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 : Punjab and Haryana
Decided on : Apr-08-1949
Reported in : AIR1949P& H357
..... to be entitled to the effects of the deceased person or to any part thereof, or....it would appear from the provisions of section 92(2), civil p.c., section 270(1), government of india act, 1935, and section 214 (1) of act xxxix [39] of 1928 that where the legislature has intended to prohibit the institution of a suit the legislature has made an ..... in his discretion, and in the case of a person employed in connection with the affairs of a province, of the governor of that province in his discretion.again, section 214(1) of act xxxk [39] of 1925 enacts:no court shall,(a) pass a decree against a debtor of a deceased person for payment of his debt to a person claiming ..... a suit for the eviction of a tenant in possession of a building or rented land.9. as i read the section 1 find that there is no such implied prohibition in section 13(1) of the act. on the other hand, section 13(1) contemplates decree being passed in a suit for the eviction of a tenant in possession of a building or .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-08-1949
Reported in : AIR1949P& H400
..... is, however, quite clear from the code of civil procedure that in the case of a civil suit it is contemplated that the judgment and decree should be quite distinct. section 33 of the code lays down that the court after a case has been heard shall pronounce judgment and on such judgment the decree shall follow. again, order 20, rule .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-06-1949
Reported in : AIR1954P& H298
..... in that area, under sub-section (2) of section 15 and under sub-section (1) of section 20 of the aforesaid act for directions being issued to the pay master of north western railway, lahore division, for payment to him of a sum of ..... hearing of the petition number of interesting and difficult questions arose. one of these questions was whether in view of the provisions of sub-section (2) of section 17, payment and wages act, the order of the learned district judge dismissing the petitioner's appeal was open to revision. another question that arose was whether the order ..... 1944, he appiied to the senior subordinate judge of amritsar, who had been appointed by the provincial government, under the provir sions of sub-section (1) of section 15, payment of wages act, to be the authority to hear and decide for the area concerned all claims arising out of deductions from wages etc., of persons employed .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-05-1949
Reported in : 1949CriLJ813
..... resentment or disapprobation which is generated by legitimate comments, critioisms or ventilation of genuine grievances. such we apprehend is the meaning and effect of the section of the indian presa (emergency powers) act 1931 we are considering. we now proceed to examine the impugned letter and news item in the light of the legal principles explained above.17. ..... published in the petitioners newspaper 'pratap' and specified in the order contained matter of the nature described in clauses (d) and (h) of sub-section (1) of s.4 of the act. it is therefore, essential in the first instance to have a clear notion of the nature or kind of words which fall within the secope ..... of which the order of forfeiture has been made did or did not contain any words, signs or visible representations of the nature described in section 4, sub-section (1) of the act if the appears to the high court that the newspaper did not contain any words signs or visible representations of the nature described in that .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-31-1949
Reported in : AIR1949P& H391
..... by long practice and confirmed by a series of decisions that a hindu widow can renounce the estate in favour of the nearest reversioner, and by a voluntary act efface herself from the succession as effectively as if she had then died. this voluntary self-effacement is sometimes referred to as a surrender, sometimes as a relinquishment ..... to jai narain, defendant 2, was without consideration and valid necessity and was not binding on the reversioners; that moti ram, the nearest reversioner, had by his acts disentitled himself from bringing a suit and that accordingly the plain, tiff as a remote reversioner had filed the suit. the relief prayed for is a declaration that the ..... did not pursue that matter any further.4. in the meantime on 4th october 1941i sagar mal, another brother of gopal sahai, applied under the guardians and wards act to the court of the senior sub-judge of rohtak for getting himself appointed guardian of the persons and properties of both moti ram and bhup singh. godawari .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-28-1949
Reported in : AIR1949P& H401
..... there and a wajib-ul-arz being a part of the record of rights any statement contained therein will ordinarily carry a presumption of correctness as provided in section 44, punjab land revenue act. the presumption, however, is indisputably a rebuttable one and its strength must vary according to the circumstances in which the statement purports to have been made, the presumption ..... or group of families concerned and not merely that it has been followed in just a number of cases. in atar singh v. nihal singh and ors. 125 p.r.1884 there were 20 instances of chundawand succession against 12 instances of pagwand succession, but the chief court bench declined to hold the ohundawand rule to have been proved to apply .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-26-1949
Reported in : [1950]18ITR1(P& H)
..... legally amount to a partition of the joint hindu family property amongst the various members or groups of members in definite portions within the terms of section 25a, sub-section (1), of the act. as already mentioned, counsel cited sher singh nathu ram v. commissioner of income-tax, punjab,biradhmal lodha v. commissioner of income-tax, commissioner ..... portions legally amounts to a partition of the joint family property amongst the various members or groups of members in definite portions within the terms of sections (1), of the act ?'the facts so far as material are that the applicant were assessed as hindu undivided family during the year preceding 1943-44. in the ..... counsel for the assessee, contends that though a mere reference to arbitration does not amount to a partition of the joint family property within section 25a(1) of the income-tax act, 1922, a reference to arbitration with a view to have the joint family property partitioned in definite portions legally amounts to a partition of .....
Tag this Judgment!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 : 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, .....
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