Judgment Search Results Home > Cases Phrase: explosives act 1884 section 4 definitions Sorted by: recent Year: 1949 Page 3 of about 527 results (0.114 seconds)

N.S. Krishnaswami Ayyangar and Others Vs. Perumal Goundan (Since Decea ...

Court : Privy Council

Reported in : AIR1950PC105

..... the respondents as ryots against the appellants as landowners in the court of the deputy collector salem, claiming a grant of pattas under s. 55, madras estates land act of 1908. the respondents claimed rights of permanent occupancy in the lands held by them in the village of bairoji, district salem, on the ground that such lands ..... the trial before the deputy collector it was held on the construction of ex. 1 that the tenure under it was ryotwari tenure, and that the madras estates land act of 1908 as amended did not apply. the suits were therefore dismissed. the respondents appealed to the district court at salem, the district judge allowed the appeal, holding ..... that the grant was a grant under inam tenure and that the inam satisfied the definition of "estate" contained in the said amending act of 1936. the suits were remanded to the lower court for disposal according to law. an appeal from this decision taken to the high court of madras was dismissed .....

Commissioner of Income-tax Vs. the Little's Oriental Balm and Pharmace ...

Court : Chennai

Reported in : AIR1951Mad439; [1950]18ITR849(Mad); (1950)2MLJ777

..... the proper sense of that term. it is not as if the same person is charged in respect of the same piece of income under two different sections of the act by the same taxing authority either directly or indirectly. as already pointed out, it is not incompetent for the indian legislature to enact that a company ..... the profits between manufacturing profits and the merchanting profits,15. of the several decisions cited before us, some of the decisions turned upon the interpretation of section 42 of the act and the decisions of the foreign courts turned upon the language of the particular statute which had to be construed. of the decisions in india reference ..... of sale of goods in british india manufactured outside india. this contention, as would be seen, is quite apart and independent of the applicability of section 42 (3) of the act. the question for consideration, therefore, is whether in the case of a non-resident carrying on manufacturing business outside british india when the sales are .....

Commissioner of Income-tax and Excess Profits Tax, Madras Vs. the Pala ...

Court : Chennai

Reported in : AIR1952Mad259; [1951]19ITR487(Mad)

..... not have been in force in the standard period'. 8. this provision applies for purposes of calculation of profits and attracts the rules of depreciation provided by section 10(5), indian income-tax act, 1922, as amended in 1939; & this provision for the first time introduces the definition of written down value which means (a) in the case ..... the subsequent period was only . 50.000 an adjustment downwards would have to be made'.15. then the learned lord refers to section 13(3) proviso, corresponding to the proviso to section 6 of the present act & proceeds to observe with reference to that proviso;'there are one or two things about that language which are worth noting. first ..... rebate to the ministry ceased to be part of the capital even in 1941 though it was actually paid in 1943. the section corresponding to the rule 1 in schedule ii of the indian act was the subject-matter of consideration and as there was not even the liability incurred during the chargeable accounting period in respect of .....

Commissioner of Excess Profits Tax Vs. Goculdoss Jamnadoss and Co.

Court : Chennai

Reported in : AIR1950Mad773; (1950)IIMLJ9

..... two amendments is to make provison in respect of profits or gains accuring or arising to an assessee within an indian state under clause (c) of sub-section (2) of section 14, income-tax act such income, profit or gains accruing with in an indian state would not be assessable to income-tax unless they are received or deemed to be received ..... in or are brought into british india in the accounting year by or on behalf of the assessee. under the proviso to section 5, excess profits tax act, the act is not made applicable to any business, the whole of the profits of which accrued or arose in an indian state and there is a further ..... in indian states from liability to british indian income-tax and excess profits tax according to their respective terms. looking fairly at the language of proviso 3 to section 5 of the act, i find that it is plain and wide enough to exclude the interest income of the assessee derived from the mysore mortgage from liability to excess profits .....

Jambapuram Subbama Vs. Jambapuram Venkata Reddi

Court : Chennai

Reported in : AIR1950Mad394

..... so, dismissed the petition, though it found the marriage to be true. it considered, rather curiously and, of course, erroneously, that the conclusive presumption, under section 112, evidence act, in favour of pullanna's being the son of the respondent, was one which only a civil court trying a maintenance suit should draw and not a criminal ..... access to her at the time when this son could have been conceived. the son pullanna would, therefore, be presumed to be the respondent's son under section 112, evidence act, and, so, prima facie, the respondent must be taken to have deliberately attributed immorality falsely to his wife, the petitioner, and that too in a ..... and claim maintenance from the respondent for herself and her son till he became is. the presumption under section 112, evidence act should be drawn by all courts, civil criminal or revenue, governed by the indian evidence act. the respondent did not offer in the lower court or here to maintain the petitioner or pullanna. his .....

Commissioner of Excess Profits Tax, Madras Vs. Goculdoss Jamnadoss and ...

Court : Chennai

Reported in : [1950]18ITR277(Mad)

..... arising in indian states from liability to british indian income-tax and excess profits according to their respective terms. looking fairly at the language of proviso 3 to section 5 of the act i find that it is plain and wide enough to exclude the interest income of the assessee derived from the mysore mortgage from liability to excess profits tax ..... in or are brought into british india in the accounting year by or on behalf of the assessee. under the proviso to section 5 of the excess profit tax act, the act is not made applicable to any business, the whole of the profits of which accrued or arose in an indian state and there is a ..... amendment is to make provision in respect of profits or gains accruing or arising to an assessee within an indian. under clause (c) of sub-section (2) of section 14 of the income-tax act such income, profits or gains accruing within an indian state would not be assessable to income-tax unless they are received or deemed to be received .....

Padam Debi Vs. Raghunath Ray

Court : Orissa

Reported in : AIR1950Ori207

..... right to claim compensation in a case where death is actually caused because the applicability of clause (b) of the proviso to sub-section (i) of section 3, workmen's compensation act is limited to those cases where injury has not resulted in death. where however the injury has resulted in death the question about ..... accordance with the provisions of this chapter.'5. the learned district magistrate has obviously committed an illegality in construing the expression 'accident' occurring in section 3, workmen's compensation act. doubtless that expression has nowhere been defined but it seems to be well settled that the expression 'accident' generally means some unexpected event happening ..... the purpose of securing the safety of the workman within the meaning of proviso (b) (ii) of sub-section (i) of section 3, workmen's compensation act. this argument, however, cannot prevail as this sub-section applies only to cases of injuries not resulting in death. it was next contended that the driver of a .....

Gajambal Ramalingam and Others Vs. Ruknul Mulk Syed Abdul Wajic and Ot ...

Court : Privy Council

Reported in : AIR1950PC64

..... " as "the bangalore civil station, the railway lands and the institute of science area", and "law" as including 'act and any regulation, rule, bye-law, notification or order having the force of law". section 3, provided that except as thereinafter provided all laws in force in mysore should apply to the retroceded area and the ..... enactments and with what modifications and restrictions should apply and remain in force in the retroceded area. section 6 and the succeeding sections made further provision for the application and interpretation of such enactments and by s. 11, the act xxiii [23] of 1947, already cited was repealed. 17. the precise meaning and effect of ..... , his highness the maharaja was pleased to enact by s. 1, that that act should extend to the whole of mysore and should come into force on 15th august 1948, thereinafter called the appointed day. section 2, contained divers definitions including that of "civil and military station" as "the area comprised within the boundaries of .....

Arumugha Konar Vs. Sanku Muthammal

Court : Chennai

Reported in : AIR1950Mad487

..... december 1934. the contention of the tenant was that he was entitled to purchase the landlord's right in the kudiyiruppu under section 33, malabar tenancy act (act xiv [14] of 1930) and he applied under that section for the necessary relief. the landlord resisted this application on the ground that for three years from 1943 to 1946, the date ..... of three years.2. the question that arises for consideration in these civil miscellaneous appeals is whether the view of the learned subordinate judge is correct. section 33, malabar tenancy act is in these words:'in any suit for eviction relating wholly or in part to a kudiyiruppu, which has been in the continuous occupation of a ..... behalf of the respondent, reliance was placed upon a decision of rajamannar j., as he then was, in which the learned judge had occasion to consider section 33 of the act. the residential building in that case belonged to the landlord till 1941 and he allowed the tenant in that year to pull down the house and construct .....

Wilmette Park Dist. Vs. Campbell

Court : US Supreme Court

..... place." the words of the provision, when taken in their ordinary and familiar meaning, reflect a legislative purpose of comprehensive application. by its terms, the section embraces every payment made in order to secure admittance to a specific location. and this purpose of broad application is not less certain because of anything ..... be paid by the person paying for such admission." and 1715 requires that "every person receiving any payments for admission . . . subject to the tax imposed by section 1700 . . . shall collect the amount thereof from the person making such payments." this suit, brought to recover penalties paid by petitioner for noncollection of federal admissions ..... s suggestion that congress intended to exempt from tax admissions to any activity not conducted for gain. section 1701 of the code did allow certain exemptions prior to their termination on october 1, 1941 pursuant to the revenue act of 1941, 541(b), 55 stat. 687, 710. in 1701, congress exempted admissions to .....