Court : Punjab and Haryana
Decided on : Jul-31-1973
Reported in : AIR1974P& H137
..... any replication, contradicting the facts stated in the return nor has chuha mal chosen to file any return. the financial commissioner, who decided the petition under section 33 of the act, as delegate of the central government, was perfectly justified in observing:-- 'i do not hesitate in saying that allotment of bant ram was cancelled in order ..... was that of the chief settlement commissioner and not of the high court and against that order of the chief settlement commissioner, the statutory remedy under section 33 of the act was available to bant ram. 5. coming to the merits of the case, the learned counsel for the petitioners has emphasised that in consequence of ..... learned counsel for the petitioners has very strenuously argued that after the dismissal of civil writ no. 44 of 1968 by this court, a petition under section 33 of the act was not competent before the central government as the decision of this court operated as res judicata. it is submitted that all the tribunals within the .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Jul-31-1973
Reported in : AIR1974MP26; 1973MPLJ899
..... as contemplated under order 21, rule 97. there is no occasion for considering the application of the third person itself under section 151 of the code of civil procedure; as when there is a specific provision en-acted in the code and the whole scheme of execution is specifically provided for, there is no occasion for use of the inherent ..... powers under section 151. it is also clear that the reply of decree-holder is not at all contemplated when a third person ..... and where the applicant is still resisted or obstructed in obtaining possession, the court may also, at the instance of the applicant, order the judgment-debtor, or any person acting at his instigation or on his behalf, to be detained in the civil prison for a term which may extend to thirty days, and may order the person or persons .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jul-31-1973
Reported in : AIR1974P& H160
..... may enjoy the security for the mortgage to the best advantage. the decision of the learned trial court on issue no. 1 is against the provisions of section 44 of the transfer of property act and is reversed. 8. for the reasons given above, this appeal is accepted and, setting aside the decree passed by the learned trial court, the case ..... at the time of any nimani by paying the entire mortgage amount, balwant rai tried to eject gurdas rai from the premises by fling petitions under section 13 of the east punjab urban rent restriction act but was unsuccessful. he then filed a suit, out of which the present appeal has arisen, on august 2, 1960, for separate possession of ..... to have separate possession by partition of one-half share of his mortgagor, to which he is entitled under section 44 of the transfer of property act referred to above. it is not a joint family house and, therefore, proviso to section 44 ibid does not apply. it was held by a division bench of the bombay high court in moti .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-1973
Reported in : 1975CriLJ516
..... as 22-10-71 and no adjudication was made so far by the central excise and as such, any further initiation of adjudication will be barred under section 42 of the central excises and salt act, 1944. in a judgment of this court reported in v. govindaswami v. collector central excise. madras (mad) somasundaram, j., while dealing with a matter ..... a collector of customs seizes and retains any goods he does so in exercise of a statutory authority conferred upon him by the customs act and the adjudication proceedings pending before him not being criminal in nature, section 561-a, cr. p. c, cannot be invoked.3. the present case on hand is analogous to the one decided by somasundaram, ..... match boxes. i do not think that it is correct on the part of this court to order the return of these match boxes under the powers vested by section 561-a, cr.p.c. in these circumstances, this petition is dismissed with a direction to the petitioner to take out appropriate proceedings on advise as mentioned above.4 .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-1973
Reported in : [1974]33STC506(Mad)
..... the principle of the decision in thirumagal mills' case [1967] 20 s.t.c. 287, will not apply to transactions after the amendment of the definition of 'business' in section 2(d) in 1964 and that after the amendment the transactions of sale which are incidental and ancillary to the assessee's trade or commerce can be brought to charge ..... of pakistan, it is sufficient for the purpose of this case to observe that the sale if any was by virtue of section 5(2) (a) (v) exempt from liability to sales tax under the bengal finance (sales tax) act, for it was a sale in the course of export.11. in national tractors v. commissioner of commercial taxes [1971] 27 ..... all transactions of sale in connection with or incidental or ancillary to one's trade, commerce, manufacture, adventure or concern, the canteen sales are liable to be taxed under the act. the tribunal however, took the view, following the decision in thirumagal mills' case [1967] 20 s.t.c. 287, that the canteen sales are not in the course of .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-1973
Reported in : [1973]99ITR419(Mad)
..... considered a similar question in mammad keyi v. assistant controller of estate duty, : [1961]43itr1(sc) with reference to the interpretation of section 7(1) of the estate duty act, 1953. it was held therein :' there are several enactments where the definition clause contains the expression ' to mean and include ', in ..... v. commissioner of income-tax : [1961]41itr275(sc) , has considered this question with reference to the definition of ' dividend ' in section 2(6a) of the indian income-tax act, 1922. that definition also included various items and excluded certain others. with reference to the contention that the word ' dividend ' should not ..... to the provident fund account of the assessee; (iii) allowances which are exempted from payment of tax.' under section 15 of the income-tax act, 1961, the income chargeable to tax under the head ' salaries ' is stated. section 17 defines ' salary ' as including wages, any annuity or pension, any gratuity, any fees, commission, perquisites .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-1973
Reported in : (1975)2MLJ289
..... of rs. 2,53,378.07 in the turnover already determined as sales suppressions. it also imposed a penalty of rs. 7,600 under section 16 (2) of the madras general sales tax act, 1959, for failure to disclose the suppressed turnover in their monthly returns.2. the petitioners' appeals against the said addition before the appellate assistant ..... company were purchased for the firm. it cannot be forgotten that m/s. kuppuswami naicker and sons are a partner in the firm and they are entitled to act on behalf of the petitioners' firm as such partner. further, in the dissolution of partnership all the assets purchased from the tramway company were taken into consideration and ..... and that offer having been made without reference to the firm or its managing partner, narainsingh ghanshamsingh, it must be taken that m/s. kuppuswami naicker and sons had acted in their individual capacity in purchasing the tramway lines. reference is also made to the payment of rs. 50,000 as deposit on 3rd august, 1955 by m/ .....
Tag this Judgment!Court : Chennai
Decided on : Jul-31-1973
Reported in : (1975)1MLJ132
..... that the principle of the decision in thirumagal mills' case 20 s.t.c. 287, will not apply to transactions, after the amendment of the definition of 'business' in section 2 (d) in 1964 and that after the amendment the transactions of sale which are incidental and ancillary to the assessee's trade or commerce can be brought to charge ..... of pakistan, it is sufficient for the purpose of this case to observe that the sale if any was by virtue of section 5 (2) (a) (v) exempt from liability to sales tax under the bengal finance (sales tax) act, for it was a sale in the course of export.in national tractors v. commissioner of commercial taxes : air1971sc2277 , a ..... all transactions of sale in connection with or incidental or ancillary to one's trade, commerce, manufacture, adventure or concern, the canteen sales are liable to be taxed under the act. the tribunal, however, took the view, following the decision in thirumagal mills' case 20 s.t.c. 287 that the canteen sales are not in the course of .....
Tag this Judgment!Court : Delhi
Decided on : Jul-30-1973
Reported in : ILR1973Delhi741; [1974]94ITR486(Delhi)
..... may have to be included. according to him, the balance sheet figures were the only and the correct basis on which the income-tax officer was required to act under section 23-a. amounts credited in the books as realisable, though not realised during the year of account could not be kept out of consideration. the said accounts, ..... mr. k. r. bajaj, the learned counsel for the assessed, on the other hand, submitted that in order to ascertain the smallness of profits referred to in section 23a of the act, the commercial profits and not the assessable profits have to be considered. for this purpose, available surplus money in the hands of the assessed would alone determine the ..... to the question posed. as the supreme court observed in gangadhar banerjee's case the burden lies on the revenue to prove the conditions laid down in section 23a of the act were satisfied before the order could be made. the revenue failed to discharge this burden, by proving facts which could be brought out in the judgment .....
Tag this Judgment!Court : Kolkata
Decided on : Jul-30-1973
Reported in : AIR1974Cal162,78CWN29
..... on the urgency of the need the requisition was made on behalf of the state of west bengal by the collector specially empowered under section 3 of the said act. section 3 undoubtedly authorises requisition for the purpose of providing proper facilities for transport and communication. petitioner is also not disputing the fact that the ..... across the river hooghly and particularly to provide facilities for the construction of the second hooshly river bridge. this special statute is the said bridge act of 1969. section 24 of this act provides, according to mr. chakraborty, for powers of acquisition of land needed for the purposes of the bridge. he, therefore, contends that ..... is obviously based on a recent decision of the supreme court and raises some important questions of law. according to mr. chakraborty, when section 3 of the said act authorises requisition of property which may as well be subsequently acquired, such a provision in the statute must be read to impose by necessary implication .....
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