Court : Chennai
Decided on : Sep-28-1973
Reported in : AIR1974Mad289
..... done by one party or another to complete the sale transaction, the rights and obligations of the parties in such a matter being indicated by section 55 of the transfer of property act. according to the learned judges-'the decree for specific performance, which provides that the property shall be sold to the plaintiff by the defendants and ..... taken by the high court of madhya pradesh in dadulal hanumanlala v. deo kunwar bai : air1963mp86 . the learned judge held in that case-'under section 55 of the transfer of property act the rights and liabilities of buyer and seller, in the absence of a contract to the contrary, have been enumerated and, as the contract in ..... the execution and delivery of the sale deed, title cannot be transferred under the transfer of property act where the value is over rs. 100/- ; without the latter relief being granted, the former cannot; see muhiuddin ahmed khan v. majlis rai, ilr (1884) all 231. nevertheless both the rights, viz., the first to the sale deed and the .....
Tag this Judgment!Court : Kerala
Decided on : Sep-27-1973
Reported in : AIR1974Ker202
..... the legislature intended that save as provided in articles 158 and 178 there would not be any limitation for other applications under the act. take the case of an application under section 28 of the act for enlargement of the time for making the award. a similar application under paragraph 8 of the second schedule to the code ..... a re-enactment of the corresponding provision of the code and not of the indian arbitration act. 1899. an application under section 8 of the new act corresponding to paragraph 5 of the second schedule to the code and section 8 of the indian arbitration act, 1899 stand on the same footing. in the circumstances, it is not possible to ..... implied reference in article 181 to the code of civil procedure as a reference to the arbitration act, 1940, or to hold that article 181 applies to applications under that act. the rule of construction given in section 8(1) of the general clauses act cannot be applied, as it appears that the legislature had a different, intention. it, .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-27-1973
Reported in : AIR1975Bom53; (1974)76BOMLR519; ILR1975Bom227
..... injurious affection' and that absence of making such specific claim did not have the effect of barring a right to enhanced compensation under the said heads under section 25(2) of the act. mr. gambhirwala for the state has invited our attention to a decision of this court in the case of special land acquisition officer v. kalyanji, ..... agricultural as well as agricultural purposes and that the may be paid reasonable compensation and severance changes and injurious affection. it was contended that under section 9(2) of the act it was obligatory upon the claimants 'to state the nature of their respective interests in the land and the amount and particulars of their claims ..... the sheds situated in the land. being dissatisfied with this award the claimants (dr. mohamad salim samsuddin and his three brothers, who are the appellants section 18 of the act which was numbered as land acquisition reference no.47 of 1962 in the court of the civil judge. senior division, nasik. 2. similarly after service .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-27-1973
Reported in : (1974)15GLR833
..... of what is stated above, the first question which arises to be determined is whether the profession of a barber is 'business' within the meaning of section 6 of the rent act. i find that the learned judge of the lower appellate court was not right in holding that the profession of a barber is not a 'business'. ..... in the exercise of a profession or vocation. they may even consist of rendering services to others which services may be of a variegated character. in rolls v. miller (1884) 27 ch.d. 71, lindley lj. has observed at page 86 as under:'the word 'business'... means almost anything which is an occupation, as distinguished from a ..... has decided this case, is found to have made the following observations on this point:the term 'business' includes every trade, occupation and profession. according to section 2(4) of the income-tax act, 1922, 'business' includes any trade, commerce, or manufacture or any adventure or concern of the nature of trade, commerce or manufacture. the word 'business .....
Tag this Judgment!Court : Delhi
Decided on : Sep-26-1973
Reported in : [1975]98ITR512(Delhi)
..... if there was no evidence the mere reference to articles of association which authorised the payment could not be taken as substitute for evidence required under section 40(c) of the act. the petitioner in order to justify the deductions claimed failed to adduce any proof. mr. sharma contended that our order in this case may affect ..... by the lady directors. the tribunal, thereforee, agreed with the appellate assistant commissioner and dismissed the appeal.9. the petitioner's application before the tribunal under section 256(1) of the act was also dismissed, as in its opinion, no question of law arose out of its order. this has brought the petitioner to this court.10. mr ..... from, there was any evidence before the tribunal to hold that the remuneration paid to the directors was excessive or unreasonable, within the meaning of section 40(c) of the income-tax act, 1961 ?(3) whether the tribunal was right in law in placing the onus of proof as regards the excessive or unreasonable character of the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-26-1973
Reported in : [1974]95ITR308(P& H)
..... will be proper to set out certain provisions of the act. section 2 is the definition section and defines ' assessee ', ' donor ' and ' person '' in the following terms :'2. (ii) 'assessee' means a person by whom gift-tax or any other sum of money ..... flesh and blood and that too an individual and not a body of persons. the learned counsel in this behalf specifically places reliance upon the following phrase in section 2 :' in this act, unless the context otherwise requires.'7. it is not necessary for our purposes to go into this question, because in the instant case the gift was made ..... on jana veera bhadrayya v. commissioner of gift-tax, [1966] 59 i.t.r. 176 (a.p.).. the department being dissatisfied moved the tribunal under section 26(1) of the gift-tax act, and that is how the question of law already stated has been referred for our opinion.4. before i deal with the contention of mr. awasthy, it .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-25-1973
Reported in : [1987]165ITR195(Guj)
..... bombay in volkart brothers v. ito : [1967]65itr179(bom) . the main question in that case before the division bench of the bombay high court was whether section 17(1) of the act of 1922 applied to the case of a registered non-resident firm the difficulties and hardships which were likely to arise by holding that capital gains could be ..... company, in respect of long-term capital gains also came to an end with effect from april 1, 1968. 16. we may also point out that under section 182 of the act of 1961, in the case of a registered firm, after assessing the total income of the firm, the income-tax payable by the firm itself shall be determined ..... development to its further development with effect from april 1, 1968, as a result of the provisions of the finance (no. 2) act, 1967, section 114 was omitted and in its place section 80t was inserted. under section 80t which thus came into effect from april 1, 1968, where the gross total income of an assessee not being a company includes any .....
Tag this Judgment!Court : Kerala
Decided on : Sep-25-1973
Reported in : AIR1974Ker129
..... transport authority of kerala. 5. the essential distinction between a stage carriage and a contract carriage has to be noticed. a contract carriage is defined in section 2 (3) of the motor vehicles act, 1939 as follows: '2 (3) 'contract carriage' means a motor vehicle which carries a passenger or passengers for hire or reward under a contract ..... line of route passengers not included in the contract; and includes a motor cab notwithstanding that the passengers may pay separate fares;' a stage carriage has been defined in section 2 (29) as-'2 (29) 'stage carriage' means a motor vehicle carrying or adopted to carry more than six persons excluding the driver which carries nassengers for ..... roshan lal v. state of u. p. air 1965 sc 991 has considered the distinction between a stage carriage and a contract carriage in these terms: 'by section 2 (3) a contract carriage is defined as a motor vehicle which carries a passenger or passengers on hire or reward under a contract from one point to another .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-25-1973
Reported in : AIR1974SC37; (1973)IILLJ495SC; (1974)3SCC498; [1974]1SCR747
..... doubtful whether regular part time service can be considered even prima facie to suggest anything other than a contract of service. according to the definition in section 2(14) of the act, even if a person is not wholly employed, if he is principally employed in connection with the business of the shop, he will be a ..... on the basis of his finding that the workers represented by the second respondent union were employed in the establishment within the meaning of section 2(14) of the act, and, therefore, the act was applicable.4. the appellants filed an appeal against the decision to the division bench of the same court. the division bench dismissed ..... the factory after making arrangements for the manufacture of salt.10. the question for decision was whether the agarias were workmen as defined by section 2(s) of the industrial disputes act of 1947 or whether they were independent contractors. the court said that the prima facie test to determine whether there was relationship between employer .....
Tag this Judgment!Court : Rajasthan
Decided on : Sep-25-1973
Reported in : 1973(6)WLN871
..... to sue for recovery of rent she could not be entitled to ask for the tenant's eviction. in elaborating his argument learned counsel pointed out that in section 13 of the act several grounds of eviction were peculiar to a landlord who was having the property for himself in contradistinction to such of the landlords who might come within the ..... the tenant on his own showing had been paying the rent. then came the stage when the tenant felt constrained to make the application before the learned munsif under section 19a of the act (ex. 1 on record). in para-5 of that application it was stated by the tenant that after onkar had been murdered by bherulal smt. niji bai, ..... , there could be no doubt that in that event bherulal's property would devolve on his three daughters all the three daughters were party to the proceedings under section 10a of the act initiated by none other than the tenant himself and, there they had taken that stand that the deposited rent be paid to smt. niji bai likewise, in .....
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