Court : Andhra Pradesh
Decided on : Mar-14-1961
Reported in : [1963]47ITR101(AP)
..... or the trustee of a baronetcy trust, has been accepted by some of the high courts and the supreme court, while the other view that after the amendment of the income-tax act in 1939, the word 'individual' can only mean a natural person, viz., a human being, has been adopted by the allahabad, lahore, one of ..... etc., and, consequently, it cannot be subjected to tax liability. (4) the corporation is a local authority and is exempt from taxation under the indian income-tax act. (5) under the corporations act, the state government is entitled to interest on the capital invested by it; as such it is immune from taxation. this is so particularly, having ..... learned solicitor-general raised a preliminary point as to the maintainability of these writ petitions on the ground that there was an alternative remedy under the indian income-tax act which has provided for a hierarchy of tribunals and that the assessee had availed himself of the opportunity of filing an appeal before the appellate assistant .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-13-1961
Reported in : AIR1962All101; [1962]32CompCas925(All)
..... 'which apply to a simple mortgage shall, so far as may be, apply to such charge' in this section were substituted by section 53 of the transfer of properly (amendment) act, 1929 (xx of 1929) for the words 'as to a mortgagor shall, so far as may be, apply to the owner of such property, and the provisions of ..... at every stage, and it is not easy to reconcile the conflicting considerations that arise in such a case.7. in our opinion, section 17 of the indian registration act (act xvi of 1908) would be attracted in a case where the dispute relates to a charge sought to be created by a debenture on immovable property which was ..... so registeredshall affect any immovable property comprisedtherein, nor shall it be received as evidence of anytransaction affecting such property. the combinedeffect of sections 17 and 49 of the indian registration act, therefore, in our opinion is to make debentures of the third series ineffective so far as they seek to create a charge on immovable property of the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Mar-10-1961
Reported in : AIR1961P& H489
..... hindu to dispose of by will or other testamentary disposition property, which is capable of being so disposed of by him, in accordance with the provisions of the indian. succession act or of any other prevailing law applicable to hindus. the explanation to this section undoubtedly lays down that the interests of a male hindu in a mitakshara coparcenary property ..... the legislature to fill in gaps or omissions. in this connection, it would not be out of place to mention that the hindu succession act, as its preamble shows, has been enacted by parliament primarily to amend and codify the law relating to intestate succession among hindus.it is, therefore, a little difficult to spell out, by process of construction ..... of the statute, is helpful in removing the anomaly, for if it is not so capable, then the remedy does not lie in interpretation but in its amendment by the legislative branch of the government, which alone is invested with law-making power.24. section 4 of the hindu succession .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-10-1961
Reported in : [1963]47ITR1(Cal)
..... point. the original clause (ix) renumbered as (xii) by section 11 of the indian income-tax (amendment) act, 1939 (act vii of i939), was future renumbered as (xv) by section 3 of the indian income-tax (amendment) act, 1946 act viii of 1946). section 12(2) of the act had some amendments as, for instance, introduction of income by way of dividend by section 9 of ..... the finance act, 1955, which came into effect from the 1st april, 1959. under section 12(2), ..... regard to this history of the amendment, it will not be right, in our view, to draw the conclusion that in spite of such material difference in the language, the effect of section 10(2) (xv) and section 12(2) of the present indian income-tax act should be the same. that will be ignoring the difference in .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-09-1961
Reported in : [1962]45ITR6(Bom)
..... on the amount in dispute (namely,under section 66 of the indian ... the difference between the amountincome tax act, 1922. actually assessed andamount admitted by the assessee asassessable) subject to the minimumfee of fifty rupees.'---------------------------------------------------------------------- 5. by a subsequent amendment, the portion of the article in the third column was amended, and the said amended article now reads as follows : ---------------------------------------------------------------------1 2 3---------------------------------------------------------------------'16 application .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-08-1961
Reported in : AIR1961SC1241; 1961CriLJ302; [1962]1SCR194
..... the circumstances stated by the high court, and therefore he will have that jurisdiction which he is competent to exercise under the prevention of corruption act or the criminal law amendment act. section 6 of the former provides that the state government may appoint a special judge to try the following offences : (a) an offence ..... in addition said to have committed offences under s. 420, indian penal code. 4. the subordinate judge, vijayawada was appointed as special judge under the provisions of s. 6 of the criminal law amendment act, 1952 (ii of 1952) to try offences under the prevention of corruption act, 1947. he framed the following charges : 'charge no. ..... punishable under section 161, section 165 or section 165a of the indian penal code (act xlv of 1860) or sub-section (2) of section 5 of the prevention of corruption act, 1947 .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-08-1961
Reported in : AIR1961SC1425; [1962]1SCR214
..... consideration. there, on references made to the high court under s. 66 of the indian income-tax act, 1922, the high court made orders before april 1, 1926. on april 1, 1926, the income-tax (amendment) act, 1926, came into force and under that amendment a right of appeal was given to an aggrieved party against the order of a ..... that application, the powers of the custodian and the additional custodian of evacuee property of review and revision under s. 26 of the act were taken away by the administration of evacuee property (amendment) act xci of 1956. on april 2, 1957, the additional custodian submitted the case to the custodian-general of evacuee property to enable him ..... this appeal turns upon the interpretation of the words 'previous operation of that ordinance'. 17. this act was amended from time to time and the latest of the amendments was by act 91 of 1956. as nothing turns upon the provisions of the amending acts, we need not consider all of them; it would be enough if s. 7a which was .....
Tag this Judgment!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 : Mumbai
Decided on : Mar-05-1961
Reported in : [1962]44ITR16(Bom)
..... a partnership firm doing business in bombay. the income-tax officer had assessed the appellants under section 23 (3) read with section 34 (i) (a) of the indian income-tax act for the assessment year 1947-48. he included in the assessable income a sum of rs. 85,000 as the income of the appellants from some undisclosed sources. ..... after 31st march, 1951, the remedy available to the income-tax department to assess the income, which had escaped assessment, had become time barred before the section was amended and that consequently, no action can now be taken in order to assess such income. he has relied on the decision of this court in prashar v. vasantsen dwarkadas ..... in which it was held that where the remedy available to the income-tax officer had become barred under section 34 before its amendment in 1953, the vested right of the assessee could not be affected except by clear and express terms used by the legislature, and that the legislature did not .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-03-1961
Reported in : AIR1962Kant218; AIR1962Mys218
..... substantial reasons why the contesting respondents cannot take shelter under the principle stated by the learned advocate-general on their behalf. neither the impugned statute nor the amending act contains any indication whatever of circumstances in which , or the considerations or principles on which , the descretion vested in the government under section 27-a is ..... 1959. (7) the petitioners in writ petition 1083 of 1959 are not residents of bangalore, the first of them being the wife of an officer in indian embassy, washington, and the second the wife of a doctor at madras. they became aware of the land acquisition proceedings only after the publication of the ..... sections 4(2) and 28 to 32 of the madras prohibition act were void under section 107 of the government of india act of 1935 because they were repugnant to the provisions of existing indian laws with respect to same matter viz., the indian evidence act and the criminal procedure code -- a question very similar to the one now .....
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