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    [0] =>  .....  in hindu law, aforesaid, applies. i am therefore of opinion that j lalita got absolute interest in tine property allotted to her under the registered partition deed.9. section 147 of the mulla's hindu law (13th edition) deals with the topic of succession to stridhana according to the mitakshara. for the purpose of succession, the mitakshara  ..... to her stridhana heirs but to the next heirs of her husband; this is the position in hindu law as prevailing immediately prior to the commencement of hindu succession act, 1956.7. the aforesaid rule of hindu law is subject to an exception. where under a deed of partition, or by agreement or under a compromise or  .....  deed between defendant no. 2 and lalita was a bona fide transaction under which the properties were partitioned by metes and bounds and that the said partition deed was acted upon, that lalita sahuani got absolute title to the properties allotted in the partition inclusive of a moiety interest in schedule 'a' property and, as such, it  ..... 
    [1] =>  .....  the first appellate authority. at the instance of the assessee, the aforesaid questions have been referred to us.3. 'dealer' has been defined under section 2(c) of the act to mean-any person who carries on the business of purchasing or selling or supplying goods in orissa, whether for commission, remuneration or otherwise and includes .....  being of the view that the business run under the name and style of 'messrs. national press' owned by the federation is liable to tax under the act issued notice under section 12(5) thereof. accounts were produced which showed that rubber stamps, forms, leaflets, invitation cards, etc , have been sold by the press. sales were .....  whether to satisfy the definition of 'dealer', the profit-motive in the activity is essential. in the aforementioned decision, the supreme court were interpreting section 2(g) of the madras act defining the expression 'dealer' and in that context held that even in the absence of a profit-motive an activity by a society of supplying ..... 
    [2] =>  .....  march, 1961. suppression of transaction on 24th november, 1960, to the tune of 200 bags of paddy was found whereafter action was taken under section 12(8) of the act. for the aforesaid four quarters, the assessments were reopened and accounts having been discarded, suppressions were estimated.the first appellate authority upheld the assessments whereupon ..... , 1960, which comes within the quarter ending 31st december, 1960, earlier assessment of that quarter could be reopened and a fresh assessment made under section 12(8) of the act. in regard to the other three quarters, there was no justification for reassessment. this exactly is what the tribunal stated:'as i find, the ..... accounts cannot be rejected for one quarter and be accepted for the remaining 3 quarters.on the other hand, the assessee's counsel contends that section 12(8) of the act authorises reopening of the assessment for the period during which there is escapement or under-assessment. there is no reason as to why, counsel  ..... 
    [3] =>  .....  brought at the instance of sri s. p. jain. 20. the question for consideration is whether allowance should be given to such a claim under section 10(2)(xv) of the act which runs thus : ' section 10. (2) such profits or gains shall be computed after making the following allowances, namely :--...... (xv) any expenditure (not being an allowance of .....  and the railway sidings are essential for transport of goods. 32. rule 8 of the indian income-tax rules made under section 59 of the act runs thus: '8. the allowance under section 10(2)(vi) of the act in respect of depreciation of buildings, machinery, plant or furniture shall be at percentages of the written down value or original cost ..... asked for a reference which was rejected. on an application being filed in this courtto call upon the tribunal to make a statement of the case under section 256(2) of the income-tax act, 1961, a statement of the case has been submitted by the tribunal on the following questions : '(1) whether, on the facts and in  ..... 
    [4] =>  ..... facts of which judicial notice may be taken are not limited to those of the nature specifically mentioned in clauses (1) to (13) of section 57 of evidence act besides the matters mentioned in those clauses, there are numerous others which are considered too notorious to require proof; such matters are therefore 'judicially  ..... principles laid down in the constitution, particularly article 46 which says 'the state shall promote with special care the educational and economic interests of the weaker sections of the people, and, in particular, of the scheduled castes and scheduled tribes, and shall protect them from social injustice and all forms of exploitation.' ..... economically backward. mr. rath could not cite any authority prohibiting the court from drawing any such inference. indian evidence act in part ii. chapter iii lays down the 'facts which need not be proved'. section 57 thereof enumerates 'facts of which the court must take judicial notice'. independent of the pleadings the court's ..... 
    [5] =>  .....  extract below is relevant. on the same day in exercise of the powers under section 6 of the act the state government notified by notification no. 33925-f, a list of goods exempted from tax. entry no. 33 thereof is relevant. these two entries are to ..... be given to its previous judgment.4. now, we shall proceed to deal with the remaining question. in exercise of the powers vested under the proviso to section 5(1) of the act the state government published a notification bearing no. 33927-f dated 30th december, 1957, prescribing the rates of tax. entry no. 46 thereof which we shall ..... of the dealer relating to sale of woollen blankets (kambals) during the relevant period had escaped assessment. therefore, action under section 12(8) of the act was taken for that period and proceedings under section 12(4) of the act were also taken for the year 1965-66. the assessee contended that woollen blankets were covered by entry no. 33  ..... 
    [6] =>  ..... and the evidence at the trial. the first information report is not a piece of substantive evidence. it can be used for contradiction under section 145 or for corroboration under section 157 of the evidence act of the maker thereof. (see d. r. bhagare v. state of maharashtra : 1973crilj680 and nanhku singh v. state of bihar  ..... unfairly or with any ulterior motive. the investigating officer must be made to realise the amount of social confidence reposed in him. the statement recorded under section 161, criminal procedure code, is not signed by the maker. law authorises the investigating officer to record a gist of the statements and yet permits such statements  ..... courts have strongly deprecated such practice. it is, therefore, necessary to insist on strict compliance with the provisions of police manual rule 164 (b) and section 172, criminal procedure code and ensure that they are followed to the letter, and that case diaries are written from day to day and despatched with the utmost  ..... 
    [7] =>  .....  particular area the claims tribunal had been established. in other areas, the civil courts continue to entertain such a claim. the appeal to the high court under section 110-d of the act entirely free from any limitations in the same way as the high court would consider the claim in an appeal from a civil court from an area in ..... he is not liable to pay the compensation. he also urged that his liabilitv. at any rate, cannot exceed rs. 4,000/- the maximum limit statutorily fixed under section 96 :(2) of the act as it stood at the time of the accident. o. p. 12, the insurer of the truck filed a separate written statement. his case is that he issued ..... by its owner, who also met with instantaneous death in this accident. 3. respondent no. 1 filed an application for compensation arising out of the aforesaid accident under section 110-a (1) of the act claiming rs. 1,50,000/- as compensation. his application was register-fid as misc. case no. 9 of 1969 before the motor vehicles claims tribunal. o.  ..... 
    [8] =>  .....  is held that the real owner's consent to the transferor to transfer the properties to the purchaser either express or implied was not necessary under section 41 of the t. p. act.12. in the present case it is the concurrent finding of fact that plaintiff no. 1 was all through present at the time when the sale ..... appeal to differ from the concurrent finding of both the courts below that defendant no. 1 purchased the said property in good faith and the protection under section 41 of the transfer of property act is available to him.mrs. padhi, to support her above mentioned contention, cited the decision reported in air 1963 sc 1917 (gurbaksh singh v. nikka .....  he had knowledge about all that and accordingly the sale under ext a was not voidable or inoperative and the transfer so made was protected under section 41 of the transfer of property act.5. the appellate court mostly confirmed the above mentioned findings of the trial court.6. mrs. padhi, the learned counsel for the appellant contended  ..... 
    [9] =>  .....  settlement authorities, but upon investigation, the claim of possession of p. w. 30 was rejected. p. w. 30 has admitted that in proceedings under section 5 (i) of the estates abolition act, his leases in favour of his relations have been cancelled and the lessees have appealed to the additional district collector of puri. p. w. 30 has .....  of 1948, p. w. 30 was not entitled to give leases without previous sanction of the collector. in proceedings under section 5 (i) of the estates abolition act, the leases have also been set aside. the final record of rights published after the abolition of the estate, as admitted by p. w. 30, describes  ..... the badatota to members of his family. after vesting, proceedings under section 5(i) of the estates abolition act were taken and the leases were cancelled by the collector under the act. the various lessees, all belonging to his family, have appealed under section 9 (1) of the act and the said appeals were pending disposal before the appellate authority by  ..... 
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