Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: old Year: 1949 Page 50 of about 527 results (0.126 seconds)

V.M.N. Radha Ammal Vs. the Commissioner of Income-tax

Court : Chennai

Reported in : AIR1950Mad538; [1950]18ITR225(Mad)

..... in certain circum-stances, could be created by an agreement among the coparceners of the joint family. coparcener-ship is a necessary qualification for managership of a joint hindu family. act (xviii [18] of 1937) gives the widow of a coparcener a limited interest in the share which inhered in him at the time of his death. it applies ..... with the partnership relating to handloom business. this deed was presented for registration before the income-tax authorities under section 26-a of the act. under this document the widow agreed to treat arumugha mudaliar as a partner and she purported to act as guardian of the six minor sons. the registration of the deed was refused by the income tax officer ..... satyanarayana rao, j.1. the only question (that has been referred to us by the appellate tribunal under section 66 (1) of the act is whether in the circumstances of the case, the tribunal was correct in law in holding that the partnership deed cannot be registered. 2. one v.m. narayanaswami mudaliar .....

Ghulam Kadir and anr. Vs. the Municipal Council Negapattinam Represent ...

Court : Chennai

Reported in : AIR1950Mad460

..... that defendant 7 came to know of it only in march 1944, but even then unless he is in a position to take advantage of section 18, limitation act, he cannot get over the bar of limitation. section 18, however, is applicable only against the person guilty of the fraud. it is not sufficient, therefore, to attribute and prove fraud against ..... decree against all the defendants. along with this petition to set aside the ex parte decree defendants 7 and 10 filed the present petition to set aside the sale under section 47, civil p. c. the sale was claimed to be illegal and void; its validity was attacked on various grounds: (1) the decree itself was a void decree, ..... ground, bona fide court auction purchasers must not be deprived of the benefit of the provisions of the limitation act under article 166 and article 12 and that it is not consistent with the policy of the act to apply section 18 against them where they are not shown to be parties to the continuing influence of the fraud committed by .....

Banglore Woollen, Cotton and Silk Mills Co. Ltd., by Agents Binny and ...

Court : Chennai

Reported in : AIR1951Mad361; [1950]18ITR423(Mad)

..... british india. from the facts stated above, he inferred that there was business connection of the company in british india within the meaning of section 42 (1) of the act and applying section 42 (3) he arrived at the profits which were reasonably attributable to the operations carried out in british india.7. the assessee appealed to ..... . the agreement was construed to be a licence and not a sale and that the relationship brought about by the agreement was connection of business within section 42 (1) of the act. beaumont c. j. in cotisidering the meaning of the expression 'through or from any business connection' observed that it connotes some element of continuity ..... the factory in the united provinces. the existence of tbe factory and a branch at calcutta certainly constitute a business connection. the case was decided under section 83 (1), income-tax act, 1918, where also the same expression occurs. in commissioner of income-tax burma v. messrs steel brothers and co. ltd., 3 rang. 614, .....

Talipatigala Estate by Partner, V.S. Sivalingam Chettiar Vs. Commissio ...

Court : Chennai

Reported in : AIR1950Mad781; [1950]18ITR320(Mad)

..... the income-tax officer having taken action within the period of four years of the end of that year, the assessment on the firm was justified under section 34, income-tax act. we do not think there is any room whatever for the argument advanced on behalf of the assessee that there has been no honest exercise of the ..... the profits of the partnership business carried on in ceylon. in the assessment year 1942-43 the firm was sought to be assessed as a resident under section 34 of the act on the ground that its income had escaped assessment for the previous assessment year 1941-42. it is contend-ed by the learned advocate for the assessee ..... talipatigala estate could be held to be controlled and managed in british india and is therefore resident and ordinarily resident in british india under section 4a,indian income-tax act? (2) whether the proceedings under section 34 could be initiated against a firm which was not assessed previously when one of the partners of the firm had been individually .....

Rajam Bharathi Vs. Damodaran Naidu and anr.

Court : Chennai

Reported in : AIR1950Mad730

..... shall be justified in accepting this distinction. the learned chief justice there states;'it is further argued that the fact that the decision of this judge is, by section 57 of the act (local boards act) and by the rules, final, precludes any revision. there is really no authority adduced in support of that preposition and, in my judgment, it would be quite ..... as against 459 secured by her closest competitor mr. damodaram naidu. mr. damodaran naidu thereon filed a petition under rule (2) of the rules framed under section 59(2), and section 347 (1), city municipal act to have the election set aside. in para 3 (a), of his petition he alleged that on the day of polling a son of the petitioner named ..... the matter is brought upto it in appeal. in venkatagiri ayyangar v. h. r. e. board, madras , the privy council has restated the law as follows :'as long ago as 1884 in the case of amir hassan khan v. sheo baksh singh, 11 cal. 6 : 11 i. a. 237, the privy council made the following observation upon .....

Raghubir Gir Vs. Badam Gir

Court : Allahabad

Reported in : AIR1951All250

..... the abadi was saleable.5. the main point for determination in the second appeal centres round the interpretation of the definition of the word, loan', in section 2, sub-section (9), u. p. debt redemption act which is :' 'loan' means an advance in cash or kind made before 1-6-1940, recoverable from an agriculturist or a workman or from any ..... no. 191 of 1946.4. the first appeal has no force on merits. the abadi land does not come within the definition of the word, 'land,' in section 2, sub-section (8), u. p. debt redemption act which is :' 'land' means land in a mahal in the u. p. but does met include land occupied by buildings or appurtenant thereto. . . ..'it is ..... advance should be treated as a whole in considering the definition of the word, 'loan', in proceedings under the u.p. debt redemption act can be inferred from the provisions of section 11 of the act which has provided for the apportionment of a loan when it is a joint loan due from several persons any of whom is an agriculturist .....

Kale Khan Vs. Rex Through Tarachand

Court : Allahabad

Reported in : AIR1950All417

..... . 12/-with effect from 1st april 1947. it was contended that this enhancement to rs. 12/- per mouth was in contravention of the provisions of the act and, consequently, punishable under section 8.2. the trial took place before shri r. t. i. mohan, city magistrate. he tried the applicant summarily. some witnesses were examined in. ..... eluding tara chand who also filed receipts. the city magistrate found that the enhancement of rent from rs. 6/- to rs. 12/- was prohibited under section 5(2) of the act.3. the applicant pleaded before the magistrate that he had improved the house at a considerable expense. he conceded that the rent of the house was rs ..... and that the accommodation remains the same. consequently fixing a higher amount of rent is enhancement and if it is not justified under section 5 (2), it is in contravention of the act. even if the improvement or reconstruction of the house has made the present accommodation different from the previous accommodation, there is no evidence .....

Gajambal Ramalingam and Others Vs. Ruknul Mulk Syed Abdul Wajic and Ot ...

Court : Privy Council

Reported in : AIR1950PC64

..... " as "the bangalore civil station, the railway lands and the institute of science area", and "law" as including 'act and any regulation, rule, bye-law, notification or order having the force of law". section 3, provided that except as thereinafter provided all laws in force in mysore should apply to the retroceded area and the ..... enactments and with what modifications and restrictions should apply and remain in force in the retroceded area. section 6 and the succeeding sections made further provision for the application and interpretation of such enactments and by s. 11, the act xxiii [23] of 1947, already cited was repealed. 17. the precise meaning and effect of ..... , his highness the maharaja was pleased to enact by s. 1, that that act should extend to the whole of mysore and should come into force on 15th august 1948, thereinafter called the appointed day. section 2, contained divers definitions including that of "civil and military station" as "the area comprised within the boundaries of .....

Arumugha Konar Vs. Sanku Muthammal

Court : Chennai

Reported in : AIR1950Mad487

..... december 1934. the contention of the tenant was that he was entitled to purchase the landlord's right in the kudiyiruppu under section 33, malabar tenancy act (act xiv [14] of 1930) and he applied under that section for the necessary relief. the landlord resisted this application on the ground that for three years from 1943 to 1946, the date ..... of three years.2. the question that arises for consideration in these civil miscellaneous appeals is whether the view of the learned subordinate judge is correct. section 33, malabar tenancy act is in these words:'in any suit for eviction relating wholly or in part to a kudiyiruppu, which has been in the continuous occupation of a ..... behalf of the respondent, reliance was placed upon a decision of rajamannar j., as he then was, in which the learned judge had occasion to consider section 33 of the act. the residential building in that case belonged to the landlord till 1941 and he allowed the tenant in that year to pull down the house and construct .....

Wilmette Park Dist. Vs. Campbell

Court : US Supreme Court

..... place." the words of the provision, when taken in their ordinary and familiar meaning, reflect a legislative purpose of comprehensive application. by its terms, the section embraces every payment made in order to secure admittance to a specific location. and this purpose of broad application is not less certain because of anything ..... be paid by the person paying for such admission." and 1715 requires that "every person receiving any payments for admission . . . subject to the tax imposed by section 1700 . . . shall collect the amount thereof from the person making such payments." this suit, brought to recover penalties paid by petitioner for noncollection of federal admissions ..... s suggestion that congress intended to exempt from tax admissions to any activity not conducted for gain. section 1701 of the code did allow certain exemptions prior to their termination on october 1, 1941 pursuant to the revenue act of 1941, 541(b), 55 stat. 687, 710. in 1701, congress exempted admissions to .....