Court : Karnataka
Decided on : Jun-16-1961
Reported in : [1963]47ITR55(KAR); [1963]47ITR55(Karn)
..... loss sustained by him or of the amount of refund due to him.' 14. this definition is what it is after its amendment by the income-tax (amendment) act, 1953, which came into force on april 1, 1952. before it was so amended, the definition read as follows : '2. (2) 'assessed' means a person by whom income-tax is payable.' 15. it is not ..... assessment year 1951-52. 2. the assessment proceedings commenced during the lifetime of bademiya, who, however, died before the assessment order was made under section 23(3) of the indian income-tax act, 1922, on march 29, 1956. bademiya, it is not disputed, was doing his business under the name and style of nizamia oil mills and he was assessed as an ..... somnath iyer, j.1. this writ petition is directed against proceedings commenced under the provisions of section 46(2) of the indian income-tax act, 1922, for the recovery from the petitioner of a sum of money stated to be due by way of income-tax from the estate of one bademiya who was assessed .....
Tag this Judgment!Court : Karnataka
Decided on : Feb-03-1961
Reported in : AIR1961Kant197; AIR1961Mys197
..... disposal according to law, and for the determination of the question whether the defendant was an agriculturist, by the application of the amended definition, of an agriculturist contained in the act, after its amendment by mysore act no. xiii of 1953. the direction given by this court in that revision petition reads:'the finding is accordingly set aside and ..... a suit is brought by a plaintiff, on the footing that the defendant is an agriculturist, claiming the larger period of limitation prescribed by section 24 of the act, and the court records a finding that the defendant is not an agriculturist, and therefore, dismisses the suit, if the finding on which the dismissal o the ..... was an agriculturist, and this allegation he made, for the purpose of obtaining the benefit of the larger period of limitation, prescribed by section 24 of the act.from that finding of the court below, the plaintiff presented a revision petition to this court, and this court set aside the finding of the court below .....
Tag this Judgment!Court : Karnataka
Decided on : Mar-31-1961
Reported in : AIR1962Kant44; AIR1962Mys44
..... paid; towards the consideration for the sale.as regards the second contention, it has been held by the courts below that the same barred by s. 91 of the indian evidence act. so far as the first point is concerned, sri dayanand appearing for the appellant, frankly conceded that the finding the courts below that the defendant had not established that ..... against a person who was dead at the date of presentation, the court may under s. 153, c.p.c. permit the cause title to be amended or may return the appeal memorandum for amendment and representation.(8) in the madhya bharat case, the learned judges of the madhya bharat high court were not indicated to accept the view of the ..... the appeal may be incompetent owing to the wrong person named as the respondent , the court which deals with it is acting in a proceeding in a suit and as such has fill power under s. 153 to direct an amendment of the appeal memorandum'.in savithramma, v. nanjundappa, 25 mys lj 113 the high court of the former state of .....
Tag this Judgment!Court : Karnataka
Decided on : Nov-17-1961
Reported in : AIR1962Kant72; AIR1962Mys72; ILR1962KAR225
..... being disposed of by him or by her within the meaning of this sub-section.' neither under the customary law nor under the aliyasanthana act nor under the indian succession act the interest of a coparcener in an aliyasanthana kutumba could have been disposed of by testamentary disposition. in that regard a definite change in ..... provide either for the management of kutumba properties or for partition of the same. those fields were not occupied by the 'act'. we shall presently see to what extent the 'act' has amended the law relating to the devolution of the estate of a co-parcener, divided as well as undivided. we have earlier noticed ..... , expenses for schooling, etc. this was the state of law till the passing of the aliyasanthana act (madras act ix of 1949) (see appendix iii of mayne on hindu law and usage, eleventh edition). the aliyasanthana act defined and amended in certain respects the law, relating to marriage, maintenance, guardianship, intestate succession and partition, applicable to .....
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 : Allahabad
Decided on : Aug-26-1961
Reported in : AIR1965All298
..... of the decree and communicated this information to the collector under section 19-a of the e. e. act, the decree already transmitted stood amended accordingly. the effect of the communication of the order is that the decree already transmitted stands amended; in other words it has the force of finally adjudicating upon the rights in controversy in the proceeding. ..... decree already transmitted to the collector under section 19 stands amended accordingly. 8. the point for consideration is whether the order under section 19-a of the e. e. act is an order having the force of a decree. a similar question was raised in an appeal under the indian succession act, and was considered by a full bench of this ..... or an order having the force of a decree. the order under section 19-a of the e. e. act informing the collector of the reduction made in the amount of the decree is not a decree. the amended decree comes into existence by the fiction of law, namely, that as a result of the communication of the .....
Tag this Judgment!Court : Allahabad
Decided on : May-12-1961
Reported in : AIR1962All383
..... would be deemed to be a foreigner. it is said that the status of the applicant as a natural born british subject could not be affected by the foreigners amendment act of 1957. the argument is wholly without substance. as from the 15th day of august, 1947 when two independent dominions of india and pakistan were brought into existence ..... the new dominion or any provinces or other parts thereof.'29. thus india ceased to be a 'dependency' of the british empire by the passing of the indian independence act, 1947 and all control by his majesty's government in the united kingdom over the powers of the new dominion of india came to an end. it is ..... the foreigners order, 1948 stands as follows :''restriction on sojourn in india : every foreigner who enters india on the authority of a visa issued in pursuance of the indian passports act, 1920 (xxxiv of 1920) shall obtain from the registration officer having jurisdiction either at the place at which the said foreigner enters india, or if he enters .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-23-1961
Reported in : AIR1961All487; [1962]44ITR94(All)
..... -tax v. ahmedabad millowners' association : [1939]7itr369(bom) it has been held that the expression 'association of individuals' as used in section 3 of the indian income-tax act, 1922, (before it was amended by the indian income-tax (amendment) act (vii of 1939)) meant an association of human beings and not an association of companies, also in commissioner of income-tax v. salem district urban ..... bank ltd. : [1940]8itr269(mad) it was held that a co-operative society registered under the indian co-operative societies act was an 'individual' within the meaning of the indian income-tax act. nonetheless .....
Tag this Judgment!Court : Madhya Pradesh
Decided on : Apr-25-1961
Reported in : AIR1962MP146
..... was requisitioned within the meaning of article 31, the operation of article 19 was excluded. but there is no scope for drawing such analogy after the constitution (fourth amendment) act, 1955, as thereafter they dealt with two different subjects : article 31(2) and (2a) with acquisition and requisition and article 31(1) with deprivation of ..... within the meaning of article 31, the operation of article 19 was excluded. but there is no scope for drawing such an analogy after the constitution (fourth amendment) act, 1955, as thereafter they deaft with two different subjects; article 31(2) and (2-a) with acquisition and requisition and article 31(1) with deprivation ..... contained in the lease and the sanad?' and answered it by saying:'.... the whole of the learned judges, who are thoroughly conversant with the conditions of indian life, say that they are satisfied that the scheme is one which will redound to public benefit by helping the government to maintain the efficiency of its .....
Tag this Judgment!Court : Orissa
Decided on : Nov-14-1961
Reported in : [1962]13STC412(Orissa)
..... shall, in respect of such business, be deemed to be a 'dealer' for the purpose of this act.the said definition underwent a change, as a result of the passing of the amending act of 1958 (orissa act 28 of 1958). in consequence of that amendment, the new definition ran as follows :-2(c) 'dealer' means any person who executes any contract or ..... it may include all classes of agents who for commission or otherwise carry on the business of the principal. the expression 'agent' as defined in section 182 of the indian contract act is very wide. it will include all classes of agents such as factors, brokers, commission agents etc., and may also include mere employees who, for commission or other ..... out in kirkham v. peel (1881) 44 law times 195 (cited at page 103 of bowstead on agency), in indian law also the definition of the expression 'mercantile agent' as given in section 2(9) of the sale of goods act and his right to pass title in the goods to third parties as provided in section 27 of that .....
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