Court : Delhi
Decided on : Dec-20-1973
Reported in : ILR1975Delhi49
..... reproduce the aforesaid section, which is as follows :- 'whoeverdishonestly abstracts, consumes or uses any energy shall be deemed ..... could not be sustained under the said section. in support of the contention reliance was placed on avtar singh v. the state of punjab : 1965crilj605 . in that case the appellant was convicted under section 378 of the indian penal code . of having committed theft of electricity, as per provisions of section 39 of the indian electricity. act 1910. it would be relevant here to .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-27-1973
Reported in : (1974)15GLR293
..... the word 'apprentice' negatives such interpretation which is tried to be given by the learned assistant government pleader. 'apprentices, has been defined in the apprentices act, 1961. section 2(a) states-'apprentice means a person who is undergoing apprenticeship training in a designated trade in pursuance of a contract of apprenticeship.' in the instant case ..... but merely because he was governed by the railway code, it cannot be said that he become an employee of the railway administration. section 3(7) of the indian railways act defines a 'railway servant'. a railway servant means any person employed by the railway administration in connection with the service of railways. in ..... maintainer is not shown as a designated trade and, therefore, the definition of apprentice given in the act would not be material for the purpose of considering whether the petitioner had committed an offence punishable under section 168 of the indian penal code. i am unable to agree with the submissions made by mr. .....
Tag this Judgment!Court : Gujarat
Decided on : Sep-27-1973
Reported in : (1974)15GLR833
..... of what is stated above, the first question which arises to be determined is whether the profession of a barber is 'business' within the meaning of section 6 of the rent act. i find that the learned judge of the lower appellate court was not right in holding that the profession of a barber is not a 'business'. ..... in the exercise of a profession or vocation. they may even consist of rendering services to others which services may be of a variegated character. in rolls v. miller (1884) 27 ch.d. 71, lindley lj. has observed at page 86 as under:'the word 'business'... means almost anything which is an occupation, as distinguished from a ..... has decided this case, is found to have made the following observations on this point:the term 'business' includes every trade, occupation and profession. according to section 2(4) of the income-tax act, 1922, 'business' includes any trade, commerce, or manufacture or any adventure or concern of the nature of trade, commerce or manufacture. the word 'business .....
Tag this Judgment!Court : Chennai
Decided on : Mar-30-1973
Reported in : [1974]33STC325(Mad)
..... relevancy on the question of liability to sales tax. these are considerations which might well have weighed with the government to grant exemption to the society under section 5 of the act; but these are not considerations which the court can take note of. the society seems to have approached the government to grant exemption to them just as ..... if the assessee utilises the profit entirely for charitable purposes, it would have been easy for the legislature to enact such a provision in the act or to grant such an exemption under section 5 of the act. they have not done this. it is of interest to note, as brought to our notice by mr. athanasius, the learned counsel for ..... the respondent, that the government exempted sales of books by any dealer under the provisions of the madras general sales tax act, 1959, for the years .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-29-1973
Reported in : AIR1975Bom82; (1974)76BOMLR405; 1974MhLJ628
..... and which passed ex parte decree and the court which aside such decree is the same i.e. bombay small cause court exercising jurisdiction under section 28(1) of the bombay rent act.17. from the above discussion of case law, it is obvious that there is apparently great preponderance of judicial opinion in support of liberal construction ..... is set out on the majority judgment of the supreme court in mahijibhai v. manibhai : [1965]2scr436 . it will suffice to notice here that section 583 of the code of 1882 (act no.14 of 1882) for the first time gave statutory recognition in india to the principle of restitution. there was however a conflict under the said ..... in the circumstances towards all parties involved. subsequently by the code of civil procedure (amendment) act, 56 the words 'or an order' were added in section 144(1) thereby widening its scope.4. there us no dispute before us that the scope of section 144 has been widened by deleting the words 'in appeal' and a reversal or variation .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Mar-08-1973
Reported in : AIR1974AP201
..... was no appeal. at that stage, the mortgagee decree-holder discovered that there was a mistake in the survey number. the mortgagee thereupon filed a suit under section 31 of the specific relief act for rectification of the mistake in the suit o. s. 302 of 1919. the said suit was decreed as the mention of survey number 166 was done ..... which a suit is instituted. there is a remedy by way of suit and i find nothing in the provisions of section 152 which confers upon it similar powers as are conferred by section 31, specific relief act. in my view section 152 is for the purpose of correcting errors directly involved in the proceedings themselves and not for correcting errors which are ..... c. in such cases even the documents on the basis of which the suit was filed may be amended either in a suit under section 31 of the specific relief act or in a proper case even by an application under section 152 c. p. c. provided it in a case of misdescription and not one of disputed identity. in such cases if .....
Tag this Judgment!Court : Orissa
Decided on : May-02-1973
Reported in : [1973]32STC341(Orissa)
..... the first appellate authority. at the instance of the assessee, the aforesaid questions have been referred to us.3. 'dealer' has been defined under section 2(c) of the act to mean-any person who carries on the business of purchasing or selling or supplying goods in orissa, whether for commission, remuneration or otherwise and includes ..... being of the view that the business run under the name and style of 'messrs. national press' owned by the federation is liable to tax under the act issued notice under section 12(5) thereof. accounts were produced which showed that rubber stamps, forms, leaflets, invitation cards, etc , have been sold by the press. sales were ..... whether to satisfy the definition of 'dealer', the profit-motive in the activity is essential. in the aforementioned decision, the supreme court were interpreting section 2(g) of the madras act defining the expression 'dealer' and in that context held that even in the absence of a profit-motive an activity by a society of supplying .....
Tag this Judgment!Court : Orissa
Decided on : May-07-1973
Reported in : [1973]32STC487(Orissa)
..... whether to satisfy the definition of 'dealer', the profit-motive in the activity is essential. in the aforementioned decision, the supreme court were interpreting section 2(g) of the madras act defining the expression 'dealer' and in that context held that even in the absence of a profit-motive an activity by a society of supplying ..... forest officer to the railway administration, we have now to examine whether the divisional forest officer was a 'dealer'.'dealer' has been defined in section 2(b) of the central act to mean, any person who carries on the business of buying or selling goods and includes a government which carries on such business.if the ..... forest officer of balliguda were held to be dealers carrying on business of buying and selling sleepers. assessments were made under the orissa sales tax act (hereinafter called the orissa act) in respect of the intra-state sales between the contractors on the one side and the respective forest officers on the other, treating the contractors .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-20-1973
Reported in : AIR1973SC1096; (1973)1SCC635; 1973(5)LC566(SC)
..... case. there must be finality to every proceeding. we have seen that the same award had been filed by brij gopal in court and he made an application under section 17 of the act on 9th december, 1954 and prayed that the award be made a rule of the court. that application was rejected on 14-8-1956. if brij gopal failed ..... be better if the original award was withdrawn from the record of the appeal in the high court for being filed in an appropriate court by the arbitrators under section 14 of the act. on september 17, 1958 brij gopal applied to the high court for permission to receive back the original award. he was permitted to take the award back and ..... matter was taken in appeal to the high court which was dismissed on the same ground in march 1954. in november 1954 brij gopal filed an application under section 17 of the act court of the civil judge, agra, praying that the award dated august 18, 1944 be filed and be made a rule of the court. on the pleadings of the .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-24-1973
Reported in : AIR1974All88
..... , and the court may in every suit deal with the matter in controversy so far as regards the rights and interests of the parties actually before it. section 60 of the transfer of property act confers a right of redemption on every mortgagor subject to the condition that if he has only a share in the mortgaged property he will not be .....
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