Court : Supreme Court of India
Decided on : Jan-22-1973
Reported in : AIR1973SC1249; (1973)1SCC456
..... the society till the proceedings are completed. an appointment of administrator during the interim period is therefore not ruled out of the provisions of section 35(2) of the act, but the prerequisite condition to the appointment of the interim administrator has not been fulfilled in the present case, because no proceedings for the ..... time during the period of supersession proceedings. unless the proceedings have started as indicated earlier the registrar cannot call in aid the power exercisable under section 35(2) of the act.15. the second question which has to be decided is whether, the registrar could appoint an administrator in the present case. the registrar ..... are completed. the power to suspend the committee of management during the period of proceedings is exercisable when proceedings for supersession have commenced. section 35(1) of the act shows that when the registrar is of opinion that the committee of a cooperative society makes default or is negligent in the performance of .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-08-1973
Reported in : [1975]98ITR141(Guj)
..... there is nothing much while can be said by the assessee in regard to it. it is necessary in order to appreciate this contention to refer to section 18a(3) of the act. that section, omitting portions immaterial, reads as follows : 'any person who has not hitherto been assessed shall, before the 15th day of march in each financial years ..... this court in sheth gunvantlal mangaldas v. commissioner of income-tax : [1968]68itr740(guj) . there a notice of demand for advance tax was issued under section 18a of the old act prior to 1st april, 1962, and the question arose whether penalty for non-payment of an instalment of advance tax demanded by the notice could be imposed ..... -tax officer was competent to make the order of penalty on 20th november, 1965, when, according to the order dated 21st june, 1966, made under section 171(3) of the new act, there was a total partition of the properties of the hindu undivided family with effect from 12th february, 1962, and the hindu undivided family had ceased .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1973
Reported in : [1974]97ITR516(Mad)
..... expressed :'where a person carried on business by himself or in partnership with others, profits and gains earned by him are income liable to be taxed under section 10 of the indian income-tax act, 1922. share in the profits of a partnership received by a partner is 'profits and gains of business' carried on by him and is on that account ..... retains the same character even in the hands of the assessee and that it has to be assessed in his hands only as ' income from property' under section 9 of the indian income-tax act, 1922. in this court, the revenue raises a further contention that, strictly speaking the share income will not fall under any of the heads of income referred ..... in any better position. his share of income therefrom cannot be said to be from a business carried on by him.'7. the tribunal also referred to section 67(2) of the 1961 act as being clarificatory and stated that, in view of that provision, the share income of the assessee in this case should be taken to have the same .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-29-1973
Reported in : [1975]100ITR177(Bom)
..... amount as a result of any adventure in the nature of trade. 15. the expression 'adventure in the nature of trade' appearing in the definition of 'business' under section 2(4) of the act came to be considered by the supreme court in g. venkataswami naidu & co. v. commissioner of income-tax, where after exhaustive analysis of the statutory provisions and ..... surplus. it was submitted that this was not enough to characters it as an adventure in the nature of trade to bring it within the meaning of section 10 read with section 2(4) of the act. 23. it may be mentioned that other cases were cited at the bar, but in my opinion the supreme court has dealt with the question ..... nature of trade, and, that if surplus was realised from such venture, such surplus was liable to be included in the income of the assessee-company under section 10 of the indian income-tax act, 1922. vimadalal, j.31. i agree with the judgment just delivered by my brother, desai j., and would like to add only a few words. there .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-09-1973
Reported in : [1975]100ITR509(Bom)
..... cannot be regarded as assessed or legally assessed as contemplated by the definition of the phrase 'agricultural income'.17. under the provisions of the bombay local boards act, 1923, especially section 93 thereof, local fund cess is fixed at the rate of three annas on every rupee of every sum payable to the state government as ordinary land ..... had passed a resolution to treat the amounts credited as loans. the question which arose for consideration was whether having regard to the provisions of section 16 (2) of the act such subsequent resolution affected the question about the dividend to be taxed as such. we fail to see how determination of such a question can ..... west khandesh. the gangetha estate was a mehwassi estate. the assessee had income from forest property, ground rent, etc. in compliance with the notice under section 22 (2) of the act, the assessee had filed a return of income showing the total income of rs. 1,29,913 as income from other sources. after making certain adjustments .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-27-1973
Reported in : AIR1974Bom128; 1974MhLJ378
..... opinion, it cannot be said that there is either no extension either in the area of the marketing of the agricultural produce as contemplated by sub-section (3) of section 4 of the act. in this view of the matter, in our opinion, there is no substance in this contention raised by shri chandurkar contention raised by shri ..... the words used in this notification will not mean that there is any extension of area or marketing of any agricultural produce as contemplated by sub-section (3) of section 4 of the act. it is not possible for us to accept this contention of shri chandurkar.11. the said notification will have to be read as a ..... the last portion of the said notification which is as under :'now, therefore, in exercise of the powers conferred under sub-section (3) of section 4 of the maharashtra agricultural produce marketing (regulation) act, 1963 (maharashtra act xx of 1964) read with government notification agriculture and co-operation department no. apm/1063-27543/c-1, dated the 15th .....
Tag this Judgment!Court : Allahabad
Decided on : Aug-24-1973
Reported in : AIR1974All1b
..... of the meerut university having been appointed under a written contract the provisions of statute 30 and of sub-section (3) of section 25-c of the agra act or sub-section (3) of section 28 of the meerut act will have the force of law and the relationship between the parties cannot be said to be purely contractual, ..... the registered society owning the college. the vice chancellor of the university exercises general control over the affairs of the affiliated college under sub-section (4) of section 10 of the meerut act. since the affairs of an affiliated college almost in all respects are supervised by the committee of management of the college, the vice ..... member of the administrative staff. he was appointed by the executive council on an administrative or ministerial post created by the university under sub-section (11-b) of section 5 of the act. there is no dispute that chapter ix of the regulations framed by the executive council of the university regulating the conditions of service .....
Tag this Judgment!Court : Orissa
Decided on : May-07-1973
Reported in : AIR1974Ori37
..... of rent in kind to fair and equitable rent. on the other hand it is possible that the matter may be covered by section 15 of the act. the first part of sub-section (9) of section 4 limits the liability of the raiyats in the matter of payment of rent to the landlord. when there is a dispute regarding ..... ground, therefore, is overruled.4. in the writ applications as framed and in the arguments as advanced by counsel for the petitioners, the provision of section 4 f9) of the act has been impugned as being violative of article 14 of the constitution. this contention has two facets:--(1) the provision discriminates between landlords receiving rent in cash ..... disposal of writ proceedings provide to the contrary -- applies. in these cases, two common questions have been raised for adjudication:--(i) ultra vires character of section 4 (9) of the act, and(ii) unworkability thereofonce the code applies. rules 1 and 3 of order 1 would be applicable and several common questions of law and fact relating .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-21-1973
Reported in : AIR1974SC1660; [1974]94ITR204(SC); (1974)4SCC98; [1974]2SCR879; [1974]33STC219(SC)
..... appropriate state legislature in respect of local sales. it may be noted that in so far as inter-state sales are concerned, the central sales tax act, by section 9(2) has adopted the law of the appropriate state as regards the procedure for levy and collection of the tax as also for imposition of penalties ..... to, sikri, j. (as he then was), in his concurring judgment took the view that there was 'adequate guide or policy in the expression 'purposes of the act' in section 113' but that it was not necessary to rely on the safeguards mentioned by wanchoo, c.j. in his judgment to sustain the delegation. he said :this ..... although each way delegate to subordinate agencies : and to permit through delegation alteration of the distribution of legislative power established by the british north america act (save as permitted by section 94) would mean that matters within dominion competence would be incorporated in legislation assented to by the lieutenant-governor instead of by the governor-general, .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-11-1973
Reported in : AIR1974SC818; (1974)1SCC424; [1974]2SCR629
..... - payment of rent." 'similarly in shri hem chand v. shrimati sham devi (ilr 1955 punj 36) which dealt with the delhi and ajmer merwara rent control act, section 13(i) of which provided that no decree or order for the recovery of possession of any premises shall be passed by any court in favour of the landlord ..... division bench respectively. before we go further into a discussion of the questions that arise :it is necessary to look into certain relevant provisions of the act. clause (6) of section 2 of the act defines landlord thus : "landlord" includes the person who is receiving or is entitled to receive the rent of a building, whether on his own ..... raj krishna v. s.k. shaw bros. (1951 scr 145) dealing with the bihar buildings (lease, rent and eviction) control act, 1947 and interpreting section 11 of that act this court observed as follows : '.'section 11 begins with the words 'notwithstanding anything contained in any agreement or law to the,contrary', and hence any attempt to import the .....
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