Court : Chennai
Decided on : Dec-14-1949
Reported in : AIR1950Mad773; (1950)IIMLJ9
..... two amendments is to make provison in respect of profits or gains accuring or arising to an assessee within an indian state under clause (c) of sub-section (2) of section 14, income-tax act such income, profit or gains accruing with in an indian state would not be assessable to income-tax unless they are received or deemed to be received ..... in or are brought into british india in the accounting year by or on behalf of the assessee. under the proviso to section 5, excess profits tax act, the act is not made applicable to any business, the whole of the profits of which accrued or arose in an indian state and there is a further ..... in indian states from liability to british indian income-tax and excess profits tax according to their respective terms. looking fairly at the language of proviso 3 to section 5 of the act, i find that it is plain and wide enough to exclude the interest income of the assessee derived from the mysore mortgage from liability to excess profits .....
Tag this Judgment!Court : Karnataka
Decided on : Sep-26-1949
Reported in : AIR1950Kant1; [1956]26CompCas121(Kar)
..... is to be construed as constituting a partnership. the court held that the relationship was in the nature of licence and that there was 'business connection' under section 42 of the act. hira mills ltd. cawnpur v. income-tax officer, cawnpur : [1946]14itr417(all) relied upon in support of the contention to the contrary is distinguishable. ..... in cawnpore to sell the goods for which commission was payable at indore. it was held that the company had 'business connection' in india under section 42 of the act as the right to the commission accrued on the sales effected at cawnpur between the branch at cawnpore and company at indore and that the former ..... includes not only the kinds of things specifically described as being included in the term 'business' but also the kinds of things which are specifically mentioned in section 3, english finance act, viz., 'through or from any branch, factories, agency, receivership or management.' it was held that profits made by a company outside india on premiums .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-05-1949
Reported in : AIR1950All53
..... , namely, the other vendees from lokan singh, tara singh and others, or to get the debt apportioned between himself and the other vendees under section 9(5)(a), encumbered estates act. in the result the entire amount due to prithi raj singh was realised from sheodan singh. thereafter the present suit was tiled by sheodan singh ..... for contribution under section 82, transfer of property act.3. the suit was resisted by the defendant-respondents and their main ground was that as sheodan singh had failed to get the debt apportioned ..... between himself and his co-debtors in the proceedings under the encumbered estates act, he could not maintain the suit for contribution under section 82, transfer of property act. there were other issues also raised, but the courts below have dismissed the suit on the ground that it was .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-18-1949
Reported in : AIR1950All80
..... special provision allowing a revision application to the high court from certain decisions of subordinate revenue courts has had to be incorporated in the u. p. tenancy act (vide section 276). this contention too cannot, therefore, prevail.32. the next argument was that when any inferior court exercises a jurisdiction not vested in it the ..... the same day the opposite party also filed an application by which it was prayed that the permission granted to mr. mathur under section 15(2) of the act be revoked. mr. kailash chandra, acting under section 151, civil p. c., made an order revoking the permission.5. dissatisfied with this order, mr. mathur applied to the ..... determined under two enactments relating to the constitution of civil courts in the province: they are the bengal, assam and agra civil courts act and the oudh courts act. section 3 of the former act which occurs in chap. ii, headed 'constitution of civil courts' reads as follows :'there shall be the following classes of civil courts .....
Tag this Judgment!Court : Allahabad
Decided on : Oct-26-1949
Reported in : AIR1950All241
..... the learned magistrate accepted the respondent's contention and acquitted him ; hence this appeal.4. we do not agree with the interpretation of section 12 of the act by the learned magistrate. section 12 is:'every employee of a shop or commercial establishment except a watchman or care-taker shall be allowed by the employer in each week ..... the respondent's failure to allow one day's holiday in a week to his employees amounted to a contravention of the provisions of section 12, u. p. shops and commercial establishments act (act xxii [22] of 1947). the defence of the accused was that he did not contravene these provisions in so far as his employees ..... magistrate was wrong in holding otherwise.11. we, therefore, allow the appeal, set aside the order of the learned magistrate and convict the respondent under section 12 of the act.12. there is the evidence on record that the respondent was repeatedly warned by the authorities in this respect and that the respondent disregarded those warnings, .....
Tag this Judgment!Court : Allahabad
Decided on : Nov-17-1949
Reported in : AIR1950All337
..... makes it penal for any person to purchase or sell cane in a reserved area in contravention of the provisions of sub-section (3) or sub-section (4) of section 18 of the act. sub-section (3) of section 18 of the act prohibits the purchase of cane grown in a reserved area without the permission of the provincial government, by the purchasing agency or ..... for which, the area was reserved.9. we are thus of the opinion that the prosecution has failed to prove the existence of a proper order contemplated by section 15 (l) of the act, reserving the area, from where the respondents are alleged to have purchased sugarcane, for the l. h. sugar factory and oil mills, pilibhit, and has ..... a specification of the factory for which that area is reserved. an order which does not contain these particulars cannot be regarded to be a proper order under section 15 of the act.6. it is the case for the prosecution that the area where the cane was grown, which is alleged to have been purchased by the respondents, .....
Tag this Judgment!Court : Chennai
Decided on : Sep-02-1949
Reported in : AIR1951Mad473; (1950)2MLJ511
..... about which reference has already been made. after that the appellants filed o. p. no. 44 of 1946 which has given rise to this appeal, under section 84 (2) of the act and section 151, civil p. c., for setting aside the order of the board in o. appln. no. 375 of 1940, dated 2-5-1945. the learned ..... the board of commissioners for the hindu eeligious endowments, madras. though the order of the board of commissioners aforesaid was stated to be passed in proceedings under section 62 of the act for the settlement of a scheme of administration for sri alagar temple, thevaram periyakulam taluk, madura district, the appellants herein have construed it as an order ..... before a third judge, and for this purpose papers may be placed before the honourable the chief justice.govinda menon, j.15. under sub-section (3) of section 84, madras hindu eeligious endowments act, the appellants who were the petitioners in the district court of madura, appeal to this court against the judgment and decree of the learned .....
Tag this Judgment!Court : Chennai
Decided on : Oct-11-1949
Reported in : AIR1950Mad492
..... for the same reason, appeal against an adverse order under section 8(2) of that act (section 75 of act v (5) of 1920) is, we think, erroneous and must be overruled. if there is a flagrant case of a sale by the receiver ..... v. official assignee madras : air1926mad556 in so far as it laid down that the insolvent could, in no circumstances, apply to the court under section 86, presidency towns insolvency act (section 68 of the act v (5) of 1920) to set aside a sale by the official assignee because he had no legal interest in the estate and could not, ..... parry j. and adopted by the court of appeal : 'on the wife being adjudicated bankrupt, all her property passed to and vested in the official receiver under section 58, bankruptcy act, 1914. thereafter only the trustee could deal with the property; only he could effectively complain against the mortgagee; only he could settle accounts with the mortgagee. the .....
Tag this Judgment!Court : Allahabad
Decided on : Jul-29-1949
Reported in : AIR1951All69
..... property. in 1941, the decree was sought to be executed by sale of the property. therefore, ketki kunwar and krishna murari lal filed an application under section 8, debt redemption act for amendment of the decree on the allegation that kanhai lal was an agriculturist when the mortgage of 1920 was executed and they them selves were agriculturists when ..... and descendants in the joint family property'was more or less than rs. 1000. the test laid down in sub-clause (ii) of clause (e) of section 3, debt redemption act, has to be applied in determining whether a 'particular member of the joint family can or cannot be treated as an, agriculturist.' the principle of personal protection ..... undivided member of the family as a separate individual that has to be considered to be an agriculturist for the purpose of qualifying for protection under the terms of section 17 of the act. in view of these decisions of the privy council, the law laid down in khushal kunwar v. zauki ram, 1946 a. l. j. 310: (a. .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-11-1949
Reported in : AIR1950All49
..... to that effect. apart from that, a mortgagee does not pay land revenue or local rate on his own behalf bat merely as an agent of the mortgagor. under section 76, t. p. act, act iv [4] of 1882, a mortgagee in possession, in the absence of a contract to the contrary, is liable to pay government revenue and all other charges ..... , then a mortgagee by reason of his paying local rate as mortgagee would not be entitled to claim the benefit of the u. p. agriculturists' belief act. according to section 199, agra tenancy act of 1926, a thekedar is a farmer or other lessee of the proprietary rights in land. this definition would not include a mortgagee or a lessee of ..... is said that if no interest had accrued due, then the payments must be taken to be payments towards the principal. we are not concerned with the interpretation of section 39 of the act and it is not, therefore, necessary for us to express any opinion. apart from the fact that, in our view, the interpretation placed by the lower court .....
Tag this Judgment!