Court : Karnataka
Decided on : Feb-19-1973
Reported in : AIR1973Kant335; AIR1973Mys335; ILR1973KAR351
..... reward at separate fares paid by or for individual passengers either for the whole journey or for stages of the journey;''permit' is denned in section 2 (20) of the act as follows :' 'permit' means the document issued by the commission or a state or regional transport authority authorising the use of a transport vehicle as ..... permit when the accident took place on the road between shankarapura and pillarkhan. we are unable to agree with this contention. 'stage carriage' is defined in section 2 (29) of the act. as follows :' 'stage carriage' means a motor vehicle carrying or adapted to carry more than six persons excluding the driver which carries passengers for hire or ..... sustained injuries.3. many claim petitions by the injured and the persons entitled to compensation in view of the death of three persons were filed under section 110-a if the act. the owner and the insurer contended that the bus was not driven rashly and negligently. the owner-appellant also contended that as it had been .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-19-1973
Reported in : 77CWN396,[1973]91ITR82(Cal)
..... , chapter 1 of the rules of the high court at calcutta, original side, stands impliedly repealed as that part of the rule is inconsistent with or repugnant to section 32 of the advocates act, 1961. therefore, it follows that although mr. blanco white is not an advocate of any other high court in the union of india, he can appear in any ..... that it did not pay or incur any liability to pay any fee to the said blanco white. in that circumstance the question of deduction of tax under section 195 of the said act did not arise. thereupon, the income-tax officer by his letter dated 27th february, 1970, informed the firm that in view of the alleged connection of the firm ..... his contentions mr. ginwalla referred to the english decisions, rondel v. worsley, [1969] 1 a.c. 191; [1967] 3 all e.r. 993 (h.l.) and queen v. joseph doutre, [1884] 9 app. cas: 745 (p.c.).and a decision of the supreme court in e.d. sassoon & co. ltd. v. commissioner of income-tax, : [1954]26itr27(sc) . 11. in sassoon .....
Tag this Judgment!Court : Chennai
Decided on : Feb-19-1973
Reported in : (1973)ILLJ464Mad
..... .that the circular issued by the central board of revenue is binding on all officers and persons employed in the execution of the income-tax act, under section 5(8) of the 1922 act, and section 119 of the 1961 act, is recognized in the decision reported in navnit lal c. javeri v. k.k. sen, a.a.o. of income-tax : [1965 ..... availability of taxable profits in each of these 8 years. to express it differently, under section 33 of the income-tax act, the company can claim development rebate upto a period of 8 years, from the date of the installation of the machinery. from the records mad; available ..... the rebate can only be claimed only if it is debited in the profit and loss account. the first contention is clearly not correct, for under section 33 of the income-tax act, development rebate is to be actually allowed in any of the 8 years following the acquisition or installation of an asset or machinery, depending on the .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-19-1973
Reported in : [1973]31STC625(All)
..... hence this reference.3. the relevant notification is st-3124/x-1012(4) dated 1st july, 1966. it is a notification under section 3-a of the act and prescribes a rate of 6 per cent. on the turnover of 'paper other than hand-made paper'. the contention put forth ..... their turnover was liable to tax at the general rate of 2 per cent., as prescribed by the charging section 3 of the u.p. sales tax act (hereinafter referred to as the act). the sales tax officer, on the other hand, obviously relying upon a notification dated 1st july, 1966, ..... 'food colours' and 'syrup essences' which are descriptive of the class of goods the sales of which are to be taxed under the act have to be construed in the sense in which they are popularly understood by those who deal in them and who purchase and use them. ..... r.l. gulati, j.1. this is a reference under section 11(1) of the u.p. sales tax act. the additional judge (revisions), sales tax, lucknow, at the instance of the assessee, has referred the following question .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-17-1973
Reported in : 1973CriLJ1713
..... . in cri. m. p. nos. 11863 of 1971 and 56 of 1972, d/- 24-2-' 1972 (andh pra) and contended that information of past acts alone involving breach of peace is not reasonably sufficient for proceeding under section 107, criminal p. c. in that case the preliminary order was passed by the learned magistrate on 14-8-1971. the order was passed ..... , criminal p. c. in (1967) 2 andh wr 327 : (1968 cri lj 815) (supra). kurnarayya, j. (as he then was) observed that mere acts of violence in the past would not justify action under section 107, criminal p. c. this decision of the learned judge cannot be approved either in law or on authorities which we have discussed supra.8. in all ..... p. c. in y. ramanaiah v. state. (1967) 2 andh wr 327 - (1968 cri lj 815) kumarayya, j. (as he then was) also expressed the view that mere acts of violence in the past would not justify action under section 107, criminal p. c.4. before we proceed to consider this contention it would be appropriate to notice the setting in which .....
Tag this Judgment!Court : Chennai
Decided on : Feb-17-1973
Reported in : (1974)1MLJ448
..... any of the term or terms of the draft scheme to object to its final approval by the state government. this is provided for in section 14 (1) of the act. ultimately, under section 14 (3), the state government may sanction the scheme with or without modifications or refuse to sanction the scheme as the case may be. ..... the government; the agency to provide material for such sanction is the municipality. the municipality does provide the hypothesis at the behest of the government under section 12 of the act. the primary mover of the process is the government. as the government is vested with the ultimate power to sanction draft schemes and equally call upon ..... making such enquiry as they deemed fit, sanctioned, what is known as, 'pattamangalam extension towns planning scheme, mayuram '. such a sanction was made under section 14 (3) of the act on 23th january, 1961. under the provisions of the scheme, which provided for the laying of roads and providing various amenities in the area comprised in .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-16-1973
Reported in : AIR1973AP315
..... where exceeds six metres ; (b) the number of persons employed on any one day does not exceed fifty ; and (c) explosives are not used in connection with the excavation. (2). notwithstanding anything contained in sub-section (1), the central government may, if it is satisfied that, having regard to the circumstances obtaining in relation to a mine or ..... or class of mines, it is necessary or desirable so to do, by notification in the official gazette, declare that any of the provisions of this act, not set out in sub-section (1) shall apply to any such mine or part thereof or group or class of mines or any class of persons employed therein. (3) without ..... case. and since one of the conditions, that is, the number of persons employed on any one day by the petitioner-company admittedly exceeds 50, all the provisions of the act including section 17 must apply to the petitioner-company.10. now, in ordinary usage, ' and ' is conjunctive and ' or ' disjunctive. but to carry out the intention of the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-16-1973
Reported in : AIR1973SC2117; (1973)2SCC324
..... further evidence the appellate judge dismissed all the appeals and confirmed the rents fixed by the rent controller. the appellant then moved the high court under section 32(4) of the 1950 act and obtained three rules. by a common judgment dated july 24, 1961 the high court made certain increases in the rents in respect of block ..... ' included any suit, appeal, review or revision, application for execution or any other proceeding whatsoever under the act of 1950. sub-section (2-a) of section 40 which was inserted by section 4 of the west bengal premises tenancy (amendment) act 1959 was to the following effect:(2a) for the removal of doubts it is hereby declared that notwithstanding any ..... on december 1, 1941 plus an addition upto 10% for residential letting and upto 15% for non-residential letting. but under section 8(1)(e) of the act of 1956 which repealed the earlier act the basis of fixing a fair rent was quite different. it was to be reasonable rent based on the prevailing rents in the .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-16-1973
Reported in : 1973CriLJ1505
..... private individual without a license from the corporation. that being so, a prosecution for keeping open such a private market is maintainable under section 451 read with section 537 of the act.the division bench further proceeded to observe thatto say that the owner of a private market can never be prosecuted because his market has ..... . corpn. of calcutta : 1967crilj950 . chief lustice r. subba rao delivering the majority judgment clearly made a distinction between fines realised under section 541 and under section 537 of the west bengal act xxxiii of 1951. the first going over to the corporation while the other being leviable to the state. this marked distinction is a pointer ..... defence case, inter alia, is that the prosecution case is not maintainable; that it is barred by limitation; that no declaration as required under section 5 (42) of the act was made; that no opportunity was afforded to the accused before the alleged declaration; that there has been no proper delegation on the part of .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-15-1973
Reported in : AIR1973Raj347; 1973()WLN128
..... the judgment-debtors against whom the decree was passed were mortgagors and out of those only one of the mortgagors was an agriculturist who made an application under section 6 of the act for determination of the debt. under mortgage debt the liability of the mortgagors is not co-extensive with each other. everyone of the mortgagors is liable ..... which the debt is scaled down and found due from the principal debtor. 6. the learned judges while coming to the aforesaid conclusion considered the scope of section 128 of the contract act which enacts that the liability of the surety is co-extensive with that of the principal debtor, unless it is otherwise provided by the contract. in ..... can the surety also take advantage of that relief 4. the argument of learned counsel for the decree-holder is that the liability of a surety under section 128 of the contract act is co-extensive with that of the principal debtor only to the extent to which the decree is not passed by a competent court, but if once .....
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