Court : Punjab and Haryana
Reported in : AIR1953P& H282
..... waghela rajsanji v. shekli masludin', 11 bom 551 (pc) (g), that the expression 'equity and good conscience' was generally interpreted as meaning english law, if found applicable to indian society and circumstances. if this is to be the test there is authority that in england a partial restriction would not be regarded as repugnant even in the case of ..... reversioners giving up their claim and allowing a hindu widow to remain in possession of their property should wish to retain supervision over it and to prevent any acts on her part which might cause injury to their reversionary rights. a provision of this kind is not only not contrary to law, but is one which ..... owner and the restriction was void. it was held by their lordships of the privy council that the alienations were invalid and that section 10, t. p. act recognized the validity of a partial restriction upon a power of disposition in the case of a transfer 'inter vivos.'.delivering the judgment of their lordships sir george lowndes .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H61; [1953]24ITR597(P& H)
..... . this is a reference made by the income-tax appellate tribunal of delhi by their order dated 20-11-1952 stating a case under section 66 (2), indian income-tax act.2. the matter arises out of income-tax appeals which were directed against the assessments for the years 1947-48 and 1948-49 in respect of the profits ..... the distinguishing mark of the distillery concerned.' 8. this practice was continued by the excise and taxation commissioner of east punjab after the partition and liquor licence rules were amended in march 1948, but they are not relevant for the purposes of these proceedings.9. as given in the statement of the case at page 5 (para. 8 ..... of the case the collections by the assessee company described in its accounts as 'empty bottle return security deposits' were income assessable under section 10, income-tax act?'15. in their appellate order the appellate tribunal have found that the bottles were expected to be returned within a reasonable period and that the monies were to .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H51; 1955CriLJ410
..... the honorific appellation of doctor and claims to be a private medical practitioner and social and political worker, was arrested by the special police under sections 120b, 420 and 161, indian penal code, but was released on bail on 7-7-1944. hari chand p. w. 9 stood surety for him. on 25-9-1944 when mr. balbir singh, ..... the chain of causation.in mayne on damages, 11th edn., at p. 483 the law is summed up as follows:'the chain of causation is also broken when the act of a judicial officer intervenes. damages for detention subsequent thereon cannot be recovered in an action for false imprisonment, although they often may be recovered in an action for malicious ..... a mistake. the plaintiff was awarded separate damages for the remand by the magistrate. it was held that damages could not be recovered for the remand which was the judicial act of the magistrate, and therefore not the subject of an action of trespass against the defendant.lord denman c. j. at p. 1099 said :'the verdict in this case .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1953P& H301; [1953]24ITR353(P& H)
..... account year were entitled to receive the same and there would be no point in producing an instrument for registration during the assessment year. in sampath iyengar on indian income-tax act vol. 2 at page 846 a very good discussion on this point has been given. the instance giventhere is in my opinion quite apt. if there were ..... been consti-.., tuted by an instrument of partnership previous to the assessment year & not that it should come into existence during the year of assessment which under the indian law is always the year following the year in which the income has accrued.9. the words used in section 26a are 'any firm constituted under an instrument ..... (certified copy of an instrument of partnership) has this day been registered with me, the income-tax officer for...... in the provinceof...... under section 26a, income-tax act, 1922,and this certificate of registration shall have effect for the assessment for the year ending on the 31st day of march 19.' again in rule 6a it is stated .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H21; [1954]24CompCas58(P& H)
..... banking company is unable to pay its debts or if the reserve bank applies to the court for that purpose.therefore it may be said that it amends section 162, indian companies act to this extent that where a banking company is unable to pay its debts the company shall be wound up by the court, and adds a seventh ..... 1949 it will be within time on 4-8-1950. in order to determine this a reference may here be made to certain provisions of the indian companies act and indian banking companies act.33. section 155, companies act prescribesthe mode of winding up as follows: '155(1) the winding up of a company may be either-(i) by the court; or (ii ..... clause that if the reserve bank applies a similar result shall follow. section 40 again only provides that notwithstanding anything to the contrary contained in section 173, indian companies act, the court shall not make any order staying the proceedings in relation to the winding up of a company, unless the court is satisfied that an arrangement .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H159
..... in each case exempt from the payment of duty, under circumstances of an exceptional nature, any excisable goods.'4. rule on the date of the suit, before it was amended, was as under :'11. no refund of charges erroneously levied or paid, unless claimed within the three months. --no duty which has been paid, or has been ..... proved beyond controversy, it is not only competent but expedient, in the interests of justice, to entertain the plea.' this passage was cited with approval by their lordships in an indian case -- 'm. e. moola sons ltd. v. perin r. burjorjee', air 1932 pc 118 (c), where the question of non-registration of a document was allowed ..... error or misconstruction it cannotbe refunded unless a written claim is lodged withthe proper officer within three months from thedate of the payment and section 35 of the act provides for appeals by a person aggrieved by thedecision of the central excise officer under theact or the rules made thereunder and provides aperiod of three months in .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H37
..... . for administration purposes these two villages have been made parts of ferozepore tehsil and it appears that the lands of these villages were allotted to indian nationals who either owned land in these villages or had come from pakistan. the original proprietors of the land were mohammedans who had migrated into ..... 47 of 1947 the 'courts in india had jurisdiction to try the present case.14. it is true that jalloke had fallen into pakistan territory but the inhabitants of jalloke had accepted indian nationality and tho protection of the indian union. they had been given rifles under ..... indian dominion and according to section 188, criminal p. c. when a british subject domiciled in india commits any offence at any place without and beyond the limits of the provinces the courts in india have jurisdiction to try such offence as if it had been committed within the provinces of india. therefore even before any notification was issued under act .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H193
..... l to p-5 produced reveal commission of offence under sections 406, 408, 409, 417 and 420, indian penal code, and offences under the indian income tax act, indian companies act and administration of evacuee property act. i therefore direct station house office city to register a case on the basis of this complaint and the ..... offences which he considered were disclosed offences under the income-tax act and the indian companies act, whereas the briefest study of the law relating to offences under these acts would have revealed to him that a prosecution under the income-tax act can only be instituted on the complaint of an inspecting assistant commissioner ..... the income-tax department, arid that offences under the indian companies act are not cognizable.moreover, although the indian companies act itself apparently does not prescribe on whose complaint cognizance of an offence can be taken, the commentary to section 278 of the act clearly indicates that a complaint should only be entertained from .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1954P& H73
..... money under an assessment. the claim was based on the fact that in the computation of assessable income certain provisions of the income-tax act were given effect to which were 'ultra vires' of the indian legislature. lord uthwatt in giving the judgment of their lordships said:'in construing the section it is pertinent, in their lordships' opinion, ..... become a rare commodity in northern india and it is being sold for a very high price so much so that the quantity imported would be sold in the indian market for a sum of rs. 8,00,000/-.20. mr. tek chand sought to show in reply that salt was one of the articles which were ..... to ascertain whether the act contains machinery which enables an assessee effectively to raise in the courts the question whether a particular provision of the income-tax act bearing on the assessment .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1955P& H65; 1955CriLJ609
..... prosecution evidence was closed. during this interval the criminal law amendment act xlvi of 1952. came into force on 28-7-1952. under the provisions of this act offences 'punishable under section 161, indian penal code, and punishable under sub-section (2) of section 5, prevention of corruption act could' only be tried by special judges.the additional ..... cases of this nature. bo far as the allocation of a particular case is concerned that matter is dealt with by another section of the criminal law amendment act, that section being section 7 clause (2) which authorises the state government to allocate the various cases. it is argued that this is a purely ministerial ..... tirath das sehgal was conferred on him by the notification of the 6-11-1952 issued under the provisions of clause (2) of section 6, criminal law amendment act. that notification issued under statutory powers was the basis of the jurisdiction of mr. tirath das sehgal and his exercise of jurisdiction had nothing to do with .....
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