Court : Allahabad
Reported in : (2009)226CTR(All)606
..... of general public utility not involving the carrying on of any activity for profit.' thus, the scope of the definition was changed for the it act, 1961, specially after an amendment in section 2(15) by the finance act, 1983, w.e.f. 1st april, 1984.22. in the instant case, the assessee is preparing students by providing coaching/guidelines to ..... by the hon'ble apex court in the case of mp state agro industries v. jahan khan : (2007) 10 scc 88.16. in the instant case, the petitioner is a registered society, which was earlier granted registration under section 12a of the it act on 1st april, 1999. a survey was conducted at the business premises on 20th sept, 2002, ..... , he relied on the ratio laid down in the case of director of it (exemptions) v. eternal science of man's society : (2006) 205 ctr (del) 381 : (2007) 290 itr 535 (del) where it was held that:accumulation of income is permissible for a plurality of purposes. the respondent trust had accumulated its income for six different purposes .....
Tag this Judgment!Court : Allahabad
Reported in : (1907)ILR29All82
..... intention shall appear by the will, has been embodied in the indian succession act, 1865, section 77. that section has been incorporated in the hindu wills act of 1870. it is true that this act does not extend to these provinces; but we see no reason whatever why the principle should not beheld applicable to the ..... that he was joint at the time of the will, the will is thereby invalidated, cannot in our judgment be sustained. the rule enacted in 1 vict., cap. xxvi, section 24, namely, that a will is to be construed as speaking and taking effect as if it had been executed immediately before the death of the testator, unless a contrary ..... was an enquiry upon which the court was not bound to enter; that the will thus made could only be revoked by the specific methods indicated in the wills act, and that unless the defendant established in revocation the court was bound to pronounce it unrevoked and admit it to probate. on the part of the defendant it was .....
Tag this Judgment!Court : Allahabad
Reported in : (1909)ILR31All176
..... their lordships specify what was required of the creditor in the case to which we have referred. this decision is in consonance with the provisions of section 38 of the transfer of property act which are quoted in the bombay case to which i shall presently refer. their lordships, it will be observed, did not in the case ..... son a hindu father can sell the entirety of the family property so as to pass even his son's interest therein, while section 38 (in error described as section 34) of the transfer of property act provides that' where any person authorized only under circumstances in their nature variable to dispose of immovable property, transfers such property for ..... enforce the charge fails. this principle is entirely in accord with the principles laid down for evidence in hindu law: mitakshara on the administration of justice--chapter i, section 6.36. i do not propose to deal with the difficulties that have sprung from the case law that has risen round these texts. i have had the .....
Tag this Judgment!Court : Allahabad
Reported in : 2Ind.Cas.226
..... give up all connection with him in future and on performing proper penance. i have no hesitation in holding that the publication, to use the words of explanation 4 of section 499, indian penal code, '' lowers the character of the complainant in respect of his caste.' the applicants without any warrant represented the circular to be the outcome of a ..... circumstances have been made out. but the courts below find that the statements in the preamble to the circular are not true in fact and that the applicants did not act in good faith. there is, in my opinion ample evidence on the record to justify these findings. that the circular contains defamatory statements is, in my opinion, clear. the ..... which they knew to be unfounded and exhibiting the want of good faith referred to above. for the reasons given above i dismiss the application. under the provisions of section 545 of the code of criminal procedure, i order that the fines, if recovered, be paid to the complainant as compensation. .....
Tag this Judgment!Court : Allahabad
Reported in : 2Ind.Cas.408
..... lower appellate court and the ten men have applied to this court in revision, asking that the orders of the courts below be quashed and they be acquitted. section 168 of. act i of 1900 provides for the punishment of persons who without the permission of the municipal board, alter, obstruct or encroach upon any street, sewer, drain or ..... the question whether the channel specially at the place or places said to be obstructed, was or was not a public drain within the moaning of section 55, clause (c) of local act i of 1900. the learned magistrate who took the evidence certifies to us that the municipal hoard decided not to call any evidence in the case. ..... should have been provided for in a more particular language than has been done in section 168. nowhere throughout the case has the question been considered as to whether the act of the petitioners results in a nuisance. had it been shown that the act of the petitioners resulted in a public nuisance we might have thought it unnecessary to .....
Tag this Judgment!Court : Allahabad
Reported in : 2Ind.Cas.630
..... in 1864 to redeem and not having appeared at the hearing in person or by pleader, judgment was passed, the mortgagee having appeared to defend against the plaintiff under section 114 of act viii of 1859 : held, that although the plaintiff, who had claimed in the prior suit the under-proprietary right in virtue of a sub-settlement, claimed in ..... relief claimed did not affect the identity of the cause of action, which was, in both cases, the refusal of the right to redeem; and that under section 114 of the act the judgment of 1884 was final.2. in that case the second suit had been brought in the year 1883, the first suit having been brought in 1864. ..... year 1902 plaintiff and another person had instituted a similar suit for redemption of the same mortgage which suit had been dismissed under the provisions of section 102 of the code of civil procedure act xiv of 1882, for default of prosecution. both the courts below have held that the suit was maintainable and have decreed the plaintiff's suit. .....
Tag this Judgment!Court : Allahabad
Reported in : 5Ind.Cas.450
tudball, j.1. the two applicants, musammat ajuba and butan singh were tried together with one manni lal on a charge of illicit sale of opium under section 9 of act i of 1878. manni lal was fined rs. 60. the two applicants were fined rs. 25 each. the former appealed to the sessions judge who held that the offence was .....
Tag this Judgment!Court : Allahabad
Reported in : 5Ind.Cas.180
..... question before the court is whether under the circumstances the applicants signed the award 'otherwise than as witnesses' within the meaning of sub-section (i) clause (b) of section 62 of act ii of 1899. it is impossible to say that every person who writes his name on a document of this nature otherwise than as a witness ..... board of revenue was reduced to rs. 2,290. the matter having become public in this manner, a criminal prosecution was instituted against the applicants under section 62 of indian stamp act ii of 1899 as already mentioned. the result of the sessions judge's order being that the present applicants have been fined rs. 150 each. the ..... of moradabad confirming the conviction, but reducing the fine to a sum of rs. 150 each. the prosecution was brought under section 62 of act ii of 1899. clause (b) of sub-section (i) of that section provides that 'any person executing or signing otherwise than as a witness any other instrument chargeable with duty without the same being .....
Tag this Judgment!Court : Allahabad
Reported in : 7Ind.Cas.680
..... investigation in a regular suit that the proceedings, or record of the collector was erroneous or incomplete. in order to carry out their wish and desire they enacted (section 9), that it shall be the duty of collectors and other officers, exercising the powers of collectors, on the occasion of making or revising settlements of the land ..... judicial enquir on the spot regarding the various matters contained therein.(iii) that in the absence of proof to the contrary credit should be given to him for having acted with honesty and discretion within the limits of his authority.(iv) that wherein his record differs from the record of 1839, he made complete what he decided was ..... re-called to the direction to settlement officers, which call the attention of settlement officers to the fact that (i) the formation of the record-of-rights is a judicial, act (p. 21), (ii) the object of his investigation is not to create new rights, but to define those that exist (p. 46), (iii) that completeness of .....
Tag this Judgment!Court : Allahabad
Reported in : 15Ind.Cas.297
..... by the parties of giving musammat mohun kunwar a small share in the property in consideration of her relinquishing all claim to the remainder. they also referred to section 115 of the evidence act as being a bar to the plaintiffs' claim, that is to say, they raised a plea of estoppel. this, we think, shows that the real meaning ..... mohun kunwar. plaintiffs nos. 1 and 2 are her sons. the third plaintiff is a transferee from these sons, evidently a person who has taken a transfer and is financing the litigation. mohun kunwar, it is alleged by the plaintiffs, was also a daughter of chandan singh but this is challenged by the appellants who say she was illegitimate. ..... disturb the possession of those persons who have acquired the property on the strength of the submission and award. there cannot be the least doubt that the award was acted upon and that musammat mohun kunwar and her sons took possession of the property that was allotted to her while the sons of gulab kunwar were allowed to take .....
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