Court : Chennai
Decided on : Aug-10-1961
Reported in : AIR1962Mad141
..... proceedings. i am afraid that the relevant birth register extracts are totally useless, and they do not constitute evidence against the revision petitioner. section 35 of the indian evidence act has been referred to by the learned counsel for the respondent, but that would merely make the entries in such documents relevant facts, if the entries had been ..... finding. the learned magistrate appears to have a somewhat misdirected himself in thinking that, when the revision petitioner took no steps to have the entries in the birth certificates amended, a presumption arises against him, which might be strengthened by the oral testimony. further, the burden of proof is not upon the presumed father of the children ..... other children. in any event, i am aware of no principle of law under which the mere fat that a person does not take steps to amend an entry of that character, would constitute an admission of paternity; for any such inference to arise, there must be clear procedure for the deletion or .....
Tag this Judgment!Court : Chennai
Decided on : Aug-10-1961
Reported in : (1962)2MLJ107
..... proceedings. i am afraid that the relevant birth register extracts are totally useless and they do not constitute evidence against the revision petitioner. section 35 of the indian evidence act has been referred to by the learned counsel for the respondent, but that would merely make the entries in such documents relevant facts, if the entries had ..... finding. the learned magistrate appears to have somewhat misdirected himself in thinking that, when the revision petitioner took no steps to have the entries in the birth certificates amended, a presumption arises against him, which might be strengthened by the oral testimony. further, the burden of proof is not upon the presumed father of the children ..... other children. in any event, i am aware of no principle of law under which the mere fact that a person does not take steps to amend an entry of that character, would constitute an admission of paternity; for any such inference to arise, there must be clear procedure for the deletion or .....
Tag this Judgment!Court : Chennai
Decided on : Jul-28-1961
Reported in : (1962)1MLJ78
..... and (2) that he should certify or vouch for the execution by subscribing his name as a witness, which implies a consciousness and an intention to attest, the amending act modified only the first: the result is that a person can be an attesting witness, even if he had not witnessed the actual execution, by merely receiving personal ..... and that a mere acknowledgement of his signature by the executant to the attesting witness would not be sufficient. the amending act xxvii of 1926 modified the definition of the term in the transfer of property act so as to make a person who merely obtains an acknowledgment of execution and affixed his signature to the document as ..... 5. the definition of the term 'attested', which is almost identical with that contained in section 63(c) of the indian succession act, has been the result of an amendment introduced by act xxvii of 1926. prior to that amendment it was held by this court that the word 'attested' was used only in the narrow sense of the attesting .....
Tag this Judgment!Court : Chennai
Decided on : Jun-19-1961
Reported in : AIR1963Mad316
..... 14-4-1937, but, as some difficulties were felt in the interpretation of the act, it was amended on 8-4-1938 by act xi of 1938. the amending act was made retroactive and operative from the date of the main enactment; but even after the amendment, difficulties arose, and the language resulted in conflicting interpretations by high courts. the ..... made by the adopted son relates to the estate of his adoptive father ... ... ... ... ... ... ... ... ... it is not in consonance with the principle well established in indian jurisprudence that an inheritance could not be in abeyance and that the relation back of the right of an adopted son, is only quoad the estate of the adoptive father ..... minor) v. shankar ramachandra went far beyond what had been previously understood to be the law. it is not in consonance with the principle well established in indian jurisprudence that an inheritance could not be in abeyance, and that the relation back of the right of an adopted son is only quoad the estate of the .....
Tag this Judgment!Court : Chennai
Decided on : Apr-18-1961
Reported in : (1962)1MLJ51
..... prays for writs of prohibition as the assessments in those cases have not yet proceeded beyond the stage of the issue of notices under section 34 of the indian income-tax act.3. since the question calling for determination in all these petitions is identical in so-far as it relates to the assessability to tax of the interim payments ..... writ petitions came on for hearing, orders of assessment had been made in respect of the subsequent assessment years also and the prayer in regard to those years stands amended to suit the circumstances, viz., writs of certiorari are also prayed for in respect of these cases.5. we have noticed above that the main contention raised by ..... possession of some of the buildings on the estate. while section 3, sub-clause (e) made no specific reference to such rights of the landholder, in its amended form it recognised the landholder's rights to these privileges.15. we are unable to accept the argument of the learned advocate-general that solely for the reason that .....
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 : Chennai
Decided on : Mar-20-1961
Reported in : AIR1962Mad96; [1962]44ITR66(Mad)
..... a certain period, subject to certain exemptions is taken for the purpose of fixing the rate. it is claimed that in just the same manner, the charging section in the indian act must be considered to bring to charge every gift, not the totality of the gifts. on a point of fact, however, even the acceptance of this argument would not alter ..... subsequently, gives ample support for the view, that it is only the totality of the gifts that has to be taken for the purposes of the act.section 18, as it stood prior to the amendment by act xiii of 1960, laid down that if a person made a taxable gift of the value of not less than rs. 10,000 and paid ..... entitled to a rebate at the time of assessment. the section in its old form fixed only three slabs for the purpose of the advance payment of tax. the subsequent amendment made it quite clear that even this advance payment was to be calculated on the basis of the rates specified in the schedule taking into account the totality of the .....
Tag this Judgment!Court : Chennai
Decided on : Mar-14-1961
Reported in : AIR1962Mad347
..... extent to which the judicial committee held that a compromise decree taking in its fold even properties extraneous to the suit does not require registration, the amendment of 1929 introduced into the act has superseded its effect. but hemantakumari's case, 46 ind app 240: air 1919 pc 79, is still authority for the position that the ..... whether ex. a-2, the razinama decree in o. s. no. 137 of 1950 requires compulsory registration under the provisions of the indian registration act. clauses (a) to (e) to sec. 17(1) of the act provides for compulsory registration of certain kinds of documents and instruments. section 17(2), in so far as it is material, is ..... an alleged consideration of rs. 5000. his main defence to the suit was that the compromise decree required to be registered compulsorily under the provisions of the indian registration act, and not being registered was inadmissible in evidence, and that the plaintiff can have to relief granted to her on foot of tile compromise.(5) both the .....
Tag this Judgment!Court : Chennai
Decided on : Feb-24-1961
Reported in : (1962)1MLJ155
..... loan, and that therefore it falls outside the scope of section 2(6-a)(e), which can only apply to taxes on income assessable to tax under the indian income-tax act. this plea raised only a question of interpretation, because the presumption is in favour of the constitutional validity of a legislative provision, and where no express provision ..... , the position is the same. the shareholder cannot compel the company by any process of law to declare a dividend. what section 23-a did before it was amended in 1955 was to create a legal fiction.the further observations at page 119 were:what was it that was taxed: undisbursed profits. undisbursed profits were undoubtedly income, ..... argument from certain observations in spencer and ors. v. income-tax officer, madras : (1956)2mlj518 . that case dealt with section 23-a as it stood before its amendment in 1955. under that provision it was open to the income-tax officer, if he found that the distribution of dividends by a company in which the public were .....
Tag this Judgment!Court : Chennai
Decided on : Feb-01-1961
Reported in : AIR1962Mad240
..... licence."it is apparent from the above that the parties intended to carry on the business after getting the licence suitably amended in accordance with the central excise and salt act, 1944.(2) the firm was duly registered under the indian partnership act. the appellant claims to have advanced on various dates a sum of rs. 10,000 to the respondent in pursuance of ..... co v. ltd., 1943-2 mad lj 369 : (air 1943 pc 34), sir george rankin in delivering the judgment of the privy council analysed the various provisions of the indian contract act, and held that money received by a party to a contract in part discharge of the consideration due or to become due, though applied for defraying the expenses of carrying .....
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