Judgment Search Results Home > Cases Phrase: indian coinage act 1906 section 13 coin when a legal tender Court: chennai Page 1 of about 42 results (0.066 seconds)

Sree Rajendra Mills Limited and Others Vs. Income-tax Officer, Central ...

Court : Chennai

Reported in : AIR1958Mad220; [1957]32ITR439(Mad)

..... basis that section 9 of the indian independence act proceeds and when sub-section (1), sub-clause (b), provides for division between the new dominions and between the new provinces the property which before that date vested in the governor-general in council there is no warrant for the assumption or the theory, that the property represented by arrears of taxes were not to be the subject of division under section 9(1)(b) of the indian independence act. ..... section 2 was designed to point out that the legal basis of provincial autonomy was not any devolution from a unitary center, as under the government of india act, 1919, but was a direct grant from the parliament of the united kingdom.sections 136 and ..... in strict theory of law the independence was one conferred by parliament, by removing the legal fetters that previously detracted from complete sovereignty or independence of the indian dominion. ..... but this really does not affect the legal continuity, except so far as concerns the territory which ceased to be part ..... it was by virtue of this provision that it became legally possible for the government of india to collect arrears of income-tax which had accrued ..... of the picture as an authority possessing any legal powers in the dominion of india. ..... , but only there was a change in the relative distribution of power between the parliament of united kingdom and the government of india brought about by enactment of a parliament which continued to possess legal authority to enact legislation. .....

Sundaramoorthy Vs. Chief Conservator Officer

Court : Chennai

..... brush aside an important fact that 'a tree patta holder' is a known occupier of the land coming within the ambit of section 6 of the tamil nadu forest act as per decision reported in vol.xii madras series 203 (full bench) (reference under section 39 of act v of 1882).also that, rights to lands do not get extinguished under section 9 of the indian forest act for not claiming within time, if the land does not fall under section 3 of the said act, as per decision the state of u.p., v. ..... 9.it is the further contention of the respondents is that the right to collect tamarind fruits is only an individual right and the petitioners.who claim to be the purported legal heirs of late venkataswami, ought to have approached the forest department soon after venkataswami's demise as early as 1926 for the grant of permission for collection of tamarind fruits because of the reason that the right to collect ..... 3.the block was perambulated, inspected and enquired into by me in october and november 1895 when forty-two claims in all were filed and admitted for the following rights:- (i)eight claims were to rights of way over a cart-track and seven foot-paths. ..... also that, when the said disputed facts required an oral and documentary evidence to be adduced by the parties, then, it is for the concerned parties to approach the competent forum in the manner known to law and in accordance with law and to .....

O. Rm. M. Sp. Sv. Firm Vs. Commissioner of Income-tax, Madras.

Court : Chennai

Reported in : [1964]52ITR801(Mad)

..... (3) where any business, profession or vocation on which tax was at any time charged under the provisions of the indian income-tax act, 1918 (vii of 1918), is discontinued, then, unless there has been a succession by virtue of which the provisions of sub-section (4) have been rendered applicable, no tax shall be payable in respect of the income, profits and gains of the period between the end of the previous year and the date of such discontinuance, and the assessee ..... it is possible to interpret section 25(4) as meaning that if in fact there was an assessment of the business carried on in a foreign territory, though legally such assessment was not permissible, the requirement of the section is satisfied and it would not be now open to us to question the legality of such assessment made under the provisions of the act of 1918. ..... the view taken by this court was that when a hindu undivided family carrying on a business, which was taxed under the act of 1918, becomes disrupted and the members continue the business thereafter as partners, there can be no discontinuance (which means cessation), but only succession by the firm to the business of the family. .....

The King-emperor Vs. Nilakanta Alias Brahmachari and ors.

Court : Chennai

Reported in : (1912)22MLJ490

..... the uncorroborated testimony of an accomplice if the court was satisfied that the evidence was true, requires to be further considered ; and it requires to be further considered whether section 133 of the indian evidence act read with section 114, illustration (b) does not merely intend to lay down that a conviction upon the uncorroborated testimony of an accomplice is not illegal where the presumption of untrustworthiness attaching ..... the uncorroborated testimony of an accomplice if the court was satisfied that the evidence was true, requires to be further considered ; and it requires to be further considered whether section 133 of the indian evidence act read with section 114 illustration (h), does not merely intend to lay down that a conviction upon the uncorroborated testimony of an accomplice is not illegal where the presumption of untrustworthiness attaching to ..... section 157 of the indian evidence act, 1872, which reproduces in a simplified form the provision in section 31 of act ii of 1855 and enacts that ''in order to corroborate the testimony of a witness, any former statement made by such witness relating to the same fact, at or about the time when the fact took place, or before any authority legally ..... in addition to proving the consistency of the witness might be of value if it was made before any pardon was tendered to the accomplice as it might weaken the suspicion attached to his testimony as being given under the temptation created by the offer of a conditional ..... .....

Muthukumaraswami Pillai and Seven ors. Vs. King-emperor

Court : Chennai

Reported in : (1912)ILR35Mad397

..... point is whether the previous statements of the sixth and twelfth witnessed for the prosecution to inspector veeraraghava aiyar, the thirty-fist witness, ware admissible as not made to an authority legally competent to investigate the fact within the meaning of section 157 of the indian evidence act if; is not suggested that when the statements were made the inspector was competent to investigate the charge of conspiracy, a non-cognizable offence, on which the accused have been convicted, but it ..... and that it would be open to the court to convict on the uncorroborated testimony of an accomplice if the court was satisfied that the evidence was true, requires to be further considered; and it requires to be further considered whether section 133 of the indian evidence act read with section 114, illustration (6), does not merely intend to lay down that a conviction upon the uncorroborated testimony of an accomplice is not illegal where the presumption of untrustworthiness attaching to the evidence of an accomplice is rebutted by special circumstances.30 ..... be said, with reference to the observation that the statement of an accomplice does not improve by repetition, that the previous abatement in addition to proving the consistency of the witness might be of value if it was made before any pardon was tendered to the accomplice as it might weaken the suspicion attached to his testimony as being given under the temptation created by the offer of a conditional ..... i.l.r. (1906) ..... .(1906) calc .....

Ratnaswami Padayachi and ors. Vs. Kuppuswami Ayyar and ors.

Court : Chennai

Reported in : (1948)2MLJ234

..... it is argued by the learned counsel for the appellants that section 48 of the civil procedure code does not provide for any extension of time except in the cases which are provided for in that very section and that the lower appellate court was wrong in applying section 4 of the indian limitation act or section 10 of the general clauses act or in relying on any general principle in favour of the decree-holder. ..... nataraja : air1922mad268 where it was held that section 15 of the indian limitation act cannot be availed of by a decree-holder to get over the bar of section 48 of the civil procedure code which provides for a maximum period of twelve years only. ..... objection was taken by the judgment-debtor that no order could be passed on the execution petition by reason of the provisions of section 48, civil procedure code which provides for an absolute term of twelve years within which the execution petition should be filed. ..... it is further argued that it is really a condition precedent for a proper execution petition that it should be presented within the period of twelve years provided for in section 48 of the civil procedure code and in that view the principle of the decision in chenchu ramana v. ..... the principle that a party should not suffer for the act of the court and that if there is no court sitting on the last day when he should do any particular act he will be in time if he does it on the next clay when the court sits is too well established to be challenged now. .....

Christinamary Stella Vs. Dr. Vijay Siddharaj and anr.

Court : Chennai

Reported in : (1979)1MLJ57

..... respondent contracted a marriage with another woman within the meaning of section 3(8) of the indian divorce act when the former spouse of his was alive and without her consent ..... the pleadings or in the course of the hearing of the petition or at any other specific subsequent stage, this could be taken into consideration and a mere accent upon the verb 'shall' in section 47 shall not be the sole criteria for the dismissal of a petition by a wife who is faced with a circumstance where her husband has openly violated the matrimonial bondage and taken a second wife ..... in marriage during the subsistence of the first spouse the application for dissolution of marriage was filed in the district court of pudukkottai under section 10 of the indian divorce act. ..... no doubt, the language of section 47 of the divorce act says that every petition under the act for a decree of dissolution of marriage, or of nullity of marriage, or of judicial separation shall state that there is not any collusion or connivance ..... merits, the mere absence of a specific plea about the absence of collusion would not vitiate the entire matter so as to compel a court exercising jurisdiction under the indian divorce act, to dismiss the petition in limine. ..... act which entitled her to present a petition for dissolution of marriage under section 10 of the divorce act ..... as to collusion has not been expressly mentioned and that such a reference as to collusion is the sine qua non for the grant of relief under the indian divorce act. .....

Muthukumarsawmi Pillai and ors. Vs. Emperor

Court : Chennai

Reported in : 14Ind.Cas.896

..... the subject is contained in section 157 of the indian evidence act, 1872, which re-produces in a simplified form the provision in section 31 of act ii of 1855 and enacts that, 'in order, to corroborate the testimony of a witness, any former statement made by such witness relating to the same fact, at or about the time when the fact took place, or before any authority legally competent to investigate the fact, ..... and the ordinary police officers in the various districts of the presidency, was evidence sufficient to support the finding--though not perhaps so full as if this objection had been taken when the statements were tendered in evidence and had not been reserved for argument after the evidence for both sides had been closed ..... that the statement of an accomplice does not improve by repetition, that the previous statement in addition to proving the consistency of the witness might be of value if it was made before any pardon was tendered to the accomplice as it might weaken the suspicion attached to his testimony as being given under the temptation created by the offer of a conditional ..... by wilfully concealing any thing essential or by giving false evidence, may be tried for the very offence in respect of which the pardon was tendered or for any other offence of which they appear to have been guilty in connection with the same matter and the very statements made by them may be given as evidence against them when they are placed on their trial after the pardon has been forfeited .....

M.C. Mannaier and anr. Vs. P.G. Gopal and anr.

Court : Chennai

Reported in : (1972)2MLJ415

..... and that, consequently, no suit to compel registration would lie' dealing with that argument, the bench pointed out (page 132):the third contention was not seriously pressed and when we find that part vi of the act of presenting documents for registration deals with documents the registration of which is either compulsory or optional, we have no hesitation in holding that the provisions of part vii for ..... a petition to the district court in order to establish his right 'to have such document registered.the petition shall be in the form contained in the schedule to this act, or as near thereto as circumstances will permit, and shall be accompanied by copies of the reasons recorded under sections 82 and 83, and the statements in the petition shall be verified by the petitioner in manner required by law for the verification of plaints, and the petition shall, where ..... 100 executed by members of an undivided hindu family, is compulsory under clause (2), section 17 of the indian registration act xx of 1866, or whether such deed comes under the term 'instrument of partition' in clause 7, section 18 of the said act, the high court passed the following ruling: it appears to the high court that the registration is optional and that, the judge is therefore right in thinking ..... registration, therefore, of that part of the document can be compelled as against the legal representatives of the executant, if the document was-really executed by the executant just as its registration could .....

P. Kandiah thevar Vs. Third Income-tax Officer and anr.

Court : Chennai

Reported in : AIR1964Mad305; [1963]49ITR665(Mad)

..... existed in the assessee in securing a non-disclosure of the statement made by him under the repealed act, in so far as the statements of the nature mentioned in section 137(3)(xii) are concerned, the legislature did to pur mind liberate such statements from the prohibition against ..... since the assessment proceedings in which this statement was made related to a period long prior to the coming into force of the act of 1961, the grant of a copy or the refusal thereof must be governed by section 54 of the repealed act and further that the income-tax officer is under no legal duty to grant a copy of the statement.5. ..... by the second respondent was necessary for being marked in evidence in the trial of the suit and accordingly applied under section 137 of the income-tax act, 1961, for grant of copies of his own deposition as .well as that of the second respondent. ..... of the petitioner's own deposition, but he refused to grant a copy of statement made by the second respondent on the ground that section 54 of the indian income-tax act of 1922 prevented the grant of such a copy. ..... be open to the petitioner when such a situation arises, to obtain the copy from the income-tax officer, which in the light of our interpretation of section 137(3)(xxi) the income-tax ..... not satisfied that the extraordinary jurisdiction of this court should be invoked or should be exercised in favour of the petitioner solely on the ground that conditions might arise in the future, when this statement might be necessary. .....