Court : Karnataka
Reported in : AIR1958Kant102; AIR1958Mys102; (1958)36MysLJ73
..... 1946 that imposed a liability upon the assessee to pay tax on this income at the rate mentioned in that act. when we turn to the finance act of 1946, sub-section (9) of section 11 makes this provision: 'for the purposes of this section and of the rates of tax imposed thereby, the expression 'total income' means total income as determined for ..... -2-1940. the assessee appealed against that assessment to the appellate commissioner. on 26-5-1940, the governor of bihar, acting under section 92(1) of the government of india act, 1935, issued a notification that the indian finance act, 1940 should be deemed to have come into force on 6-4-1940 in the area in which the assessee was residing ..... in operation, on the date of the assessment. by a further regulation which was enacted by the governor of bihar, acting under section 92(2) of the government of india act, 1935, it was provid-ed that the indian finance acts of 1938 and 1939 should be deemed to have come into force in that area on 26-3-1938 and 30 .....
Tag this Judgment!Court : Karnataka
Reported in : [1958]33ITR692(KAR); [1958]33ITR692(Karn)
..... partners of a dissolved firm for the penalty which may have been imposed on the dissolved firm as such. these matters are outside the purview of section 44 of the income-tax act. all that section 44 lays down is that when a firm is dissolved, the persons who were its partners before such dissolution would be jointly and severally liable to ..... an assessment has already been made on a firm which, after such assessment, is dissolved. such a case is not covered by section 44 of the income-tax act. therefore, even if section 28 is attracted to section 44 even then no penalty can be imposed on a dissolved firm nor cans a penalty imposed on such a firm be charged against ..... that 'all the provisions of chapter iv shall, so far as may be, apply to any such assessment' and contended that the said portion of section 44 attracts section 28 of the income-tax act and makes the partners liable for such penalty. this was no doubt the view taken by their lordships of the andhra pradesh highs court in the case .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1958Kant132; AIR1958Mys132; ILR1957KAR448; (1958)36MysLJ139
..... 1) it is opposed to article 14 of our constitution and (2) that the gov government exceeded the power delegated to it by section 39 of the hyderabad court-fees act. section 39 of the hyderabad court-fees act reads as follows : 'the gov government may reduce or remit, in the whole or any part of his highness the nizam's ..... legislation. similar provisions arc found in other fiscal statutes. the basic conception behind such delegation is that the gov government is the watch-dog of the state's finances and it could be trusted to watch its interests. 6. it is a well-accepted principle of inter petition that when a larger power is conferred it ..... . 9. the prevailing legislative practice also supports the view that i have taken. i have examined several notifications issued by different state governments, under section 35 of the indian court-fees act. in most of these notifications the less have been reduced or remitted with reference to a class of persons, who, according to the concerned governments .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1959Kant39; AIR1959Mys39; ILR1958KAR239; (1958)36MysLJ458
..... failed to observe that while order xxxiv rule 1 spoke of persons 'having an interest either in the mortgage security or in the right of redemption, section 91(a) of the t. p. act spoke of persons having interest in the mortgage property (not security) and also of persons having interest in the right to redeem. this important distinction between ..... plaintiffs were not necessary parties to the redemption suit and as the mortgage could not legally affect their right they did not come within the scope of section 91(a) of the t. p. act. 12. with great respect to the learned judge, i am unable to follow his reasoning. to me it appears to. be fallacious. he was ..... had no interest. he proceeded to observe : 'there is undoubtedly much force in this contention. the phrase having an interest in the property appearing in section 91(a). transfer of property act is nowhere defined but it is now well settled that it has the same meaning as is attached to the similar phrase which appears in order xxxiv, .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1960Kant173; AIR1960Mys173
..... fact which will be discussed later.assuming he has acquired such a right, the remedy appears to be the one provided under s. 63 of the act. sub-section (1) of that section requires that any person who becomes entitled by assignment, transmission or other operation of law to a patent, may make an application to the controller to ..... defendants 1 and 2 entered into a partnership on 17-9-45 with the avowed object of erecting a factory and thereafter manufacturing wooden articles.the plaintiff was the financing partner and defendants 1 and 2, who were prior to this partnership working in the mysore ply wood corporation, were the working partners. it appears that the ..... any part of his ingenuity or skill or technical knowledge towards the invention in question. all that he says in that he gave the wherewithal viz., the finances for the running of the concern that with this help experiments were made and ultimately the invention was evolved. it is not disputed that the persons that actually .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1959Kant222; AIR1959Mys222
..... to be registered as an occupant of all lands except those mentioned in clauses (i), (ii) and (iii) of sub-section (1) of the said section.there is a corresponding section, being section 9 of the act, which enjoins that every inamdar with effect on and from the date of vesting be entitled to be registered as an occupant ..... the abolition of personal inams and certain miscellaneous inams in the (mysore area) except bellary district. sub-section (4) of section 1 of the said act provided that except sections 2, 27, section 8 and 40, the rest of the said act shall come into force in respect of any inam village or minor inam in an unalienated village, on ..... administrative machinery. it could not be possible to collect sufficient staff to take over and discharge the responsibilities. it would be difficult to arrange for the requisite finance all at once. it was, therefore, imperative to confer some discretion on the state government.it has not been suggested or shown that in practice any .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1960Kant40; AIR1960Mys40
..... word 'amount' occurs in s. 18a of the act in the place where that section provides for the quantification of the advance tax payable by the assessee.(27) it seems to me that there is no substance in the contention of mr. sreenivasan that since the relevant finance act referred to in s. 3 of the act would not have been enacted in the financial ..... the learned advocate for the petitioner has contended before us that it is only the tax determined after an assessment is made under s. 23 of the act, at the rates prescribed by the relevant finance act that can be called income tax. the tax required to be paid under the provisions of s. 18a not being a tax determined by an assessment ..... total income of the previous year of every assessee.it is, i think, plain that the enactment of the finance act referred to in s. 3 of the income-tax act would, subject to the provisions of s. 67b of the income-tax act be necessary only for the determination of the tax to be determined in an assessment under s. 23 of .....
Tag this Judgment!Court : Karnataka
Reported in : [1959]37ITR257(KAR); [1959]37ITR257(Karn)
..... tax payable by the assessee. 31. it seems to me that there is no substance in the contention of mr. srinivasan that since the relevant finance act referred to in section 3 of the act would not have been enacted in the financial year in which the advance tax is demanded, such advance tax cannot be regarded as income-tax. ..... it is, i think, plain that the enactment of the finance act referred to in section 3 of the income-tax act would, subject to the provision of section 67b of the income-tax act, be necessary only for the determination of the tax to be determined in as assessment under section 23 of the act. 32. mr. srinivasan made a feeble attempt to contend ..... only the tax determined after an assessment is made under section 23 of the act, at rates prescribed by the relevant finance act, that can be called income-tax. the tax required to be paid under the provisions of section 18a, not being a tax determined by an assessment under section 23 of the act, is not, he urges, income-tax. so, the .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1960Kant170; AIR1960Mys170
..... deal with the contention of mr. krishnamurthi on this point it would be necessary to refer to the relevant portions of s. 13 of the easements act. the material portion of the said section reads as follows:'13. where one person transfers or bequeaths immovable property to another, (a) if an easement in other immovable property of the transferor ..... contemplated in cls. (a), (c) and (d) of s. 13 of the indian easements act is an absolute necessity; while in cl., (b) of the section, it is a qualified necessity. there the easement was claimed under s. 13 cl., (b) of the section, it is a qualified necessity. there the easement was claimed under s. 13 cl., (b), ..... which is not classed as an easement of necessity under s. 13.'the last observation negatives the contention of mr. krishnamurthi. it is clear from the wording of the section itself and on the authorities that cl., (b) contemplates a different case than what is contemplated in cl., (a) and the learned judge deciding the said case : .....
Tag this Judgment!Court : Karnataka
Reported in : AIR1959Kant129; AIR1959Mys129; ILR1958KAR677; (1958)36MysLJ898
..... the subsequent order of 1938 were ultra vires and void. it further held that inasmuch as the impugned orders were ultra vires and void. section 4 of the revenue jurisdiction act and section 14 of the limitation act would not apply and consequently the question of limitation does not arise in the case. 5. it is an admitted fact that the ..... 'matrooka' property should be submitted for the nizam's sanction before carrying it into effect. after the police action in hyderabad, the previous order was withdrawn by a finance dated 24-2-1949 and the decision of the special commission was set aside in respect of certain claimants. this firman was again revoked by a fresh firman dated ..... the firman was issued, his word was law and his will as expressed in the firman was the law of the land, and that the effect of the finance was to deprive akramali and all other claimants of all rights to possession pending enquiry of the case. the following observations were mane by their lordships of the supreme .....
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