Court : Delhi
Reported in : 3(1967)DLT15
..... arbitrator under section 20 of the arbitration act and the making of award by the arbitrator. the arbitrator filed his award in the court on 30th april. 1962, and in pursuance of ntoice of ..... the reference on this ground is accordingly repelled.(3) i he court below has come to an express finding that the arbitrator and the counsel for m/s. aggarwal finance (private) ltd., did nto share the same office for their professional work. it is undoubtedly true that the court below has based this conclusion, inter alia, ..... the alternative for the recovery of rs. 20,000, and also passing a decree for the recovery of rs 33,147.00 in favor of the aggarwal finance, private, limited, respondent 1n the present appeal, against the appellant mohammad and liaqat hussain. the impugned order was made in the proceedings following the appointment of an .....
Tag this Judgment!Court : Delhi
Reported in : AIR1967Delhi24
..... appeal must be allowed and the judgments of the two courts below set aside. the plaintiff, is thereforee granted a declaration that the ntoice under section 195 of the said act was illegal and an injunction restraining the new delhi municipal committee from demolishing the almirahs in pursuance of the said ntoice. it may, however, be ..... suffered itself to be led astray into treating the carrying on of trade as per se evidence of its being `building' within the meaning of section 3(2) of the said act. no doubt, the expression `building' includes 'any shop', but carrying on of trade is nto decisive of every place of business being a building ..... 'wangers', without the permission of the committee. in pursuance of this report, the respondent new delhi municipal committee, issued a ntoice to hira lal under section 195 of the punjab municipal act requiring the appellant to demolish the said almirahs. 2. the ntoice recites the description of the almirahs as 'two wooden almirahs measuring 6'x 5' .....
Tag this Judgment!Court : Delhi
Reported in : AIR1968Delhi219
..... and kalvey in : air1958all417 , relied upon by the revenue-authority. the principle laid down in those decisions was 'that the expression 'case' in section 57 of the act means a case that has nto been already finally and conclusively determined by the collector or toher competent authority, and that unless the revenue-authority has ..... controlling revenue-authority, requiring the said authority to refer the case, with its opinion thereon, to the high court under sub-section (1) (b) of section 57 of the indian stamp act.(7) it is against the said judgment and order that this letters patent appeal has been preferred by the union of india ..... decisions of the high court of madras viz., shanmugha mudaliar vv. board of revenue, : air1955mad304 , sardambal ammal v. chief controlling revenue authority, : air1960mad21 and sundaram finance private ltd. v. board of revenue, : air1964mad128 which have to be considered(21) in : air1955mad304 , the revenue divisional officer levied stamp duty and penalty on .....
Tag this Judgment!Court : Delhi
Reported in : [1968]68ITR770(Delhi)
..... on the march 24, 1955. after hearing the counsel for the parties, their lordships opined that it would be necessary to call for a supplementary statement under section 66(4) of the act, as the tribunal had nto given any finding as to whether the cheques, with which we are concerned in this case, were sent to the assessed by ..... of india at bombay. on receipt of those cheques the assessed made them over to the hindu undivided family firm, i.e., s. zoraster & co. which was financing its business. that firm sent those cheques to bombay for collection and the moneys due under those cheques were ultimately realised at bombay. at the hearing of the reference, ..... contract and as the government made the payments in the prescribed manner, i.e., by cheques, it fulfillled its engagement and such payment would, under section 50 of the indian contract act, operate as a discharge of the contract. it should also be remembered that the assessed sent its formal stamped receipts only after the receipt of the .....
Tag this Judgment!Court : Delhi
Reported in : [1967]66ITR341(Delhi)
..... year and set off against the profits and gains, if any, of the assessed from the same business, profession or vocation for that year...&quto;the section underwent a change introduced by the finance act, 1955, and the change, material for the purposes of the present controversy, is that the loss incurred in an earlier year could be set off in ..... tax payable by each partner on the basis of his ttoal income determined and the demand is made on the partners individually. slight change was introduced in 1956 by the finance act, 1956, schedule i, part d, which has no bearing on the present controversy, inasmuch as the change was to levy income-tax at special low rates on a ..... year.&quto; since we are concerned with the assessment year 1951-52, the reference has to be answered in the light of section 24(2) of the indian income-tax act, 1922, as in existence at that time. section 24(2) at the material time read :&quto;where any assessed sustains a loss of profits or gains in any year, being .....
Tag this Judgment!Court : Delhi
Reported in : AIR1967Delhi75
..... and set off against the profits and gains if any, of the assessed from the same business, profession or vocation for that year xxxxx.'5. the section underwent a change introduced by finance act, 1955 and the change material for the purposes of the present controversy is that the loss incurred in earlier year could be set off in subsequent years ..... payable by each partner on the basis of his ttoal income determined and the demand made on the partners individually.9. slight change was introduced in 1956 by the finance act, 1956 schedule i part d which has no bearing on the present controversy inasmuch as the change was to levy income tax at special low rates on a registered ..... year.'4. since we are concerned with the assessment year 1951-52, the reference has to be answered in the light of section 24(2) of the indian income tax act, 1922 as in existence at that time. section 24(2) at the material time read -'where any assessed sustains a loss of profits or gains in any year, being a .....
Tag this Judgment!Court : Delhi
Reported in : AIR1968Delhi43
..... the supreme court in ahmedabad . v. s. g. metha, i. t. officer : [1963]48itr154(sc) to refer to section 35 (10) of the said act it is relevant to point out that sub-section (10) of section 35 was inserted by section 19 of the finance act 1950 with effect 1st april, 1956 and reads as under:'where in any of the assessment for the years ..... 1952-53, the assessed gto a rebate of income-tax on its undistributed profits under the 1st proviso to paragraph b of part 1 of the first schedule to the finance act, 1952. for the following assessment year, the assessed declared on 20th april, 1953 certain dividend in relation to the calendar year 1952 which was the previous year. on march ..... allowed to a company on a part of its ttoal income under clause (i) of the proviso to paragraph b of part 1 of the relevant schedule to the finance acts specifying the rates of tax for the relevant year, and subsequently the amount on which the rebate of income-tax was allowed as aforesaid is availed of by the company .....
Tag this Judgment!Court : Delhi
Reported in : AIR1967Delhi141
..... in respect of this trade mark was filed with the plaint and marked `c'. the plaintiff's registered users of the aforesaid trade mark under section 41 of the trade marks act, 1940 are stated to be m/s. jumma thread mills (private) ltd., bombay and mr. john thomson is stated to be the duly constituted ..... of resemblance which may suffice to deceive or cause confusion. decided cases are accordingly useful only in so far as they lay down principles of law and act upon them in deciding the controversy facing the court. facts in two cases being seldom completely identical, the decisions on different facts and in different settings, ..... rendition of accounts and toher consequential relief against the two defendants (respondents in this court). (2) according to the plaintiff, a company registered under the english companies act, with its registered office in glassgow, sctoland (u.k.), manufacturers and deals in sewing and embroidery threads of all kinds. the goods manufactured by the plaintiff are .....
Tag this Judgment!Court : Delhi
Reported in : ILR1968Delhi90
..... extend to the matters where panchayat itself is the proper plaintiff this takes me to the toher question whether or nto the panchayat can sue. sub-section 31) of section 3, general clauses act, defines local authority' to mean 'a municipal committee, district board, body of port commissioners or toher authority legally entitled to, or entrusted by the ..... and all moneys realised by the panchayat shall form part of that fund, and shall be applied by the panchayat in accordance with the provisions of this act.'(10) sub-section (2) enumerates the various realizations made by the panchayats to be credited to sabha fund such as grants from the government or local bodies, fines in ..... the said name sue or be sued and do all such things as are necessary for the purposes for which it is constituted.' (6) under section 11 of the said act the nagar sabha elects from its members a president and a vice-president respectively called sarpanch and naib-sarpanch and after the election of the president .....
Tag this Judgment!Court : Delhi
Reported in : ILR1968Delhi120
..... , but i doubt whether this is a correct, though it may be a convenient name to apply.(11) it differs essentially from the doctrine embodied in section 115 of the evidence act, which is nto a rule of equity, but is a rule of evidence that was formulated and applied in courts of law: while the doctrine, with ..... 10) similarly, in municipal corporation of bombay vs. secretary of state for lndia(4), jenkins, c.j. said:- 'thoughit has been argued before us that section 115 of the evidence act, or the principle it embodies, cures the informality, the substantial plea appears to me to be that the after events have created in favor of the municipality equities ..... produced to cover the same, the goods are deemed to have been imported in contravention of the import control order 1955 read with sub-section 2 of section 3 of the imports & exports (control) act of 1947.'(4) aggrieved by the orders of the additional collector the petitioner appealed to the central board of revenue but the appeals were .....
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