Court : Supreme Court of India
Decided on : Jan-12-1961
Reported in : AIR1961SC1100; [1961]42ITR57(SC); [1961]3SCR409
..... 1949. by the taxation laws (extension to merged states and amendment) act, 1949, which received the assent of the governor-general on december 31, 1949, the indian income-tax act was extended to the merged states with effect from april 1, 1949. that act also introduced s. 60a in the income-tax act, by which power was given to the central government, if ..... do not affect the operation of s. 23a on the assessable income of the company which, by reason of the application of the indian income-tax act even prior to the extension act, was assessable under the indian income-tax act. dividends payable out of that portion of the income will attract s. 23a, and s. 14(2)(c) does not apply ..... accruing or arising within the taxable territory as distributed among the shareholders. the right of the department to pass an order under s. 23a(1) of the indian income-tax act was not challenged before the tribunal, and it was not the subject of a decision in the high court. the argument still has been, on behalf of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-12-1961
Reported in : AIR1961P& H352
..... brought by the municipal committee, the first defendant would have been able to set up by way of defence a case for restitution under section 64 of the indian. contract act. a decree in favour of the plaintiffs in the present suit might preclude the first defendant from claiming compensation from the municipal committee on basis of a quasi- ..... granted the relief to the plaintiffs. lastly, it has been contend-ed by mr. sastri that the suit in any event is barred under article 120 of the indian limitation act.8. as regards the maintainability of and the right of the plaintiffs to bring the suit, it bas been urged that section 42 only enables a person to ..... determination of the rights and liabilities of the parties under the contract 13. this brings me to the question of limitation. there is no specific provision in the limitation act which would be applicable in the present situation, and under the residuary article 120, the limitation of six years would run from the time when the right to .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-12-1961
Reported in : AIR1961SC884; 1961CriLJ16; [1961]3SCR423
..... by notification in the official gazette, otherwise directs'. 8. sub-section (1) confers powers not on the executive but on certain magistrates. this provision has been amended in some states, as for instance, the former bombay state where power has been conferred on the commissioner of police to pass an order thereunder. but we are ..... or an appropriate writ forbidding respondent no. 4 from proceeding further with the prosecution of the petitioner for offences under sections 143 and 188 of the indian penal code read with s. 117 thereof, for quashing the proceedings against the petitioner before respondent no. 4 and for the issue of a writ of ..... magistrate (not being a magistrate of the third class) specially empowered by the 'state government' or the chief presidency magistrate or the district magistrate to act under this section there is sufficient ground for proceeding under this section and immediate prevention or speedy remedy is desirable, such magistrate may, by a written order .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-13-1961
Reported in : AIR1967SC678; [1961(2)FLR594]; (1961)IILLJ94SC
..... each case from the nature of the duties whether a person employed is a workman or not, under the definition of that word as it existed before the amendment of 1956.the nature of the duties of mukerjee is not in dispute in this case and the only question,therefore, is whether looking to the nature of ..... clear that mukerjee's duties were mainly neither clerical nor manual. therefore, as mukerjee was not a workman his case would not be covered by the industrial disputes act and the tribunal would have no jurisdiction to order his reinstatement. we, therefore, set aside the order of the tribunal directing reinstatement of mukerjee along with other reliefs ..... gratuity. so far as retrenchment compensation is concerned, the tribunal has held that iqbal singh was entitled to retrenchment compensation under section. 25-f of the industrial disputes act. this view of the tribunal is in our opinion incorrect. section 25-f came into force on october 24, 1953, while the services of iqbal singh were .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-13-1961
Reported in : AIR1961P& H333
..... procedure. the relevant provisions of this section read:'198-b. (1) notwithstanding anything contained in this code, when any offence falling under chapter xxi of the indian penal code (act 45 of 1860) (other than the offence of defamation by spoken words) is alleged to have been committeed against the president or the vice-president or the ..... karthikeyan, editor, printer and publisher of the newspaper 'pothujanam' before the court of session, trivandrum, for the offences punishable under sections 500 and 501, of the indian penal code, for having published a news item in its issue dated 21-8-1957 under the caption (words in malayalam omitted), and also the reply of the ..... be defamatory; and whereas the report mentioned above discloses that the said shri tara chand verma has committed an offence punishable wider sections 500 and 501 of the indian penal code; now, therefore, as required by section 198-b of the code of criminal procedure, 1898, the governor of punjab is pleased to sanction the .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-16-1961
Reported in : AIR1961Kant220; AIR1961Mys220
..... the rights conferred by any of the provisions of part iii. although this article was subsequently substituted by another slightly differently worded articles by the subsequent fourth amendment act of 1955 in which protection to the laws mentioned therein was granted only against inconsistency with or taking away or abridging any of the rights conferred by ..... of backwardness resulting from social or economic injustice are dealt with in part iv under the heading 'directive principles of state policy'. when the constitution first amendment act was passed, the parliament did not think it fit to transfer article 46 to part iii as a fundamental right but merely engrafted one idea from it ..... groups and distributed the 45 per cent of the seats reserved for backward classes between these various groups ranging from 1.2 per cent in favour of indian christians to 8.5 per cent in favour of lingayats. these 164 communities represented nearly 95 per cent of the total population of the state excluding .....
Tag this Judgment!Court : Andhra Pradesh
Decided on : Jan-17-1961
Reported in : AIR1963AP243; [1962]32CompCas64(AP)
..... of the processof the court, and that in this case the company 'has not neglected to pay the amount demanded' within the meaning of section 434 of the indian companies act. reliance has been placed upon the decision of a division bench of the calcutta nigh court, consisting of sander son, c. j. and woodroffe, j. in ..... matters arising for decision, it is necessary to give a short history of the company. the company was incorporated as a public limited company under the hyderabad companies act (act iv of 1320 fasli) on the 3rd day of shehrewar, 1348 fasli (corresponding to 10th july, 1939). the situation of its registered office is at hyderabad. ..... . ex. r-8 also states that pursuant to the instructions given by the central government, necessary amendments had been made and were being put up before the general body meeting while drafts of the managing agency agreement and amendments to the relevant articles of association of the company were being sent to the central government for approval .....
Tag this Judgment!Court : Gujarat
Decided on : Jan-17-1961
Reported in : (1961)GLR487; [1962]45ITR294(Guj)
..... to certain changes which were brought about in section 35 and which have bearing on the examination of the contention raised on behalf of the petitioner. prior to its amendment by the finance act, 1955, clause (6a) of section 2 was, in certain respect, differently worded. to sub-clause (c) relating to distribution made to shareholders of a company ..... company. he issued an income-tax refund certificate, as in his opinion the distribution was to be treated as 'dividend' under section 2(6a) (c) of the indian income-tax act. he certified that the total amount of dividends distributed was rs. 5,17,171-20 np. 'out of the reserves formed out of the profits as accumulated profits ..... a company goes into liquidation, the shareholders' right to receive dividend comes to an end. our attention has also been drawn by counsel to the second schedule to the indian finance act, 1948, a provision in clause b(a) of part i relating to rates of income-tax set out at page lxxxii in the income-tax manual, 1959 ( .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-18-1961
Reported in : AIR1962Bom53; (1961)63BOMLR774; (1963)IILLJ264Bom
..... telegraph office, bombay 1. he was also an honorary general secretary of overseas communication service, staff union, a registered trade union under the provisions of the indian trade union act. 1926.(6) both the petitioners joined the general strike of the employees of the union of india which commenced on 12-7-1960. the action taken ..... . section 2. congress shall have power to enforce this article by appropriate legislation.'(60) pursuant to the authority thus conferred by section 3 of the 13th amendment, a legislation was passed which provided that the holding of any person to service or labour under the system known as peonage is abolished and forthwith prohibited ..... strength of which bailey was convicted recognised peonage. the law being in conflict with the legislation made pursuant to the authority conferred by section 2 of the 13th amendment was null and void. we are not here concerned with any case of peonage. this decision, therefore, has no relevance to the question which we have .....
Tag this Judgment!Court : Rajasthan
Decided on : Jan-20-1961
Reported in : AIR1962Raj190
..... we hold that article 254 of the constitution can have no application in such a case.13. it follows from what we have stated above that the act of 1950, as amended by the amending act of 1957, in so far as it has been made applicable to the cantonment of nasirabad is ultra vires the legislature of the state. it must further ..... , and that that power was left to the state legislatures under list ii, and, that, in this view of the matter, the state legislature was competent to enact the amending act of 1951 and to apply it to the cantonment area of deolali.10. the last case, to be referred to in this connection, is kewalchand keshrimal v. dashrathlal pyarelal, ..... to as the amending act of 1957), and published in the rajasthan. gazette extra ordinary part 4 (a) at page 157 of the same date. prior to this, the delhi and ajmer rent control act no. 38 of 1952 (hereinafter referred to as the act of 1952) was in force in the nasirabad cantonment area. this act was passed by the indian parliament and was .....
Tag this Judgment!