Court : Allahabad
Reported in : (1902)ILR24All319
..... the payment of money borrowed, the legislature requires that the personal signature of the mortgagor is indispensable. as observed by lord macnaghten in commissioners for special purposes of the income tax v. pemsel l.r. 1891 a.c. 531 at p. 587 'a construction which leads to a result so whimsical ought not to be adopted without good ..... panday (1873) 20 w.r. 375 in which last-mentioned case it was held by their lordships of the privy council that the acknowledgment referred to in the limitation act, act no. xiv of 1859, section i (clause 15) must bear the signature of the mortgagee himself, and that the signature of an agent would not be sufficient. ..... be affixed by the subscriber himself, and hyde v. johnson was referred to. their lordships repelled the contention, and held that there being nothing in the companies act to show that the legislature intended anything special as to the mode of the signature of the memorandum, the ordinary rule applied that signature by an agent is sufficient .....
Tag this Judgment!Court : Allahabad
Reported in : (1907)ILR29All685
..... would be found in it.10. it is also found that banke lal is a respectable zamindar drug contractor for the moradabad district, and pays rs. 400 as income tax.11. banke lal prosecuted ganga for defamation. he has been convicted and the sentence confirmed on appeal. he now claims that the words having been spoken by him ..... circumstances constituting such exception so contained in the section, without a distinct denial of the existence of such circumstances.26. this was the law for mofussil courts; but act no. xvii of 1862, which was passed to control the procedure for her majesty's supremo courts of judicature re-enacted the provisions just cited and made this ..... public policy requires that witnesses should give their testimony free from any fear of being harassed by an action on an allegation, whether true or false, that they acted from malice. the authorities as regards witnesses in the ordinary courts of justice are numerous and uniform. 'his lordship then proceeds to give it as the opinion .....
Tag this Judgment!Court : Allahabad
Reported in : 6Ind.Cas.219
..... been held charitable within the language or spirit of this preamble, may be grouped under four heads moricer v. bishop of durlan (1904) 10 ves 532 (arg); (arg); commissioners of income tax v. permal (1891) sc : 583, per lord macnaghten. re foreaux (1895) 2 ch. 505 : re macduff 2 ch. 466: (1) the relief of poverty; (2) education; (3) ..... 65 l.t. 621 : 55 j.p. 805 says: 'to come now to the particular bequest before us, and to the use of the word charitable in the particular act we are construing, i would say, without attempting an exhaustive definition or even description of what may be comprehended within the term charitable purpose,' i conceive that the real ordinary ..... we are dealing with the substantive law of arbitration and not with its procedure.18. it is contended by the learned advocate for the appellant that under the charitable trusts act (1853) 16 & 17 vict. c. 137, section 64 and also 18 & 19 vict. c. 124, section 46, disputes among members of any charity in relation to the .....
Tag this Judgment!Court : Allahabad
Reported in : 13Ind.Cas.102
..... is worth a lakh of rupees. he owns zemindary in several villages, house property and also earns an income by money-lending. the accused is a man of about 36 years of age who has acted as general-attorney on behalf of his father. income tax has been jointly assessed on both father and son and there can be no doubt that the son ..... evidence of the witnesses in that case, for he refers to it in his judgment. he has also taken into evidence the case against the same persons under the arms act and also the record of the case against the present accused under section 174, indian penal code, which i have already mentioned. he has also taken into consideration the record ..... capture of a gang of men who were carrying arms in a grove in ghaziabad. the men in that case were sent up for trial, were convicted under the arms act and were also bound over to be of good behaviour. i see that in the course of the case it was alleged that the accused babu prasad had sent for .....
Tag this Judgment!Court : Allahabad
Reported in : 16Ind.Cas.84
..... is that as soon as grant presented his pay bill at the treasury in naini tal and received half of it, the other half, less a deduction on account of income-tax, must have been entered in the treasury cash book as a sura to be seat to the court of the subordinate judge in the case of debi prasad v. grant ..... and it is contended that the date on which that entry was made is the date of realization within the meaning of section 34 of the provincial insolvency act. i am, unable to accept this argument, the treasury officer at naini tal is not an officer of the civil court. he was the person whose duty it was to ..... chamier, j.1. the only question in this appeal is whether a sum of rs. 233-13 was, within the meaning of section 34 of the provincial insolvency act, 'realized in the course of the execution' of a decree before the date of the order of adjudication. the court below has held that it was realized after the order .....
Tag this Judgment!Court : Allahabad
Reported in : (1915)ILR37All557
..... lal's evidence, and his conduct certainly is open to comment. on the facts as accepted by their lordships as the result of the evidence, all rates, rents and taxes and repairs and the ground rent of the bungalow have been paid by the thakurain. she has had possession of the premises by her servant bhairon, and has let them ..... the possession and management on behalf of both was given to one of them, viz., thakurain balraj kunwar, and she has throughout managed the property in question. 'whether any acts or omissions by any of the parties after the death of the taluqdar could affect the nature of the benami transaction as it stood at his death it is unnecessary ..... inappropriate as a provision for her if the taluqdar ever had any intention or idea of making a further provision for her; the net income was very small - in some years the out-goings exceeded the income. there is no evidence of any intention to give the bungalow to jagmag as a provision for her or otherwise beyond the bare fact .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1917All339; 38Ind.Cas.993
..... at all to do with the case. the person, if any, who has authority and jurisdiction to direct proceedings to be taken for the offences under the income tax act is the collector. however, passing that by and holding that this is an oversight and that the proceedings were instituted at the instance of the collector, i ..... that false statements have been made before the collector in the proceedings in which objection to the income tax assessed was under enquiry. the order appears to be based upon a petition put in apparently under section 25 of the income tax act. that section requires that statements contained in the petition shall be verified by the petitioner or some ..... particular statement which is understood to be false or to fall within the provisions of section 193 of the indian penal code. in proceedings like those relating to income tax, the person who is supposed to have made a false statement is certainly entitled to have set out the particular statement which is supposed to be false, .....
Tag this Judgment!Court : Allahabad
Reported in : 49Ind.Cas.781
george knox, j.1. ram charan agarwal was convicted of an offence under section 34(6) of the income tax act and ordered to pay a fine of ha. 104. he maintains that the notice in question never reached him and that he is, therefore, not guilty. it appears from the statement made oh the case by the learned sessions judge of cawnpore that though the notice was sent through the post office at cawnpore, it was sent in the ordinary post and was not registered. the learned sessions judge maintains that it is necessary, before formal act of service by post can be held to exist, to prove that the letter was sent by registered post. this letter was not sent by registered post and i agree with the learned sessions judge that delivery by unregistered post would not amount to the service required by section 46 of the income tax act. i set aside the conviction and sentence and direct that the fine, if paid, be refunded.
Tag this Judgment!Court : Allahabad
Reported in : AIR1921All257; (1921)ILR43All139; 58Ind.Cas.836
..... of the english income-tax act. under that act the owner is liable to pay income-tax on such an amount under certain other provisions of the same act, and it is quite possible that, whilst incorporating the former provision from the english income-tax act, the framers of the indian income-tax act inadvertently omitted to provide for the levying of income-tax on this ..... these factories or mills are or are not 'house property' within the meaning of that nowhere defined expression as used in section 8 of the indian income tax act. the suggestion that the word 'house' always implies a building used for human habitation, or us the dwelling place of human beings, derives considerable ..... merely to indicate the opinion which has commended itself on a consideration of the arguments which have been addressed (o us.11. under the former income-tax act, no, ii of 1886, a firm of manufacturers carrying on business in buildings constructed by themselves found no provision in the law which authorized them .....
Tag this Judgment!Court : Allahabad
Reported in : (1922)ILR44All360
..... learned subordinate judge relied for his opinion dealt with returns made by persons under the income tax act. in other words, they were declarations of income which were filed by parties for the purpose of enabling the officer concerned to assess the proper amount of income-tax. it was laid down in the madras case to which we have referred that ' ..... issued announcing the taking over of the property by the court of wards, a further notice was issued under section 16 of the old court of wards act, (u.p. act no. iii of 1899) calling on all persons who had claims against the estate of muhammad ali to notify them to the collector within six months from ..... we may mention here, is that the lower court was obviously wrong in using this acknowledgment against any one but muhammad hasan himself; section 19 of the limitation act is clear on the point. notwithstanding this, the learned subordinate judge has given a decree against all the heirs of maulvi muhammad ali except his three daughters, musammat .....
Tag this Judgment!