Court : Madhya Pradesh
Reported in : [1942]10ITR60(MP)
..... a joint family business under clause (3) of section 25-a section 5 of the indian partnership act comes into operation and renders this agreement invalid. section 5 says, 'the relation of partnership arise from contract and not from status; and in particular, the members of a hindu undivided family ..... opinion the case is concluded by the provisions of section 25a of the income-tax act read with section 5 of the indian partnership act. sec. 25a, clause (1), says,'where, at the time of making an assessment under section 23, it is claimed ..... the alleged partners was filed, and that is the very date when the income-tax officer refused registration. section 26 (1) of the act makes it clear that the deed must be filed before the making of the assessment, and this it is argued was done.in our ..... this is an application under section 66 (3) of the indian income-tax act.the commissioner of income-tax refused to state a case, the applicants case us that chhedi lal and sons. .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1953CriLJ253
..... it should be construed in a liberal sense and its meaning should not be restricted to mean a contract of guarantee as defined under section 126 contract act.9. the portion of section 87d, indore companies act which is similar to the same section of indian companies act, that is material for the purposes of this appeal, runs as follows:87d.1. no company shall ..... agents alone, or by the kalyanmal mills alone. in case of default, the bank could have sued either of the two and could have under section 43 of the contract act excluded the right of a joint promisor to he sued along with the co-promisor. in this sense, it can be said the mills took a liability for the ..... a share-holder of the mills, lodged a complaint on 21.1.50 against the two respondents? under section 87d of the indore companies act which is identically the same as section 87d of the indian companies act. the complaint also alleged that the loan had been repaid to the bank on 31.12.48. the complaint was dismissed and the accused .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1963MP242
..... is incorporated in the explanation to section 73 of the contract act. it runs thus:'in estimating the loss or damage arising from the breach of a contract the means which exist of remedying the inconvenience caused by the non-performance of the contract must be taken into account.'in frost v. knight, (1872) 7 ex 111 (115), cock-burn, c. j ..... contractor could not be saddled with such heavy damages as rs. 41,500/-, even if he committed breach of the contract. reliance is placed on clause (2) of the conditions of auction and section 73 of the contract act. whether in each case, the liability of the contractor was limited to forfeiture of rs. 500/- and to further ..... at his risk. any loss to government accruing by such auction will be recovered from the original purchaser, as arrears of land revenue under section 82 of the indian forest act, 1927.'clause (7) reads thus:'the unsuccessful bidders shall have to sign the bid sheet immediately and the agreement bond at the close of the day's auction .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1959MP120
..... the right any proprietary interest in the land and so that sort of right was not an 'encumbrance' within the meaning of the madhya pradesh abolition of proprietary rights act. but the contract there was to 'pluck, collect and carry away' the leaves. the only kind of leaves that can be 'plucked' are those that are growing on trees and ..... in the first case, the privy council dealt with a question as to the application of section 10(2), paragraph (xii) of the indian income-tax act, 1922, and considered whether the expenditure incurred over obtaining tendu leaves under short-term contracts with government and other owners of forests was on revenue account or on capital account. the point whether the ..... should be regarded as a sale of goods or merely an agreement to sell. 14. section 4 of the sale of goods act, 1930, is as follows:-- '4(1). a contract of sale of goods is a contract whereby the seller transfers or agrees to transfer the property in goods to the buyer for a price. there may be a .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : 1957CriLJ188
..... 94 of the cri. p. c., deals with summons to produce documents, its sub-clause (3) states that:nothing in this section shall be deemed to affect the indian evidence act, 1872, sections 123 and 124.order 11, rule 19(2) of the civil p. c. runs as follows:where on an application for an order for inspection privilege is claimed ..... duncan v. cammell laird and co. ltd. 1942 ac 624 (c), where the facts were that a submarine 'thetis' which had been built by the respondents under contract with the admiralty, was undergoing her submergence tests failed to return to the surface with the result that ninety-nine men lost their lives.a large number of actions were ..... thinks that these letters when they were claimed to be privileged could not have been inspected by the learned court.4. now, there are three sections of the indian evidence act which are relevant here and are re-produced below:section 123 : no one shall be permitted to give any evidence derived from unpublished official records relating to any .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1957MP24
..... date for the filing of defendant's reply. on this date the defendant non-applicant presented an application under section 34, arbitration act, for the stay of the suit stating chat one of the terms of the contract between the parties was that all matters, claims and disputes arising in respect of the terms and the conditions thereof, were to ..... be settled by parties in indore by reference to the sole arbitration of the indian motion pictures distributors' association, bombay, and that any award made ..... that on the adjourned hearing he would file a reply taking the objection that the plaintiff's suit should be stayed in view of a term in the contract about the settlement of disputes between the parties by reference to arbitration. the petition for the stay of the suit was heard by the very judge who had .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1957MP157
..... the railway administrations was that of bailee. they were, therefore, bound to take only the amount of care which has been enjoined on a bailee under section 151 of the indian contract act, 1872. % has been held in dwarkanath v. r. s. n. co., ltd. (e) (supra), the burden of proving negligence on the part of the servants of the ..... only provides for their liability and not for frame of the suit. the expression 'railway administration' or 'administration' has been defined in section 3 (6) of the indian railways act, and is wide enough to include the government administering the railways. section 79 of the code of civil procedure enacts that where a suit is instituted against the central ..... india v. firm museram kishunprasad, ilr, (1950) nag 212 : (air 1950 nag 85) (c) was referred to and distinguished.the nagpur case had arisen before the indian independence act was passed, and appears not to be intended to apply to cases arising after that enactment. it is no doubt true that section 80 of the .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1957MP40; [1957]8STC286(MP)
..... and no other.in air 1954 sc 459 (b), the supreme court considered the validity of certain provisions of u. p. sales-tax act, 1948, in so far as it imposed a tax on forward contracts. in connection with that question it was observed that a liability to be assessed to sales-tax can arise only if there is a completed ..... means any transfer of property in goods for cash or deferred payment or other valuable consideration including a transfer of property in goods made in course of execution of a contract but does not include a mortgage, hypothecation, charge or pledge.' the material part of section 2(q) which defines 'turnover' is:--' 'turnover' means the aggregate amount for which ..... . the province of madras'. (1.950) 2 stc 1 (l): --'mohanlal jogani rice and atta mills v. state of assam', (19531 4 stc 129: (air 3953 assam 42) (m); -- 'indian leaf tobacco development co. ltd. v. state of madras', (1954) 5 stc 354 (n), are also to the same effect. in all these cases the question of the liability of .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1957MP89
..... pyarelal is concerned. the question is if it has abated as a whole.4. there appears no doubt that the suit is governed by section 45 of the indian contract act, (aet no. ix of 1872), which is reproduced below:45. devolution of joint rights.--when a person has made a promise to two or more persons jointly, then, unless a contrary ..... liable in damages to the plaintiffs. it has, however, determined the damages at the rate prevailing at satna, arid not at lillosh (calcutta) on 28-7-1947 when the contract was broken. in this view, it awarded to the plaintiffs, ks. 1914/1/- for damages instead of rs. 9524-9-0 is claimed. this appeal was accordingly filed by ..... intention appears from the contract, the right to claim performance rests, as between him and them, with them during their joint lives, and after the death of any of them, .....
Tag this Judgment!Court : Madhya Pradesh
Reported in : AIR1957MP45; [1957]8STC294(MP)
..... shaping the stones into another marketable commodity.5. now it cannot be denied that the metal which the assessee produces is 'goods' within the meaning of the indian sale of goods act or the constitution. once we reach the conclusion that what he produces is 'goods' and that some process of manufacture enters into it, in our opinion, ..... sidings according to his contracts and who sells this metal for constructions of roads and as ballast etc. the short question, therefore, is whether the ..... transactions are taxable sales within the meaning of section 2 (a) of the act?' 2. for the purposes of answering these questions a few facts have to be narrated. the assessee is one g. r. kulkarni. he is a railway contractor, who takes on contracts the digging and preparing of gitti (metal) and collecting it at the railway .....
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