Court : Kolkata
Reported in : [1937]5ITR349(Cal)
..... by rule 35 read with rule 25 of the rules made by the central board of revenue in exercise of the powers conferred by sec. 59 of the indian income-tax act (act xi of 1922), it is open to the assessees to go behind this notional figure by referring to the actual sources of its receipts and claim exemption from ..... -tax by the north british mercantile insurance company were made strictly under rules 25 and 35 made by the central board of revenue under sec. 59 of the indian income tax act, 1922.rule 25 provides :'in the case of life assurance companies incorporated in british india whose profits are periodically ascertained by actuarial valuation, the income, profits and ..... revenue in exercise of the powers conferred by sec. 59 of the income-tax act (xi of 1922) and promulgated by the board of inland revenue notification no. 3-i.t. dated the april 1, 1922, as subsequently amended. the rules in question are known as the indian income-tax rules, 1922. it is the meaning and effect of these rules .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1938Cal308
..... relate is situate in a district in which, and if they have been executed on or after the date on which, act no. 16 of 1864, or the indian registration act, 1866 or the indian registration act, 1871 or the indian registration act, 1877, or this act came or comes into force namely : (a) instruments of gift of immovable property; (b) other non-testamentary instruments which ..... by the plaintiffs in order to obtain a decree in form 5-a or alternatively in form 5 of appendix d, of civil p.c. as amended by the transfer of property (amended) supplementary act, 1919, so that they might recover such sum as should be found to be due in respect of principal and arrears of interest said to be ..... title deeds. having regard to the material dates, the matter falls within the purview of the old section 59 t.p. act of 1882, that is to say, section 59 it stood prior to the amendment of act in the year 1929. section 59 formerly read as follows:where the principal earn secured is one hundred rupees or upwards, a .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1938Cal129
..... regards the first class of cases, it is to be noted that in lord tenterden's act as well as in the mercantile law amendment act, the executors and administrators of a deceased contractor are expressly included, but they are not specifically mentioned in the indian act. in arjun ram pal v. rohima banu (1912) 14 ic 128, which is the ..... be chargeable in respect or by reason only of any written acknowledgment or promise made and signed by any other or others of them. section 14, mercantile law amendment act, on the other hand, makes similar provision in case of two or more contractors, or creditors or executors or administrators of any contractor who would not be ..... the operation of part payment of principal or interest except where the debt is charged upon land is subject to the special provisions of section 14, mercantile law amendment act, 1856. this section provides that one of several co-contractors or co-debtors or executors or administrators of a contractor shall not lose the benefit of the .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1938Cal490
..... conditions written below and to frame new rules and provisions:(1) although the arpannama dated 31st march 1922 and the deed of amendment dated 18th september 1925 remained absolutely void inasmuch as no act whatsoever has been done at any time according to the provisions contained therein, i with the consent of my family members hereby ..... to create a trust for religious purposes there must be true sankalpa and samarpan, i do not think that according to the law as administered in british indian courts any religious ceremony of sankalpa and samarpan is essential, though it seems that sometimes such a ceremony is performed. the literal meaning of sankalpa is decision ..... should be directed to the provision in the earlier deed which directs the balance of the income to be spent for atithisalas and medical dispensaries, for religious acts and works of public welfare at different places.' another passage lays down that out of the balance money 'the work of deb seva and charities appertaining thereto .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal210
..... alleges that the defendant verbally, (i use the words set out in para. 2 of the amended plaint),simultaneously agreed and undertook that the said boiler would not come under but would be exempt from the operation of the indian boilers act and the rules and regulations of the government of bengal in connexion therewith and that in case it ..... having the same registered in accordance with the indian boilers act and for securing permission or certificate authorising the use of the said boiler so that the plaintiff might use the same for the purpose required by him.6. the defendant's case amounts to ..... turned out thereafter that the said boiler would come under the operation of the indian boilers act and the rules and regulations of the government of bengal in connexion therewith, then he would do all that would be necessary for .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1938Cal486
..... considered irrespective of the amending act. as i shall ultimately decide that section 15 does not exclude the operation of section 2 ..... law.3. the next point argued by mr. ghose is by reason of section 15 of the act 21 of 1929, the transaction in this case is not hit by the proviso introduced into section 8 of act 3 of 1874 by section 2 of the amending act. having regard to the wide terms of section 15, i desired that the matter should be ..... sangar v. sangar (1871) lr 11 eq 470. the decision in sangar v. sangar (1871) lr 11 eq 470 obviously applied to the debts mentioned in section 9 of the indian act. the language of the last part of section 8 appeared to the judges indistinguishable from that in section 9. hence, they concluded that ante-nuptial debts and postnuptial debts must .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal187
..... this line of cases : firm of senaji kapurchand v. firm of pannaji devichand (1930) 17 a.i.r. p.c. 300. some change has been effected by the amendment of the companies act in 1936, by the introduction of the last part of sub-section (3) of section 4, but in the view we take of the facts, it is not necessary ..... in the suit was not pressed either in the lower court or before us, and if it had been taken in time, the defect could have been cured by an amendment of the plaint, there being no question of limitation. the names of the persons interested in the property in dispute as plaintiffs were supplied and are on the record.9 ..... doctrine thatbecause a society is projected by less than 20 people originally and subsequently grows to more than 20, it is outside the act,meaning the english act of 1862, section 4 of which corresponds to section 4, indian companies act, 1913. we are however of opinion that the first ground on which the learned subordinate judge has based his decision on this point .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal650
..... judicial separation if passed will of course be under the indian divorce act of 1869 and not under the indian colonial divorce jurisdiction act of 1926. accordingly the cause title will be amended by adding the words 'under the indian divorce act of 1869.' the petition will be further amended by adding alternatively a prayer for judicial separation. accordingly, ..... the petitioner that i had good reason to suppose that non-contentious legislation would shortly be laid before parliament, having as its object the amendment of the act of 1926 so as to give the high courts jurisdiction to make decrees of dissolution in cases like the one before me. i suggested ..... the petition the petitioner sought to avail herself of the amendment of the english matrimonial law effected by section 2, matrimonial causes act, 1937, which came into operation on 1st january 1938.2. this section amends section 176, supreme court of judicature (consolidation) act, 1925, inter alia by making it possible for a husband .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal435
..... jurisdiction. by reason of section 106, this high court has now and will continue to have till the amendment of its letters patent by his majesty or till the indian legislature intervenes, the same jurisdiction and powers which it had under the repealed indian high courts act. the powers of the provincial legislatures are defined in section 80-a. they have power to make ..... 44 of the letters patent the provisions of the letters patent are subject to the legislative powers of the indian legislature. by section 106(1a) of the act the letters patent establishing or vesting jurisdiction, powers or authority in a high court may be amended from time to time by his majesty by further letters patent. it is therefore clear that the jurisdiction .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal628
..... was normally bound to order execution upon the application of the decree-holder. this was the 'existing indian law' within the meaning of section 311(2), government of india act, 1935, when the impugned assam act came into operation. this amending act, amongst other things substituted new sections 10-a, 10.c and 10-d for the old sections ..... of the subordinate judge's order of 16th november 1938 on the ground, amongst others, that the aforesaid section 10-c inserted by the court of wards amendment act did not and could not affect his right to proceed with the execution under the provisions of the civil procedure code. on 31st january 1939, the subordinate judge granted ..... court of 'wards in assam had taken possession of the property of the mortgagor and that in consequence, section 10-c inserted by the assam court of wards amendment act, 1937 (which was passed by the assam legislature after 1st april 1937) operated as a bar to execution. subsequently,' there was an application on behalf of .....
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