Court : Gujarat
Decided on : Mar-06-1961
Reported in : (1962)3GLR33
..... to co-operative societies. this is clear from the preamble itself which provides that for the purpose of promoting thrift self-help etc. it is expedient to consolidate and amend the law relating to co-operative societies. the words relating to a public religious or charitable object are found in clause (b) of the definition. the enactment ..... stamp duties fees and so on. some of these may be public objects hut it cannot be said that prisons and boilers etc. are public objects. there can be no doubt that the object of all indian enactments is generally a public one. but that does not mean that the enactments relate to a public object. we must ..... as to bring about better living better business and better methods of production and for that purpose to consolidate and amend the law relating to co-operative societies. no doubt the object of enacting the bombay co-operative societies act 1925 is to promote thrift self-help and mutual aid among agriculturists and other persons etc. in that sense .....
Tag this Judgment!Court : Allahabad
Decided on : May-24-1961
Reported in : AIR1962All43
..... from the opinion of bhagwati, j. in : [1955]2scr374 . while giving to some general words in the amendment to section 232(1) of the, indian companies act a limited meaning, bhagwati, j. observed :'whereas before the amendment the secured creditor stood outside the winding up and could if the mortgage-deed so provided, realise his security without ..... the intervention of the court by effecting a sale either by private treaty or by public auction, no such sale could be effected by him after the amendment ..... ' appeared to bhagwati, j. to be a proper reason for not giving the whole meaning to the general words of section 232(1) of the indian companies act, it would, i think, be far less proper for me to think that the word 'held' is intentionally used in section 9 by the legislature .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-02-1961
Reported in : AIR1961P& H314
..... plaintiffs' suit, which was filed on 23rd of august, 1948, is barred by limitation. according to the trial judge the case is covered by article 115 of the indian limitation act, which provides a period of three years for a suit for compensation for the breach of any contract, express or implied, not in writing registered, from the date ..... pleas gave rise to the following issues:(1) is the suit barred by time?(2) is the suit barred under section 19 of the defence of india act read with act ii of 1948?(3) are the plaintiffs estopped from claiming any compensation?(4) relief.the first and the third issues were answered in the affirmative and the ..... the rule of estoppel in general has been incorporated in section 115 of the indian evidence act, which runs as under,'when one person has, by his declaration, act or omission, intentionally caused or permitted another person to believe a thing to be true and to act upon such belief, neither he nor his representative shall be allowed, in any suit .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-03-1961
Reported in : AIR1961SC1023; (1961)GLR1(SC); [1961]42ITR1(SC); [1961]3SCR351
..... ..........................................................(c) all income arising to any person by virtue of a settlement or disposition whether revocable or not, and whether effected before or after the commencement of the indian income-tax (amendment) act, 1939 (7 of 1939), from assets remaining the property of the settlor or disponer, shall be deemed to be income of the settlor or disponer, and all ..... of trust by him, they were held by him not in his personal capacity but as a trustee. no doubt, under sections 5 and 6 of the indian trusts act if the declarer of the trust is himself the trustee also, there is no need that he must transfer the property to himself as trustee; but the law ..... , after being grossed up, was not liable to be included in his total income, in view of the third provision to s. 16(1)(c) of the indian income-tax act - section 16(1). the income-tax officer did not accept this contention, and though the assessment order is not before us, we gather from the statement of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-04-1961
Reported in : AIR1961P& H411
..... made by him on the will as sufficient coupled with the evidence of the other attesting witness, amar singh, to satisfy the requirements of section 63 of the indian succession act. . it is this view in particular which has been assailed before us by the learned counsel for the appellants.4. the proposition canvassed is that under ..... section 63 of the indian succession act the will must be attested by two or more witnesses and that a sub-registrar while registering a will presented to him by the testator cannot be ..... argument was not acceptable because prima facie before a document was presented for registration, it must be completed as required by the provisions of the transfer of property act. if what happened at the time of registration was regarded as affording attestation to the document, it might lead to the result that the document was presented for .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-06-1961
Reported in : (1962)ILLJ534P& H
..... by the punjab government clearly reads as saying:in exercise of the powers conferred by section 7a of the industrial disputes act, 1947, as inserted by section 4 of the industrial disputes (amendment and miscellaneous provisions) act, 1956 (no. 36 of 1956), and all other powers enabling him in this behalf, the governor of punjab is ..... new tribunal was being constituted in exercise of the powers of the governor conferred by section 7a of the industrial disputes act, 1947, as inserted by section 4 of the industrial disputes (amendment and miscellaneous provisions) act, 1966 (36 of 1956) and all other powers enabling him in this behalf. on 4 june 1957; the ..... gujral, had originally been appointed as the presiding officer of the industrial tribunal, punjab, under section 7 of the act as in force before the commencement of the industrial disputes (amendment and miscellaneous provisions) act, 1956, and that his term as such was extended from time to time by means of various notifications of the .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-06-1961
Reported in : AIR1963AP479
..... above hyderabad industrial fund rules. the material provisions are as follows:'1. with effect from the commencement of the hyderabad industrial fund rules (andhra pradesh amendment) act, 1957 : (a) the industrial fund shall be controlled and administered by the state government in the industries department in accordance with the provisions of ..... payable and that therefore the claim under the mortgage is barred by limitation and that the petitioner's claim is not governed by article 149 of the indian limitation act. this contention was negatived by satyanarayana ram, j. who held that the industrial trust fund, h.e.h. the nizam's government, is not ..... original petition was filed by the state of andhra pradesh represented by the secretary to government, industries (industrial fund) department, hyderabad under section 439 of the indian companies act (i of 1956) praying that in the circumstances stated in the affidavit filed therewith the high court may be pleased to wind up the said company by .....
Tag this Judgment!Court : Kerala
Decided on : Jan-09-1961
Reported in : [1962]44ITR816(Ker)
..... marson. 9. 1,467 for w.s. heron.the income-tax officer, having regard to the amendment of the act in 1954, held these contributions to be taxable as perquisites under section 7(1), explanation 1, paragraph (v) of the indian income-tax act. the assessees appealed unsuccessfully to the appellate assistant commissioner; and, having failed, went in appeal to ..... the employer in order to attract the liability under section 7(1), and mere contingency of getting some benefit from the payments would not justify being taxed under the indian income-tax act. in further support of this view we may refer to commissioner of income-tax v. bombay burma trading corporation ltd. [[1933] 1 i.t.r. 152 ..... trust deed in respect of a contract for a deferred annuity on the life to the assessee is a perquisite as contemplated by section 7(1) of the indian income-tax act (2) whether the said contributions were allowed to or due to the applicant by or from the employer in the accounting year (3) whether the deferred .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-10-1961
Reported in : [1961]42ITR112(SC)
..... appeal is directed against the judgment and order of the high court of calcutta dated december 14, 1955, in an income-tax reference under section 66(1) of the indian income-tax act. the high court answered the question : 'whether, on the above facts and circumstances of this case, there was any material before before the tribunal to hold that the assessee .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-10-1961
Reported in : [1961]12STC711(P& H)
..... payment of the price, be deemed to be a sale.7. we are not concerned in the present case with the amendments made in this definition by the east punjab general sales tax (amendment) act, 1959, and the punjab general sales tax (amendment) act, 1960. the contention raised on behalf of the petitioning firms is that this explanation extends the scope of the expression ' ..... entry 48 cannot be construed in its popular sense and that it must be interpreted in the sense, which the expression bears in the indian sale of goods act, 1930.section 2(h) of the punjab genera] sales tax act, 1948, as it stands now, defines 'sale' in these words :-'sale' means any transfer of property in goods...for cash or ..... it is not for this court to do so in the present proceedings. there is substance in this contention of the repondents. as observed in indian iron and steel company limited v. the officer on special duty (central circle], punjab [1959] 10 s.t.c. : 'it has been repeatedly held that a writ should not be .....
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