Court : Mumbai
Decided on : Sep-18-1961
Reported in : (1961)63BOMLR1011; [1963]47ITR214(Bom)
..... on the first day of april, 1949. section 5 provided that the amendments specified in the first schedule shall be made in the indian income-tax act, 1922, and shall be deemed to have been made therein with effect from the 1st day of april, 1949. the ..... this ordinance, were extended and brought into force in all the merged states. sub-section (2) of section 3 of the ordinance provided that the indian income-tax act, 1922, and the indian finance act, 1949, and all rules and orders made thereunder, shall operate as if they had been extended to and brought into force in all the merged states ..... amendment to the income-tax act, mentioned in the schedule, introduced a proviso to clause (3a) of section 2 of the income-tax act, i.e., the definition of 'british india .....
Tag this Judgment!Court : Karnataka
Decided on : Dec-04-1961
Reported in : AIR1962Kant135; AIR1962Mys135; ILR1962KAR257
..... by post in a letter addressed to that person at his usual or last known place of abode or business in india and registered under chapter vi of the indian post office act, 1898'. admittedly, in the instant case, no written notice of making the ward had been given to the parties to the reference. all that is said is that ..... . therefore, it is necessary to create a machinery to resolve that disagreement unless the parties insist on some other course. the time limit was evidently fixed in the present act for two reasons. firstly, it must have been thought desirable that the arbitrators should appoint an umpire even before there was any disagreement between them; once they begin to ..... hegde, j. (1) this appeal arises out of proceeding under s. 14(2) of the indian arbitration act to be referred to as the 'act' hereinafter. the parties to this appeal are relations. the appellant as the plaintiff instituted special civil suit no. 29 of 1954 in the court of learned civil judge, senior division .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jan-03-1961
Reported in : AIR1961SC1023; (1961)GLR1(SC); [1961]42ITR1(SC); [1961]3SCR351
..... ..........................................................(c) all income arising to any person by virtue of a settlement or disposition whether revocable or not, and whether effected before or after the commencement of the indian income-tax (amendment) act, 1939 (7 of 1939), from assets remaining the property of the settlor or disponer, shall be deemed to be income of the settlor or disponer, and all ..... of trust by him, they were held by him not in his personal capacity but as a trustee. no doubt, under sections 5 and 6 of the indian trusts act if the declarer of the trust is himself the trustee also, there is no need that he must transfer the property to himself as trustee; but the law ..... , after being grossed up, was not liable to be included in his total income, in view of the third provision to s. 16(1)(c) of the indian income-tax act - section 16(1). the income-tax officer did not accept this contention, and though the assessment order is not before us, we gather from the statement of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Feb-02-1961
Reported in : AIR1961SC908; [1961]3SCR676
..... case was made by the state government under s. 8(1)(b) of the act of 1953. we have already noticed that the provisions of s. 8(3) of this act were included by an amendment in the earlier act of 1948 by the amending act of 1951. 5. before the arbitrator the acquisition proceedings were dealt with in four different ..... to the requisitioning and acquisition of immovable properties in punjab. the equitable principle which was inserted in the act of 1948 by the amending act of 1951 has been retained in the present act under s. 8(3). section 23(1) of this act validates requisitions and acquisitions of properties there specified, while sub-s. (2) of the said section ..... s. 32 of the land acquisition act of 1894 has in effect been added by this amending act. 4. in 1953 the punjab requisitioning and acquisition of immovable property act, 1953 (xi of 1953), came into force. section 24 of this act repeals the to earlier acts of 1948 and 1951, and after this act came into force it was the provisions .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-21-1961
Reported in : AIR1962SC505; 1962(0)BLJR594; [1962]Supp1SCR505
..... the rules 1924, the provision for passage was part of the remuneration and it continued to be such even after the amendment of the rules in 1926. 19. the right to passage benefits was statutory, and was under the indian independence act in the nature of an allowance, or in any event privilege or facility paid in kind. it was expressly made part ..... statutory rules framed in 1924 passage benefits granted to persons employed in the indian civil service, their wives and children were expressly made part of the salary or remuneration. under the amendment of 1926, these passage benefits acquired the character of allowance, privilege or facility of office. by the act of 1935 (s. 247) privileges, inter alia as to remuneration under the government .....
Tag this Judgment!Court : Gujarat
Decided on : Nov-21-1961
Reported in : (1962)3GLR512
..... to be elected by the introduction of the new section 59aa it is stated in the statement of objects and reasons of the bill which preceded the amending act that the amendment was meant to rectify an obvious omission in section 59(1). the intention of the legislature in enacting section 54aa is to aid the society in having ..... court reported in 62 calcutta page 833 udaychand pannalal v. bhagirathlal ghasiprasad was also referred to in this connection. t hat also was a case under the indian arbitration act 1899 the learned judge in that case came to the conclusion that the period of limitation for the execution of an award ran from the date when the ..... the division bench had to consider in that case only was whether article 181 applied which would result in the application being barred or whether article 182 of the indian limitation act applied. he held that it was article 187 which applied and that the application was in time. this decision does not assist the appellant in establishing that .....
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 .....
Tag this Judgment!Court : Karnataka
Decided on : Jan-31-1961
Reported in : AIR1962Kant25; AIR1962Mys25; ILR1961KAR450; (1961)IILLJ583Kant
..... trade union to inaugurate on behalf of its members with the employee under section 28.f sought to be introduced into the indian trade unions act of 1906 by the amending act of 1947 (which amending act is not yet brought into force), and the position industrial law by virtue of which it can by responding the cause of ..... employee s raise an industrial dispute or represent the employees before tribunals or authorities under the industrial disputes act, payment of wages act or similar legislative enactment. these ..... argument in support of the maintainability of the proposed petition is that the government press employees as is a trade union registered under the indian trade unions, act of 1928 to protect the interests of rs. members with regard to service conditions and their emoluments and that, according to section 13 of that .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-03-1961
Reported in : AIR1961All456; 1961CriLJ306
..... criminal courts to civil courts and was made applicable to parties as well as to witnesses, vide section 1 of the criminal evidence act, 1898.59. this doctrine has been incorporated in the fifth amendment of the federal constitution of the united states of america and is in these words :'no person ........ shall be compelled in ..... their lordships repelled the argument that search to obtain documents is a compulsory procuring of incriminating evidence from the accused and observed that,''there is no basis in the indian law for the argument that a search or 'seizure of a thing' or document is by itself to be treated as compelled production of the same ........ ..... arise in the present case.uniyal, j. 53. this case comes before us under the following circumstances: the appellant was prosecuted under sections 218 and 466, indian penal code before the additional sessions judge of faizabad. one of the charges against him was in respect of forgery of certain khataunis. he denied the disputed entries .....
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 .....
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