Court : Madhya Pradesh
Decided on : Oct-08-1973
Reported in : AIR1974MP59; 1974MPLJ1
..... same provisions are found as contained in section 91 of the m.p. act. see section 92 of the assam act; section 62 of the bihar act; section 67 of delhi act; section 161 of gujarat act; section 111 of madras act; section 157 of maharashtra act; section 121 of mysore act; section 123 of orissa act; section 77 of punjab act; section 81 of rajasthan act; section 89 of travancore-cochin act; and section 56 of u. p. act. in all these corresponding provisions, the ..... the corresponding enactments of other states such as. section 34 of the andhra pradesh act. section 41 of bihar act, section 81 of gujarat act, section 72 of madras act, section 78 maharashtra act, section 30 of mysore act, section 32 of orissa act, section 27 of punjab act, section 51 of rajasthan act and section 49 of travancore-cochin act. however, the period of supersession in the aggregate varies in different acts. for instance, two vears in bihar. puniab and .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-08-1973
Reported in : [1974]97ITR393(Guj)
..... clause (d) does not take the case of the revenue any further with the result that there would be no transfer of property and without transfer of property section 2(xii) of the act is not attracted. 7. the result, therefore, is that we answer question no. 1 in favour of the assessee that, on the facts and in the ..... given some shares by the adjustment of the shares amongst the old partners, there is a transfer of property within the meaning of section 2(xxiv) of the gift-tax act. clause (d) of sub-section (xxiv) of section 2 on which reliance has been placed by mr. kaji postulates that a transaction should have been entered into between two persons with ..... diminished. consequently and to that extent, therefore, there was a transfer of property which would be included within the definition of the term 'gift' under section 2(xii) of the gift-tax act. in the submission of mr. kaji, therefore, the tribunal was in error in holding that there was no transfer of any existing movable property and what .....
Tag this Judgment!Court : Chennai
Decided on : Oct-08-1973
Reported in : AIR1975Mad43
..... we may now refer to two decisions which are very strongly relied on by the respondent in support of his contention that if there is no proper notice under section 110 of the act, the authorities will not be entitled to proceed with confication or imposition of penalty. a reference was made to asst. collector of customs v, malhotra, where the ..... the notice itself. for that purpose we have to travel to the next point taken, namely, the nature of the notice which has been issued under section 124 of the said act. the point taken is that the notice that has been issued is so vague and uncertain that the appellant had no reasonable opportunity of defending himself."the ..... void cannot be upheld. in the result, we find ourselves unable to agree with the conclusion reached by the learned single judge that notice under section 110(2) and notice under section 124 of the act should be given within six months from the date of seizure of the goods; nor are we able to accept the view of the learned .....
Tag this Judgment!Court : Rajasthan
Decided on : Oct-08-1973
Reported in : 1973(6)WLN729
..... may 31, 1967 and the appellant continued in employment thereafter upto october 1967, he 'stood confirmed in that appointment by implication'. it was also held that the management had 'not acted bonafide' and that the impugned order (ex 5) of termination of the appellant's service was illegal and unjurtified and the appellant would be deemed to be in the continuous ..... be held to be a confirmed employee of the society, (ii) there was not an iota of evidence in support of the arbitrator's finding that the society had not acted bonafide, and (iii) the arbitrator erred in holding that the society did not have the right to transfer the appellant to bikaner or to appoint him as a field officer .....
Tag this Judgment!Court : Chennai
Decided on : Oct-08-1973
Reported in : (1974)2MLJ88
..... we may now refer to two decisions which are very strongly relied on by the respondent in support of his contention that if there is no proper notice under section 110 of the act, the authorities will not be entitled to proceed with confiscation or imposition of penalty. a reference was made to assistant collector of customs v. malhotra : 1973ecr1(sc) ..... the notice itself. for that purpose we have to travel to the next point taken, namely, the nature of the notice which has been issued under section 124 of the said act. the point taken is that the notice that has been issued is so vague and uncertain that the appellant had no reasonable opportunity of defending himself..the ..... cannot be upheld. in the result, we find outselves unable to agree with the conclusion reached by the learned single judge that notice under section 110 (2) and notice under section 124 of the act should be given within six months from the date of seizure of the goods; nor are we able to accept the view of the learned .....
Tag this Judgment!Court : Delhi
Decided on : Oct-04-1973
Reported in : ILR1974Delhi260
..... contended that the prosecution had sufficient time from 15th may, 1971, to 18th november. 1971, at their disposal to obtain the necessary sanction under section 6 of the act for prosecuting the petitioner, but it deliberately waited till the termination of services of the petitioner and filed the present chargesheet on 14th december, 1971, ..... to be a public servant. it was, thereforee, contended that if for any reason whatsoever sanction for prosecuting the petitioner could not be obtained, section 6 of the act would provide a complete bar to the petitioner's prosecution in the present proceedings. it was further submitted that the expression 'public servant' appearing in ..... against the petitioner and respondent shri r. k. birla. (10) shri avtar singh learned cousel for the petitioner submitted that the provisions of section 5(l)(d) ofthe act applied to a public servant in office and not to erstwhile public servant. it was accordingly contended that the petitioner being no longer a public .....
Tag this Judgment!Court : Delhi
Decided on : Oct-03-1973
Reported in : ILR1974Delhi689
..... the purchaser to recover damages for breach of contract of sale relating to immovable property is not applicable in india in view of the express provisions of section 73 of the contract act which are comprehensive enough to apply to breaches of contract arising from sale of movable as well as immovable properties. the vendor is entitled to recover ..... covenant is incorporated in the deed of agreement. it is, thereforee, not permissible to adduce oral evidence to contradict this as it falls within the mischief of section 92 of .the evidence act. if the covenant of good title is to be excluded it must be expressed in clear and unambiguous term in the document itself : see thanmmineni paparao ..... purchase is carried out it goes against the purchase money but its primary purpose 'is that it is a guarantee that the purchaser means business'.(35) in howe v. smith (1884) 27 ch. d. 89 (7) fry l.j. observed: 'theterms must naturally to be implied appear to me in the case of money paid on the signing .....
Tag this Judgment!Court : Gujarat
Decided on : Oct-01-1973
Reported in : [1976]102ITR232(Guj)
..... court of appeal reversed that order and held that the trustees were liable to estate duty as the beneficiary had an interest within the meaning of section 43 (1) of the finance act, 1940. the trustees took the matter in appeal before the house of lords. lord reid in his speech while considering what is the nature ..... assessment, though the assets of the three discretionary trusts were assessed to wealth-tax in the hands of the trustees as association of persons under section 21(4) of the said act. the appellate assistant commissioner, however, in appeals preferred by the respondent-assessee, was of the opinion that the respondent-assessee could be assessed only ..... that he was the sole beneficiary at the valuation date of the aforesaid respective assessment years. the wealth-tax officer has passed the said orders under section 21(2) of the wealth-tax act for the said respective assessment years on february 16, 1963, july 25, 1964, and march 5, 1965, respectively, including rs. 24,15,641 .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-01-1973
Reported in : AIR1974P& H188
..... reads as under:-- 'no doubt pindidas himself was bound by the contract which he has entered into and the plaintiff would have been entitled to the benefit of section 15 of the specific relief act which runs thus: 'where a party to a contract is unable to perform the whole of his part of it, and the part which must be left ..... this view, reliance has been placed on choranji lal v. kartar singh, air 1925 lah 130.in that case the joint hindu family consisted of two brothers. the elder brother acting for himself and on behalf on his minor brother sold the property. the minor brother brought a suit for possession of the property on the ground that the sale made ..... . it also observed that if udey chand wanted to sell land belonging to the corparcenary, it was incumbent upon him to get the consent of lachhman das, a hindu father acting as the karta of the family does not have to seek the consent of his sons for making alienations of joint property for necessary purposes. again, it is not necessary .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-01-1973
Reported in : [1974]34STC453(P& H)
..... or the lessee was the transferee of the business and as such in their hands also the amount of arrears of sales tax could be recovered. section 17 of the tax act reads as under:17. transfer of business.--where the ownership of the business of a registered dealer is entirely transferred and the transferee carries on such ..... sough to be argued that the learned single judge fell in error in not permitting the contention to be raised on the basis of the provisions of section 17 of the tax act, on the ground that no such plea had been taken in the return. according to the learned deputy advocate-general, it was the case of the ..... proposed by the company but the same was not accepted with the result that the company submitted another scheme of arrangement with its unsecured depositors and shareholders under section 391 of the companies act. the said scheme of arrangement was sanctioned by this court on 26th april, 1972, with some modifications. the management of the company failed to supply .....
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