Court : Supreme Court of India
Reported in : AIR1973SC569; (1972)2SCC200; [1973]1SCR139
..... so far as the revenue sale was concerned, the high court, after setting out the terms of section 7 of the land improvement loans act 19 of 1883, held that only that land sold was to be excluded from the purview of the principle 'of lis pendens /for the improvement ..... the provisions of the civil procedure code and there was no specific provision for them in the limitation act the high court could frame its own rule prescribing the mode and time for making such applications.5. ..... :in the final decree proceedings, the trial court were to consider what were the properties for the improvement of which the loans under the land improvement loans act were taken by the first defendant, in respect of those properties alone the doctrine of lis pendens will not apply. ..... this meant that, unless it was proved that munisami, in taking a loan under the act, was acting as the karta of the joint hindu family of which ayyaswamy was a member, recovery of arrears could only be made ..... -(1) subject to such rules as may be made under section 10, all loans granted under this act, all interest (if any) chargeable thereon, and costs (if any) incurred in making the same shall, when they become due be recoverable by the collector in all or any of the following modes, namely ..... above, consisting of items given in schedule 'b' to the plaint, on the ground, inter-alia, that these sales, of joint property in suit, were struck by the doctrine of lis pendens embodied in section 52 of the indian transfer of property act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC430; [1972]86ITR417(SC); (1972)2SCC704; [1973]2SCR134
..... the following question was referred to the high court of calcutta by the income-tax appellate tribunal (hereinafter called the 'tribunal') under section 66(1) of the income-tax act, 1922 :whether on the facts and in the circumstances of the case and on a proper construction of the terms of the relevant contracts the sales covered by the bills of lading in the name of the buyers in five cases ..... from the purchaser; his delivery of the goods to the carrier is, according to the express terms of section 32 only 'prima facie deemed to be a delivery of the goods to the buyer'; and under section 28 of the sale of goods act, as under the common law (an exposition of which will be found in the judgments of the members of the exchequer chamber in the old case of startup v. ..... contract that has been entered into between the buyer and the seller in this case is in the form of a sold note by the seller's broker in calcutta in the form of the indian jute mills association for jute contracts with variations in respect of some of the terms. ..... inasmuch as those innovation of commercial credit have been developed by the maritime powers of which england was the leader a reference to english decisions will be of ..... arrived; and it is still more wrong to say that he must defer the tender of the bill of lading until after the goods have been landed, inspected and accepted.by a reference to section 32 of the sale of goods act (corresponding to section 38 of the indian sale of goods act) kennedy l.j. at p. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC165; 1973CriLJ235; 1973MhLJ144(SC); (1973)4SCC23; [1973]2SCR377
..... the investigating officer seems to have acted without the requisite sense of responsibility essential for fair and just police investigation into serious accidents like the present, with the result that important evidence which was available and should easily .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1034; (1973)1SCC216; [1973]2SCR502; [1973]31STC178(SC)
..... section (2), there shall be levied and paid, for each assessment year or part thereof, a tax on the turnover, to be determined in such manner as may be prescribed, of first purchases made by a dealer or through a dealer, acting as a purchasing agent in respect of such goods or class of goods, and at such rates, not exceeding two paise per rupee in the case of foodgrains, including cereals and pulses, and five paise per rupee in the case of ..... court held that by the fiction in section 10(2) (vii) second proviso read with section 2 (6c) of the indian income-tax act, 1922 what is really not income is, for the purpose of computation of assessable income, made taxable income.23. ..... contrary, every notification issued or purporting to have been issued under section 3-a or section 3-d of the principal act before the commencement of this act shall be deemed to have been issued under that section as amended by this act and shall be so interpreted and be deemed to be and always to have been as valid as if the provisions of this act were in force at all material times; and accordingly anything done or any action taken (including any order ..... tax twice over on the same commodity in respect of the goods liable to be taxed at a single point;(3) that the newly added explanation to section 3-d read with section 7 of the amending act amounts to an unlawful usurpation of judicial power by the legislature;(4) the newly added explanation ii to section 3-d is violative of article 14 of the constitution. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1973)2CTR(SC)84
..... in sub-section (2), there shall be levied and paid, for each assessment year or part thereof, a tax on the turnover, to be determined in such manner as may be prescribed, of first purchases made by a dealer or through a dealer, acting as a purchasing agent in respect of such goods or class of goods, and at such rates, not exceeding two paise per rupee in the case of foodgrains including cereals & pulses and five paise per rupee in the case of other ..... the contrary, every notification issued or purporting to have been issued under section 3-a or section 3-d of the principal act before the commencement of this act shall be deemed to have been issued under that section as amended by this act and shall be so interpreted and be deemed to be and always to have been as valid as if the provisions of this act were in force at all material times; and accordingly anything done or any action taken (including any order made ..... and shall be so interpreted and be deemed to be and always to have been issued under that section as amended by the amending act and shall be so interpreted and be deemed to be and always to have been as valid as if the provisions of the amending act were in force at all material times and accordingly; anything done or any action taken (including any order made, proceedings taken, jurisdiction exercised, assessment made, or tax levied), collected or paid, ..... . 2(6c) of the indian income-tax act, 1922 what is really not income is, for the purpose of computation of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC211; 1973CriLJ271; (1973)3SCC688
..... the appellant ghasita alias ghasi ram in this appeal by special leave has been convicted by the sessions judge, hamirpur for the offence of murder under section 302, indian penal code and sentenced to death. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1073; 1973CriLJ850; (1973)3SCC647; [1973]3SCR313
..... this report which is detailed has been drafted in a form which, according to the counsel, suggests that its author has at least some knowledge of legal phraseology and of some sections of the indian penal code as also of the criminal procedure code. ..... it is true that under the law there is nothing which prevents us from acting upon the testimony of these two eyewitnesses and upholding the conviction of the appellants, but rules of prudence and safety have to be taken into ..... , having given the matter our anxious thought even though we hold that we find nothing improbable in the statements of these two eye-witnesses, we think it proper not to act on the uncorroborated testimony of these witnesses. ..... court dated may 18, 1970 acquitting on appeal the six respondents in this court who were convicted by the court of the first temporary civil & sessions judge, pratapgarh on september 1, 1969, of various offences under the indian penal code. ..... p.ws 1 and 2 are held to be trustworthy witnesses then there does not seem to be any cogent reason for not acting upon their evidence. ..... the circumstances of this case, according to the appellant's counsel the evidence of p.ws 1 and 2 had been rightly accepted by the trial court and the high court erroneously required further corroboration for acting upon their evidence. ..... to decline to act upon the testimony of these witnesses merely because of the absence of other witnesses to corroborate them in court, is to defeat the cause of justice in this .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1461; (1973)4SCC225; [1973]SuppSCR1
..... the resolution was adopted, the legal sovereignty over india remained vested in the british crown and british parliament, and when that power was transferred, it was transferred to the constituent assembly by the indian independence, act, 1947, sections 6 and 8 of which conferred on the constituent assembly the power to enact a constitution, as well as the full powers to make laws which were not to ..... by amendment of theconstitutionnotwithstanding anything contained in article 304 of the constitution, the provisions of this constitution relating to the reservation of seats for the muslims, the scheduled castes, the scheduled tribes or the indian christians either in parliament or in the legislature of any state for the time being specified in part i of the first schedule shall not be amended during a period of ten years ..... again reiterated as follows: when the constituent assembly has completed its labours, his majesty's government will recommend to parliament such action as may be necessary for the cession of sovereignty to the indian people, subject only to two matters which are mentioned in the statement and which, we believe are not controversial, namely, adequate provision for the protection of the minorities (paragraph 20 of ..... 55. article 55, inter alia, provides that the united nations shall promote universal respect for, and observance of human rights and fundamental ..... position" in the constitution, it is seeking to read kant's transcendental idealism into the constitution .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC396; (1974)1SCC202; [1974]2SCR530; 1974(6)LC237(SC)
..... so repealed or anything duly done or suffered thereunder; or(c) affect any right, privilege, obligation or liability acquired, accrued or incurred under any enactment so repealed; or(e) affect any remedy, or any investigation or legal proceeding commenced before the repealing act shall have come into operation in respect of any such right, privilege, obligation, liability; penalty, forfeiture or punishment as aforesaid:and any such remedy may be enforced and any such investigation or legal proceeding may be continued ..... it is true that a division bench of the calcutta high court in the case cited, dealing with a situation where an act had been repealed by another, observed :-the disability, which was imposed by the previous law having been removed, there was nothing that stood in the way of the plaintiffs recovering rent at the contract rate, ..... to give exclusive possession there need not be express words to that effect; it is sufficient if the nature of the acts to be done by the grantee requires that he should have exclusive possession.the grant of an exclusive right to a benefit can, however, be inferred only from language which is clear and explicit. ..... in this court, however, an additional ground has been urged by the respondent that the act having been repealed by the uttar pradesh urban buildings (regulation of letting, rent and eviction) act, 1972 (act of 1972) (for short, called the later act), the board is entitled to an ejectment decree even if exs. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1974SC1084; (1974)1SCC446; [1974]2SCR679
..... mode for the course of his benefaction the court cannot innovate and undo, but where a general charitable goal is projected and particular objects and modes are indicated the court, acting to fulfil the broader benevolence of the donor and to avert the frustration of the good to the community, reconstructs, as nearly as may be, the charitable intent and makes viable what otherwise ..... import by analogy what is not germane to the general law of trusts, but we need have no inhibitions in administering the law by invoking the universal rules of equity and good conscience upheld by the english judges, though also sanctified by the statute relating to private trusts. ..... 1.i do not think that anybody who was not a lawyer could for one moment doubt that the university were bound to return at once to the living subscribers the moneys which had been sent to them for a scheme which they had abandoned; but we are asked to say that although that ..... conditions precedent : a charitable gift may be made subject to conditions precedent, as that the institution which is too benefit shall perform some act or that if the trust is declared unlawful it shall revert, or that the gift shall take effect only if the testator's estate be sufficient for the intended object, or amount to a certain sum or that ..... is whether the indian trusts act, 1882, applies ..... this context in in re university of london medical sciences institute fund ..... the university of london was minded in 1902 to found an institute of medical sciences .....
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