Court : Andhra Pradesh
Decided on : Mar-08-1973
Reported in : AIR1974AP201
..... was no appeal. at that stage, the mortgagee decree-holder discovered that there was a mistake in the survey number. the mortgagee thereupon filed a suit under section 31 of the specific relief act for rectification of the mistake in the suit o. s. 302 of 1919. the said suit was decreed as the mention of survey number 166 was done ..... which a suit is instituted. there is a remedy by way of suit and i find nothing in the provisions of section 152 which confers upon it similar powers as are conferred by section 31, specific relief act. in my view section 152 is for the purpose of correcting errors directly involved in the proceedings themselves and not for correcting errors which are ..... c. in such cases even the documents on the basis of which the suit was filed may be amended either in a suit under section 31 of the specific relief act or in a proper case even by an application under section 152 c. p. c. provided it in a case of misdescription and not one of disputed identity. in such cases if .....
Tag this Judgment!Court : Orissa
Decided on : Mar-08-1973
Reported in : 39(1973)CLT415; 1973CriLJ1435
..... of no avail or consequence in the facts of this case.16. on the above considerations, i am satisfied that the prosecution has failed to establish the charge under section 302, indian penal code against the accused-respondent beyond reasonable doubt, and i do not find any convincing reason to differ from the conclusions arrived at by the ..... an independent and trustworthy witness. from their evidence, it is established beyond doubt that the accused assaulted the deceased only with m. o. i., and so his conviction under section 323, ipc is well founded.9. p. w. 10, the doctor, in his cross-examination has said, that the fatal fracture on the parietal bone of the deceased, ..... the evidence of such witnesses has to be examined, assessed and sifted with extreme caution and care, and if the same stands the test of scrutiny, it can be acted upon. mechanical rejection of such evidence on the sole ground that it is partisan would lead to failure of justice. in the present case, apart from the evidence .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-09-1973
Reported in : [1975]100ITR509(Bom)
..... cannot be regarded as assessed or legally assessed as contemplated by the definition of the phrase 'agricultural income'.17. under the provisions of the bombay local boards act, 1923, especially section 93 thereof, local fund cess is fixed at the rate of three annas on every rupee of every sum payable to the state government as ordinary land ..... had passed a resolution to treat the amounts credited as loans. the question which arose for consideration was whether having regard to the provisions of section 16 (2) of the act such subsequent resolution affected the question about the dividend to be taxed as such. we fail to see how determination of such a question can ..... west khandesh. the gangetha estate was a mehwassi estate. the assessee had income from forest property, ground rent, etc. in compliance with the notice under section 22 (2) of the act, the assessee had filed a return of income showing the total income of rs. 1,29,913 as income from other sources. after making certain adjustments .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-09-1973
Reported in : AIR1973Raj219; 1973()WLN200
..... are vague and in absence of a corroborative evidence it is difficult to accept the version of the appellant explaining the delay. the provisions of section 5 of the limitation act in a proper case may be construed liberally but that could be only done if there was no negligence or inaction on the part of the ..... was sufficient cause for the delay in making the application for bringing the legal re-presentatives of the deceased respondent on record and claimed benefit of section 5 of the limitation act praying for setting aside the abatement of the appeal the question that naturally arises for our consideration therefore is whether there is sufficient cause for ..... r, 4. c.p..c. this application was accompanied by affidavits of the appellant himself and that of babhutdan. an-other application was made under section 5 of the limitation act on 4th january, 1972 wherein it was prayed that the delay in filing the application be condoned. this application was also supported by affidavits of the .....
Tag this Judgment!Court : Chennai
Decided on : Mar-09-1973
Reported in : [1974]97ITR500(Mad)
..... :'in the case cited by the assessee, the company carried on the business of distribution of electricity under a licence issued by the government by section 37(1) of the electricity (supply) act, 1948, provisions of schedule vi and vii were part of the licence and schedule vi imposed aduty on the licensee to so adjust his rate ..... and thereafter hailed and the resultant rice was sold to the other members. it, therefore, held that the assessee was not entitled to exemption under section 14(3)(i)(c) of the act. the reasoning of the tribunal is thus :'it cannot be said on the facts of this case that the assessee was marketing the agricultural produce of ..... hulled into rice to find a ready market it will not cease to be an agricultural produce. reference is also made to explanation (/) to section 2(r) of the madras general sales tax act which is as follows:'agricultural or horticultural produce shall not include such produce as has been subjected to any physical, chemical or other process for .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-09-1973
Reported in : AIR1974Raj4; 1973()WLN424
..... made by him in pursuance of the grant of the mining lease. he did not clearly intend to give the money to the state gratuitously. section 70 of the contract act provides that where a person law-fully does anything for another person or delivers anything to him not intending to do so gratuitously and some ..... can also prescribe the manner, the authority and other incidental matters for granting such a lease. the central government in exercise of the powers conferred by section 3 of the act of 1948 made 'the mineral concession rules, 1949'. rule 4 of the rules of 1949 provided that these rules shall not apply to minor minerals, ..... compensation. the land acquisition officer awarded compensation. rameshwar daval not being satisfied with the award asked the land acquisition officer to make a reference under section 18 of the land acquisition act. the district judge, kota, who heard the reference, increased the amount of compensation. it was against that order of the learned district judge that .....
Tag this Judgment!Court : Delhi
Decided on : Mar-09-1973
Reported in : 1974CriLJ100; 9(1973)DLT324; 1973RLR302
..... it is a matter which will be within the competence of the central government to decide. if that be so, till such a decision is made under citizenship act, no prosecution under section 14 could be launched, as laid down by the supreme court in. state of u.p. v. rahmatullah, : 1971crilj1103 . for the moment as already observed ..... if article 7 is attracted in the case of the respondent he would be a foreigner within the meaning of the term as defined by clause (a) of section 2 of the foreigners act, 1956. so, reference to the decision of the supreme court m the state of andhra pradesh v. abdul khader, : 1961crilj573a , or the subsequent decision ..... is an appeal by the state (delhi administration) against the order of acquittal passed by the trial magistrate in favor of the respondent who was prosecuted under section 14 of the foreigners act, 1946. the charge was that he being a. national of pakistan was found overstaying in india without any permission or valid passport. originally, the appeal .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-09-1973
Reported in : AIR1973SC2346; [1973]89ITR41(SC); (1973)2SCC403
..... on the facts and in the circumstances of the case, the expenditure of rs. 94,500/- incurred by the assessee in london is exempt under section 5(o) of the expenditure tax act.3. similar questions have been referred to the high court in other appeals.4. the high court answered the above-mentioned question in the negative and ..... these facts are all admitted. the question for decision is whether the expenditure incurred by the two grandsons, who are beneficiaries under the trust is exempt under section 5(o)(ii) of the act. the contention of the assessee is that the amount in question was realized by them in london and hence they are entitled to the benefit of ..... , a common question of law arises for decision and that question relates to the meaning of the word 'realization' in section. 5(o)(ii) of the expenditure tax act, 1957 which will be hereinafter referred to as the 'act'. the facts relevant for the purpose of deciding the question of law arising for decision in all the appeals are identical .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Mar-09-1973
Reported in : [1974]94ITR243(MP); 1973MPLJ484
..... partners in the firm, m/s. muchhal and co. along with the deceased. it is on these facts that the applicability of section 10 of the act has to be determined. section 10 of the act is reproduced below for facility of reference:' property taken under any gift, whenever made, shall be deemed to pass on the donor's ..... their lordships held that both the aforesaid conditions are cumulative and unless each of these conditions is satisfied, the property would be liable to estate duty under section 10 of the act.40. the main point for consideration in this case, therefore, is whether both the aforesaid conditions are fulfilled in this case. though the principles enunciated ..... that bona fide possession and enjoyment of the gift was immediately assumed by the donee to the entire exclusion of the donor within the meaning of section 10 of the act.46. it is true, that an actionable claim is in the nature of incorporealproperty. but we must clearly recognize the distinction between ownership in incorporeal .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-09-1973
Reported in : AIR1974P& H114
..... instructions requiring eligibility certificate and laying down that no person shall be admitted in an engineering college unless he produces an eligibility certificate and on which instructions respondent no. 2 acted, be issued; and (c) that a writ of mandamus directing respondent no. 1 to allow the petitioner to continue with his studies and to regulate his admission, be issued.2 .....
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