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Judgment Search Results Home > Cases Phrase: income tax act 1961 section 115vw maintenance and audit of accounts Sorted by: old Court: karnataka Page 1 of about 442 results (0.103 seconds)

Jul 08 1949 (PC)

Doddamadiah and ors. Vs. Mallappa

Court : Karnataka

Reported in : AIR1953Kant6; AIR1953Mys6

..... such a plea is hit by the provisions of section 92 of the evidence act and not saved by any of the explanations to ..... was held that the evidence of the oral agreement was inadmissible under section 92 of the evidence act and no question of estoppel arises in the case. ..... is an authority for the view that where the original lease is in writing and registered, it is not open to parties to prove by oral evidence that that lease was surrendered under a later agreement and that oral evidence as to the surrender is inadmissible under the proviso 4 to section 92 of the evidence act.8 mys l. j. ..... 400/-.in spite of the agreement contained in exhibit i, the sale deed was presented for registration by the plaintiff on 22/6/1944 and in spite of the defendants' statements before the sub-registrar that the plaintiff had agreed not to get the document registered after taking ..... made on the sale deed when it was returned cannot affect the property, because it is not registered, and as the sale deed has been registered no oral agreement to rescind it can be proved (indian evidence act, section 92, proviso (4). ..... 282 of the samevolume there is another case in which also it was held that oral evidence to prove that parties to a sale deed which was duly executed and registered, subsequently rescinded it by mutual consent, is inadmissible under section 92 of the evidence act. ..... section 92 of the evidence act forbids evidence such as exhibit i to overcome a registered document such as exhibit e.in -- 'umedlal .....

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Sep 13 1949 (PC)

Narasimha Setty Vs. Chennamma and anr.

Court : Karnataka

Reported in : AIR1950Kant8; AIR1950Mys8

..... one of the allegations in the petition is that in view of the close relationship existing between the parties, the petitioner was sending the minor lingamma to live with the respondents for sometime off and on and bring her back after a few days, that about six months ago, the respondents took the child with the consent of the petitioner to keep her with them for a few days, but have ..... father had any contact with the minor in question during the long period of over 12 years; the child who could be said to have reached the age of discretion is unable to recognise the petitioner as her father and when consulted by the lower court, has, more than once, indicated her choice to reside with the respondents whom she is accustomed to regard as her parents. ..... the father is, no doubt, the natural guardian of his minor child under his personal law and needs no sanction of the court for being appointed as such under the act; but as he has waived the duties of a father towards the child, he has evinced little or no interest in her welfare which entails forfeiture of his legal right to the guardianship. ..... 647) that: 'where a father delivers his infant daughter to the custody of another and for over fifteen years takes no interest in her but allows others to do what he as a father should do, he is not fitted to exercise the rights of a father and is certainly not a person in whose favour the court should pass an order unless section 25. .....

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Sep 26 1949 (PC)

Commissioner of Income-tax, Mysore Vs. Imperial Tobacco Co. of India L ...

Court : Karnataka

Reported in : AIR1950Kant1; [1956]26CompCas121(Kar)

..... the question formulated by the commissioner for determination is: 'whether on the facts and circumstances of the ease the applicants can be held to have any income accruing or arising to them directly or indirectly through or from any business connection in mysore under sections 4 ad 42(1), mysore income-tax act. ..... this is a reference by the commissioner of income-tax under section 66(2), mysore income tax act. ..... the manager of the company's depot was served on 3rd april 1944 with a notice under the income-tax act by the additional deputy commissioner of income-tax, companies circle, calling upon him to make a return of the total income of the company during the year ending on 30th june 1943. ..... section 42 (1) states: 'in the case of any person residing out of mysore all profits, or gains accruing or arising to such person, whether directly or indirectly through or from any business connection in mysore.....shall be deemed to be income accruing or arising within mysore and shall be chargeable to income-tax either in his name or in the name of his agent....' 4. ..... whose statement as to what 'business' means is quoted in cases under the income-tax act, says in erichsen v. ..... ' one of the factors taken into account in the decision is that the non-resident bank and the bank in india were controlled by the same person and particular mention is made of commr. ..... where an american company was held liable on account of sale of its typewriters in india by two indian companies. .....

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Oct 31 1949 (PC)

Puttamma Vs. Chikka Hanumiah and ors.

Court : Karnataka

Reported in : AIR1950Kant18; AIR1950Mys18

..... but in the case of execution petitions greater latitude has been, for obvious reasons, allowed to a decree-holder''a decree holder who does not promptly and expeditiously carry on proceedings in execution but allow his petition to be dismissed because proper steps have not been taken by him is not thereby denied the relief ..... of income-tax, punjab, ..... is dismissed after decree-holder dies as no one has come forward to proceed with the case, the case can be revived more than three years after the death of the decree-holder and the dismissal of the case and more than 12 years after the date of the decree, the point, therefore, deserves some consideration.5. ..... or by assignment of decree, the execution case does not abate but if the decree-holder or the person to whom his interest is transferred by assignment or by operation of law is not diligent enough to appear before court and apply for execution to proceed, nothing comes in the way of the court dismissing the execution case.11. ..... practice was affirmed in the full bench decision which held:'though order 22, has no application to execution proceedings, still by reasons of section 146, and order 21, rule 16 the legal representative of a decree-holder who dies during the pendency of an execution petition can be substituted in the execution petition and be allowed to continue it. ..... 182, limitation act unless it is construed to be continuation of ..... of those rules he would have three years for doing it under article 181, limitation act. .....

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Mar 09 1950 (HC)

T. Krishniah Vs. Government of Mysore

Court : Karnataka

Reported in : AIR1950Kant44; AIR1950Mys44

..... the code provides for accused being relieved from needless prolongation of proceedings by enabling the public prosecutor under section 494 to withdraw the case and if he does not choose to do so by empowering the court of session under section 289 (2) to record a finding of not guilty or direct the jury to return a verdict of not guilty in cases where there is no evidence ..... the provisions of section 162 as amended absolutely bart the use of statements, both oral and written and make those statements inadmissible for any purpose under the evidence act in any enquiry or trial except for one purpose and that is by the accused to contradict a prosecution witness in the manner provided by section 145, evidence act.'15. ..... venkata ramayya : air1935mad257 , the order of the magistrate allowing statements made by the complainant in an income-tax return to be used as evidence was questioned. ..... is not necessary as the public prosecutor could later on withdraw the case or that the sessions judge would withdraw the case from the jury and them to return a verdict of not guilty or that the accused would even otherwise be ultimately acquitted by the high court in appeal, could only cloud the ..... the effect of quashing the commitment on account of want of evidence before the magistrate would render the section to be of no avail in such cases ..... no case of any court in which a commitment is quashed on account of the evidence recorded by the magistrate being held to be not admissible is brought to my notice .....

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Mar 09 1950 (HC)

Venkatasubbasetty Vs. Sahukar M.S. Rasavanna Devaru

Court : Karnataka

Reported in : AIR1951Kant5; AIR1951Mys5

..... it may be noticed that according to section 14, money-lenders act, no court shall in any suit brought in respect of loan advanced after the commencement of the act, pass a decree for interest at rates exceeding 9 per centum per annum in the case of secured loans, while under section 16, it has to be presumed for purposes of section 3, usurious loans act, 1923, that where the interest charged is in excess of the rate prescribed as maximum in sections 14 and 15, the court shall presume that the interest is excessive as ..... interest charged is in excess of the rates prescribed as maximum in sections 14 and 15, the court shall presume for the purpose of section 3, usurious loans act, 1923, that the interest charged is excessive and that the transaction was substantially unfair.' 3. ..... case, though the loan was advanced prior to the enactment of the money-lenders act, the court should have presumed under section 16, money-lenders act, that any rate of interest higher than 9 per cent is excessive and that it is usurious and was substantially unfair for purposes of section 3, usurious loans act, 1923.6. ..... that it is clearly stated in section 14, that it is applicable to loans advanced after the commencement of the money-lenders act and the fact that no such restriction is found in section 16 makes it clear that section 16 is intended to apply not merely to loans advanced subsequent to the enactment of the money-lenders act, but also to loans advanced prior to the enactment of that act.4. .....

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Sep 27 1950 (HC)

Ramanna Vs. H.S. Rangaswamy

Court : Karnataka

Reported in : AIR1951Kant13; AIR1951Mys13

..... all that could be said is that there was a lease which did not come into existence under any written lease deed, and as such the lower court was right in decreeing the suit as prayed for relying on the rent chit as an admission of the lease ..... act and section 17(d), registration act ..... 143) :'the defendant while admitting execution of the rent note pleaded that it was bogus, and subsequently took an extra plea that the rent note was inadmissible in evidence for want of registration, the lower courts relying on ..... it was observed in that case :'a rent deed (not compulsorily registrable under the registration act) executed by & tenant in favour of a landlord, if not registered, can be relied upon to establish the relationship existing between the ..... the lease is for six months it did not require to be made by a registered instrument under section 107 but could be by oral agreement accompanied by delivery of possession. ..... it contains an admission or an acknowledgment by the person attempted to be made liable and should be the very best evidence that one can possibly have as to the oral agreement of a lease and a court is not prevented from looking into it for this purpose. ..... it would be in compliance with the law to regard the lease as made by oral agreement and the acknowledgment of the lease (kabuliat) to be by this document, which then did not require registration at ..... this cage, the document has not been executed by the landlord and it does not purport to transfer any interest in the property. .....

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Dec 22 1950 (HC)

Chaluvegowda Vs. Chennegowda and anr.

Court : Karnataka

Reported in : AIR1952Kant12; AIR1952Mys12; ILR1951KAR389

..... that case the person who paid off the mortgage was held entitled to be surrogated to the rights of the mortgagee and to be redeemed by the plaintiff before he gave up possession in the present case there are really no bona fides in the conduct of defendant 2 and there is strong reason to think that he and defendant 1 are acting in collusion and we may be justified in refusing the benefit of such redemption to defendant 2, defendant 1 has deposed that defendant 2 ..... portion of the sale-deed chikkamma was not described as one of the executants, but if she did as a matter of fact execute it and admit execution, the legal consequences would follow and all her rights would be conveyed unless it was shown that she did so not in her individual capacity but only as guardian of her minor ..... defendants was that the property had not been validly conveyed by chickkamma to nanjappa gowda and by him to the plaintiff, that defendant 2 had already paid the amount due to defendant 1 and redeemed him and that the plaintiff could not therefore seek to redeem him again as the mortgage had ..... confronted with the postal acknowledgment ex, f that he received ft notice from the plaintiff on 17-3-41 and that ho did not send any reply to it, that he informed defendant 2 and chikkamma of the notice and they offered to redeem the mortgage only afterwards and that he did not care to trouble himself about the rival claims and was content to receive the amount from any one. ..... that the word 'executing' in section 35. .....

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Jan 22 1951 (HC)

Pailwan Abdul Khader and ors. Vs. State of Mysore

Court : Karnataka

Reported in : AIR1951Kant72; AIR1951Mys72

..... on an examination of this words in articles 13, 367 & 395 that there is no difference between an act which is repealed & an act which is declared void, that section 6, general clauses act, applies to those laws which have become void on their becoming inconsistent with the provisions of part iii of the constitution & therefore the proceedings under the press act instituted prior to the constitution were not affect, ed by the provisions of the constitution. ..... three rights have been made justiciable & therefore, even t though the operation of the order may have been saved by section 6, general clauses act, as i said before, we are not so much concerned with the validity of the order as the violation of the fundamental rights which have ..... ' the passage is only referred to, in order to show how in india prior to the constitution feelings were roused against the ordinance correspo binding to the special criminal courts act & it is easy to sea why the line of argument was sometimes stretched in order to hold that the ordinance, which made it possible for even a police officer to arbitrarily discriminate between the case of ..... income-tax ..... but having regard to all the factors to be taken into account it seems to me that the interpretation of the article in the above cases may ..... but it does require it to examine the entire record, to ascertain the issues, to discover whether there are facts not reported and to see whether or not the law has been correctly applied to the facts. ..... (38) 1961 mys. 26 .....

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Feb 28 1951 (HC)

The Dominion of India Vs. Baichu Ramiah Chetty and Sons

Court : Karnataka

Reported in : AIR1951Kant68; AIR1951Mys68

..... 84-7-0; the offer which was not withdrawn till the filing of the suit, amounted to an acknowledgment of the liability under section 19, limitation act, on the part of the deft. ..... the pltf cannot claim extension of time on account of the correspondence--which was uncalled for--regarding open delivery he obtained, as observed in secretary of state v. ..... administration under risk note a to account for the loss, if any, but on the other hand, it throws the entire onus on the pltf. ..... the article of the limitation act applicable to the circumstances of the present case is article 30 & not article 31. ..... the argument that the absence of a portion of the contents of the cases consigned for delivery should be deemed as 'short-delivery' to that extent, & in consequence to be construed as 'non-delivery' as contemplated under article 31, limitation act, does not commend itself. ..... the question of his taking delivery was under correspondence, the point of time when the goods ought to have been delivered must be deemed to be 20-11-1947 & the suit would then be within time under article 81, limitation act. .....

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