Court : Supreme Court of India
Decided on : Jan-23-1974
Reported in : AIR1974SC650; (1974)1SCC854; 1974(6)LC169(SC)
..... being raised by the high court office, the appellant converted it into a regular first appeal and made an application for condoning the delay under section 5 of the limitation act, read with section 161 of the cpc. the high court refused to condone the delay. hence this appeal by special leave (in forma pauperis).2. it appears that ..... the delay in filing the first appeal in the high court and the delay under the circumstances ought to have been condoned by the high court under section 5 of the limitation act. the appellant is, therefore, entitled to the deduction of the period during which he prosecuted the appeal before the additional district judge and it is ..... was also in the same manner. that led to the filing of a regular second appeal before the punjab and haryana high court along with an application dated 27th march, 1968, under order 33, rule 1, civil procedure code, in forma pauperis. the value for the purpose of jurisdiction of the suit was rs. 21,000/- and on an objection .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-28-1974
Reported in : (1976)78BOMLR106
..... rs. 23,700 (rupees twenty-three thousand seven hundred only) with interest at 4 (four) per cent, per annum from the date of the suit. in accordance with section 1a of the fatal accidents act, 1855, the amount awarded shall be divided amongst the plaintiffs in the following manner:56. 1/2 (one-half) to the plaintiff no. 6, the widow of ..... a sum of rs. 50,000 by way of compensation.6. a perusal of the plaint clearly shows that the claim is under section 1a of the fatal accidents act, 1855, and that although section 2 of the said act provides that a claim for loss to the estate of the deceased can be inserted, such a claim has in fact not been made ..... lost his life.2. special civil suit no. 32 of 1963 has been filed by the wife and children of the deceased and is a claim under section 1a of the indian fatal accidents act, 1855. the learned civil judge raised the necessary issues, including an issue on the question of alleged negligence and the quantum of damages as claimed by the .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-29-1974
Reported in : [1974]33STC488(All)
..... section 34 was valid.after giving this statement of facts of chatturam horilram's case [1955] 27 i.t.r. 709 (s.c.), the division bench distinguished it by observing:upon the facts in that case, it is clear that when the income-tax appellate tribunal set aside the original assessment it was on the ground that the indian finance act, ..... satish chandra, j.1. these writ petitions challenge the validity of two assessment orders dated 16th march, 1973, passed under section 21 of the u.p. sales tax act for the assessment years 1967-68 and 1968-69.2. for the assessment year 1967-68 the petitioner was, by an assessment order dated 16th august, 1969, assessed to a sales tax of ..... defying the order of the high court.12. for the petitioner reliance was placed upon the decision of a division bench of this court in writ petition no. 1370 of 1968 decided on 13th february, 1969 (madanlal kashinath v. sales tax officer). in that case it was provided:when a proceeding terminates in an order, and the order is .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-31-1974
Reported in : (1974)76BOMLR552; (1974)IILLJ441Bom; 1974MhLJ845
..... be regarded as bye-laws having the force of law framed by the central board of respondent no. 1 bank under s. 43 read with s. 17(1) of the act. section 17(1) occurs in chapter v which deals with the topic of management and it runs as follows : '17. (1) the general superintendence and direction of the affairs ..... of the supreme court judgment by two further judicial pronouncements; one of this court and the other of the supreme court itself. in pramodrai shamaldas v. l.i. corp., (1968) 71 bom. l.r. 286, a question arose whether life insurance corporation fell within the definition of the expression 'the state' in art. 12 of the constitution and while ..... s. 33(xa) which provides that inter alia the state bank may carry on and transact any kind of business acting as agent of the central government or state government or any corporation in implementing any scheme for financing the construction of dwelling houses, and in advancing or lending of money from out of the funds placed at its disposal .....
Tag this Judgment!Court : Chennai
Decided on : Feb-01-1974
Reported in : (1974)IILLJ530Mad
..... the benefits to him. if the intention was to bring any such casual employee within the purview of the act the act would have clearly mentioned it.7. on a perusal of the several sections of the act, the intendment and the scheme thereof, we are of the view, agreeing with ramamurti, j., that casual ..... dealing with contribution, says that subject to the provisions of the act, all employees in factories or establishments to which the act applies shall be insured in the manner provided by the act, all employees in factories or establishments ..... casual employees. the act provides for certain benefits to employees in case of sickness, maternity and employment injury and certain other matters. the provisions in chapter ii deal with setting up of employees' state insurance corporation and its administration and chapter iii, with finance and audit of the corporation.4. section 38 in chapter iv .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-01-1974
Reported in : [1975]98ITR20(All)
..... 561 on account of registration charges and rs. 564 on account of legal charges. the question was whether the expenditure of rs. 38,450 was deductible under section 37 of the income-tax act, 1961, as an expenditure laid out wholly and exclusively for the purpose of business. the income-tax officer disallowed the claim. he held that this was ..... of the supreme court in india cements ltd. v. commissioner of income-tax. in that case the assessee had obtained a loan of rs. 40,00,000from the industrial finance corporation secured by a charge on its fixed assets. in connection therewith it spent a sum of rs. 84,633 towards stamp duty, registration fees, lawyers' fees, etc., ..... was laid out or expended wholly and exclusively for the purpose of the assessee's business and was therefore allowable as a deduction under section 10(2)(xv) of the indian income-tax act, 1922. the act of borrowing money was incidental to the carrying on of the business, the loan obtained was not an asset or an advantage of .....
Tag this Judgment!Court : Gujarat
Decided on : Feb-05-1974
Reported in : [1974]96ITR672(Guj)
..... next is the decision in rose & co. v. campbell. the point at issue in that case was whether the assessee was entitled to investment allowance under section 16(3) of the finance act, 1954, in respect of its expenditure on certain wallpaper pattern books. the life each set of pattern books was little more than two years and their sole ..... which were used in a large number in the making of shoes and the average life of which was about three years were plant within the meaning of section 16 of the finance act, 1954. all the law lords held that they were. lord reid, in the course of his speech, first set out the definition of the word 'plant ..... whether the material acquired by the assessee under the two collaboration agreements constituted a capital asset in the hands of the assessee on which depreciation was allowable under section 32 of the act. the tribunal observed that two distinct matters or items were the subject-matter of the said agreements : '(i) assets of intangible nature in the form .....
Tag this Judgment!Court : Orissa
Decided on : Feb-05-1974
Reported in : 40(1974)CLT956; [1975]36STC551(Orissa)
..... 6th july, 1966- the plaintiff asked the defendant to reimburse the sales tax so paid. as there was no response from the defendant a notice (exhibit 1) under section 80, civil procedure code, was served on 22nd august, 1966, and the suit was filed on 23rd december, 1966.facts averred in the plaint are not disputed in the written statement ..... the purchase officer under this order;(d) 'licensed dealer' means a person holding a valid licence under an order issued by the state government under the essential commodities act 1955 (act 10 of 1955), for the licensing of foodgrain dealers and for the time being in force;(e) 'licensed miller' means the owner or other person in-charge of ..... a rice mill holding a valid licence under the rice milling industry (regulation) act, 1958 (act 21 of 1958) ;(f) 'rice' means any variety of rice produced or manufactured in a rice mill worked by power.clause 3. levy on rice.-(1) every .....
Tag this Judgment!Court : Orissa
Decided on : Feb-05-1974
Reported in : (1975)ILLJ48Ori
..... s.t.s. is not deprived of his weekly holiday if that day falls on a festival or national holiday. therefore, the law is provided in section 52 of the factories act which clearly lays down that in case a worker is made to work on a weekly holiday he shall be compensated if not violated by the new ..... of the employees of the service are workmen as defined in the industrial disputes act. some of them are governed by the 1961 act and some of them are governed by the factories act, 1948, under section 13 of the 1961 act, and under section 51 of the factories act, a worker is to work for 48 hours a week which when calculated after ..... undertaking not mentioned in schedule i, even though they come under the definition of ' motor transport workers ' within the meaning of section 2(h) of the motor transport workers act, 1961 (hereafter referred to as the 1961 act) have been excluded from being governed by the rules. further some non-industrial workers serving under the undertaking have been included in .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-06-1974
Reported in : AIR1974SC521; (1974)1SCC683; [1974]3SCR294; 1974(6)LC190(SC)
..... persons using the same for the purposes referred to in the said clauses'. nothing similar to this has been superimposed upon the exemption allowed under the act to choultries under section 83(1)(b) and the matter is kept unabridged even without attempting to define the word and there is no carving out of any exception within ..... of the-view that the high court is right in holding that the appellant is not entitled to charge tax on the choultry as claimed.12. under section 81 of the act, property tax is leviable if the municipal council by resolution determines that it shall be levied on buildings and lands within the municipal limits save and except ..... the original suit is by certificate granted by the high court of andhra pradesh to appeal against the judgment and decree of the said court of 27th february, ' 1968. the facts may briefly be stated.2. the respondent (hereinafter to be described as the plaintiff) is the tirumalai tirupathi devasthanam represented by its executive officer. the .....
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