Court : Chennai
Decided on : Aug-17-1949
Reported in : AIR1951Mad625
..... to be a member of the family has no separate or independent rights de hors the family towards third parties. this conception of hindu law is recognised by section 3 (i) of the act where a person is defined as including an undivided hindu family. a decision of a bench of this court in venkatakutumba rao v. veerabhadrudu : (1943)1mlj211 ..... the real question, therefore, is, what was the sense in which the legislature used the words 'undivided hindu family' in the definition of a person in section 3 (i) of the act. clearly the reason for treating an undivided family as a person was not the historical origin of the family nor the future devolution of property on the death ..... the members of a formerly undivided mitak-shara family after the passing of a preliminary decree for partition are not an association of individuals within the meaning of section 3 of the act. whatever might be said in the case of an assessment on a group of persons it is impossible to say that, when a family whether divided .....
Tag this Judgment!Court : Chennai
Decided on : Nov-16-1949
Reported in : AIR1950Mad454; [1950]18ITR150(Mad)
..... business carried on in-british india.14. the next contention of mr. bhashyam and the one which was urged before the appellate tribunal is that even applying section 10 of the act the computation of the business profits derived by the assessees from ceylon, the asses-sees are entitled to a deduction in respect of the sum of rs ..... claimed was not allowed by the income tax authorities and the appellate tribunal. it was claimed that the assesses was entitled to deduct this amount under section 10 (2) (xi) of the act. under that clause bad and doubtful debts are allowable deductions provided in the case of banking or money-lending business the amount represents a loan ..... . 453 being overdrawings of an employee against his salary should be treated as an irrecoverable loan of the applicants' money-lending business within the meaning of section 10 (2) (xi), income tax act, when that amount was not realisable after the death of such employee ?(b) whether the sum of rs. 84,388 paid by the applicants to .....
Tag this Judgment!Court : Orissa
Decided on : Dec-16-1949
Reported in : AIR1950Ori213
..... reference to the document itself. that quantum is necessarily defined and limited by the terms of the document and does not offend against sections 17 and 49, registration act or section 91, evidence act. the attempt to use the document to prove the quantum of the interest and the character of possession thereunder is not the use ..... the terms of the mortgage were and they cannot be proved by any other evidence than the document itself. this is the effect of sections 17 and 49, registration act, read with section 91, evidence act.'the other two learned judges, however, namely, venkatasubba rao and ramesam jj. came to a differs it conclusion. it was pointed ..... and prescription is as much a root of title to interest in immovable property as a contractual document satisfying the requirements of the transfer of property act. this section 23, limitation act, is operative not only to extinguish the title of the rightful owner, but to transfer the title to the wrongful possessor is now well-settled .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-14-1949
Reported in : AIR1950Bom33
..... collector justified in proceeding to apprehend and confine the defaulter in a civil jail. he emphasised this point by referring to the recent amendment of section 13 of the act by section 2 of bombay act xlix [49] of 1947, which makes it clear that even in respect of sale of property belonging to the defaulter, only so much ..... under decrees passed against them. it was urged that the provisions of the civil procedure code should consequently be deemed to have been incorporated in the bombay city land revenue act. section 58, civil procedure code, provides that the maximum period for which a debtor may be detained in a civil jail shall be six months. it was, therefore, contended ..... . the income-tax authorities, therefore, wrote to the collector of bombay and asked him to recover the amount in the manner provided in section 46, income-tax act. sub-section (2) of this section empowers the collector to recover the amount as if it was an arrear of land revenue, or as if a decree for that amount .....
Tag this Judgment!Court : Orissa
Decided on : Dec-07-1949
Reported in : AIR1950Ori169
..... of reference to arbitration has become irrevocable. 6. the proviso cannot be dissociated from the history as well as from sections 16 and 47 of the act. the sections read: 'the provisions of this act, except sub-section (1) of section 6 and sections 7, 12 and 37, shall apply to every arbitration under any other enactment for the time being in force, ..... , a.i.r. (32) 1945 mad, 294: (i.l.r. (1946) mad. 39). the statutory provision dealing with the subject is contained in the proviso to section 47, arbitration act (act x (10) of 1940). the provieo it has been held in the aforesaid decision, by his lordship, leach c. j. has not altered, rather reaffirmed the (sic) relating ..... party which is guilty of breach of contract may be liable to indemnification of his adversary in a separate proceeding. that is, however, quite another matter. section 47 of the act, like section 89, civil p.c. contains the words 'save in so far as is otherwise provided by any law for the time being in force' the limitation .....
Tag this Judgment!Court : Chennai
Decided on : Dec-05-1949
Reported in : AIR1950Mad463
..... refer the parties to a suit so that the right of appeal might be available to them from the decree passed in such a suit. where the court acts under section 144 or under section 151, civil p. c., the summary remedy by way of testitution should ordinarily be limited to matters done under the decree or as a consequence of the ..... the appeal and even if such were taken, in view of the clear statement by the learned judges at p. 474 of the report that the lower court purported to act under section 144, civil p. c., the right of appeal could be justified on the principle of the decision in somasundaramma v. seshagirirao : air1947mad378 which of course follows earlier decisions ..... an earlier decision of this court in ayyasami lyer v. sivakki ammal,, 56 mad. 909 : a. i. r. 1933 mad. 780 where it was held that when a court acting, not under section 145, civil p. c., but under its inherent powers, called upon a surety to carry out the terms of his bond, the right of appeal which the surety would .....
Tag this Judgment!Court : Chennai
Decided on : Dec-07-1949
Reported in : AIR1950Mad538; [1950]18ITR225(Mad)
..... in certain circum-stances, could be created by an agreement among the coparceners of the joint family. coparcener-ship is a necessary qualification for managership of a joint hindu family. act (xviii [18] of 1937) gives the widow of a coparcener a limited interest in the share which inhered in him at the time of his death. it applies ..... with the partnership relating to handloom business. this deed was presented for registration before the income-tax authorities under section 26-a of the act. under this document the widow agreed to treat arumugha mudaliar as a partner and she purported to act as guardian of the six minor sons. the registration of the deed was refused by the income tax officer ..... satyanarayana rao, j.1. the only question (that has been referred to us by the appellate tribunal under section 66 (1) of the act is whether in the circumstances of the case, the tribunal was correct in law in holding that the partnership deed cannot be registered. 2. one v.m. narayanaswami mudaliar .....
Tag this Judgment!Court : Kolkata
Decided on : Apr-08-1949
Reported in : AIR1952Cal40,[1951]19ITR571(Cal)
..... a consideration of these authorities it came to the conclusion that the syndicate was in fact carrying on business and therefore was liable to pay the tax under section 4 of the act. the tribunal considered the purpose for which this syndicate came into existence. it points out that it came into existence for the purposes of acquiring and ..... in that case it was held that a company owning house property and carrying on the activities of letting such houses is liable to income-tax under section 9 of the indian income-tax act, 1922, in the same way as a private individual owning such property. in that case the facts were that the assessee was a registered company ..... by a limited company or by an incorporated society the net profit could be regarded as profits for the purposes of excess profits tax act by reason of the proviso to section 2 (5) of the act. but being neither a company nor an incorporated society, the net profit cannot be regarded as the profits of business and therefore they .....
Tag this Judgment!Court : Kolkata
Decided on : May-13-1949
Reported in : AIR1950Cal36
..... the municipal magistrate for demolition for infringement of building rules and the order was one passed under section 449, calcutta municipal act (bengal act iii [3] of 1899 now repealed, (the corresponding section under the new act being sections 363 and 364). it having been urged on behalf of the corporation that the high court had ..... no jurisdiction to interfere with the order passed in the present proceedings.76. it is indisputable that the mere fact that a 'magistrate' acts under section 421 of the act, does not make his order amenable to the jurisdiction of this court. common sense and authority tell us with one voice that a ..... in krishen doyal v. corporation of calcutta : air1927cal509 , it was held by suhrawardy and cammiade jj. that the criminal procedure code did not apply to proceedings under section 363, municipal act, and that the observation of sanderson c. j. in ramgopal goenka's case : air1925cal1251 that the criminal procedure code did apply to such proceedings, was obiter, .....
Tag this Judgment!Court : Kolkata
Decided on : Sep-02-1949
Reported in : AIR1952Cal306
..... plffs. to a municipality pursuant to an agreement between the parties. there was no written contract signed by two councillors as required by section 45, madras district municipalities act, of 1884. it was held that the contract could not be sued upon. the question then arose as to whether compensation could be claimed under ..... section 65, contract act. it was held that the plff. was entitled to compensation under section 65, contract act & the decision in 54 cal 189 was followed. jackson j. ..... b) that a man cannot be allowed to do by indirect means what he is forbidden by law to do directly. he held that the section of the district municipalities act & section 65, contract act, were not inconsistent & further held that the general law permitted a party to get relief when on account of special law the agreement could .....
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