of stamping their activities .....
Tag this Judgment!Court : Chennai
Decided on : Nov-21-1949
Reported in : AIR1950Mad785; (1950)IIMLJ21
..... judges held that so long as a partition had not been made at the instance of the widow in exercise of the right conferred on her under sub-section (3) to section 3 of the act, the status of the joint hindu family continues and the widow is capable of being represented in business transactions and in suits by the karta of the ..... and is liable to be attached by her husband's creditors. the learned judge points out that except for the restrictions on her powers by clause (3) of section 3 of the act, the widow takes the husband's interest subject to the rights and obligations to that interest and that interest was the interest of an undivied member of a joint ..... a suit on the note. the basis of his decision was that though the widow does not obtain the right given under the act by survivorship, she does not obtain her right by inheritance either. the effect of section 3 clause. (2) and (3), in the learned judge's opinion, may be regarded'as a survival of the husband's persona in .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-21-1949
Reported in : AIR1950All309
..... bank, filed an application under section 153, companies act proposing a composition scheme and praying for a meeting to be called of the creditors of the bank. this application was opposed by mr. hazari lal kapoor appearing ..... 1st august 1949, one of the creditors, shitala pd. singh, who claimed that a sum of rs. 10,000/- odd was due to him, gave notice under section 163, companies act, and not having received payment, filed an application for compulsory winding up of the jwala bank limited. on 16th september 1949, mr. sanyal, on behalf of the jwala ..... , an enquiry was held in the affairs of the jwala bank limited in the year 1947 and a report was made to the government of india. acting under the powers given under section 5 of the ordinance, the government of india prohibited the jwala bank ltd., from receiving fresh deposits. the relevant portion of the order no. f. .....
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