Court : Delhi
Decided on : Feb-28-1973
Reported in : ILR1973Delhi891
..... may like-wise shift again to the plaintiff. he may also rely upon presumptions of fact, for instance those mentioned in section 114 and other sections of the evidence act. under section 114 of the evidence act, 'the court may presume the existence of any fact which it thinks likely to have happened, regard being had to ..... the decrees.(49) turning to the second aspect i find that the court below had drawn presumptions under section 114 of the evidence act and section 118 clauses (a) and (g) of the act. section 114 of the evidence act should have been taken into consideration in respect of the nobproduction of the accounts by respondent no. 1 to ..... it has been accepted, indorsed, negotiated or transferred, was accepted, indorsed, negotiated or transferred for consideration.(51) to find the true scope of section 118(a) section 14 of the act which deals with negotiation has essentially to be looked into. unless the negotiable instrument is shown to have been transferred so as to constitute the .....
Tag this Judgment!Court : Delhi
Decided on : Aug-09-1973
Reported in : ILR1973Delhi698; 1973RLR688
..... a court can be extended to only such tribunals which satisfy the four essential characteristics of a court described above. the competent authority acting under section 19(3) of the slum areas (improvement and clearance) act, 1956 does not satisfy these characteristics for the reasons stated above. we are of the view that it is not a court ..... of civil procedure in respect of certain matters. in those respects its procedure is fixed in advance. similarly, the controller under the delhi rent control act, 1958 is required to follow under section 37(2) thereof 'as far as may be the practice and procedure of a court of small causes, including the recording of evidence'. he ..... determining the amount of compensation payable to a person by the government for the acquisition of his land under the said act. section 18(2) of the act confers on the competent authority 'while holding inquiry under section 15 all the powers of a civil court while trying a suit under the code of civil procedure, 1908, in .....
Tag this Judgment!Court : Delhi
Decided on : Nov-02-1973
Reported in : ILR1974Delhi516
..... either by a court of law or by an administrative or a revenue authority. it is true that the word 'offence' as defined in section 3(38) of the general clauses act means any act or omission made punishable by any law for the time being in force. the word has, thereforee, a wide connotation which can include both ..... penalty there under and also did not prescribe the procedure by which the penalty was to be recovered. he contrasted it in this respect with sections 155 and 156 of the act under which the commissioner was empowered to levy municipal taxes and the procedure for recovery of municipal taxes was laid down. he also pointed out ..... shri ramesh chandra, learned counsel for the petitioner, who gave us valuable assistance in perusing the various provisions of the delhi municipal corporation act and the other statutes referred to above, then argued that section 464 was an incomplete provision of law being a cosue omissus. for, it did not specify the authority who was competent to impose the .....
Tag this Judgment!Court : Kerala
Decided on : Sep-27-1973
Reported in : AIR1974Ker202
..... the legislature intended that save as provided in articles 158 and 178 there would not be any limitation for other applications under the act. take the case of an application under section 28 of the act for enlargement of the time for making the award. a similar application under paragraph 8 of the second schedule to the code ..... a re-enactment of the corresponding provision of the code and not of the indian arbitration act. 1899. an application under section 8 of the new act corresponding to paragraph 5 of the second schedule to the code and section 8 of the indian arbitration act, 1899 stand on the same footing. in the circumstances, it is not possible to ..... implied reference in article 181 to the code of civil procedure as a reference to the arbitration act, 1940, or to hold that article 181 applies to applications under that act. the rule of construction given in section 8(1) of the general clauses act cannot be applied, as it appears that the legislature had a different, intention. it, .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-29-1973
Reported in : AIR1974Raj124; 1973()WLN116
..... be prosecuted if he has withheld the supply of electricity enjoyed by the tenant without just or sufficient cause and thereby contravened the provisions of sub-section (1) of section 41 of the act. the contention of the learned counsel for the plaintiffs is that because the defendant was not the tenant, it cannot be said that the ..... their lordships meant was that the determination of reasonable and probable cause in a given case was not a substantial question of law within the meaning of section 600 of the act (14 of 1882) = section 110 of the present civil p. c.'7. in ajodhiaprasad's case, air 1933 nag 23, grille a. j. c. observed :'it ..... to restore the amenity of the electricity to the defendant, specifically ordered that the defendant may, however, continue the proceedings regarding commission of the offence under section 44 of the act. it is a different matter that the appellate court acquitted the plaintiff no. 1 as in its opinion, the defendant was not entitled to initiate criminal .....
Tag this Judgment!Court : Chennai
Decided on : Apr-19-1973
Reported in : [1974]96ITR152(Mad)
..... r. in in re millar: ex parte official receiver, [1893] l.r. 1 q.b. 327, :'the phrase 'belonging to the society' in the friendly societies act, 1875, section 15(7) (repealed) which gave protection to a registered society upon the bankruptcy of any of its officers having in his possession, by virtue of his office, any money ..... tribunal upheld the wealth-tax assessments in question.6. at the instance of the assessee, the following three questions have been referred to this court under section 27(1) of the act:' 1. whether, on the facts and in the circumstances of the case, the decision of the tribunal that the assesses are assessable under the provisions ..... of his death. he, therefore, completed the assessments to wealth-tax for the said years on the executors in the status of an 'individual ' under section 16(3) of the act.4. the assesses appealed to the appellate assistant commissioner contending, inter alia, that they as executors in charge of the administration of the estate on and from .....
Tag this Judgment!Court : Chennai
Decided on : May-04-1973
Reported in : [1973]92ITR411(Mad)
..... it is, however, clear that it is an expression of a very comprehensive nature and not necessarily confined to the definition of 'business' in section 2(4) of the act... in order to constitute a business connection there must be some continuity of relationship between a person in british india who makes profits and the non ..... technical fee received, accrued or arose from such business connection in india, that, therefore, the technical fee received becomes taxable under section 4(1)(c) read with section 42 of the income-tax act, that the tribunal has clearly overlooked this position when it held that the technical fee received by the assessee was not in ..... the assessee, a foreign company having its registered office in america, has been declared as a company by the central board of revenue under section 2(5a) of the indian income-tax act, 1922. the assessee-company specialised in the manufacture of bonded and coated abrasive products. as part of its business the assessee continuously carries .....
Tag this Judgment!Court : Allahabad
Decided on : May-16-1973
Reported in : AIR1974All82
..... principle, in my view, should also apply to the instant case.13. in the course of arguments counsel for the petitioners sought support from section 19 of the act in sustenance of their contention that because the petitioners were hereditary tenants on the date immediately preceding the date of vesting, they became sirdars and ..... court on the 30th day of june, 1952, and, that being the position, the petitioners cannot lay their claim on the basis of section 3 of the supplementary act.10. counsel for the petitioners contend in the alternative, that bhaiya durga prasad singh being competent to create leases after having obtained possession in ..... of consolidation, 1970 ah u 510) (fb). for these considerations, the petitioners' contention that by long adverse possession they had acquired sirdari rights under section 210 of the act cannot be accepted as correct.9. it was contended that the petitioners being in cultivatory possession of theland during the year 1359 fasli became adhivasis under .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Feb-13-1973
Reported in : [1974]93ITR480(MP); 1973MPLJ866
..... december, 1971, by letter, annexure 'b', that the cash amount of rs. 2,02,500 lying with the central excise department stood seized under section 132 of the act. the petitioners then filed this petition under article 226 of the constitution on 12th january, 1972, praying that a mandamus be issued against the income-tax ..... 500 in favour of the petitioners. during the pendency of this petition the income-tax officer passed an order on 7th march, 1972, under section 132(5) of the act specifying the tax on theestimated undisclosed income and other existing liability of the petitioner-firm and directing the retention of the entire amount of rs. ..... thing represents either wholly or partly income or property which has not been disclosed for the purposes of the indian income-tax act, 1922 (xi of 1922), or this act (hereinafter in this section referred to as the undisclosed income or property), he may authorise any deputy director of inspection, inspecting assistant commissioner, assistant director .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-10-1973
Reported in : AIR1973SC1374; (1973)IILLJ120SC; (1973)2SCC1; [1973]3SCR943
..... the elected councillors imposing unreasonable rates of tax. again, guide or control on the limit of taxation could be seen12. in the expression 'purposes of the act' in section 113. the power to tax was circumscribed by the need to finance the functions which were made incumbent on the corporation to perform. the necessity of adopting ..... . sikri, j. (as be then was), in his concurring judgment held the view that there was 'adequate guide or policy in the expression 'purposes of the act in section 113' and 'it is not necessary to rely on the safeguards mentioned by the learned chief justice to sustain the delegation'. he said :apart from authority, in ..... enumerated the kinds of taxes to be levied, prescribed an elaborate procedure for such a levy and also provided for the sanction of the government. section 135(3) of the act raised a conclusive presumption that the procedure prescribed had been gone through on a certain notification being issued by the government in that regard. this .....
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