Array
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    [0] =>  ..... enjoyment and, being a change from the possibility of interest under a discretionary trust to an entitlement to a definite portion of income, constituted a passing within section 1 of the finance act of 1894 ; and (2) the replacement of one set of trusts by another set of trusts and the determination of one set of interests and the ..... deed did not detract his position as a trustee for the others and that, therefore, the deceased being a trustee for another person within the meaning of section 22 of the act, the value of the said properties cannot be included in the estate of the deceased. at the instance of the revenue the following question has been  ..... the ground that though the deceased was a trustee for his sons and other beneficiaries under the settlement deed, he was himself a beneficiary thereunder and, therefore, section 22 of the act was not applicable to the case. he, therefore, included the value of the properties covered by the said settlement deed in the estate of the deceased.3. ..... 
    [1] =>  .....  item 27. this is our view on the plain reading of the said sub-item (e) of item 27 in the light of the provisions of sub-section (i) of section 3 of the said act.11. a few decisions have been cited before us in this behalf. we now turn to them. in south bihar sugar mills v. union of india, air ..... . in the light of the view which we have expressed above, we are of the opinion that the petitioner is not liable to take out a license under section 6 of the said act for the purpose of carrying on its business activity of printing and lacquering plain extruded tubes of aluminium. the impugned notice issued by the respondent no. 1 to .....  are marketable commodities and that the consumers buy them.7. in order to examine the contention raised by mr. bhatt it is necessary to turn to section 3 of the said act which is a charging section. it provides for levy and collection of duties of excise on all excisable goods other than salt and on salt manufactured in, or imported by land ..... 
    [2] =>  .....  court allowed interest at the rate of six per cent. per annum. in my opinion, the trial court in this regard seems to have acted against the mandatory provisions of section 79 of the act which provides that when interest at a specified rate is expressly made payable on a promissory note or a bill of exchange, interest shall be .....  note. that the legislature had in mind such a distinction regarding the use of the two expressions 'maker' and the 'drawer' is evident from the provisions of section 37 of the act wherein the expression 'maker' had been used both in relation to promissory note and the cheque, while regarding the bill of exchange, the expression 'drawer' had been ..... the suit. the lower appellate court holding that there had not been any presentment of the cheques held defendant no. 2 absolved of his liability in view of section 84 of the act and against his judgment the case was taken in appeal to the high court. mohapatra, j., speaking for the bench, held that on a plain reading  ..... 
    [3] =>  ..... agree with the view in natesa pillai v. mahalingam padayachi (1961) 2 m.l.j. 246, as to the scope of sub-section (5) of section 4-a of the madras cultivating tenants protection act, 1955. the petitioner in each of the petitions is a tenant and seeks to revise the order of the concerned authorised officer for ..... them from applying for resumption as purchasers subsequent to the date when the amendment act came into force.we regret our inability to share this view. sub-section (5) is the only one among the sub-sections of section 4-a which uses the word 'person' and this has been done by the legislature deliberately. ..... ' no person ' and 'subsequent change in his circumstances,' would indicate that the sub-section refers to persons who were disqualified under section 4-a (4) and not to landlords, who became purchasers subsequent to the coming into force of the amendment act, as such purchasers will be landlords under the definition, and there is no disqualification for  ..... 
    [4] =>  .....  duty of carrying out the provisions of the said act. section 5(1) of the port trust act provides : '5. constitution of the board. - (1) the board shall consist of such number of trustees, not being less than thirteen or more than  .....  the state government. with that, let us see whether the said authority and the revenues administered by it are under the control of the government. 12. section 6 of the port trust act provides for the appointment of chairman and vice-chairman of the board by the state government. under s. 16, it is for the state government, from  ..... inapplicable to the workmen employed by the board. 4. we should first look into the relevant provisions of the mangalore port trust act, 1953 (which we will call as the 'port trust act'). section 4 of the port trust act, provides for the constitution of a board called 'the trustees of the port of mangalore'. it is a body corporate with the ..... 
    [5] =>  .....  plaintiffs and denied their liability to return to the plaintiffs 3407 metric tons of steel. the plaintiffs, therefore, have filed the present application under section 20 of the arbitration act, 1940, for the reliefs mentioned therein contending that the agreement dated nth july, 1962 and the supplemental agreement dated 8th october, 1965 were both .....  the present application. it was further pointed out that the agreement dated nth july, 1962 was executed only at madras, that application under section 20 of the arbitration act could be filed only in this court within whose jurisdiction the agreement was executed. the further contention raised was that the fact that the  .....  by the company which was rejected by the board in june, 1962. a question of limitation arose as to when an application under section 20 of the arbitration act started and the learned judge discussed the question of limitation. the present controversy did not arise for consideration before the learned judge and therefore ..... 
    [6] =>  ..... licenses had been issued to them by the government of nepal. on 2nd july 1969 the government of india, ministry of finance, acting under sub-section (2) of section 2a of the indian tarriff act, 1934, notified that fabrics containing more than 10 per cent by weight of synthetic fibre or yarn and stainless steel manufactures for .....  related matters, it is statutory in character-even granting that the import trade policy notifications were issued in exercise of the power under section 3 of the imports and exports (control) act 1947, the order (import trade control order) as already observed authorised the making of executive or administrative instructions as well as legislative  ..... quantity. (11) the relevant procedure for the clearance of imported goods is laid down in sections 46 and 47 of the customs act, 1962 the importer has to present a bill of entry for home consumption under section 46. under section 47, the proper officer has to be satisfied that any goods entered for home consumption  ..... 
    [7] =>  ..... the explanation of the assessee regarding those entries to be false and assessed the amount as income from undisclosed sources. he also initiated penalty proceedings under section 28(1)(c) of the indian income-tax act, 1922, and imposed a penalty. the question was whether the penalty order could be sustained. the tribunal had held that there is no evidence .....  in t.c. no. 115 of 1967.'whether, on the facts and circumstances of the case, the levy of penalty of rs. 40,000 under section 271(1)(c) of the income-tax act, 1961, on the assessee-firm for the assessment year 1961-62 is valid in law '8. so far as the addition of a sum of rs ..... s income for the assessment year 1961-62 was supported by material?'7. after making the addition as aforesaid, the income-tax officer initiated proceedings under section 271(1)(c) of the income-tax act, 1961, and a penalty of rs. 40,000 was levied by the concerned inspecting assistant commissioner, after holding that the assessee has deliberately concealed income, ..... 
    [8] =>  ..... high court reported in s.o. malik v. union of india : air1972delhi211 . the facts therein are that the petitioner filed an application under section 20 of the arbitration act praying that the respondent, union of india be directed to file into court the arbitration agreement and the disputes between the parties be referred to ..... the present application. it was further pointed out that the agreement dated nth july, 1962 was executed only at madras, that application under section 20 of the arbitration act could be filed only in this court within whose jurisdiction the agreement was executed. the further contention raised was that the fact that the ..... plaintiffs and denied their liability to return to the plaintiffs 3407 metric tons of steel. the plaintiffs, therefore, have filed the present application under section 20 of the arbitration act, 1940, for the reliefs mentioned therein contending that the agreement dated nth july, 1962 and the supplemental agreement dated 8th october, 1965 were both ..... 
    [9] =>  ..... in other words any motion made to a court seeking to invoke its inherent powers would not be limited by a period of limitation prescribed under the limitation act.4. section 151 of the code of civil procedure saves the inherent power of the court. it says-'nothing in this code shall be deemed to limit or otherwise ..... urged and which according to me is substantial. new terms had been incorporated in the limitation act. 1963 in the definition section. i am referring to sections 2 (a) and 2 (b). section 2 (a) defines the term 'applicant' and that includes a petitioner and section 2 (b) defines the term 'application' and that includes a petition-apparently this may  ..... , c. j., said-'but the question is whether an application invoking the inherent power of the court under section 151 of the civil procedure code, for payment out is governed by article 18l of the limitation act, 1908. in terms. section 151 of the code does not confer on the court any power as such. it merely declares the inherent  ..... 
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