Court : Chennai
Decided on : Apr-19-1949
Reported in : AIR1950Mad88
..... appeal and these batches of civil revision petitions raise the same point for determination, namely, whether medupalli agraharam is an estate within the meaning of section 3 (2), estates land act. it has now two landlords who originally belonged to the same family, venkatarangacharyulu and ramanujacharyulu. s. a. no. 2235 of 1946 arises out ..... out of two other villages, pentapadu agraharam and devaracheruvu kandrika in a common judgment in which he held that these were all estates under section 3 (2) of the act. he accordingly dismissed all the civil miscellaneous appeals as regards return of the plaints for representation to the revenue court and allowed appeal no. ..... out of this common judgment filed by the landlords of pantepadu agraharam and devaracheruvu kandrika, i held that they were not estates within the meaning of section 3 (2) (d) of the act, holding myself bound by an unreported bench decision by patanjali sastri and bell jj., in venkatarangacharyulu v. mukku ganganna, a. a. o. .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-19-1949
Reported in : [1949]17ITR394(P& H)
..... him a share of the profits in lieu of interest does not become in law a partner of the latter and for the purpose of section 10 of the income-tax act the transaction cannot be regarded as otherwise than a money-lending transaction. the following observation at page 403 appear to show that this was the ..... lending activities of the assessee. the appeal of the assessee was also dismissed by the appellate tribunal. the assessee thereupon moved the said tribunal under section 66 of the indian income-tax act for stating the case and for referring to this court the question of law mentioned above. the tribunal disallowed the application of the assessee on ..... lordship made the following observations at pages 1350-51 :-'the sources from the which the taxable income under the act are to be derived are enumerated in section 6, which runs as follows :-'save as otherwise provided by this act, the following heads of the income, profits and gains shall be chargeable to income-tax in the manner hereinafter .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-19-1949
Reported in : AIR1949P& H348
..... pay him a share of the profits in lieu of interest does not become in law a partner of the latter and for |he purposes of section 10, income-tax act, the transaction cannot be regarded as otherwise than a money-lending transaction. the following observations at page 403 appear to show that this was the ..... lending activities of the assessee. the appeal of the assessee was also dismissed by the appellate tribunal. the assessee thereupon moved the said tribunal under section 66, income-tax act for stating the case and for referring to this court the question of law mentioned above. the tribunal disallowed the application of the assessee on the ..... judgment their lordships made the following observations at p. 1850-51:the sources from which the taxable incomes under the act are to be derived are enumerated in section 6, which runs as follows:save as otherwise provided by this act, the following heads of income, profits and gains, shall be chargeable to income-tax in the manner hereinafter appearing .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-18-1949
Reported in : AIR1952All633
..... alienate or charge the produce of such land otherwise than in accordance with the provisions of this act.'section 2, sub-section (9) runs as under:''permanent alienation' means a transfer by sale, exchange, or gift but does not include a transfer by gift for a charitable purpose or ..... invalid with respect to the fixed-rate tenancy, the decree of the lower appellate court is incorrect inasmuch as it has overlooked the provisions of section 25 of the act.3. section 12 of the said act reads as follows:'no proprietor shall mortgage or lease or make a permanent alienation of the whole or any part of his protected land or ..... the argument, on behalf of the applts. before me, is two-fold. in the first place, it has been urged that in view of section 2, sub-section (9) of u. p. act no. xiv [14] of 1940, section 12 would not apply to this deed of gift & therefore, the gift of fixed rate tenancy was also valid. in the alternative, it has .....
Tag this Judgment!Court : Orissa
Decided on : Apr-18-1949
Reported in : AIR1951Ori354
..... , i. p. c., & such intention must be proved like any other fact in issue. but the ct. may, alter presuming the necessary guilty knowledge from that section on the assumption that be committed the act while in a sober condition, infer the guilty intention also if the other proved facts & circumstances justify the same. there may be different degrees of intoxicantion & if ..... an injury. as to his knowledge about the effect of such an injury on his father a presumption may be made by virtue of section 86, i. p. c. on the assumption that he committed the act as a sober person any sober man would surely have known that the giving of such a blow with a thick wooden post on the ..... all that can be said in the circumstances of the case is that the applt. knew that his act was likely to cause death. this would reduce the offence to one under section 304, i. p. c.10. section 86, i. p. c. says :'where an act dove is not an offence unless done with a particular knowledge or intent, a person who does .....
Tag this Judgment!Court : Orissa
Decided on : Apr-18-1949
Reported in : AIR1950Ori28
Das, J.1. The defendant is the appellant in this second appeal. The suit relates to an institution called Sri Biranshi Narayan Muth at Buguda, Ghumsur Taluk, Ganjam District. As appears from the connected civil Revisions Nos. 169/47 and 8/48 which have been heard with this appeal there appears to be some reasonable doubt whether this institution is a Muth or a temple. But so far as this appeal is concerned, it has proceeded on the assumption put forward by the plaintiff in his plaint that it is a Muth. This has not been traversed by the defendant in his written statement. The plaintiff's case is that the defendant is the Mahant of the Muthand that he is his duly constituted Chela and that his residence in the Math has been made impossible by the wrong conduct of the defendant and that he is denied even food and raiment and that he has had to leave the Muth in 1930. He accordingly asserts a right to be maintained out of the Muth funds and brings the suit against the defendant as the hea...
Tag this Judgment!Court : Mumbai
Decided on : Apr-14-1949
Reported in : AIR1950Bom33
..... collector justified in proceeding to apprehend and confine the defaulter in a civil jail. he emphasised this point by referring to the recent amendment of section 13 of the act by section 2 of bombay act xlix [49] of 1947, which makes it clear that even in respect of sale of property belonging to the defaulter, only so much ..... under decrees passed against them. it was urged that the provisions of the civil procedure code should consequently be deemed to have been incorporated in the bombay city land revenue act. section 58, civil procedure code, provides that the maximum period for which a debtor may be detained in a civil jail shall be six months. it was, therefore, contended ..... . the income-tax authorities, therefore, wrote to the collector of bombay and asked him to recover the amount in the manner provided in section 46, income-tax act. sub-section (2) of this section empowers the collector to recover the amount as if it was an arrear of land revenue, or as if a decree for that amount .....
Tag this Judgment!Court : Chennai
Decided on : Apr-14-1949
Reported in : (1949)2MLJ147
..... be followed, then the question arises whether the order-now under appeal which merely directs an enquiry into the conduct of the director and liquidator under section 235 of the companies act is a 'judgment' within the meaning of clause 15 of the letters patent. having regard to the exposition of the meaning of the word judgment ..... ' in clause 15 of the letters patent was yet appealable. i am unable to reconcile the different parts of the judgment in this case. either section 202 of the companies act incorporates the limitation on appeal ability contained in clause 15 of the letters patent or it does not. there is no tertium quid. if the view ..... of the court to initiate misfeasance proceedings even in the case of voluntary liquidation either against the managing director or a liquidator can be enforced by applying section 216 of the act. in my view, therefore, the court has ample jurisdiction to entertain the present application and the appeal therefore should be dismissed with costs of the .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-14-1949
Reported in : (1949)51BOMLR589
..... collector justified in proceeding to apprehend and confine the defaulter in a civil jail. he emphasised this point by referring to the recent amendment of section 13 of the act by section 2 of bombay act xlix of 1947, which makes it clear that even in respect of sale of property belonging to the defaulter, only so much of it ..... under decrees passed against them. it was urged that the provisions of the civil procedure code should consequently be deemed to have been incorporated in the bombay city land revenue act. section 38 of the civil procedure code provides that the maximum period for which a debtor may be detained in a civil jail shall be-six months. it was, therefore, ..... the income-tax authorities, therefore, wrote to the collector of bombay and asked him to recover the amount in the manner provided in section 46 of the indian income-tax act. sub-section (2) of this section empowers the collector to recover the amount as if it was an arrear of land-revenue, or as if a decree for that .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-12-1949
Reported in : AIR1950Bom127; (1949)51BOMLR1020
..... the proceedings.2. such a question has not arisen for determination either in england or in india for the simple reason that both under section 4, english arbitration act, and under section 19, arbitration act of 1899, a step in the proceedings taken 'at any time after appearance' disqualifies the defendant from applying for stay, with the result ..... may say so with respect, these observations, so far as they go, are unexceptionable; but they do not obviously cover some acts which unquestionably are steps in the proceedings. for example, the section itself, when it refers to 'before filing a written statement or taking any other steps in the proceedings', clearly indicates that filing ..... that it prevented the defendant from applying for a stay of the suit. section 34, arbitration act of 1940, which takes the place of section 19 of the act of 1899, omits the words 'at any time after appearance' and the relevant words of the section now are:'any party to such legal proceedings may, at any time .....
Tag this Judgment!