Court : Allahabad
Reported in : AIR1945All172
..... the intention of putting an end to the execution proceedings and hence it cannot be deemed to be a final order within the meaning of article 182 (5), limitation act. learned counsel for the appellants has relied upon the full bench decision of this court in mohammad taqi khan v. raja ram : air1936all820 . it was held by ..... , dated 20th december 1941, must be deemed to be a fresh application which is clearly barred by the three years' rule of limitation under article 182 (5), limitation act. this argument prevailed with the learned civil judge, but it has been rejected by the learned district judge on the ground that the order, dated 27th january 1938, was ..... back of the parties, so that they could have had no knowledge of it. all proceedings in execution of decrees remained stayed under the stay of execution of decrees act (10 of 1937) for a period of three years. on 20th december 1941, the respondents made an application for the revival of the execution proceedings based upon their .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1945All277
..... payment must depend upon the construction of the agreement between the parties. if it appeared that the money was advanced by way of financing a party who had promised in consideration of the advance eventually to sell a commodity, the transaction would doubtless be a loan. on the other hand, if there was a ..... seems to me that there can be no doubt that an advance payment of the price of commodity sold cannot be a loan within the meaning of the debt redemption act. there is a very narrow distinction between a loan and an advance payment of the purchase price of a commodity. whether any particular advance is a loan or part ..... default. this defence had been overruled. it has been urged before me that the sum of rs. 1100 was at least a loan within the meaning of the debt redemption act and reliance has been placed on the decision in har prasad v. sewa : air1938all461 that case, however, does not lay down any general rule of law. it depends entirely upon .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1945All239
..... words, such benefits as equity extends to a person who steps into the shoes of the prior mortgagee, which was applied to this country. section 74, t.p. act, (act 4 of 1882) which embodied the principle of subrogation did not use the word 'subrogation', but merely enunciated the principle on which it was founded. it was in ..... mortgage alive and he must be credited with that intention. what was once left in the region of speculation now finds statutory recognition by section 101, t.p. act, which expressly says thatany mortgagee of, or person having a charge upon, immovable property, or any transferee from such mortgagee or charge-holder, may...without thereby causing ..... be sold subject to such mortgage. the privy council affirmed this view. although it was a case not under the civil procedure code but under section 89, t.p. act, the observations of their lordships are helpful. say they:but the suit was brought only against the remaining mortgagor, and the second mortgagee was not made a party .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1946All406
..... of this court in lachman das v. ram prasad : air1927all422 was referred to as showing that the dictum in woodroffe and ameer ali's commentary on the evidence act - 'though evidence to vary the terms of an agreement in writing is not admissible, yet evidence that there is not an agreement at all is admissible' requires ..... clear terms), and then issues on the adequacy of the court-fee, the jurisdiction of the court, and alleged bars under sections 42 and 56, specific relief act. the issues on courts fee and jurisdiction were not eventually pressed. the munsif held that the agreement was signed by the plaintiff subject to the condition that clause ..... parties on 2nd and 3rd march, together with oral evidence which elucidates them. the company contended that in view of the terms of sections 91 and 92, evidence act, such evidence was inadmissible. most of the arguments addressed to us have revolved round the question of admissibility. the courts below held that the evidence was admissible and .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1946All306
..... who might at any time, if they wished, rescind the minute under which they granted the pension, fell under schedule e, income-tax act of 1918, as amended by section 18, finance act, 1922. viscount dunedin observed:.it has been held again and again that a mere voluntary gift is not such a profit because it is not ..... amplification:the word 'income' is not limited by the words 'profits' and 'gains.' anything which can properly be described as income, is taxable under the act unless expressly exempted.their lordships then observed:it is not in their lordships' opinion correct to regard as an essential element in any of these or like definitions a ..... everything that can be properly brought within the description of 'income' (irrespective of any technical categories of income such as are contained in the schedules to the english act), but also treats the expression 'income' as something which is larger' and more general than 'profits and gains.' their lordships of the privy council pointed out .....
Tag this Judgment!Court : Allahabad
Reported in : [1946]14ITR561(All)
..... , who might at any time, if they wished, rescind the minute under which they granted the pension, fell under schedule e, income tax act of 1918, as amended by section 18, finance act, 1922. viscount dunedin observed :-'......it has been held again and again that a mere voluntary gift is not such a profit because it is ..... important amplification :the word income is not limited by the words profits and gains. anything which can properly be described as income, is taxable under the act unless expressly exempted.'their lordships then observed :-'it is not in their lordships opinion correct to regard as an essential element in any of these or like definitions ..... employment or vocation. and schedule e is the schedule which charges tax in respect of public offices or employments of profits, annuities, pensions, etc. the indian income-tax act, on the other hand, by section 4(1), charges generally to tax 'all income, profits and gains from whatever source derived.' it is clear, therefore, that the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1948All117
..... singh and others, but their title was disputed by two other reversioners, daulat singh and pahlwan singh, who brought a suit against them.7. manohar singh etc. were financed in this litigation (suit no. 669 of 1920) by bahauddin. the suit against them was dismissed and to liquidate the liability incurred they executed a mortgage deed on 16th ..... the judgment under appeal.18. on 29-10-1936, dillipat singh, for himself and his minor son govind singh, and hanumant singh, filed an application under the encumbered estates act, admitting liability to pay a joint debt of bahauddin (the sole creditor named by them) under the decree. this is not very material, except that it suggests that ..... he had been in possession for only about 5 years.8. aggrieved by what, he considered an act of bad faith on the part of manohar singh etc. bahauddin now proceeded to finance govind singh and hanumant singh in a suit for possession of the property of jang bahadur singh as sons of his father's sisters. this suit no .....
Tag this Judgment!Court : Allahabad
Reported in : [1947]15ITR209(All)
..... shareholders of the agra united mills limited for damages on the false allegation that the money lent to the company was in part performance of a larger contract to finance the company, that the maharajas father was guilty of the breach of contract and there were additional allegations of fraud, collusion and conspiracy. the suit failed but ..... an expenditure laid out or expended wholly and exclusively for the purposes of his business within the meaning of section 10 (2) (xii) of the indian income-tax act ?'learned counsel for the assessee had drawn our attention to a decision of their lordships of the judicial committee in commissioner of income-tax v. kameshwar singh. the ..... , 1932. the receiver appointed by the court to take charge of the property of the insolvent filed a suit under sections 53 and 54 of the provincial insolvency act for annulment of the four mortgages on various grounds. on the 12th september, 1942, the court ultimately held that the four mortgages were void. the court came .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1948All28
..... share-holders of the agra united mills limited for damages on the false allegation that the money lent to the company was in part performance of a larger contract to finance the company, that the maharaja's father was guilty of the breach of contract and there were additional allegations of fraud, collusion and conspiracy. the suit failed but ..... were not foreign to the money-lending business of the assessee. in any case, the expenditure incurred to be an admissible deduction under section 10(2)(xii) of the act must be an expenditure wholly and exclusively for the purpose of such business. it could not be said that the sum of rs. 9070 was spent wholly and exclusively ..... insolvent on 28-3-1932. the receiver appointed by-the court to take charge of the property of the insolvent filed a suit under sections 53 and 54, provincial insolvency act, for annulment of the four mortgages on various grounds. on 12-9-1942, the court ultimately held that the four mortgages were void. the court came to the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1948All93
..... who has issued a warrant should not try a case under the gambling act as before the search warrant is issued by him he has to be satisfied that the information given to him was credible. but, if the accused has raised no objection ..... . the honble bajpai j. observed : 'it is not desirable that that very magistrate should try the case ultimately.' this was on the ground that in a case under the gambling act the question of the legality of a warrant was very material as a question of some importance and the accused could examine the magistrate as a witness. ordinarily, a magistrate ..... ordermalik. j.1. the applicants have been convicted under sections 3 and 4, u.p. public gambling act, and three of them have been sentenced to pay a fine of rs. 75 each, and the others to pay fines of rs. 50 each, and in default to undergo .....
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