Court : Kolkata
Decided on : Dec-21-1937
Reported in : AIR1939Cal210
Derbyshire, C.J.1. This is an appeal from a decision of Lort-Williams J., delivered on 29th May 1936, wherein he gave judgment for the plaintiff for Rs. 4000 and costs and made a declaration that the plaintiff was entitled to reject a boiler with accessaries. The plaintiff, the present respondent, carries on business as an ink and sealing-wax maker under the name of the Bengal Industrial Company at Cossipore, a few miles out of Calcutta. The defendant, a German gentleman, for some years had carried on business in Calcutta as a manufacturer's agent and an import-merchant dealing mainly in papers, stationery and machinery for making paper. The parties for some years previous to 1932 had business dealings with each other. In 1932, the plaintiff wished to start the manufacture of carbon paper and with that object in view, he consulted the defendant from time to time, and the defendant assisted him with advice, and also procured same formulae for the preparation of carbon-paper. In 1932, th...
Tag this Judgment!Court : Mumbai
Decided on : Dec-09-1937
Reported in : AIR1938Bom347; (1938)40BOMLR478
Blackwell, J.1. On March 24, 1930, R.E. Thompson applied for a patent in the United Kingdom relating to improvements in safety razor blades of the thin flexible type having external cutting edges and a medial slot and which were intended to be bent transversely and maintained in a position of curvature during use. A patent was granted to him in the United Kingdom on September 24, 1931. The specification and the certificate of the Controller relating to the granting of that patent are exhibit D.2. On May 19, 1930, R. E. Thompson made an application for a similar patent in India, and he claimed the priority date of the United Kingdom patent. On June 4, 1931, a patent was granted to him in India for sixteen years from September 7, 1933, and the certificate of the Controller and the patent-specification are exhibit A.3. On October 23, 1931, the Indian patent was assigned by Thompson to the plaintiffs. The assignment and the certificate of the Controller as to registration thereof are exhib...
Tag this Judgment!Court : Mumbai
Decided on : Sep-10-1937
Reported in : AIR1938Bom33; (1937)39BOMLR1187
Broomfield, J.1. This is an application for revision of an order of the Presidency Magistrate, Sixth Court, rejecting an application made by the petitioner on October 2, 1936, for permission to inspect certain documents which have been produced in Court. The petitioner is prosecuting the auditors of the Central Bank of India for offences under Sections 191, 193, 197 and 199 of the Indian Penal Code in respect of alleged false statements contained in the balance-sheet of the Bank for the year 1925 certified by them as being correct.2. By an application of December 5, 1935, the complainant asked for a witness summons to be issued against the Managing Director of the Bank for the production of various documents and books specified in a list attached to the application. The application purported to be made under Section 94 of the Criminal Procedure Code. The Magistrate made an ex parte order for compliance, and he explains in the order under revision that he did this because he thought it ...
Tag this Judgment!Court : Mumbai
Decided on : Oct-15-1937
Reported in : [1938]6ITR124(Bom)
BEAUMONT, C.J. - This is a Reference made but he Income-tax Commissioner under Sec. 66(2) of the Indian Income-tax Act raising the question, whether in the circumstances of the case, the Income-tax Officer has correctly computed the depreciation allowance under Sec. 10(2) (vi) of the Act on the original cost to the assessee Company itself, notwithstanding the fact that it was being assessed under Sec. 26(2) of the Act as the successor to the partnership firm known as the Mazagaon Dock.The facts giving rise to the Reference admit of no doubt. The year of assessment is the year 1935-36, so that the previous year expired not he 31st March, 1935. On the 1st April 1835, the assessee, the Mazagaon Dock Ltd., acquired from a firm known as the Mazagaon Dock the assets of that firm. The assessee made a return of their income for the year ending 31st March 1935, based not the profit and loss account for that year of the vendor firm, the assessee themselves having no income for the year ending 31...
Tag this Judgment!Court : Chennai
Decided on : Apr-29-1937
Reported in : AIR1938Mad352; (1937)2MLJ310
Varadachariar, J.1. The question referred to this Court for decision is whether, on the facts set out in the Commissioner's statement, any part of the income derived by the assessee from the produce of his coffee estates in Mysore is exempt from taxation under the 2nd proviso to Clause (2) of Section 4 of the Indian Income-tax Act.2. The assessee who owns coffee plantations in the Mysore State is a resident of British India (Mangalore) ; and the case states that while he maintains an office in the Mysore territory to supervise the cultivation work there, the labour required for the cultivation is recruited in Mangalore, materials required for the estate like manure, tools, spray materials, crop-bags, etc., are purchased at Mangalore, the harvested crops are brought to Mangalore in their raw state to be dried and cleaned there in the factories of Pierce Leslie & Co., and the coffee seeds thus prepared for the market are sold there, by Pierce Leslie & Co., the selling agents of the asses...
Tag this Judgment!Court : Allahabad
Decided on : May-11-1937
Reported in : AIR1937All610
Sulaiman, C.J.1. This is a second appeal arising out of a suit for sale on the basis of a mortgage deed dated 15th October 1925 executed by the defendants in favour of the plaintiffs. The defendants pleaded that they were minors at the time of the mortgage deed, a certificated guardian having been appointed for them, and also pleaded that there was no necessity for contracting the debt. In the rejoinder the plaintiffs denied that the defendants were minors and also asserted that the defendants were liable to pay the amount under Section 68, Contract Act. The issues framed by the trial Court related to the minority of the defendants, the object of the debt and its proper attestation and consideration. The trial Court found that the defendants were more than 18 years of age but under 21 years, and that there was no evidence of representation either by the defendants or their father Sital Prasad. The Court held that the plaintiffs could not recover the amount under Section 68, Contract Ac...
Tag this Judgment!Court : Allahabad
Decided on : Apr-21-1937
Reported in : AIR1937All714
1. Five persons, B.S. Vidyarthi, A.B. Tandon, Gopi Nath Singh, K.B. Tandon and R.B. Govind Prasad, were tried by the Additional Sessions Judge of Agra under Section 120-B on a. charge of having criminally conspired together to make money out of the public by committing offences under Sections 420, 465, 467 and 477-A, I.P.C. Against certain of the accused, there were also specific charges of cheating, attempting to cheat, forgery, falsification of accounts and criminal misappropriation, the relevant sections being Sections 420, 420/511, 465, 467, 477-A and 409, I.P.C. In all, there were 17 charges. R.B. Govind Prasad and K.B. Tandon have been acquitted by the trial Court on all charges. B.S. Vidyarthi, A.B. Tandon and Gopi Nath Singh have been convicted on charges Nos. 2 and 3 under Section 477-A and have been sentenced to two years' rigorous imprisonment on each charge, the sentences to be concurrent. B.S. Vidyarthi has also been convicted on charge No. 12 under Section 409, I.P.C., an...
Tag this Judgment!Court : Mumbai
Decided on : Apr-02-1937
Reported in : AIR1938Bom115; (1937)39BOMLR1309
N.J. Wadia, J.1. The suit from which this appeal arises was brought by the appellant to recover a sum of Rs. 5,998 as principal and Rs. 4,001 as interest from the suit property. His case was that the property in suit had been gifted to him by one Mahamad Asmal by a gift-deed on April 3, 1919. Prior to the gift-deed, there had been two mortgages in connection with the property : on March 14, 1918, part of the property had been mortgaged by Mahamad Asmal to the plaintiff himself for Rs. 999, and on November 29, 1918, the whole of the suit property was mortgaged by Mahamad Asmal to one Darasha for Rs. 4,999. The mortgage to Darasha provided that the mortgagee should pay off the prior mortgage of Rs. 999 to the plaintiff. One day prior to the passing of the gift-deed, on April 2, 1919, the mortgage to Darasha was paid off. On the mortgage-deed (exhibit 32) there is an endorsement that Isap Bapuji (the present plaintiff) had on that day (April 2, 1919) paid Rs. 4,999 on behalf of the mortga...
Tag this Judgment!Court : Chennai
Decided on : May-05-1937
Reported in : AIR1937Mad922; (1937)2MLJ666
ORDERVaradachariar, J.1. This appeal arises out of a suit for the sale on foot of a mortgage deed, Ex. A, executed in 1911 by one Peer Muhammad in favour of Alia Pichai Rowther who was the mortgagor's brother-in-law as well as his son-in-law. The mortgagee died in 1913 leaving a number of heirs some of whom are also interested in the equity of redemption by reason of their relationship to Peer Muhammad. It is clear from the plaint itself that no payment either towards any portion of the principal or towards interest was made in respect of this mortgage between 1911 and the date of the suit. In August, 1926, Allapichai Rowther's widow, that is, the seventh defendant and two of her daughters assigned their interest in the mortgage bond to the plaintiff under Ex. B, and this suit was filed in September, 1926. Besides the persons who are also the heirs of the mortgagor the only other co-heir to the mortgagee's estate, so far as we have been able together, is one Nagur Kanni Rowther who was...
Tag this Judgment!Court : Mumbai
Decided on : Sep-28-1937
Reported in : 174Ind.Cas.593
ORDEREngineer, J.1. This is a petition for winding up of the Aryan Life Assurance Society, a limited company, incorporated under the provisions of the Companies Act, 1913. The liability of the members is limited by guarantee. Clause 5 of the memorandum of association is as follows;Every member of the Society undertakes to contribute to the assets of the Society in the event of the same being wound up during the time that he is a member, or within one year thereafter for payment of the debts and liabilities of the Society contracted before the time at which he ceased to be a member, and the costs, charges and expenses of winding up the same and for the adjustment of the rights of the contributories amongst themselves, as may be required not exceeding Rs. 25.2. The petition is by 11 petitioners, and it was presented on March 31, 1937. Section 22, Life Assurance Companies Act (VI of 1912) provides that;The Court may order the winding up of a life assurance company in accordance with the C...
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