Court : Gujarat
Decided on : Feb-15-1974
Reported in : AIR1975Guj142
..... that is, if any part of the compensation representing the loss to the estate goes into the calculation of the personal loss under section 1 of the act. that portion shall be excluded in giving compensation under section 2 and vice versa.' it is in this context, therefore, that the division bench of this high court faced the question of ..... t. kunhikuttan nair, air 1970 sc 376, the, supreme court has laid down what are the relevant principles governing the assessment of damages under sections 1-a and 2 of the fatal accidents act. the court was there concerned with the assessment of damages arising as -a result of the fatal accident to a boy of eight years in ..... in favour of respondents nos. 2 and 3, being, respectively widow and daughter of the deceased mangaldar, vanmalidas, whose life came to an abrupt end on april 14, 1968 as a result of the head-on collision between the aforesaid truck and the truck bearing registration no. gtg-244, in which, the deceased was travelling, as it belonged .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-15-1974
Reported in : AIR1974SC923; (1974)4SCC710; [1974]3SCR397
..... be done.28. in gorakh fulji mahala v. state : air1965bom124 . chandrachud, j., as he then was, made an elaborate study of a comparable provision in the bombay police act (section 161) and followed the federal court decisions already referred to by us, as well as this court's decision in shreekantiah ramayya munipalli v. state of bombay : 1955crilj857 . the ..... person entitled to the goods defaults in removing them within one month of the board coming into custody, special powers of disposal by public auction are given by section 64a. the act charges, the port authorities with a wealth of functions and duties and necessarily legal proceedings follow upon the defects, defaults and other consequences of abuse of power ..... from the ship to the port of the relevant goods and the knowledge about that fact by the consignee. in union of india v. jutharam a.i.r. 1968 pat. 35 a single judge of that high court took the view that when part of the goods sent in one consignment was not delivered it is right .....
Tag this Judgment!Court : Delhi
Decided on : Feb-15-1974
Reported in : 1974CriLJ1082
..... admissions by p.w. 10 when cross-examined by the public prosecutor are in the nature of evidence collected through cross-examination within the ambit of section 154 of the indian evidence act and i have appreciated them in the light of the submission by the learned counsel for the appellant that all that the witness stated was that it ..... evidence then for all purposes it has to be the evidence in the case subject to the provisions of the indian evidence act. i hold that such evidence transferred in exercise of the judicial discretion provided by section 288 of the code will be at par with the evidence given by the witness at the trial and will be substantive ..... examined, be treated as evidence in the case for all purposes subject to the provisions of the indian evidence act, 1872.the statement had been recorded in the course of the proceedings under chapter xviii of the code.section 288 of the code means that where a witness is examined before a trial court and the presiding judge exercises .....
Tag this Judgment!Court : Delhi
Decided on : Feb-15-1974
Reported in : ILR1972Delhi582; 1974RLR276
..... obtain the 'opinion, advice or a direction' of a court 'on any present question respecting the management of administration of the trust property.' but, section i of that act states that: '......nothingherein contained...... applies to public or private religious or charitable endowments,............'thedistinction between a private and public trust has been explained in deoki ..... in peshawar. none of the original trustees survive. six other persons are presently functioning as such. they have moved a petition under sections 34 and 37 of the indian trusts act 1882. the trust now owns two immovable properties in amritsar, the particulars of which are given in paragraph 6 of the petition. ..... as close to his wishes as can be achieved with the finances available. that is what i would advise the trustees to do.(16) searching for the law on my own, has revealed other kpal aspects requiring consideration' section 34 of the indian trusts act 18s2 enables the trustees, on a petition moved for the .....
Tag this Judgment!Court : Delhi
Decided on : Feb-15-1974
Reported in : ILR1974Delhi14; [1974]95ITR97(Delhi)
..... ) of sub-section (2) of section 10 of the act and that there is no general rule that a claim which may be considered under the specific provisions but which cannot be allowed on the ground ..... to above, indicate that even after the amendment of clause (xv) if an expenditure cannot be allowed under any of the specific clauses/of sub-section (2) of section 10 of the act on the ground that the conditions prescribed in these specific provisions have not been satisfied, still the expenditure may be allowed under the general clause (xv ..... on the ground that the amount in question in the case before us does not come within the category of repairs under clause (ii) of sub-section (2) of section 10 of the act. clause (ii) contemplates an expenditure of a particular nature, namely, expenditure incurred by a tenant by virtue of an undertaking given by him. if .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-16-1974
Reported in : [1977]108ITR395(All)
..... of the commissioner of income-tax, u. p., lucknow, the income-tax appellate tribunal, delhi bench 'a', has submitted the following question of law, under section 256(1) of the income-tax act, 1961, for the opinion of this court : 'whether, on the facts and in the circumstances of the case, the tribunal was legally correct in cancelling the ..... (1)(c)/274(2) of the income-tax act, 1961. 2. the assessee is an individual and derives income from various sources, including the running of motor workshop, contract business, truck plying on hire and truck financing. for the assessment year 1966-67, the assessee filed a return showing an income of rs 7,587. later on, he filed ..... income returned by the assessee. in the absence of such a finding the explanation cannot be pressed into aid. we in our advisory jurisdiction under section 256(1) of the income-tax act cannot record such a finding and in the absence of such a finding the question as to whether the explanation is applicable or not cannot be .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-19-1974
Reported in : AIR1975Cal48
..... produce some evidence on the basis of which he had made the aforesaid allegation against the petitioner firm. on april 26, 1968 there were two authorisationsissued under section 19-h and section 19 (2) of the foreign exchange regulation act by the deputy controller. reserve bank of india, in favour of one shri j. ranganathan rao, assistant controller of ..... of u. s. dollars 104 due to him at the prevalent rate. this allegation of mr. bayliss was contained in a letter dated january 22, 1968 written to the finance minister, government of india, wherein he had stated that in the interest of india tourism action should be taken to rectify such conduct. in paragraph 5 ..... of the petition it has been stated that in a letter dated february 6, 1968 the reserve bank of india informed the petitioner firm about the allegation made .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Feb-19-1974
Reported in : AIR1975AP126
..... for the control of the production, supply and distribution of and trade and commerce in certain commodities, described in and declared under the act as essential commodities.57. the central government, under section 3 of the act, was empowered, if it is of the opinion that it is necessary or expedient so to do for maintaining or increasing supplies ..... the doctrine of promissory estoppel, invoked by the appellants? the answer is an emphatic 'no'.67. reliance was placed on a decision of the supreme court in air 1968 sc 718. that is a case where the orders of the textile commissioner and the central government were set aside on the ground that the textile commissioner without enquiry ..... to rupees 35,000/-. this case is directly governed by the legal principles laid down by the supreme court in the union of india v. anglo afghan agencies, air 1968 sc 718.'6. the issuance of a writ of mandamus was, therefore, prayed for, for commanding (1) the government of andhra pradesh, the 1st respondent (2) .....
Tag this Judgment!Court : Allahabad
Decided on : Feb-21-1974
Reported in : [1975]99ITR507(All)
..... proceedings. he found that the return of income was filed on october 13, 1964, and, therefore, the case was governed by the provisions of section 271, as amended by the finance act of 1964. he next observed that the total income as returned by the assessee was less than 80 per cent. of the income assessed and the ..... had been accepted as the correct income.' 4. this provision was amended by the finance act of 1964. the word ' deliberately ' occurring in clause (c) before the words ' furnished inaccurate particulars ' was omitted and the following explanation was added at the end of section 271(1)(c):' explanation.--where the total income returned by any person is less ..... unless the tribunal records its finding first. the tribunal shall now record the necessary finding on the second question while disposing of the case under section 260 of the income-tax act.12. in the end while we answer the first question in the negative, in favour of the department and against the assessee, we return .....
Tag this Judgment!Court : Kolkata
Decided on : Feb-21-1974
Reported in : 78CWN919,[1976]102ITR616(Cal)
..... by the petitioner-company was made on the correct basis. this calculation has to be made with reference to the provisions of section 85a which has subsequently been repealed and re-enacted in section 80m, which was introduced by the finance act, 1966. it provides, inter alia, as follows :'where the total income of an assessee being a company includes any income by way ..... rs. 16,11,507 and the income-tax thereon was 17% being the rate fixed by the relevant finance act. the capital gains of the petitioner-company amounted to rs. 24,09,289 and in accordance with the provisions of section 115 of the income-tax act, 1961, the company was liable to pay tax on the capital gains at the rate of 30 ..... as a result of the sale of 2,14,174 shares of rs. 10 each to vazir sultan tobacco co. ltd. on the 15th of february, 1968, an order was passed under section 154 of the act on the ground that there was a mistake in the calculation of tax. in the said order in recomputing the tax, the tax on dividend income .....
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