Court : Chennai
Decided on : Nov-02-1973
Reported in : (1974)1MLJ380
..... stipulation made by the tenant in writing registered as to the erection of buildings' so as to attract, in favour of the landlord, the proviso to section 12 of the act.13. the question as to whether a tenant who had covenanted in an unregistered lease deed that the tenant was not to raise any building but who ..... -1 that : the commencement of the lease and the occupation of the site will be after the respondent, obtained necessary sanctions from the various authorities lite the inspector of explosives, the commissioner of police, and the . corporation of madras. on 9th september, 1955 under exhibit; b-2 the appellant replied, to exhibit b-1 by stating that ..... the respondent in putting up the superstructure notwithstanding his awareness that the lease was a terminable one cannot disentitle the respondent to the benefits conferred under sections 3 and 9 of the act if he were otherwise entitled to the same.15. it now remains for me to consider the second main argument of mr. sivamani viz., that .....
Tag this Judgment!Court : Kerala
Decided on : Jul-24-1973
Reported in : [1975]101ITR334(Ker)
..... and the order appealed from within the time allowed to cure the said defects as per exhibit p-1. the petitioner also pleaded that due to the explosive and dangerous situation faced by the agriculturists in that area on account of labour agitation, he could not meet his advocate and arrange for the filing of ..... the appeals as time-barred, stating that the grounds stated by the petitioner for condoning the delay were vague. the petitioner then filed two applications under section 36 of the act stating that the period of limitation for filing the appeals had to be reckoned with reference to the certified copy of the order of the appellate assistant ..... account in reckoning the period of limitation, since a copy of the appellate order had been communicated to him by the appellate assistant commissioner, and that section 36 of the act under which the petitioner applied for rectification of its previous order had no application to the case. the petitioner has then filed this writ petition to .....
Tag this Judgment!Court : Delhi
Decided on : May-25-1973
Reported in : ILR1973Delhi570
..... it appears that the member secretary of the investigation committee wrote to the petitioners on 20th june 1972 informing them that an investigation committee under section 15 of the act of 1951 has been constituted to look into the affairs of the textile mills of saharanpur and that the committee had decided to hold its ..... fall within definition of clause 2 (d) (ii). the undertaking also falls within the definition of sub-clause (v) of clause (d) of section 2 of the act. the requirement of that sub-clause is that the management of the undertaking ought to be according to the report made after an investigation by any person ..... textile corporation, kanpur. member-secretary: (3) shri g. a. sheth, deputy director, regional office of the textile commissioner, kanpur.(4) while forwarding the order under section 15 of the act of 1951, the investigation committee was also requested to examine and report on the following specific points : (a)reasons for the present state of affairs; (b) deficiencies .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-14-1973
Reported in : AIR1975Guj150; (1974)GLR499
..... 'coram non judice', and that its judgment and decree would be nullities. thereafter their lordships pointed out that there were, however, provisions enacted in section 11 of the suits valuation act and sections 21 and 99 of the code of civil procedure for seeing that such decrees were not treated as nullities when there was no failure of justice. ..... bom 592), a division bench consisting of baker and broomfield jj. in terms held that the proper court to deal with this question under section 9 of the act was the district court having jurisdiction in the place where the minor ordinarily resides. it was in terms pointed out by broomfield, j. with whom baker, j ..... baroda and he had no other place of residence and, therefore, the ahmedabad court had no jurisdiction to appoint guardian of the minor within the meaning of section 9(1) of the act. it was further held that the question of domicile was wholly irrelevant in this context. in layman v. anagram, 34 boom lr 1293 : (air 1932 .....
Tag this Judgment!Court : Allahabad
Decided on : Dec-03-1973
Reported in : AIR1974All104
..... institution of the second appeal in this court, the appeal would not be deemed to be 'pending'; hence no order for abatement can be passed under sub-section (2) of section 5 of the said act. the argument was that an order for abatement can be passed only when a suit, appeal or revision is 'pending' and not otherwise; and as, ..... to entertain the appeal, and the appeal would, therefore, not be deemed to be pending. hence no order for abatement can be passed under sub-section (2) of section 5 of the said act inasmuch as an order for abatement can be passed only when a suit, appeal or revision is pending in a competent court. this contention is sought ..... or with respect to any other matter in regard to which a suit or application could be 'filed' under the provisions of this act. this section 49 was, however substituted by the present section by the u. p. act no. xxxviii of 1958 which,as indicated heretofore, provides that no civil or revenue court shall entertain any suit or proceeding with .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Nov-16-1973
Reported in : AIR1974MP141; 1974MPLJ257
..... rights of agricultural holdings. if the enactment was with respect to tenancy rights of agricultural holdings, it would undoubtedly be saved under sub-section (2) of section 4 of the hindu succession act and in that case, there was no conflict. if not, the question arises as to which of the two laws would prevail, ..... there is no conflict between the two provisions as the phrase, 'devolution of tenancy rights in respect of agricultural holdings' occurring in sub-section (2) of section 4 of hindu succession act has to be construed broadly and would include legislations pertaining to rights of tenure-holders such as the bhumiswamis and bhumidharis with the result ..... holders rights, but also for devolution of tenancy rights. according to the learned counsel, the phrase 'devolution of tenancy rights' occurring in section 4(2) of the hindu succession act, 1956, has been used in a broad and comprehensive sense so as to include all legislations providing for devolution of land tenures and not .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-11-1973
Reported in : [1974]97ITR683(Bom)
..... was the managing trustee.' 11. the question arises whether on these facts a case is made out for claiming exemption under the provisions of clause (i) of section 4 (3) of the act. the argument on behalf of the revenue is that it is the net income derived from advertisements by the assessee that has been made subject to the trust ..... income derived from advertisements is liable to be assessed as the personal income of the assessee or it is exempt in view of the provisions of section 4 (3) (i) of the act. section 4 (1) of the act specifies the income, profits and gains which are liable to be included in the total income of any previous year of any assessee. sub ..... . 4. it was sought to be contended on behalf of the assessee before the income-tax officer that the income from advertisement business was exempt under section 4 (3) (i) of the act. the income-tax officer rejected the contention of the assessee holding that there was neither a valid trust nor any legal obligation of whatever kind on the .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-24-1973
Reported in : AIR1974All131
..... existence on that date was not raised or decided in this case.4. how the ceiling area is to be calculated is set down in section 4 of the act the relevant part of sub-section (2) of section 4 with which we are concerned reads thus:--'2 (a) the ceiling area of a tenure-holder shall be forty acres of fair quality land ..... alienations made by the karta of a joint hindu family. in ram dayal v. bhim sen, 1965 all lj 1142 this doctrine was applied to succession under section 35 of the u. p. tenancy act. it was held that a daughter's son who was in womb at the death of his maternal grand-father or his widow would be deemed to ..... of the division bench of this court which decided the case state v. district judge.5. the provisions of the act also show that the doctrine cannot be supplied to the act. the relevant words of clauses (b) of sub-section (2) of section 4 are--'where the tenure-holder has a family having more than five members. .....,......'the language indicates that the family .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-22-1973
Reported in : AIR1973SC2565; (1973)2SCC665; [1974]1SCR442
..... decree the respondents appealed and the appeal was referred to a full bench as there was conflict of opinion on the question whether an order under section 31(2) of the act granting leave to a guardian for alienating the property of the ward was conclusive proof that the alienation made in pursuance thereof was supported by necessity or ..... a minor in one district, it is not necessary that there should be a fresh appointment for the properties of the minor in another district as under section 16 of the act, a certificate from the court appointing the guardian would be conclusive evidence in the other district that he was appointed guardian of the properties in that ..... is to be judged from the orders of sanction, its extent must be measured by these orders read in the light of the order appointing her guardian.13. section 28 of the act provides :where a guardian has been appointed by will or other instrument, his power to mortgage or charge, or transfer by sale, gift, exchange or otherwise .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-12-1973
Reported in : [1975]98ITR448(Bom)
..... facts that the question arises whether the income of the trust is exempt from liability to pay tax in view of the provisions of section 4(3) (i) of the act. under sub-section (1) of section 4 all income, profit and gains of the nature therein specified are to be included in the total income of any previous year of ..... objects of private benefit only. the word 'charity', if used generally or without qualifications or limitations, falls with in the definition of 'charitable purpose' found in section 4 of the act. to the same effect is the view taken by the calcutta high court in commissioner of income-tax v. sardar bahadur sardar indra singh trust. 6. reliance was ..... for determination of the following question of law : 'whether, on the facts and circumstances of this case, the income of the assessee-trust is exempt under section 4(3) (i) of the act ?' 2. as the contentions raised in this reference lie in a very narrow compass it is unnecessary to state in greater detail the facts. the assessee .....
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