Court : Andhra Pradesh
Decided on : Apr-05-1961
Reported in : (1961)IILLJ536AP
..... revenue and referred the matter to the tribunal. the decision of the supreme court discussed the question with reference to the effect of an amendment to the central province and berar sales tax act, 1947, on the right of appeal to the assessee. the learned judges held that the right of appeal was governed by the provision ..... may be directed. after a discussion of the provisions of the constitution, the plea was negatived with these observations:the primary constitutional guarantee, a member of the indian civil service is entitled to is one of being afforded a reasonable opportunity of the contents set out earlier, in an enquiry in exercise of powers conferred by ..... s.c.j. 487. in that case sardar kapur singh, a former member of the indian civil service, was dismissed from service on charges of corruption and other acts of misconduct, after an enquiry held under the public servants (inquiries) act, 1850. it would appear that the government was invested with powers to direct an inquiry under .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-06-1961
Reported in : AIR1961SC1633; [1961]42ITR589(SC); [1962]1SCR788
..... would be sufficient to dispose of the appeal : but counsel for the revenue submits that as it was never urged before the tribunal by the assessees that the amending act 8 of 1946 which made the compensation received by the assessees taxable as income, was brought into operation after the commencement of the year of assessment 1946- 47, ..... to the appellate tribunal which shall pass such orders as are necessary to dispose of the case conformably to such judgment...' 50. under the scheme of the indian income-tax act, the appellate tribunal is the sole judge of facts. the high court indisputably exercises a special advisory jurisdiction to record its opinion on questions submitted by the ..... furnishing the facts for the purpose of enabling the court to decide the question referred. it has been repeatedly laid down by the privy council that the indian act is not in pari materia with the british statute and that it will not be safe to construe it in the light of english decisions, vide commissioner .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-07-1961
Reported in : AIR1962SC110; 1962(0)BLJR64; [1962]1SCR827
..... arbitrator made his award on june 4, 1948, and sent a copy thereof to the parties. the respondents thereupon filed a petition under sections 17 and 20 of the indian arbitration act, 1940, for a decree in terms of the award. the appellant filed objections thereto, and the petition was then registered as title suit no. 53 of 1951. ..... 23 of the contract, all disputes between the parties had to be referred to the superintending engineer whose decision was to be final, and if that had been amended as suggested, the arbitration clause would have become part of the original contract and there would have been no occasion for the present contention. referring to the above ..... january 19, 1948, col. smith wrote to the secretary that he was ready to take up his duties as arbitrator and again desired that the contract should be amended so as to provide for arbitration. on january 27,1948, the secretary to the government informed col. smith that opinion had been received from the legal remembrancer that .....
Tag this Judgment!Court : Kerala
Decided on : Apr-11-1961
Reported in : AIR1962Ker333; [1962]32CompCas953(Ker)
..... wound up, shall also apply to a banking company in respect of which a petition for the winding up has been presented before the commencement of the banking companies (amendment) act, 1953.' it is said that sub-section (1) applies to this case, the application being an application by a banking company which is being wound up and ..... which they alleged that certain sums were due from the directors named in the report and prayed that proceedings may be started against them under section 235 of the indian companies act 1913. the present application was brought on 22-5-1958, and, obviously with an eye on limitation, professes to be in continuation of report no. 10 ..... for limitation for banking companies that are being wound up. this section runs as follows:'45-o. (1) notwithstanding anything to the contrary contained in the indian limitation act,1908 or in any other taw for the time being in force, in computing the period of limitation prescribed for a suit or application by a banking company .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-12-1961
Reported in : AIR1961SC1564; [1962]1SCR905
..... is the correctness of this order that is challenged in this appeal. 7. this appeal has no force. section 31 of the bombay tenancy act, 1939, made amendments to s. 9 of the act and the section after amendment reads : 'the rights of khots and privileged occupants shall be heritable and transferable'. 8. 'privileged occupant' included a permanent tenant under clause ..... laxman raut was void and that the plaintiff obtained good title under the sale deed in his favour in view of the amendment of s. 9 of the act by s. 31 of the bombay tenancy act, 1939 (act xxix of 1939), by which no consent of the khot was necessary for executing the sale deed in 1945. respondent no ..... (5) of s. 3 of the act. the bombay tenancy act received assent of the governor of bombay on april 2, 1940, but it came into force .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Apr-12-1961
Reported in : AIR1962P& H321
..... courts below and which has also been argued before me is about limitation. the court below have held the suit to be within time and applied article 120 of the indian limitation act. but as i look at the matter, i do not see how the question of limitation arises at all. so far as the appellant is concerned, the shares were ..... owed by him on the due date or after notice by the pledgee for its payment. for this the learned counsel relies on the provisions of section 176 of the indian contract act, which are in these terms:'if the pawner makes default in payment of the debt, or performance, at the stipulated time of the promise, in respect of which the ..... demand was a wrongful conversion of the securities, for which they are liable to pay damages; still, the only question is, what damages has the plaintiff sustained by such wrongful acts of the defendant, assuming them to be wrongful. from this point of view the present case is not distinguishable from that johnson v. stear, 15 cb (ns) 330 and .....
Tag this Judgment!Court : Kerala
Decided on : Apr-12-1961
Reported in : AIR1962Ker185
..... this was done by notification of february .15, 1.956. the aforesaid notification provided for the following amendments:'(1) in clause (a) of sub-rule (1) of rule 18 --(a) for the words 'travancore income tax act' wherever they occur the words and figures 'indian income tax act, 1922' shall be substituted;(b) for the word and feme 'section 8'' the word and figure ..... should be deemed to be the reference to the indian income tax act under the general clauses acthe has urged that the assessment on the petitioner is valid notwithstanding the decision in (s) air 1956 trav-co 174. the two questions, therefore, inviting adjudication in these writ petitions fire:(1) whether the subsequent notifications amending the proviso to rule 18(2) as well .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-14-1961
Reported in : AIR1962SC92; [1961]42ITR761(SC); [1962]1SCR966
..... s. 5 of the act came in for challenge on the ground that the income-tax officer could pick ..... sub-s. (4) of s. 5 of the act was bad, as it offended the provisions of art. 14 of the constitution. sub-section (4) of s. 5 of the act having been declared void, parliament passed the indian income-tax amendment act, 1954 amending s. 34 of the indian income-tax act, 1922. as a result of this amendment, the validity of sub-s. (1) of ..... out some out of the class of substantial tax evaders and refer their cases under sub-s. (1) of s. 5 while dealing with other such persons under the amended s. 34 of the indian income-tax act. in shree meenakshi mills ltd., madurai v. a. v. visvanatha sastri and another, : [1954]26itr713(sc) , sub-s. (1) of s. 5 of .....
Tag this Judgment!Court : Chennai
Decided on : Apr-14-1961
Reported in : AIR1962Mad75; [1961]31CompCas539(Mad); (1961)2MLJ494
..... proceedings and to recommend changes in law, procedure and machinery in order to facilitate the speedy disposal of proceedings in liquidation.'(10) he stressed that the amending act of 1953 was therefore intended to prevent considerable expense and immense delay involved in the official liquidator being compelled to pursue legal proceedings against debtors of banking ..... which we have to decide the question arising in this case.(9) mr. vasudevan referred to the history of the various amendments of the act for pointing out the purpose for which the amending act of 1953 was enacted. he relied on the following passage in the statement of objects and reasons :'experience of the liquidator ..... in shenoy v. rathunath, ilr 1959 mad 715 regarding the scope and effect of secs. 45-a and 45-b of the indian banking companies act as amended in 1953 (hereinafter referred to as the act). thereupon at the instance of one of us this petition has been referred to this bench.(2) the petitioner was carrying on .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-17-1961
Reported in : AIR1961SC1534; [1962]2SCR1; [1961]12STC429(SC)
..... to be assessed pursuant to the notification dated march 31, 1956, filed a petition under art. 226 before the allahabad high court and raised the contention that as the amendment act merely amended s. 3-a and did not in terms validate the impugned notification, no proceedings could validly be taken under that notification and that therefore the proposed levy was illegal. ..... on it. 10. with a view to remove the defect pointed out in adarsh bhandar v. sales tax officer : air1957all475 , the state legislature passed the uttar pradesh sales tax (amendment) act, 1957. that act received the assent of the president on august 31, 1957, and was published on september 3, 1957. it runs, so far as is material, as follows :- 'for sub-section ..... venkatarama aiyar, j.1. the petitioner is a company incorporated under the indian companies act, its registered office being at kanpur in the state of uttar pradesh, and it is carrying on business in the manufacture and sale of jute goods. by a notification dated .....
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