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Judgment Search Results Home > Cases Phrase: finance act 1978 section 2 income tax Sorted by: old Court: mumbai Page 19 of about 34,342 results (0.580 seconds)

Mar 20 1934 (PC)

Lallubhai Chakubhai Jarivala Vs. Shamaldas Sankalchand Shah

Court : Mumbai

Reported in : (1934)36BOMLR881

..... the sale by harakchand shivji & co. of the almonds produced by the plaintiff after an application for the patent amounts to public user within the meaning of section 38 of the act.46. the learned judge held that even if this user was secret, the authorities to which he has referred would show that it would invalidate the patent. with ..... sale of an article manufactured under a secret process amounts to a public user of the process, we have to remember the terms of section 38 of the indian patents and designs act of 1911. the section provides that an invention shall be deemed to be a new invention where two features are absent. the first feature is the public ..... the patent, namely, novelty and utility, are there in the plaintiff's process and that it was a new invention unless the defects specified in section 38 of the indian patents and designs act are present. i shall consider that question presently.34. the second issue is : whether the plaintiff is the true and first inventor of the said .....

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Apr 20 1934 (PC)

Anglo-Indian Drug and Chemical Co. Vs. Swastik Oil Mills Co. Ltd.

Court : Mumbai

Reported in : AIR1935Bom101; (1934)36BOMLR1165; 155Ind.Cas.641

..... also to indicate that they were his goods?' that test is applicable in england in order to determine whether a particular article & falls within the words of the section of the english act, viz., 'same goods or description of goods'. for instance, in the case of the eastman photographic materials company, ltd. v. the john griffiths cycle corporation, ..... i.l.r(1916) 41 bom. 49 : 18 bom. l.r. 206 several english cases were cited by plaintiffs' counsel. they deal, however, with the construction of sections of the english statutes under which a trade-mark is registered in connection with a class of goods, and the prohibition is confined not to the same goods but to ..... are separate. it may be mentioned that only the plaintiff firm has been registered with the registrar of companies and firms to meet the requirements of the new partnership act, and not the kathiawar trading company. there are no doubt separate stock-books of the two firms, but there is only one book containing entries of purchase .....

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Oct 15 1934 (PC)

The Official Assignee of Madras Vs. the Mercantile Bank of India Ltd.

Court : Mumbai

Reported in : (1935)37BOMLR130

..... have turned on the meaning of the word 'possession,' and on such distinctions as that between mere custody and juridical possession. an examination of sections 103 and 108 of the act seems rather to strengthen than to weaken the construction which the respondents contend for, and which appears to their lordships to be right.14. the ..... which, in the case of each advance, was completed by the insolvents. the finding of the trial judge on this point is that 'in order to finance the transaction the insolvents took the railway receipts to the bank with promissory notes and letters of hypothecation.' the letter of hypothecation was in terms an acknowledgment by ..... the x warehouse, was leased to the insolvents, but there was on it a signboard bearing the name of the respondents. for many years the respondents had financed the consignments of nuts purchased and consigned by the insolvents; their method was to grant loans against particular consignments. the general course of business was for the .....

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Nov 27 1934 (PC)

Pratapsing Moholalbhai Seth Vs. Keshavlal Harilal Setalvad

Court : Mumbai

Reported in : (1935)37BOMLR315

..... creditor could, whether he and the debtor rescinded the specific contract or not, recover from the surety on the advance of a sum made to finance speculations in shares. and while by section 128 the liability of the surety is coextensive with that of the principal debtor, it only extends to this liability on the contract guaranteed and not ..... the entry in the plaintiffs' journal, which was admitted by mr. justice nanavati, or by tendering any other evidence. this would be in violation of section 91 of the indian evidence act. nor, in their lordships' opinion, if the document be inadmissible as between the parties, can it be said to be used in the present suit ..... is referred to in the body of the document.15. having arrived at this conclusion, it becomes unnecessary to consider the effect of section 133 of the indian contract act. whether that much-discussed section relates only to continuing guarantees or is intended to affect a guarantee of one obligation, and if so what it means, it is .....

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Mar 04 1935 (PC)

Mir NasiruddIn Ahmed Khan Vs. the Secretary of State for India

Court : Mumbai

Reported in : AIR1935Bom439; (1935)37BOMLR763; 160Ind.Cas.846

..... to provide for the distribution of the last nawab's private property and did not cover his pension, also has no application.18. as to the question of the pensions act, section 4 enacts that no civil court shall entertain any suit relating to any pension or grant of money or land revenue conferred or made by the british or any former ..... of 1889 did not constitute a trust for the benefit of plaintiff and other descendants of the last nawab ; that the suit was barred by section 6 of the pensions act; and that the acts complained of were acts of state, for which the secretary of state for india is not amenable to the municipal courts.14. the other defendants sided with the plaintiff ..... necessary to support rehim-un-nissa's family, and also because it was thought that as she was heavily indebted and there was no hope of prudent management of her finances, nothing would be left on her death for the support even of her own descendants.6. the final decision was to pay rs. 10,000 out of it to rehim .....

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Apr 03 1935 (PC)

Lallubhai Chakubhai Jariwala Vs. Chimanlal Chunilal and Co.

Court : Mumbai

Reported in : AIR1936Bom99; (1935)37BOMLR665

..... is covered with ' cow-dung'. defendants' counsel suggested before the commencement of his closing address that the court might call in the aid of an assessor under section 35 of the act and if necessary get him to make an experiment to find out whether any pressure is in fact created in the defendants' chamber according to their process, but ..... to the public and consequently no consideration moving from the patentee. the plea of want of subject-matter is included in the plea of want of novelty. under section 38 of the act an invention shall be deemed a new invention (a) if it has not, before the date of the application for a patent thereon, been publicly used in ..... sulphur smoke thus generated for about eight hours. at the foot of the specification is a statement of the plaintiff's claims, as it is provided by section 4(3) of the act that the specification must commence with a title and end with a distinct statement of the invention claimed. there are three claiming clauses at the end of .....

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Oct 11 1935 (PC)

Ramasray Prasad Choudhary Vs. Radhika Debi

Court : Mumbai

Reported in : (1936)38BOMLR120

..... was seven years old, her mother arranged to marry her to the son of babu ajodhia chaudhury. ajodhia was a zemindar of means and in a position to finance this litigation and there can be little doubt that the prospect of recovering her father's share for his son's wife was his inducement for bringing about this ..... accepted by the high court that this statement was made/to avoid the necessity of obtaining a succession certificate and paying succession duty cannot be supported, as the succession certificate act did not apply to property passing as in this instance by survivorship. in their lordships' opinion if this evidence stood alone, it might well be argued, that it ..... in the next two years. their lordships have referred to this dispute at the outset because it figures largely in this case, as the subordinate judge has refused to act on most of the documentary evidence tendered for the plaintiff on the ground that it was fabricated in support of alakrupi's case in this dispute; but, as .....

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Oct 28 1935 (PC)

The Commissioner of Income-tax Vs. Currimbhoy Ebrahim and Sons Limited

Court : Mumbai

Reported in : (1936)38BOMLR139

..... foundation and altogether invalid. in these circumstances it does not appear to their lordships to be necessary that they should discuss any of the questions raised under section 44 of the act. it would indeed be strange if the respondent company as mere debtors to a non-resident paying him outside british india monies which are not assessable ..... officer to select any agent as the principal agent and to bring all items of income into one assessment.5. the respondent company thereupon applied under section 66 of the act to the commissioner of income-tax to make a reference to the high court of bombay regarding certain questions of law arising out of the assessment order ..... rs. 50,00,00()v and the instrument of agreement in respect thereof was executed in bombay- apart from the respondent company who were the borrowers, and the finance member of the government of the nizam (the lender), there were four other parties to the agreement who joined for the purpose of recording the deposit of title .....

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Nov 07 1935 (PC)

Motilal Chimanram Vs. Sarupchand Prithiraj

Court : Mumbai

Reported in : (1936)38BOMLR1058

..... the time of the dissolution, but not otherwise.there is a proviso to the section with which we are not concerned. this section is based on section 38 of the english partnership act, the only distinction between section 263 of the indian contract act and section 47 of the indian partnership act is that instead of the words ' the rights and obligations of the partners ' ..... him on which he would have to pay interest to them. i agree with plaintiffs' counsel that if brijlal was the real partner, and the 1st defendant firm only financed him for the purposes of the business, the entries would not have been made in the way they have been made. at the same time there! is some ..... joint. he further stated that joharmal informed him that he was to be the real partner in the suit partnership, and that he acted as such, though it was the 1st defendant firm which financed him for purposes of carrying on tin business of the suit partnership. this was the contention at first put forward by the 1st defendant .....

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Dec 03 1935 (PC)

Manchersha Ardeshir Devierwala Vs. Ismail Ibrahim Patel

Court : Mumbai

Reported in : (1936)38BOMLR168

..... it must be presumed that the legislature does not intend to legislate in respect of property beyond jurisdiction. but this cannot be conceded; for the corresponding section of the presidency-towns insolvency act, section 17, provides that the property of the insolvent ' wherever situate' shall vest in the official assignee, and it is, therefore, clear that the legislature ..... that he has missed the point, for it is an offence to make a transfer which cannot be annulled by an insolvency court.15. section 28 of the provincial insolvency act provides that the whole of the property of the insolvent shall vest in the court or in a receiver and shall become divisible among the creditors ..... charcoal from wood in some villages in the bansda state. the charcoal was to be brought to bulsar in british india for sale. the complainant was the financing partner and after accounts between the parties were made up, these accused had in 1931 pledged some ready made charcoal to the complainant for rs. 16,000 .....

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