Court : Punjab and Haryana
Decided on : Mar-25-1949
Reported in : AIR1949P& H359
..... . it will suffice to quote only the observations of lord alverstone, c.j. in in re worsley `, which was a case under the english bankruptcy act, 3883, section 4, sub-section (1)(d). at p. 314 the learned chief justice said:in my opinion, when you find a shop is shut up, no address left, and ..... was raised only for the purpose of enabling the debtors to avail themselves of the benefit of section 25, provincial insolvency act. section 6 enumerates the acts of insolvency. section 7 provides thatsubject to the conditions specified in this act if a debtor commits an act of insolvency, an insolvency petition may be presented either by a creditor or by the debtor ..... . 3(c)(i) and accordingly made an adjudication order against both the debtors, jagan nath and piarey lai. jagan nath alone preferred an appeal under section 75, provincial insolvency act, before the district judge, delhi, who, in agreement with the insolvency judge upheld the latter's order and dismissed the appeal. jagan nath has now .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-25-1949
Reported in : (1949)51BOMLR725
..... cannot be recovered from the assessee company itself. now, in this case the income-tax officer had acted under section 18(3a) and section 18(3c). section. 18 (3a) casts an obligation upon any person responsible for paying to a person not resident in british india any interest not being 'interest ..... to take the agreement between the state and the assessee company into consideration, the income-tax officer was fully competent to make the necessary order under section 23a of the act.8. with regard to the second question, sir jamshedji contends that the shareholders are not liable to pay any dividend and therefore such a dividend ..... any part of these profits by way of dividends to its shareholders who were three in number. thereupon the income-tax officer took action under section 23a (1) of the act and ordered that all the assessable profits of the company should be deemed to have been distributed amongst the shareholders of the company. after the .....
Tag this Judgment!Court : Orissa
Decided on : Mar-25-1949
Reported in : AIR1952Ori223
..... the mohammedan government as the official domain or savaram and labelled them private lands, but also created another kind of private lands which is defined in the proviso to section 185 of the act. the proviso indicates that 'all land which is proved to have been cultivated as private land by the land-holder himself, by his own servants or hired labour ..... estate, under exts. 8 and 8(a). but the acquisition of a ryoti interest in ryoti land will not convert the character of the land into private land. section 8 of the act prevents a merger of the interests. the lessee of the private land is called a tenant of the private land as distinct from a ryot of a ryoti land ..... cents which the mustajar alone was entitled to cultivate, would also be cultivated by the executants according to their share in the village. ex. 1/j/1881, 1/i/1884 and 1/m/1884 are similar muchalikag for faslis 1291, 1294 and 1295. the plaintiff has also filed exs. 1, 1/a, 1/b, 1/c, which are muchalikas for the period .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-25-1949
Reported in : [1949]17ITR499(Bom)
..... be recovered from the assessee company itself. now, in this case the income-tax officer had acted under section 18(3a) and section 18(3c). section 18(3a) casts an obligation upon any person responsible for paying to a personal not resident in british india any interest not being 'interest ..... to take the agreement between the state and the assessee company into consideration, the income-tax officer was fully competent to make the necessary order under section 23a of the act.with regard to the second question, sir jamshedji contends that the shareholders are not liable to pay any dividend and therefore such a dividend cannot ..... part of these profits by the way of dividends to its shareholders who were three in number. thereupon the income-tax officer took action under section 23a(1) of the act and ordered that all the assessable profits of the company should be deemed to have been distributed amongst the shareholders of the company. after the .....
Tag this Judgment!Court : Chennai
Decided on : Mar-25-1949
Reported in : (1949)2MLJ84
..... concerned in the goods to which the mark has been affixed. the same principle has been accepted and applied in another decision by fry lord justice in edwards v. dennis (1884) 30 ch.d. 454. the learned lord observes:no trade-mark can be assigned except in connection with the goodwill of the business in which it has been used, which ..... h.l. 129. in proctor v. bennis (1887) 36 ch. d. 740 lord justice cotton observed:it is necessary that the person who alleges this lying-by should have been acting in ignorance of the title of the other man, and that the other man should have known that ignorance and not mentioned his own title. and at page 761 lord .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-25-1949
Reported in : AIR1949Bom367; (1949)51BOMLR623
..... based upon the consideration of the hardship to the individual and also upon the larger consideration of public policy. the doctrine of lis pendens enacted in section 52 of the transfer of property act is, i think, based upon expediency, that is, upon the consideration of hardship that may be caused to a party by the opposite party ..... 1(5, 1942, by the learned joint first class subordinate judge holding that there was no legal objection why he should not treat the application as one under section 47 of the civil procedure code and further holding that the application was within time as it had been filed within three years from the date of dispossession. the application ..... transferring the property pending the suit so as to defeat the right of the first party. the principles underlying these sections have been stated in the leading .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-25-1949
Reported in : AIR1949P& H354
..... years. the contention raised in the court of appeal was that money borrowed for the marriage expenses of rustam ali ought to have been held for necessity. now section 5, child marriage restraint act, xix [19] of 1929, provides:whoever performs, conducts or directs any child marriage shall be punishable with simple imprisonment which may extend to one month, or ..... , or with both, unless he proves that he had reason to believe that the marriage was not a child marriage.for the purpose of this act 'child' is defined in section 2 of the act which enacts:'child' means a person who if a male is under eighteen years of age and if a female is under fourteen years of age ..... the vendor for the marriage expenses of rustam ali, a child of 12 or 13 years of age, was advanced for the performance of an act which constitutes an offence under sections 3 and 5, child marriage restraint act, xix [19] of 1929. obviously this sum. was not a sum covered by valid necessity under the rule of custom.9. finding, .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-24-1949
Reported in : 1949CriLJ834
..... with section 302 of the code ..... b. 19 (c), arms act cr in the alternative under section 114, penal code read with section 19(c), arms act,, under section 19 (f), arum act, under section 5, explosive substances act cr in the alternative under section 5, explosive substances act read with section 6 of the act, under section 4(b), explosive substances act read with section 6 of the act, under b. 6, explosive sub-stances act read with section 6 of the act, under section 115, penal code read .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-24-1949
Reported in : AIR1950Bom29
..... c.j.1. the question that arises on this reference is whether a certain amount paid by an employer to his employees is a valid deduction under section 10 (2) (xv), income-tax act, 1922, and in order to determine it we have got to consider whether it is an expenditure laid out or expended wholly and exclusively for the ..... to tax for excess profits tax under the excess profits tax act, and, therefore, in order to arrive at the total income of the assessee for both purposes the question whether deductions are permissible under section 10 or not has to be considered. the excess profits tax act gives wider powers to the excess profits tax officer and that ..... is that although a deduction may be permissible under the income-tax act, he may still disallow it under the excess profits tax act. but in this case as the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-24-1949
Reported in : [1950]18ITR47(Bom)
..... time after the close of the standard period,' and obviously this rule can only apply to those companies which have a standard period. when we turn to the act itself, section 6 deals with standard profits and lays down various standard periods for which profits have got to be assessed in order to arrive at a conclusion as to what ..... rather surprisingly he took the view that the expression 'profits' used in rule 5 should not be given the same meaning as given by the definition contained in section 2(19) of the act. according to him the word 'profits' should carry the meaning of actual profits. as i have pointed out earlier, that view is in my opinion erroneous ..... option given by this proviso, and it is not disputed before us that this particular assessee did not have any standard period as indicated in sub-clause (2) of section 6. the sub-clause contains four different periods which may be adopted by an assessee as the standard period at its option. but the assessee bank having exercised its .....
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