Court : Mumbai
Decided on : May-26-1930
Reported in : (1930)32BOMLR1541
..... so submitted were three in number, and (as amended in the course of the hearing) they were in the following terms:--i. whether the following sources of income are agricultural and therefore exempted from assessment to income tax under section 4 (3) (viii) of the act? [then follow ten items which it is unnecessary to ..... set forth.2. by an assessment note of the income tax officer of dhubri dated august 28, 1925, the appellant was assessed under the indian income-tax act, 1922, to income tax in respect of income arising from his said estate. on appeal the assessment was confirmed by order of the assistant ..... they and their heirs and successors will be allowed to hold their estates at such assessment for ever.39. article vi of the proclamation (para, 7 of the regulation), is of great importance and appears to their lordships to embody the legislative statements and provisions which are most favourable to the ..... three items were exempted as agricultural income, and accordingly question i was answered in the negative.10. by an order of the high court dated november 7, 1927, the application of the appellant for leave to appeal to his majesty in council against the said judgments or orders of may 21,1926, ..... high court, with the result that ghose, buckland and panton jj. took one view and mukerji and suhrawardy jj. took a different and opposite view.7. the majority of the judges held that questions ii and iii should both be answered in the affirmative. in the opinion of the minority, question .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-16-1930
Reported in : (1931)33BOMLR413
..... high court should be amended so as to run thus:--the court gives the following answers to the questions submitted to it:-- question i.--yes under section 42(1) of the act.question ii.--yes, under section 42(1) of the act.question iii.--yes. the court directs that ..... company (bombay), limited, the remington typewriter company (india), limited, and the remington typewriter company (madras), limited, can under section 42(1) of the act or otherwise be charged against and collected from an agent.3. whether the remington typewriter company (bombay), limited, is or can be ..... york upon goods exported to british india are or can be held to be chargeable to income-tax and super-tax under section 42(1) of the act or otherwise.2. whether super-tax upon dividends received by the remington typewriter company of new york from the remington typewriter ..... succeeds, and in their lordships' view, the correct form of order to make in this and similar cases is to amend the order of the high court so as to bring it into conformity with the decision of the board.28. the order of the ..... indian companies the position as between them and the american company is in substance the same, their respective business territories between them covering the rest of india.7. the sections of the act with which this appeal is principally concerned are the sections which constitute chapter v of the act dealing with 'liability in special cases'; in particular, sections 40, 42 and 43.8. section .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-13-1930
Reported in : AIR1930All661
..... on 16th may 1925. the 'langot' embodying the contract was in a printed form prescribed by the sabha.6. the veoparak sabha was registered under section 26, companies act (act 6 of 1913) on 16th june 1925. certain rules regulating the business of the company were framed; but these rules contain a note thatnothing in these ..... ultra vires and as such was not binding upon the defendant. under article 51, articles of association no article of association could be ruled out or amended except at a general meeting of the sabha. the moving or passing of a resolution regulating the business of the members upon the happening of a sudden ..... the goods notwithstanding the fact that the entire price had not been paid or delivery taken. the word 'ascertained' has not been defined or explained in the indian contract act. according to chitty (law of contracts, 17th edn. 1921, p. 462) the expression means 'goods which the parties have agreed upon as the goods to ..... the receipt for the earnest money, granted by the defendant to the plaintiff (ex. 1). the court below ought not to have assumed that the rules (7 in number) on the back of ex. b were part of the contract in dispute. there was no allegation and no proof that these rules were part ..... date and does not make the payment on that date, the seller will be entitled to the pit and recover his losses from his contracting party.8. one of the questions which has to be dealt with in this appeal is whether the rules set out above should be treated as an integral .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-12-1930
Reported in : (1930)32BOMLR1650; 129Ind.Cas.886
..... the appellants say that they were taken by surprise.3. rule s73 of the rules of this court provides that all applications under the indian arbitration act, other than under section 19, shall be made by petition except as thereinafter otherwise provided; and rule 877 provides that every petition or a copy thereof shall ..... then comes the question whether, that being the position, the respondents were entitled themselves to ask the judge to enlarge the time under section 12 of the indian arbitration act. in my opinion, it was not open to the judge; having regard to rule 373 of the high court rules, to accede to ..... had been given to the respondents' attorneys by the appellants' attorneys' letter of october 7, 1929. in that letter the appellants' attorneys expressly informed the respondents' attorneys that they would apply to the court for the amendment of the petition so as to include the new point, if necessary. upon the receipt ..... then dismisses the petition to set aside the award, is clearly appealable. for these reasons, i think that this appeal must be allowed with costs,8. we are not prepared on the materials before us to make any order on the petition to set aside the award. i think the matter ..... of that letter, no objection was taken by the respondents to the course suggested by the appellants' attorneys. on the contrary, when the matter cams before the court on october 8, 1929, the .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-12-1930
Reported in : AIR1931Bom218
..... the defendant that the suit offended against section 42, specific relief act, yet, where the plaintiff has framed his suit bona fide, believing that consequential relief is not open to him, and that he is entitled ..... aside of the decree. in sheopujan rai v. kesho prasad singh : air1924pat310 it was held that although an appellate court will not ordinarily allow an amendment of the plaint whore the plaintiff has elected to go to trial upon the issue whether the frame of the suit is correct notwithstanding the objection of ..... , there was no evidence of collusion, and also relied upon the decision in the case of ram sarup v. rukmin kuar [1885] 7 all. 884 with regard to the application for amendment, ex. 10, which was filed in appeal, the learned judge was of opinion that it was a new case quite different from the ..... order to prejudice a third person or for some improper purpose. to the same effect are the observations in field's law of evidence, edn. 8, at p. 377. if the sale deed passed by defendant 2 in favour of defendant 1 was for valuable consideration, the plaintiffs' suit is ..... it would have been, of no use to the present plaintiffs in execution of the decree in the partition suit. 8. the question therefore now is whether the plaintiffs should be allowed to amend the plaint by incorporating the relief for setting aside the decree. various cases have been cited in the argument, but .....
Tag this Judgment!Court : Allahabad
Decided on : Jan-13-1930
Reported in : 125Ind.Cas.453
..... 16th of may, 1925. the 'langot' embodying the contract was in a printed form prescribed by the sabha.4. the veoparak sabha was registered under section 26 of the indian companies act (vi of 1913) on the 16th of june, 1925. certain rules regulating the business of the company were framed; but these rules contain a note ..... court of first instance answered the question in the affirmative. the lower appellate court answered it in the negative.8. in the memorandum of the articles of association, there is a provision that the articles cannot be amended or added to 'except after notice of the intention to propose such alteration at some specified general meeting shall ..... in the receipt for the earnest money granted by the defendant to the plaintiff (ex 1). the court below ought not to have assumed that 'the rules (7 in number) on the back of ex. b were part of the contract in dispute. there was no allegation and no proof that these rules were part ..... date and does not make the payment on that date, the seller will be entitled to sell the pit and recover his losses from his contracting party.'7. one of the questions which has to be dealt with in this appeal is whether the rules set out above should be treated as an integral part ..... of the khatti will be at liberty to sell the same in the market. he shall pay re. 1 as registration fee for such khatti to the chamber.'7. rule 6. 'in case of transactions of grain pits, the seller will charge weighment dues at the rate of 1-9 per cent, and will allow .....
Tag this Judgment!Court : Chennai
Decided on : Feb-04-1930
Reported in : AIR1930Mad915; (1930)59MLJ425
..... the contents of which she was not able to understand clearly and that, in short, her consent was procured fraudulently. this application was filed under section 263 of the indian succession act and order 34, rule 54 of the original side rules by means of a judge's summons and a citation. narayanaswami naidu appeared on the ..... party whose grant of administration has been called in must satisfy the court that a grant can be made to him under section 218(1), indian succession act, that he is, in the words of the section, 'a person who, according to the rules for the distribution of the estate applicable in the case of such deceased, ..... awards costs, we think that this is a final order and an appeal lies. we overrule the preliminary objection.4. the amendment ordered by eddy, j., and made pursuant to his order amends the citation into a form similar to no. 99 at page 923 of the 16th edition of tristram and coote's probate ..... will entitle him to the grant, and in the result it becomes an interest suit. (see tristram and goote's probate practice, 16th edition, page 427.)8. as there was some discussion by the learned counsel upon the question of onus of proof in the testamentary suit which follows upon the issue of a ..... in which narayanaswami naidu ought to have costs of the application. costs of the parties including court-fee will abide the result of the enquiry.cornish, j.7. i do not think that there was any need to have had recourse to rule 62, order 34. form no. 124, which is the form of .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-01-1930
Reported in : (1930)32BOMLR1527
..... enforce' payment of money charged upon immoveable property must be brought within twelve years from the time when the money sued for becomes due. this section is in similar terms to article 132 of the indian limitation act, 1908.57. their lordships are not able to accept the defendants' contention in this respect.58. in the first place the plaintiffs or their predecessor ..... on the return of the report he made a decree in favour of the plaintiffs for rs. 3,31,882-0-8, and for recovery of possession of the mortgaged properties situate in kolhapur.16. on appeal the high court amended the decree of the learned subordinate judge by giving liberty to the plaintiffs to bring to sale the mortgaged properties in ..... subordinate judge tried as preliminary the first two issues and, deciding each of them against the plaintiffs, dismissed the suit on december 4, 1912, but the high court on june 7, 1916, reversed his decree, holding on the first issue that there were stipulations in the mortgages which amounted to an agreement that the principle of consolidation should apply to them ..... and is based upon the allegation that the satara court had no jurisdiction to entertain the suit with regard to the said properties in kolhapur, which lie outside british india.7. the appeal is against a decree dated february 12, 1924, of the high court of bombay, in appeal no. 146 of 1919, which varied a decree of the learned subordinate .....
Tag this Judgment!Court : Chennai
Decided on : Nov-25-1930
Reported in : AIR1931Mad303; (1931)60MLJ628
..... the names of the heirs brought upon the record in that way, on penalty of his decree abating. it is open to him to apply under section 50 of the act for execution of his decree as against the heirs. but there is nothing in the code of civil procedure which lays it down that a court ..... really had the effect that has been suggested, i should not hesitate to propose that this court should with the consent of the local government amend it, as would be within our powers. 7. but, if we examine, order 22, do these rules really have the effect that is suggested? rule 12 runs:nothing in rules 3, ..... the same reliefs. as i said, there are also other rules of procedure applicable to suits but not applicable to execution petitions. these rules have been recognised by indian courts long prior to the enactment of order 22, rule 12 in the code of 1908. it has been laid down that, though a decree-holder has, ..... page 924 this is what the learned chief justice says:it (the code) expressly provides by order 22, rule 12' that nothing in rules 3, 4 and 8 of that order, which provide for abatements, shall apply to execution.30. i take that to be a pronouncement (on a question on which there have been prior ..... february, 1924-the date of the decree being 29th february, 1912. the judgment-debtor having been absent from the country and not having been heard of for 8 ,or 9 years, the decree-holder applied to have his legal representative-his widow-brought ,on the record with a view to proceed with his main execution .....
Tag this Judgment!Court : Chennai
Decided on : Feb-28-1930
Reported in : AIR1930Mad956; (1930)59MLJ596
..... or any of these two documents requires a probate, the law is contained in sections 57 and 213 of the indian succession act (xxxix of 1925) as amended by act xxxvii of 1926. the provisions of part vi, that is from section 57 to section 191, apply (1) to all hindu wills executed in bengal and within the ..... prevent the plaintiff, who derives his title to the legacy as administrator of aparanji's estate, from establishing his claim to the legacy?13. section 213 (1), indian succession act, 1925, says:no right as executor or legatee can be established in any court of justice, unless a court of competent jurisdiction in british ..... temunerating a woman who has rendered services for such past services, the consideration is good. vide lakshminarayana reddiar v. subhadri ammal (1902) 13 m.l.j. 7 per bhashyam aiyangar, j., with whose judgment i agree. i am unable to agree with the judgment of sundaram chetty, j., in ganapati chetti v. sundararaja ..... -3, to the extent of rs. 1,00,615 and its interest and but without being subject to the mortgage for the rest of the amount.8. the next question that arises is whether the plaintiff can recover any amount on the promissory note. it is said that the promissory note is for ..... last case their lordships of the privy council after distinguishing the english cases of graham v. drummond (1896) 1 ch. 968 and taylor v. hawkins (1803) 8 ves. jun. 209: 32 e.r. 334 held that an alienee with notice of the fact that the executor was using it for his own purposes will .....
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