Court : Rajasthan
Decided on : Sep-17-1973
Reported in : AIR1974Raj20; 1973()WLN635
..... the procedure to be followed for the execution of the orders of the disciplinary committee of the bar council. i may read the relevant statutory provisions. section 43 of the advocates act. 1961 provides:'section 43. cost of proceedings before a disciplinary committee -- the disciplinary committee of a bar council may make such order as to the cost of any proceedings ..... the question arises here whether the order for costs passed by the disciplinary committee is an order passed by the high court. obviously it is not. section 43 of the advocates act only lays down how an order for costs shall be executable and by fiction it is made executable as if it were an order of the high ..... court. such an order however, is to be treated like an order passed by the court and to that order section 38 civil procedure code would apply. the petitioner submits .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-17-1973
Reported in : [1974]96ITR240(Guj)
..... for purposes of scientific research to be carried out by the principal parent-company, ciba, basle, was admissible as deduction under sections 10(2)(xv) of the indian income-tax act, 1922. the parent-company, ciba basle ltd., was engaged in the development, manufacture and sale of medicinal and pharmaceutical preparations ..... and it carried on business in india of selling its products through a subsidiary company called ciba (india) ltd. after the incorporation of the assessee-company, the activities of the parent-company in india were bifurcated and the pharmaceutical section ..... sales. the payment was made wholly and exclusively for purposes of business of the assessee and was not of a capital nature and was allowable under section 10 (2)(xv).' 9. in security printers of india (p.) ltd. v. commissioner of income-tax, the court was concerned with a .....
Tag this Judgment!Court : Chennai
Decided on : Sep-15-1973
Reported in : [1974]95ITR284(Mad)
..... statement of agreed facts or from the evidence. and we do not think that anything could turn on it. we have to interpret a particular section (section 51) of the income tax assessment act, 1936-1948, and it would be nothing to the point to say that the company could properly, or did in fact, debit the ..... here only the interest on monies specifically borrowed for the new expansion may be capitalised and that only for the period before production starts. '21. section 208 of the indian companies act, 1956, contemplates payment of interest on share capital in certain contingencies and permits the interest payments to be treated as capital as representing the cost ..... commissioner of income-tax, : [1963]48itr859(bom) the bombay high court held that the expression ' actual cost to the assessee ' as used in section 10(5) of the indian income-tax act, 1922, will take in whatever the assessee had in fact expended or laid out for the purpose of acquiring the depreciable assets and that, therefore, .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-15-1973
Reported in : (1974)76BOMLR659
..... fraud._______________________________________________________________________________________the fact of and the reasons for blacklisting should not be disclosed to the firm.accordingly the directorate general of supplies and disposals cs-4-a section (registration branch), (hereinafter referred to as d.g.s.& d.) new delhi, issued the following confidential circular dated december 18, 1965:the government ..... refused to accept the highest bid made at the auction sale of country liquor shops. the supreme court held that the bihar and orissa excise act (act no. ii of 1915) expressly conferred such power on the government and even apart from that it was open to the government as the owner ..... this apart, the ministry of works, housing and supply (department of supply) is responsible for keeping an upto date list of blacklisted firms and also acts as the coordinating ministry for purpose of reviewing doubtful or marginal cases of blacklisting orders (see clause (7) of the code). further, it is common .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-14-1973
Reported in : AIR1975Guj150; (1974)GLR499
..... 'coram non judice', and that its judgment and decree would be nullities. thereafter their lordships pointed out that there were, however, provisions enacted in section 11 of the suits valuation act and sections 21 and 99 of the code of civil procedure for seeing that such decrees were not treated as nullities when there was no failure of justice. ..... bom 592), a division bench consisting of baker and broomfield jj. in terms held that the proper court to deal with this question under section 9 of the act was the district court having jurisdiction in the place where the minor ordinarily resides. it was in terms pointed out by broomfield, j. with whom baker, j ..... baroda and he had no other place of residence and, therefore, the ahmedabad court had no jurisdiction to appoint guardian of the minor within the meaning of section 9(1) of the act. it was further held that the question of domicile was wholly irrelevant in this context. in layman v. anagram, 34 boom lr 1293 : (air 1932 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-14-1973
Reported in : AIR1973SC2677; 1973CriLJ1810; (1974)3SCC406
..... . the appellant, his father karam singh, his uncle bawa singh and bawa singh's son charan singh were tried by the sessions judge, hoshiarpur for offences under sections 302, 307 and 324 read with section 34 i.p.c. in respect of the murder of one darshan singh on 12th october. 1967. the learned sessions judge acquitted karam singh and on appeal .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Sep-14-1973
Reported in : AIR1974P& H124
1. The minor Rupinder Kaur, aged about 5 years, has been produced before me in Court today. She is properly dressed and appears to be in good health. Her present state of health could not possibly have been brought about since I passed my last order directing the production of the child in Court. I have questioned the child. She states that she is studying in a Government school in her village and that her mummy is looking after her. The father of the child is also present and assures me that he is discharging all his obligations towards the child as the father. He also assures me that his second wife is looking after the child properly.2. Shrimati Iqbal Kaur respondent is also present. She has produced before me album containing some photographs of a minor girl of about 1 to 3 years of age. As observed by the learned Guardianship Judge, it cannot be said with certainty that the photographs are of Kumari Rupinder Kaur. The respondent has not brought any small present for the child whic...
Tag this Judgment!Court : Gujarat
Decided on : Sep-13-1973
Reported in : [1975]99ITR264(Guj)
..... account of depreciation has been obtained by the assessee in any previous year under the 1961 act or prior acts, the provisions contained in sections 48 and 49 should be modified and the cost of acquisition in the case of assessees acquiring depreciable assets otherwise than in one of ..... has, thereafter, provided for the computation of the cost of acquisition in the case of the appreciable assets. this is a special provision made in section 50 of the act and what the legislature has tried to achieve by this special provision is that in relation to a capital asset in respect of which a deduction on ..... in further appeal before the income-tax appellate tribunal, ahmedabad. the tribunal also did not accept this contention of the petitioner-company on the plain reading of section 50 of the 1961 act. it, therefore, by its order of january 16, 1971, dismissed the appeal. the petitioner-company had, therefore, sought a reference to this court and .....
Tag this Judgment!Court : Chennai
Decided on : Sep-13-1973
Reported in : (1974)2MLJ46
..... in r. k. sen v. union : [1966]1scr430 . it was pointed out that having regard to article 367, the definition of ' state' in section 3 (58) of the general clauses act, 1897 applies for the interpretation of the constitution unless there is anything repugnant in the subject or context. under that definition, the expression state as respects any ..... power by article 246 (4) to legislate even with respect to matters emumerated in the state list. if the inclusive definition of 'state' in section 3 (58) of the general clauses act were to apply to article 246 (4), parliament would have no power to legislate for the union territories with respect to matters enumerated in the state ..... order, 1956, is not to be used to interpret the word ' state ' as used in the constitution. the existing definition of ' state' in section 3 (58) (b) of the general clauses act, is not, therefore, to be applied to the interpretation of the constitution at all for the purposes of the cases before the court.therefore, it .....
Tag this Judgment!Court : Chennai
Decided on : Sep-13-1973
Reported in : (1974)1MLJ334
..... of lands in usufructuary mortgages, a sum greater in aggregate than double the principal of the loan.32. the bihar legislature passed the bihar money-lenders act, 1938. section 7 of that act dealing with the duties of registered money-lenders to maintain accounts and to give receipts, expressly provides that every registered moneylender shall, in respect of ..... in any contract, an agreement entered into by a debtor for the payment of compound interest on loans advanced after the commencement of the act shall be void. section 7 of that act provides that notwithstanding anything to the contrary contained in any other law or in any thing having the force of law or in any agreement ..... statute law-seventh edition, page 390).29. it is against the background of these general principles, we have to consider the question whether sub-section (3) of section 7 of the tamil nadu act applies to the present case so as to compel us to hold that even though at the time when exhibit a-1 mortgage came into .....
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