Court : Gujarat
Decided on : Nov-02-1973
Reported in : (1975)16GLR357
..... or more partners is joint or several liability of each all of the partners. the analogy advanced by mr. shah clearly militates against the provisions of section 25 of the indian partnership act and cannot, therefore, be accepted.14. the next argument which mr. shah has raised before me is that rule 443 is penal in character and ..... mills. that proposition submitted by mr. shah is quite correct. however, the liability of a partner must be determined in light of the provisions of section 25 of the indian partnership act to which i have referred earlier. it may be noted at this stage that the petitioner has not ceased to be a partner of shakti oil ..... be exercised again.5. in order to examine the first contention raised by mr. suresh m. shah, it is necessary to turn to the indian telegraph act, 1885, and the rules made thereunder. section 3(1) defines the expression 'telegraph' so as to mean 'any appliance, instrument, material or apparatus used or capable of use for transmission or reception .....
Tag this Judgment!Court : Karnataka
Decided on : Jul-09-1973
Reported in : 1974CriLJ1377; (1973)2MysLJ426
..... in these two petitions filed a complaint against the petitioners who are officials of sudarshan trading co., madras alleging that they have committed offences punishable under sections 420 and 409, i.p.c. the learned magistrate examined the complainant on 12-6-1972 and he proceeded to register the case against the petitioners under ..... the complainant or any member of the company. accused 2 to 4 are supervising authorities of accused 1 and they have directed the first accused to commit illegal acts in violation of law. the first accused in collusion with accused 2 to 4 has created valuable security by incorporating the names of persons who are not members ..... section 420. i.p.c. having done so, the learned magistrate referred the complaint under section 202, cr.p.c. to the inspector of police, tumkur town for investigation.2. the inspector of police, tumkur town, .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Sep-20-1973
Reported in : 1974CriLJ258; 1973MPLJ1065
..... shri laxman kumar (pw-1) to institute complaints. such a general authorisation, in our opinion is substantial and valid compliance with provisions of section 32 (3) of the act. such authorisation could not be treated on par with the provisions under which sanction is sought which requires the sanctioning authority to apply its mind ..... establish a market for regulating the purchase and sale of such agricultural produce and in such area as may be specified in the notification. thus under section 3 of the act. a notification to establish market was for regulating purchase and sale of the agricultural produce.7. rule 63 of the m. p. agricultural produce ..... did not obtain licence from the mandi committee lashkar. the mandi committee lashkar through its accountant instituted a complaint against the respondent for contravention of section 17 of the act for dealing in mirchi, dhania and haldi without obtaining a licence from the committee.3. the respondent admitted that he was carrying on trade in .....
Tag this Judgment!Court : Orissa
Decided on : Apr-10-1973
Reported in : [1973]32STC160(Orissa)
..... extract below is relevant. on the same day in exercise of the powers under section 6 of the act the state government notified by notification no. 33925-f, a list of goods exempted from tax. entry no. 33 thereof is relevant. these two entries are to ..... be given to its previous judgment.4. now, we shall proceed to deal with the remaining question. in exercise of the powers vested under the proviso to section 5(1) of the act the state government published a notification bearing no. 33927-f dated 30th december, 1957, prescribing the rates of tax. entry no. 46 thereof which we shall ..... of the dealer relating to sale of woollen blankets (kambals) during the relevant period had escaped assessment. therefore, action under section 12(8) of the act was taken for that period and proceedings under section 12(4) of the act were also taken for the year 1965-66. the assessee contended that woollen blankets were covered by entry no. 33 .....
Tag this Judgment!Court : Orissa
Decided on : Mar-07-1973
Reported in : [1974]34STC347(Orissa)
..... on payment of royalty to the p. w. d. the supply of materials by the opposite party to the p. w. d. constitutes sale within the meaning of section 2(g) of the act and is exigible to sales tax.20. the meaning of the word 'royalty' was considered in surajdin laxmanlal v. state of m.p. a.i.r. 1960 m ..... favour of the contractor to extract chips and bond stones.8. not a single decision has been cited on either side which could throw light on this question. section 2(g) of the act, so far as relevant, runs thus:2. (g) 'sale' means, with all its grammatical variations and cognate expressions, any transfer of property in goods for cash or deferred ..... the terms of the agreement between the public works department (p. w. d.) and the opposite party constitutes a 'works contract' or a 'sale' within the meaning of section 2(g) of the act.4. a copy of the agreement was filed before us by the learned standing counsel for our consideration. it contains terms and conditions for the supply of metals .....
Tag this Judgment!Court : Orissa
Decided on : May-02-1973
Reported in : [1974]34STC501(Orissa)
..... march, 1961. suppression of transaction on 24th november, 1960, to the tune of 200 bags of paddy was found whereafter action was taken under section 12(8) of the act. for the aforesaid four quarters, the assessments were reopened and accounts having been discarded, suppressions were estimated.the first appellate authority upheld the assessments whereupon ..... , 1960, which comes within the quarter ending 31st december, 1960, earlier assessment of that quarter could be reopened and a fresh assessment made under section 12(8) of the act. in regard to the other three quarters, there was no justification for reassessment. this exactly is what the tribunal stated:'as i find, the ..... accounts cannot be rejected for one quarter and be accepted for the remaining 3 quarters.on the other hand, the assessee's counsel contends that section 12(8) of the act authorises reopening of the assessment for the period during which there is escapement or under-assessment. there is no reason as to why, counsel .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : May-11-1973
Reported in : AIR1974P& H186
1. This order will dispose of two cross-appeals Regular Second Appeals Nos. 1272 and 1609 of 1963. 2. On 15th February, 1957, Dharam Singh sold the land in dispute to Moman for Rs. 4,104/-. This sale led to a suit for declaration and possession filed in January 1962 by Radha Krishan, the minor son of the vendor. His allegations were that he was the son of the vendor, that the parties were governed by custom, that the land in dispute was ancestral and that the sale effected by his father was not for legal necessity. 3. The suit was resisted by the vendee, who controverted the allegations made by the plaintiff. 4. The trial Judge decided all the points in favour of the plaintiff, but held that the sale had been made for legal necessity and on that finding, he dismissed the suit. 5. When the matter came in appeal before the learned District Judge, Sangrur, he reversed the finding of the trial Judge regarding the necessity for the sale and held that the vendee had not been able to establis...
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-01-1973
Reported in : [1974]34STC453(P& H)
..... or the lessee was the transferee of the business and as such in their hands also the amount of arrears of sales tax could be recovered. section 17 of the tax act reads as under:17. transfer of business.--where the ownership of the business of a registered dealer is entirely transferred and the transferee carries on such ..... sough to be argued that the learned single judge fell in error in not permitting the contention to be raised on the basis of the provisions of section 17 of the tax act, on the ground that no such plea had been taken in the return. according to the learned deputy advocate-general, it was the case of the ..... proposed by the company but the same was not accepted with the result that the company submitted another scheme of arrangement with its unsecured depositors and shareholders under section 391 of the companies act. the said scheme of arrangement was sanctioned by this court on 26th april, 1972, with some modifications. the management of the company failed to supply .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-28-1973
Reported in : AIR1974SC1629; 1974LabIC1101; (1974)IILLJ240SC; (1974)4SCC848
..... .1. this is an appeal by special leave from the order of the additional industrial tribunal, delhi in the matter of an application under section 33(2)(b) of the industrial disputes act, 1947 filed by the management of the indian express and chronicle press, new delhi, against the respondent.2. the respondent was a lino ..... theft, fraud or dishonesty in connection with the company's business or property. (i) riotous or disorderly behavior during working hours at the establishment or any act subversive of discipline. 6. the tribunal came to the conclusion that the employees co-operative society was an altogether independent concern or organisation and the appellant's ..... which were preferred and which were found proved by the enquiry officer and on the basis of which the dismissal was ordered by the general manager, constituted acts subversive of discipline. 8. it is true that according to the enquiry officer's findings charges with regard to defalcation of certain amount and falsification of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-27-1973
Reported in : AIR1973SC1403; 1973CriLJ1119; [1973(26)FLR423]; 1973LabIC1119; (1974)3SCC152; 1973(5)LC728(SC)
..... to the labour court :-are the management of bangalore woollen cotton & silk mills company limited, bangalore, justified in terminating the services of shri a. ramachandran, roving section token no. 39, of the carding department? if not, is he entitled to reinstatement with benefits of back wages and continuity of service or to any other relief ..... leave on a false pretext. the management was justified in not accepting his explanation regarding his absence; (iv) the plea of the union that management had acted malafide with the object of victimisation or had indulged in unfair labour practice was not established.5. the labour court ultimately directed reinstatement of ramachandran and in ..... into a serious error in saying that no question of the management losing confidence in him arose. it was quite clear that his own admission he had acted in a manner by which the management could possibly have no confidence in him for the future. his reinstatement as well as the payment of rs. 500 .....
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