Court : Kolkata
Decided on : Aug-24-1973
Reported in : AIR1974Cal167
..... , viz.. kidderpur academy gives the persons interested in filing objection, a sufficient indication and opportunity to prefer objection effectively and exercise their right under section 5-a of the act. 4. the next question urged was that kidderpur academy being a private institution, acquisition for the expansion and development of such a school cannot ..... . the land and land revenue department has been requested to take step for the acquisition of the land and to publish the draft declaration under section 6 of the act. the draft declaration obtained the approval of the deputy secretary of the land acquisition on 26-2-1965. thereafter the declaration dated 26th february, ..... order states that the governor is satisfied on a certain matter, there is a strong presumption of the regularity of the official act. the declaration made under section 6 of the act having been expressed to be made in the name of the governor and the order having been duly authenticated, the constitutional protection .....
Tag this Judgment!Court : Kolkata
Decided on : May-15-1973
Reported in : [1976]102ITR650(Cal)
..... the dividends actually distributed, if any.' 9. the contention upon which the tribunal based its decision was the expression 'tax levied' in clause (b) of section 23a(1) of the act. it was contended on behalf of the assessee that the tax levied indicated a liability imposed by the legislature and that liability was imposed according to counsel for ..... dividends distributed by the company for the two years were less than the statutory percentage (which was 60% in this case) required under the provisions of section 23a of the act: 1958-591959-60 rs.rs.total income determined3,05,1523,24,853income-tax as assessed1,57,1531,67,299 1,47,9991,57,554owner's share of ..... of this assessment should also be deducted as a charge against theprofits for the year 1957, assessable in 1958-59. the tribunal consideredthat according to section 3 of the wealth-tax act the liability forwealth-tax for the assessment year 1957-58 arose on the 1st april,1957. the tribunal considered that for liability which arose on the .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-05-1973
Reported in : AIR1974All473
..... standing timber, growing crops or grass. this definition however does not affirmatively state what shall be regarded as immovable property. this definition is found in general clauses act in section 3(26) which provides:''immovable property' shall include land, benefits to arise out of lands and things attached to the earth, or permanently fastened to anything attached ..... bazar constitutes a benefit arising out of the land and therefore a lease of bazar dues is a lease of immovable property within the meaning of section 3(26), general clauses act. there can be no manner of doubt that the land itself with all the things attached to it and all the benefits arising therefrom is ..... assumed for arguments sake that these documents were genuinely executed, they cannot legally create a lease even for a period of one year. under section 107 of the transfer of property act even a lease for a period of one year can be created either by a registered instrument or by an oral agreement accompanied by .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-22-1973
Reported in : AIR1973SC893; (1973)1SCC527; [1973]3SCR411
..... appellant's claim is, according to mr. bagga, fully justified.6. this will be the convenient stage to refer to the material provisions of the abolition act. section 3 defines the various expressions. in clause 26, it is provided that certain other expressions referred to therein, including khudkasht and sir, shall have the meaning ..... assigned to them in the united provinces tenancy act, 1939 (hereinafter referred to as the tenancy act). section 3(9) of the tenancy act defines khudkasht as 'land other than sir cultivated by a landlard, and under-proprietor or a permanent tenureholder as such ..... possession, nevertheless, the lands in question can be considered to be held or deemed to be held by the appellant also. the expression 'held' occurs in section 9 of the abolition act. in interpreting the said expression, this court in budhan singh and anr. v. nabi bux and anr. : [1970]2scr10 has held that it means .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-12-1973
Reported in : [1976]46CompCas25(Guj)
..... of tax is concerned is in pari material and the same conclusion holds good in respect of them also. 17. if the scheme of the sales tax act and especially the charging sections and the sections casting liability on the person liable to pay tax and the mode, manner and method of payment of tax is correctly understood by me, there is no ..... as specified in column 1 so schedule b at the rate, if any, specified against them in column 2 of the said schedule, subject to other provisions of the act. then comes section 16 which provides for the manner of payment and recovery of tax. a duty is cast on every registered dealer to furnish return at the intervals and in the ..... not affect the intrinsic meaning of the word 'debt' as used in the definition of the expression 'net wealth' and as used in clause (a) of sub-section (1) of section 530 of the companies act. 12. priority is claimed for payment of the amount which admittedly is to be paid as and by way of sales tax payable by the company. it .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-04-1973
Reported in : AIR1974SC1355; [1974]93ITR348(SC); (1974)3SCC616; [1974]2SCR583
..... pointed out that it has been held that a dedication is a trust in the general sense within the meaning of the expression as used in sections 4, 40 and 41 of the income-tax act and the word 'trust' can be applied to hindu endowments. on the second part of the question it was held that the endowment is a private ..... was assessed in respect of the income of the debutter estate in the status of an 'individual' under section 41 of the act. in respect of the assessment years 1939-40 to 1942-43 a reference was made under section 68(2) of the act. a bench of the calcutta high court held that upon a proper construction of the scheme sanctioned and orders ..... hindu deity is an 'individual' within the meaning of that word under the provisions of the indian income-tax act, 1922. it arises out of the judgment of the high court of calcutta in a number of references under section 66(1) of the act. the facts necessary for the decision, in a short compass, are these: in the year 1820 one smt .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-16-1973
Reported in : AIR1973SC2537; 1974MhLJ1(SC); (1973)2SCC705; [1974]1SCR381
..... possession of the plaintiff and not of adverse possession of the defendant, the question of limitation in one sense becomes the question of title, because by virtue of section 28, limitation act. if the claim is barred by time, the title must be deemed to be extinguished.9. it is true that the extinction of title took place in ..... action in the previous suit was entirely different. indeed, it was the defendants-respondents who had sought relief there and set up a cause of action. section 14 of the limitation act of 1908, which is the only provision of the statute specifically dealing with exclusion of time spent in another litigation, could not obviously apply to the case ..... is not necessary that the issue farmed must mention the provision of law to be applied. indeed, it is the duty of the court, in view of section 3 of the limitation act, to apply the bar of limitation where, on patent facts, it is applicable even though not specifically pleaded. therefore, we find no force in the submissions .....
Tag this Judgment!Court : Delhi
Decided on : Mar-22-1973
Reported in : AIR1974Delhi155; 9(1973)DLT429; 1973RLR406
..... the giving of a power-of attorney as contemplated by the explanationn. power-of-attorney is a special document which is defined in the indian stamp act by subsection (21). of section 2 as including any instrument (not chargeable with a fee under the law relating to court-fees for the time being in force) empowering a ..... (2) the said mortgage deed relating to the properly situated in connaught circus. new delhi, is not liable to payment of any stamp duty under section 147 of delhi municipal corporation act of 1957.'the authority disposed of this application by its order dated february 20,1968. the authority was of the opinion that it was not bound ..... 29th june, 1963 and inadvertently referred to the order of the then chief controlling revenue authority dated 14th september, 1968 as having been charged under section 147 of the municipal corporation act, 19'7 was legally payable.'(2) because of the conditional reference, p.s aggawal who is concerned with the reference had to file the above .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-13-1973
Reported in : AIR1974Bom1; ILR1974Bom1090; 1973MhLJ737
..... the appellant is that the record made at the time of abolition by the compensation officer is final and cannot be challenged as provided in section 15(4) of the abolition act. under section 13, the compensation officer is required to record the details of the land which shall vest in the state government after its acquisition in ..... declaration given by the special deputy collector.10. as a result of the finding recorded hereinbefore that an appeal lies to the maharashtra revenue tribunal under section 33 of the ceiling act, normally i would have remanded this case back to the revenue tribunal for deciding the appeal on merits. however, from the order of the ..... exercised by the state government if an appeal is filed against a declaration or part thereof given by the collector under section 21 of the ceiling act. moreover said provision made in section 45 of the act was not originally on the statute book and was substituted by an amendment later on. said provision cannot take away or .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-19-1973
Reported in : AIR1973SC1104; [1973]43CompCas382(SC); (1973)1SCC602; [1973]3SCR364
..... due opportunity to reply to d.d. joshi co's report, the official liquidator had filed the application of 27-8-1960, under section 45h of the act read with section 235 of the indian. companies act. on the strength of all the above mentioned reports, copious extracts from which were annexed to a duly sworn affidavit supporting the application ..... reserve bank deputed shri amrit lal bhatia to inspect the records and the working of the bank and to submit a report under the proviso to sub-section (2) of section 37 of the act. this report, submitted on 13-1-1955 (a-4), disclosed a deplorable state of accounts which contained a number of false and fraudulent entries, ..... a licence was still left undecided after listing irregularities found under fourteen heads.7. on 13-9-1954, a very detailed inspection report (a-3), under section 35, sub-section (1) of the act, carried out on 26-3-1954, was sent by the reserve bank to the bank, with a covering letter, in which the following conclusion was recorded .....
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