Court : Supreme Court of India
Decided on : Nov-29-1973
Reported in : AIR1974SC396; (1974)1SCC202; [1974]2SCR530; 1974(6)LC237(SC)
..... to evict and that a mere defence cannot be described as a right in the defendant. according to him, the 'right' referred to under section 6 of the general clauses act or section 43 of the repealing act is a substantive right and not a defensive plea. we have to examine these rival positions in some detail.18. certain propositions are clear ..... to7-(a) any building belonging to or vested in ... any local authority.even so, we have to read this provision in conformity with section 43 which repealed the act viz. u.p. act no. 3 of 1947. section 43(2) is the savings clause. if the repealing enactment, as in this case, makes a special provision regarding pending or past transactions ..... rent at the contract rate, when the cause of action for the same arose. the effect of substitution of the new section 48 for the old section 48 by section 31 of act iv of 1928, was that the old section was repealed. the effect of repeal of a statute in the absence of saving clauses is that it has to be considered .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-29-1973
Reported in : [1975]100ITR516(Guj)
..... properties has to be utilised partly for charitable purposes and the balance for religious purposes or vice versa, the entire income will be entitled to exemption under section 11 of the act. the relevant assessment years are 1965-66 to 1967-68, and the assessee is a trustee of two trusts created by two sisters by two different ..... this fund. 12. under these circumstances, in our opinion, the tribunal was right in coming to the conclusion that the assessee is entitled to exemption under section 11(1)(a) of the act. we, therefore, answer the question referred to us as follows : 'on the facts and in the circumstance of the case the trusts are entitled to ..... question has been referred to us : 'whether, on the facts and circumstances of the case, the trusts are wholly religious and entitled to exemption under section 11(1)(a) of the income-tax act, 1961 ?' 2. we may point out that, though the question has been framed in connection with the trusts being wholly religious, there all controversy .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-29-1973
Reported in : [1974]34STC53(All)
..... that they are not a court in the strict sense of the term. so it is necessary to ascertain whether the word 'court' is used in sub-section (2) of section 14, limitation act, in its wider sense or in its strict sense.19. he contends that as held by dwivedi, j., the judge (revisions) appointed under the u ..... the legislature has deliberately described these functionaries as 'authorities' as distinguished from the 'court', the expression which has been used in the explanation to section 21(2) of the act. further, in section 8(1 a), while making an assessee liable for payment of interest on the tax payable by an assessee, it has been provided that where ..... 16th december, 1960, was not a civil or other competent court within the meaning of the explanation. accordingly, in computing the period of limitation provided by section 21 of the act, (sic) was not entitled to exclude any period during which the assessment proceedings remained stayed as a result of the orders passed by the judge (revisions). .....
Tag this Judgment!Court : Chennai
Decided on : Nov-29-1973
Reported in : (1974)2MLJ66
..... the first respondent could plant banana trees and enjoy the usufructs therefrom, the respondent would not be entitled to a relief of recognition as a tenant under section 2 (aa) of act xxv of 1955. the special deputy collector also found as a fact that the first respondent admitted before the record officer that there were coffee and banana ..... having an interest in immovable property or 'the land'. this is the essence and foundation for the proof and establishment of a right within the meaning of section 2 (aa) of the act. it, therefore, follows that if a person claiming such a right is unable to point out clearly that a piece of land is in his sole ..... in immoveable property. for a person to secure an interest in immoveable property and project rights as a cultivating tenant within the meaning of section 2 (aa) of the madras cultivating tenants' protection act, he should be a person who contributes his own physical labour or that of any member of his family in the cultivation of any .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-28-1973
Reported in : AIR1974SC314; (1974)4SCC623; [1974]2SCR492
..... given to the state government to constitute by notification in the official gazette a state electricity board. its constitution and jurisdiction are given in chapter iii of the act, section 12 of which says that the board shall be a body corporate having perpetual succession and common seal with power to acquire and hold property and to sue ..... of the authority.15. we have then to see if there are any statutory provisions which make disputes between them referable to the arbitration of the authority. section 76 of the act read as follows in 1964 when the present dispute arose :76(1) all questions arising between the state government or the board and a licensee or ..... brought the new rates into effect from 16-11-1963.4. after applying its mind in greater detail the board proposed to appoint a rating committee under section 57a of the act, being of the view that the electricity company was over-charging the consumers which it was not entitled to do. but before constituting the rating committee .....
Tag this Judgment!Court : Delhi
Decided on : Nov-28-1973
Reported in : 10(1974)DLT131; 1974RLR511
..... question raised before us. the full bench observed that an order on a petition for letters of administration under section 278 of the succession act was not a decree as the order had not been passed in a suit and proceedings for letters of administration were not commenced by institution ..... mrs. m. f. queros and others, : air1963all153 . there, the question was of court- fees payable on an appeal from an order passed under section 278 of the succession act granting letters of administration. although the court was concerned with the only question of court-fees, it has made some valuable observations which are of assistance in the ..... the district judge, however, do not originate by a plaint, but they are initiated by a petition as provided by section 272 and 278 (or section 276 in other cases) of the act. section 272 of the act provides that probate and letters of administration may be granted upon an application for that purpose by a petition verified as .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-28-1973
Reported in : [1974]97ITR140(Guj)
..... already noted above, the deduction with which we are concerned in this case is the deduction under chapter vii. 13. the provisions contained in the above referred relevant section of the act show how a 'total income' of an assessee is expected to be computed. in this computation if the dividend income is to be included under the income ..... -tax officer was proper. it was contended on behalf of the revenue that since interest on security was required to be computed under the provisions of section 8 of the act of 1922, the income in respect of which exemption could be granted would be the income which would emerge as computed income after the process of ..... a self-contained one giving total exemption from income-tax and, therefore, there was no scope for construing the provisions of the notification with reference to section 8 of the income-tax act. the bombay high court while deciding the case of industrial investment trust co. ltd., relied upon this decision of the supreme court and held that .....
Tag this Judgment!Court : Orissa
Decided on : Nov-28-1973
Reported in : AIR1974Ori89; 40(1974)CLT1
..... the physical comfort of the plaintiff, though it is not injurious to his health.35. injunction to restrain disturbance.-- subject to the provisions of the specific relief act, 1877, sections 52 to 57 (both inclusive), an injunction may be granted to restrain the disturbance of an easement-- (a) if the easement is actually disturbed--when compensation ..... of enforcing, the court, may, in its discretion, grant an injunction, to prevent the breach complained of, and also to compel performance of the requisite acts.section 56 prescribes as to when an injunction is to be refused. an injunction cannot be granted--x x x x(k) where the applicant has no personal ..... proceeding. the order of the executive officer directing dismantling of the unauthorised constructions was questioned under article 226 of the constitution on the ground that section 344 of the act authorising such demolition is hit by article 14 of the constitution and that a suit lies in the civil court for such relief.the correctness .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-28-1973
Reported in : AIR1974SC323; 1974CriLJ354; (1974)3SCC656; [1974]2SCR518; 1974(6)LC98(SC)
..... evidence tendered by the prosecution in the sessions court, no prejudice can be said to have been caused to the appellant by reason of his conviction under section 302 read with section 34, penal code, even though the two other accused specifically named in the charge have been acquitted. indeed, the very line of defence adopted by ..... it is, therefore, clear that notwithstanding the charge, the acquittal of mahendra singh and lakhan singh raises no bar to the conviction of the appellant under section 302 read with section 34. a possible prejudice to the accused, on a reasonable view of the course the trial has taken, is the true touchstone of such matters and ..... prosecution case was that the appellant along with three persons had committed the crime. the appellant and those three persons were charged with the offence under section 302 read with section 34 i.p.c. the sessions judge did not believe the prosecution evidence and acquitted all of them. on appeal the high court convicted the] .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-28-1973
Reported in : 1973(6)WLN877
..... that there was absolutely no evidence in the case to show that the original subscriber took any steps to cancel the original nomination as contemplated by the section: (section 5(1) of the provident fund act). not only that, in the plaint, there was no definite statement that the nomination made by the subscriber in his declaration was varied by another ..... of smt. jamna, heera ram also obtained a succession certificate in his favour in respect of the property left by bhoora ram. smt. jamna served a notice under section 80, c.p.c on the railway for payment of the amount to her but the railway replied that in view of the dispute having been raised by heera ram ..... nomination as contemplated by this section. it may also be noted that that was a case where the nomination was sought to be got rid of by a subsequent .....
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