Court : Supreme Court of India
Decided on : Mar-02-1973
Reported in : AIR1973SC1130; 1975(0)BLJR146; (1973)1SCC672; [1973]3SCR562
..... the appeal and dismissed the suit.6. the two questions that arise for consideration in this appeal are: whether the suit was barred by section 47 of the civil procedure code and whether under the provisions of the act, the plaint property had vested in the government and, therefore, the plaintiffs were incompetent to maintain the suit.7. as the first question ..... suit was instituted on march 7, 1953; the property vested in the state on january 26, 1955, under the act. there is no dispute that the plaint property answers the description of a homestead in section 5 of the act.12. the high court was of the view that since kishundeo singh was not in possession at the time the property ..... vested in the state, he was not entitled to retain possession of the plaint property under section 5 as a tenant under the state free .....
Tag this Judgment!Court : Kerala
Decided on : Mar-02-1973
Reported in : AIR1973Ker273
..... is accepted by a court notwithstanding that finding the respondent against whom that finding has been entered, can claim, as of right, to be awarded maintenance under section 25 of the act'the learned judge answered the above question thus:'in my opinion, if a subsequent conduct of the wife who has become unchaste can form the basis, for ..... separation proceedings regarding the unchastitv of the wife must and should be taken into account even in the first instance, when an order is being passed under section 25(1) of the act. otherwise it will lead, in my opinion, to a very incongruous situation namely that it is only when a wife becomes unchaste after the award of ..... the parties to the marriage to live apart and it shall no longer be obligatory for either party to cohabit with the other. this is clear from section 10(2) of the act which reads:'where a decree for judicial separa-tion has been passed, it shall no longer be obligatory for the petitioner to cohabit with the respondent, .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-02-1973
Reported in : 1973(6)WLN267
..... properties can be held to be the personal properties have been clearly defined and prima facie the property has to fulfil the requirements of sub-section (1) of section 23 of the act. therefore, in the present case it is not satisfactorily established that the jagir commissioner could have declared the property in dispute to be the ..... sadas was disposing of certain house sites inspite of the fact that jagirdar had applied for inclusion of such house site in his private property under section 23 of the act. on this the tehsildar had made an inquiry and had also taken a reply from the gram panchayat. the gram panchayat had taken the position ..... predecessor atleast from 1948, if not from before thus, according to learned counsel, the necessary condition for the jagir commissioner to exercise his jurisdiction under section 23 (2) of the act being wanting the jagir commissioner has committed an error of jurisdiction in declaring the house site to be the property of the ex-jagirdar. learned .....
Tag this Judgment!Court : Chennai
Decided on : Mar-01-1973
Reported in : [1974]96ITR586(Mad)
..... question whether there was a partition of the joint family business is essentially a question of fact and that could not be challenged on a reference under section 66 of the indian income-tax act, 1922. in various decisions dealing with this matter, the legal position is put in different ways. in some cases, it is held that inference ..... officer following its decision in respect of the assessment years 1957-58 and 1958-59. at the instance of the assessee, the tribunal has referred under section 256(1) of the income-tax act, 1961, identical questions as were referred to for the years 1957-58 and 1958-59. 5. both the income-tax officer and the appellate tribunal ..... assessee herein in the status of a firm of partnership with bherumal and kishoredas as partners. an application for grant of registration of the firm under section 26a of the indian income-tax act, 1922, was also filed before the income-tax officer. the income-tax officer rejected this claim on the ground that there was no partition in .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-01-1973
Reported in : AIR1974Bom215; ILR1974Bom929; 1973MhLJ728
..... 6. for understanding the rival contentions raised before me it is necessary to refer to the relevant provisions of the bombay execution of decrees (temporary postponement) act. 1959. section 3 (2) (b) of the act reads as under:'no suit for money and no suit for foreclosure or sale in enforcement of a mortgage, shall be instituted, or proceeded with if ..... decree under execution being in two parts and one part being a decree for money, the defendant judgment-debtor is entitled to the benefit of sub-section (1) of section 3 of the act and the proceedings will have to be stayed under those provisions'.in my opinion these observations will apply to the present statute also.8. thus it is ..... the claim for maintenance. it is established principle of law that an gathered from the express words used in the statute. if the express words used in section 3 and section 8 of the act are read together, in my opinion, it is quite clear that the term 'suit for money' will govern the suit in which a claim for .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-01-1973
Reported in : AIR1974P& H95
..... his nomination on 12th february, 1972. in this manner, it was alleged that respondent no. 1 had committed the corrupt practice of bribery as defined in section 123(1)(a)(a) of the act.2. in the written statement, respondent no. 1 traversed these allegations, and so did hari singh, respondent no. 2. the parties went to trial ..... as alleged in sub-paras (i) to (iv) to para, 4 of the petition and thereby committed the corrupt practice of 'bribery' as defined in section 123(1) of the 1951 act.'in support of this issue, the petitioner had summoned two witnesses through court. one was karam singh, sarpanch, and the other was jagir singh. karam singh ..... when votes pertaining to adampur constituency were being counted. he was pressed: 'whose counting agent you were there?' witness then gave the evasive answer: 'perhaps, i was acting as counting agent of sita ram, candidate, a nominee of the republican party.' questioned further, he stated that he did not remember how many votes were obtained by this .....
Tag this Judgment!Court : Chennai
Decided on : Mar-01-1973
Reported in : [1975]101ITR673(Mad)
..... condition is also satisfied.25. all the conditions have been cumulatively satisfied, the company is one in which the public are substantially interested within the meaning of section 23a of the indian income-tax act, 1922.26. the second question is covered by our judgment in govindarajulu naidu v. commissioner of income-tax : [1973]90itr13(mad) . in that case ..... over more than 50 per cent. of the voting power, the company could not be said to be a controlled company. in fact, according to section 252 of the indian companies act, the minimum number of directors prescribed for a public limited company is only three. if the argument of the learned counsel for the revenue is to ..... or embezzlement should not be considered as payment by way of a loan. in that view he held rs. 3,21,173 as dividend under section 2(6a)(e) of the act in the hands of the assessee.6. in the appeal preferred by the assessee originally, the appellate assistant commissioner confined his consideration to the question .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-01-1973
Reported in : AIR1974All48
..... award. order 23, rule 3, civil p. c. does not contemplate an 'award' in the terminology of 'agreement orcompromise'. it is for this reason that proviso to section 47 of the arbitration act was enacted. similar was the view taken by a full bench of this court in the case of moradhwaj v. bhudar das : air1955all353 . it was observed: 'the words ..... treating it as a compromise or adjustment, but that too cannot be done unless both the parties consent thereto. this requirement about consent is embodied in the proviso to section 47 of the arbitration act. the agreement mentioned in application no. 20-c could not amount to the consent to the award within the meaning of the proviso to ..... be a compromise within the meaning of either order 23, rule 3, civil p. c. or the proviso to section 47 of the arbitration act. none of the cases cited by the learned counsel dealt with the proviso to section 47 of the arbitration act or its effect on the provisions of order 23, rule 3, civil p. c. it is not necessary, .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-01-1973
Reported in : [1974]33STC108(All)
..... assessed at rs. 4,09,82,067.40 by an assessment order dated 21st february, 1970. thereafter, the petitioner received a notice dated 22nd march, 1971, under section 21 of the act for the aforesaid assessment year. after several hearings the sales tax officer framed a supplementary assessment estimating the escaped turnover at rs. 6 lacs and levying an additional tax ..... has been laid down by this court in laxmi oil mills, varanasi v. commissioner of sales tax 1972 u.p.t.c. 363,4. that apart an assessment under section 21 must be based upon some material and cannot be arbitrary or capricious depending upon the ipse dixit of the sales tax officer. the estimate of the escaped turnover at ..... from a perusal of the impugned assessment order it is manifest that the sales tax officer did not seem to have a precise idea of the scope and ambit of section 21. that provision comes into play only if the assessing authority has reason to believe that the whole or a part of the turnover of a dealer has, for .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1973
Reported in : [1974]97ITR516(Mad)
..... expressed :'where a person carried on business by himself or in partnership with others, profits and gains earned by him are income liable to be taxed under section 10 of the indian income-tax act, 1922. share in the profits of a partnership received by a partner is 'profits and gains of business' carried on by him and is on that account ..... retains the same character even in the hands of the assessee and that it has to be assessed in his hands only as ' income from property' under section 9 of the indian income-tax act, 1922. in this court, the revenue raises a further contention that, strictly speaking the share income will not fall under any of the heads of income referred ..... in any better position. his share of income therefrom cannot be said to be from a business carried on by him.'7. the tribunal also referred to section 67(2) of the 1961 act as being clarificatory and stated that, in view of that provision, the share income of the assessee in this case should be taken to have the same .....
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