Court : Punjab and Haryana
Decided on : Dec-29-1961
Reported in : AIR1962P& H375; [1962]46ITR633(P& H)
..... rs. 6,644/-. on 8th of august, 1946, the partners were assessed separately under clause (a) of sub-section (5) of section 23 of the indian income-tax act (hereinafter called the act). banarsi dass on an income of rs. 9,352/- which comprised his share in the profits of the firm while his brother phool chand on rs. ..... . it is urged that the authorities, in their anxiety to effect service somehow on the petitioners before 31st of march, 1955, ignored the requirements of law and acted with undue haste. the firm having dissolved, the notice should have been sent to all the partners of the firm which had discontinued business as under the provisions ..... y. narayana chetty v. income-tax officer, nellore : [1959]35itr388(sc) , wherein it was held that 'the notice prescribed by section 34 of the income-tax act for the purpose of initiating reassessment proceedings is not a mere procedural requirement; the service of the prescribed notice on the assessee is a condition precedent to the validity of .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-15-1961
Reported in : AIR1962P& H433; [1963]33CompCas1043(P& H)
..... not created any material prejudice in the minds of the respondents. by way or abundant caution, i allow the official liquidator to amend the plaint by indicating in the heading that it is also under section 543 of the indian companies act, 1956. the requisite court-fee may also be paid. (7) lest respondents nos. 2, 3 and 5 should feel that ..... the main petition. but, in order to obviate the objection raised by the respondent, he prayed that the heading of the petition may be allowed to be amended by inserting section 543 of the companies act, 1956, as well. it was also prayed that the petitioner may be permitted to pay the balance of the court-fee, namely, rs. 10.35 ..... april 28, 1961, may be read as part of this order. by that order i had allowed the official liquidator to amend the plaint by indicating in the heading that it was also under section 543 of the companies act, 1956. i had also directed that the requisite court-fee which was required in addition, may also be paid. an opportunity .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-15-1961
Reported in : AIR1962P& H262
..... his office; or (c) by forwarding it by post in a prepaid letter addressed to the manager or agent at his office and registered under part iii of the indian post office act, 1866. at this state, it is relevant also to refer in the definitions of the expression 'railway' and 'railway administration' or 'administration' as given in section 3 of ..... sought to be made liable on the ground that the goods has been received by it. the trial court dismissed the suit holding that notice under section 77 of the indian railways act and also notice under section 80, civil procedure code to e. p. railway was not a sufficient compliance with the requirements of the section inasmuch as the notice did not disclose ..... sunder lal's case, air 1958 punj 149 lays down the legal position correctly.(3) mr. salooja has contended that the provisions of sections 77, 80 and 140 of the indian railways act throw considerable light on the meaning to be placed on section 80 of the code of civil procedure. section 77 of this .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-11-1961
Reported in : AIR1962P& H277; [1962]32CompCas1022(P& H)
..... always rectify the register if they discover any patent mistake therein. the power of the court to rectify a register is defined in section 155 of the companies act and it cannot be disputed that no rectification could have been made within notice being issued to the first respondent. mr. khanna has canvassed the proposition that the ..... 37 of the article of association, the learned counsel argues that the shares in favour of the first respondent could never have been transferred by the company, the act being ultra vires altogether. it is not denied that the company itself had made the registration and had taken the first respondent as a director on 27th of ..... the company is transacting business in accordance with its articles. it is only an ultra vires act which can still be challenged although the directors have given their assent to it.(10) a similar point arose in a madras case in damodara reddi v. indian national agencies, ltd., air 1946 mad 35, where a company consisting of six members, .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-06-1961
Reported in : AIR1962P& H423
..... the fact of the record. this point was, however, taken in the grounds of revision.(8) the respondents' counsel also drew my attention to section 65 of the indian contract act which lays down that 'when an agreement is discovered to be void, or when a contract becomes void, any person who has received any advantage under such agreement or ..... having been made in the interest of the public. it must therefore be held that as the contract was not in the form required by the government of india act, 1935, it could not be enforced at the instance of the appellant and therefore the dominion of india could not be sued by the appellant for compensation for breach ..... d/- 24-7-1961: (air 1962 sc 113).(4) this respondents' counsel, on the other hand submitted that the provisions of section 175(3) of the government of india act, 1935, are only directory and not mandatory.(5) this point was discussed in the above mentioned ruling of the supreme court in the unreported case, and after considering all the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Dec-05-1961
Reported in : AIR1962P& H360
..... tons vide shipping bill dated 11-9-1952. the price which had to be paid to the petitioner-firm was fixed at 28 dollors per dry ton inclusive of indian export duty. since the qualify of manganese ore is variable, it was stipulated that a certain minimum percentage of manganese ore certain minimum percentage of manganese ore must form ..... us. (2) the facts briefly are as follows: the petitioner-firm entered into an agreement with a firm in the united states of america for supplying 75,000 tons of indian manganese ore during the period september, 1952, to march, 1958. in performance of this contract a number of shipments were made by the petitioner firm. civil writ petition no ..... it appears that in the commodity shipped there is a certain amount of moisture which evaporates after a time. the indian export duty is 15 per cent to be computed in accordance with section 30 or 31 of the sea customs act (act no. 8 of 1878). the shippers have to declare the value at port of the commodity shipped and the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-30-1961
Reported in : AIR1962P& H256
..... 1952, the words were 'the tenant pays in court the arrears of rent then due.' this act was amended in the year 1958 and came into force early in 1959. in the amending act, the corresponding provision is contained in section 14(1) and the words used are 'tendered the whole of the arrears of the rent legally recoverable from him. ..... other authority. (3) for the purpose of this section, a sum shall be deemed to be payable to the custodian notwithstanding that its recovery is barred by the indian limitation act, 1908, or any other law for the being in force relating to limitation of actions.' the argument of the learned counsel is that the word 'due' would ..... the remedy for its recovery that is knocked out, but the rent still remains due. i would, therefore straightway refer to the provisions of section 28 of the indian limitation act, which are in these terms:'28 at the determination of the period hereby limited to any person for instituting a suit for possession of any property, his right .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-24-1961
Reported in : AIR1963P& H49
..... this they in effect did by their letter of i7th november.'in this case it is obvious that the doctrine of frustration, as embodied in section 56 of the indian contract act, was not applied. if that doctrine were applicable, there was no occasion for any notice or exercise of option by the lessees. the contract would automatically have become ..... learned counsel made reference to a number of decided cases which, according to him, support the proposition that the doctrine of frustration, as embodied in section 56 of the indian contract act, is fully applicable to contracts of lease.17. ilr 7 cat 474 is the first one of such cases relied upon. this is, however, not a case of ..... of the landlords. the mortgage was set aside and the mortgagee was held entitled to sue for the mortgage money because of the provisions of section 65 of the indian contract act. mohan manucha v. manzoor ahmad khan, air 1943 pc 29, was another case of a mortgage which was found to be invalid and on this ground the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-17-1961
Reported in : AIR1962P& H348
..... 106, sub-section (3), not so as to enhance the same, (c) in an appeal from any other order, alter or reverse such order; (d) make any amendment or any consequential or incidental order that may be just or proper. (1a) where an appeal from a conviction lies to the high court, it may enhance the sentence, ..... part i instead, their said conviction on an appeal by the convicts and petition for revision filed by the complainant cannot be altered to the under section 302/34, indian penal code, either under section 423 or section 439, criminal procedure code or both read together. the reference is answered accordingly.(6) the case should now go back to the ..... the high court at the instance of the local government on the revisional side. the high court on reviewing the evidence concluded that the offence under section 302, indian penal code had been made out instead, and while convicting the accused accordingly sentenced him to appeal by special leave observed that the accused must be deemed to .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Nov-17-1961
Reported in : AIR1963P& H143; 1963CriLJ454
..... first and the third categories stated in this rule. the petitioner is being tried on a police challan and the charge against him is for an offence under section 420, indian penal code, which is cognisable by the police. it is, thus, evident that under rule 1 of chapter 9-a of the high court rules and orders, volume ..... learned chief justice, however, held out a warning to the subordinate courts by observing;'but at the same time he (the magistrate) must be careful not to do any act which might hamper the accused in his defence. the court should, in a case of this kind, adopt a reasonable course which would while avoiding any hardship on either ..... for the purposes of the trial be deposited in court.'7. if there was no further provision with regard to payment of expenses for summoning a defence witness certainly acting under this provision of law the magistrate has the power to call upon the accused to deposit reasonable expenses for summoning a particular witness, but again that discretion has .....
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