Court : Chennai
Reported in : AIR1931Mad152; (1931)60MLJ551
Reilly, J.1. These two appeals relate to suits in which the Corporation of Madras claimed declarations that the Madras Electric Tramways Company and the Madras Electric Supply Corporation respectively were subject to the. control of the Commissioner of the Corporation under Sections 287 and 288 respectively of the Madras City Municipal Act. The suits were tried by the Judge of the City Civil Court, who dismissed both of them. They came on appeal before Waller, J., whose opinion was that both the Companies carried on their operations under special Acts, or what were equivalent to special Acts, inconsistent with the general Act, the City Municipal Act, and that the Corporation of Madras were not entitled to the declarations for which they sought. He upheld the decision of the City Civil Court; and it is against that decision that these two appeals have been preferred.2. I think it will be convenient to deal with the two cases separately, and, if I may say so with great respect, I doubt w...
Tag this Judgment!Court : Mumbai
Reported in : (1930)32BOMLR1650; 129Ind.Cas.886
J.W.F. Beaumont C.J.1. This is an appeal from the judgment of Mr. Justice Mirza. The matter has got into a considerable state of confusion owing to the parties not having complied with the rules as to procedure. The rules of procedure are made in the long run for the convenience and benefit of litigants. Occasionally expense and delay may be involved in complying with the rules, but if the parties do not comply with the rules, they must take the consequences.2. The material facts are these. The appellants and respondents are both members of the Marwari Chamber of Commerce, and as such they are bound under the rules to submit all disputes between them to arbitration. They had a dispute, and the matter was referred to the arbitration of two arbitrators. The arbitrators were unable to make their award within the fifteen days required under the rules, and they applied to the chairman on January 18, 1929, to extend the time. The time was in fact extended by the vice-chairman. On January 27,...
Tag this Judgment!Court : Mumbai
Reported in : (1931)33BOMLR296
J.W.P. Beaumount, C.J.1. In this appeal accused No. 1 was convicted under Section 471 of the Indian Penal Code for using a forged document, viz., a will and accused Nos. 2 to 4 were convicted under Section 467 of the same Code which is the section which imposes a penalty for forging a will, the offence of forgery being described in Section 463 of the Code, The facts shortly are that the maker of the will, Malgaunda A, Patil, died on January 7, 1916, and five years later, viz., on January 21, 1921, an application was made by accused No. 1 to the District Judge of Satara for letters of administration with the will annexed. Accused No. 1 was the principal beneficiary under the alleged will. In these proceedings the District Judge came to the conclusion that the will was forged. He came to that conclusion after examining all the accused as witnesses and he dismissed the application. On November 6, 1922, he made an order under Section 476 of the Criminal Procedure Code sending the case to t...
Tag this Judgment!Court : US Supreme Court
Beaumont, S.L. & W. Ry. Co. v. United States - 282 U.S. 74 (1930) U.S. Supreme Court Beaumont, S.L. & W. Ry. Co. v. United States, 282 U.S. 74 (1930) Beaumont, Sour Lake & Western Railway Company v. United States Nos. 44 and 45 Argued October 20, 1930 Decided November 24, 1930 282 U.S. 74 APPEALS FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE WESTERN DISTRICT OF MISSOURI Syllabus 1. In fixing divisions of joint rates under 15(6) of the Interstate Commerce Act, the facts specified in that section, and others necessarily or properly to be taken into account, are to be considered having regard to the duty of the Commission under 15a(2) to establish and adjust rates so that the carriers as a whole, in each rate group or territory that the Commission may designate, will, under management and expenditures such as are there specified, earn as nearly as may be a fair return upon the aggregate value of their operating property. P. 282 U. S. 82 . 2. Section 15(6) requires ...
Tag this Judgment!Court : Chennai
Reported in : AIR1931Mad303; (1931)60MLJ628
Reilly, J.1. In this case a decree was obtained by the plaintiff for money against one Ramachandrayya on the 29th February, 1912. After a number of other execution petitions eventually a petition, E.P. No. 125 of 1924, was put in for execution of the decree against Ramachandrayya on the 18th February, 1924. In the course of those proceedings it came to light that Ramachandrayya had disappeared seven or eight years earlier, and therefore it was presumed that he was dead. The decree-holder in those circumstances wished to prosecute the same execution petition against Ramachandrayya's widow as his legal representative and put in an application E.A. No. 543 of 1924 for that purpose on the 5th July, 1924. It-will be seen that' that application to treat the widow as Ramachandrayya's legal representative was put in more than 12 years after the date of the decree. It was contended that on account of that lapse of time, Section 48 of the Code of Civil Procedure prevented the execution, against ...
Tag this Judgment!Court : Privy Council
Lord Thankerton: These are three consolidated appeals from two decrees dated 15-12-1927, passed by the Chief Court of Oudh, which varied a decree, dated 04-01-1927, of a single Judge of the same Court sitting as a Court of Original Civil Jurisdiction. The plaintiff in the suit out of which these appeals have arisen was Raja Bisheshar Bakhsh Singh, and he is appellant in the second of these appeals No. 103 of 1929). The defendants in the suit were (1) Dulahin Jadunath Kuar (hereinafter referred to as defendant 1), who is appellant in the first appeal (No. 102 of 1929), (2) Lal Pratap Harihar Bakhsh Singh (hereinafter referred to as defendant 2), who is appellant in the third appeal No. (104 of 1929), and (3) Mahabir Singh. The last-named is not a party to the first two appeals, as, by agreement with the plaintiff, the appeal which he had taken from the decree of the trial Judge to the Chief Court was dismissed on 15-03-1927. In the suit the plaintiff claims possession of the Taluka Gang...
Tag this Judgment!Court : Mumbai
Reported in : (1931)33BOMLR413
Russell, J.1. The dispute in this appeal has, by reason of a recent decision of their Lordships' Board, been reduced to small compass.2. A statement of the relevant facts is, however, necessary.3. Assessments, in respect of the two financial years 1924-1925 and 1925-1926 were made under the Indian Income-tax Act, 1922 (hereinafter referred to as the Act), upon the Remington Typewriter Company (Bombay), Limited, as agent for the Remington Typewriter Company of New York. This last-mentioned company is a company incorporated in the United States of America and carries on the business of manufacturing and selling the well-known Remington typerwriting machine. These two companies may be conveniently referred to as the Bombay Company and the American Company respectively.4. The assessments were made in respect of (1) dividends paid by two Indian Companies, viz., the Remington Typewriter Company (India), Limited, and the Remington Typewriter Company (Madras), Limited, to the American Company ...
Tag this Judgment!Court : Mumbai
Reported in : (1931)33BOMLR319
J.W.F. Beaumont, C.J.1. This is an application in revision made by a third party on behalf of two ladies who were convicted of an offence under Section 17(1) of the Criminal Law Amendment Act of 1908, and sentenced to four months' simple imprisonment and a fine of Rs. 100.2. The accused wore charged with what is usually called picketing. They were stationed in front of a cloth shop, which sold foreign cloth, and they were endeavoring to persuade people not to enter the shop and buy foreign cloth. They were not charged under what is called the picketing Ordinance, but, as I have said, they were charged under Section 17 (1) of the Criminal Law Amendment Act with assisting the operations of an unlawful association.3. The question whether particular acts amount to assisting the operations of an unlawful association within the meaning of the section must always be one of fact to be determined in the circumstances of each case. There must, I think, be some limitation upon the generality of t...
Tag this Judgment!Court : US Supreme Court
Willcuts v. Bunn - 282 U.S. 216 (1931) U.S. Supreme Court Willcuts v. Bunn, 282 U.S. 216 (1931) Willcuts v. Bunn No. 22 Argued December 2, 1930 Decided January 5, 1931 282 U.S. 216 CERTIORARI TO THE CIRCUIT COURT OF APPEALS FOR THE EIGHTH CIRCUIT Syllabus 1. The profits derived by an investor in municipal bonds from their sale by him at a higher price are taxable as income under the Revenue Act of 1924. P. 282 U. S. 223 . 2. Federal taxation of such profits is not unconstitutional as a tax on state instrumentalities. So held where it did not appear that the bonds had been issued at a discount so that the gain derived from their resale could be considered to be in lieu of interest. P. 282 U. S. 224 . 3. The power to tax is no less essential to our governmental system than the power to borrow money. To preserve the latter, it is not necessary to cripple the former by exempting subjects which fall within the general application of nondiscriminatory tax laws, where thei...
Tag this Judgment!Court : US Supreme Court
Educational Films Corp. v. Ward - 282 U.S. 379 (1931) U.S. Supreme Court Educational Films Corp. v. Ward, 282 U.S. 379 (1931) Educational Films Corp. v. Ward No. 350 Argued December 1, 1930 Decided January 12, 1931 282 U.S. 379 APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES FOR THE SOUTHERN DISTRICT OF NEW YORK Syllabus A New York statute taxes each domestic corporation of certain classes "for the privilege of exercising its franchise in this state." The tax is payable in advance for each year beginning November 1st, Page 282 U. S. 380 and is at a specified rate on so much of the corporation's entire net income for its preceding fiscal year as is, under other provisions, allocated to its business carried on within the state. Net income is defined, by amendments, as embracing income from any source, and entire net income as meaning the total et income, "including all dividends received on stocks and all interest received from federal, state, municipal or other bonds."...
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