Judgment Search Results Home > Cases Phrase: indian railway board act 1905 section 4 repealed Court: chennai Page 2 of about 22,205 results (0.194 seconds)

Pentakota Audinarayana Naidu Vs. the Panchayat Board of Munagapaka Rep ...

Court : Chennai

Reported in : AIR1940Mad660; (1940)1MLJ582

..... paid voluntarily under a mistake of fact, such as the parties were under in this case, namely, in regard to the territorial limits of the board's jurisdiction, it is recoverable under section 72 of the indian contract act. that a mistake like this was purely a mistake of fact cannot be doubted. it was so held by lord alverstone, c.j., in ..... imperial bank of india ltd. i.l.r.(1925) 50 bom. 49, in support of his contention that since the plaintiff was negligent in ascertaining the truth, section 72, indian contract act, would be of no help to him. a reference to the decision would however show that it does not support the proposition for which it has been cited. it was ..... the contract act which provides that a contract is not voidable because it was caused by a mistake as to any law in force in british india, it has been decided in some cases that the mistake, to entitle a party to get the relief, must be one of fact and not of law - see appavu chettiar v. south indian railway co. ltd .....

Commissioner of Income Tax Vs. (1) Indian Overseas Bank (2) Bharat Ove ...

Court : Chennai

Reported in : [2000]244ITR120(Mad)

..... , of interest on sticky loans in cases where the assessee is a bank.2. as long back as on 25-8-1924, the central board under the indian income tax act, 1922, had directed, as a result of the conclusions arrived at in the conference of the income tax commissioners, that the interest accruing to money lenders who ..... actually received if the conditions of the circular are satisfied.'regarding the nature and extent of the power of the central board of direct taxes, under section 119 of the income tax act, the court observed :'the board has the statutory power under section 119 to tone down the rigour of the law for the benefit of the assessee ..... to that account, provided the income tax officer is satisfied that recovery is practically impossible.in this connection, the board desires that a record of such loans and interest thereon should be kept in a permanent file to act as an aide memoire both for allowing deductions and for charging tax on recoveries in subsequent assessments. the whole idea .....

S.B. Adityan and Others Vs. First Income-tax Officer, Madras.

Court : Chennai

Reported in : [1964]52ITR453(Mad)

..... a writ of prohibition to forbear the income-tax officer, special investigation 'a' circle, from proceeding with enquiries commenced under section 34 of the indian income-tax act in regard to the assessment years 1955-56, 1956-57, 1957-58 and 1958-59 respectively. in writ petitions nos. 277, 281 and ..... commissioner in the exercise of his appellate functions.'the central board of revenue which is constituted by the central board of revenue act, 1924 (iv of 1924), is at the apex of the hierarchy of executive authorities constituted under the indian income-tax act. it has got powers of superintendence and control over the ..... whole of the department. it has got powers to make rules and to issue orders, instructions and directions to all officers and persons employed in the execution of this act .....

Sheik Ali Vs. Sheik Mohamed

Court : Chennai

Reported in : (1966)2MLJ346

..... of the foreign decree or judgment. it is only thereafter, and never until then, the procedural laws as lex fori will be attracted to execution. the indian limitation act can possibly apply to such execution only after filing a certified copy of the foreign decree or judgment as required by section 44-a(1). it is argued ..... . learned counsel argues that though section 44-a does not by itself provide for limitation for execution, it is settled that by operation of international law, the indian limitation act, as part of procedure, will govern and apply to execution locally of foreign judgment. he submits that article 182 is the proper article and that if that ..... j., in uthamarama v. abdul kassim and company (1963) 2 m.l.j. 412 to the effect that the period of limitation as prescribed by the indian limitation act for execution of a decree by the district court would equally apply to a foreign decree of the kind covered by the reciprocal arrangement required reconsideration. the learned referring .....

Thayar Ammal and ors. Vs. Lakshmi Ammal and anr.

Court : Chennai

Reported in : (1895)ILR18Mad331

..... , i think that those authorities form no useful guides for determining the present question, owing to important differences which exist between the provisions of article 116 of the indian act and the rules of limitation governing similar cases in england.29. the difference is most marked as to mortgages of personalty, for under the english law no specific period ..... stated, is only another name for 'compensation for money withheld.' it is therefore difficult to see how it can be rightly contended that interest awarded under the corresponding indian act xxxii of 1839 is not such compensation so as to make article 116 inapplicable to the case.26. it was next urged for the plaintiffs, so far as i ..... if 3 and 4 will. iv, cap. 27, section 42, had applied to that case, the mortgagee could not have recovered more than six years' interest. as to indian cases, the decision of muttusami ayyar and best, jj., in badi bibi sahibal v. sami filial i.l.r. 18 mad. 257 and the cases therein referred to fully .....

Rajani Sivakumar and Ramesh Vs. Duraikannu,

Court : Chennai

..... be in existence at the expiration of that period, and to whom, if he attains full age, the interest created is to belong.17. section 114 of the indian succession act states as follows:section 114: rule against perpetuity--no bequest is valid whereby the vesting of the thing bequeathed may be delayed beyond the life-time of one or ..... in such circumstances, it is the duty of the appellants herein to prove that ex.b-1 will is hit by section 114 of the indian succession act and section 14 of the transfer of proprety act. per contra, the deceased first plaintiff-nagalakshmi was claiming partition only on the basis of ex.b-1 will, merely because the properties have ..... counsel for the appellants would submit that ex.b-1 is hit by section 14 of the transfer of property act and section 114 of the indian succession act. in such circumstances, if ex.b-1 goes, as per the hindu succession act, who succeeded the properties is not disclosed. there is no material available before court to show that when .....

Nagammal Mills Ltd. Vs. Commissioner of Income-tax

Court : Chennai

Reported in : [1974]94ITR387(Mad)

..... development rebate reserve created by the assessee over and above the 75% fixed under the proviso (b) to clause (vib) of section 10(2) of the indian income-tax act, 1922.4. the super profits tax officer disallowed the claim for the inclusion of the above four items in the computation of capital for the reason that they ..... 1961, the whole of the profits of the company remained unappropriated to any specific account or specific purpose and no reserve has been created out of the profits by the board of directors or by the general body of shareholders and, therefore, they cannot be treated as reserves contemplated by rule 1 of the second schedule. it, however, held ..... 30th april, 1961, it made a profit of rs. 9,91,092. the balance of profit brought forward from the earlier year was rs. 2,12,352. the board of directors in their report dated november 12, 1961, to the shareholders recommended the following appropriations for the year.rs. 1.provision for taxation (after adjustment of the surplus .....

K.V.V. Ardhanari Chettiar and Co., by Managing Partner K.V.V. Ardhanar ...

Court : Chennai

Reported in : AIR1956Mad483; (1956)1MLJ6

..... paid nor engaged to pay on the value so declared by way of compensation for increased risk as required by section 75 of the indian railways act as the consigned articles come within the second schedule to the act and are worth more than rs. 300. they therefore contended that they are not liable for any damages or compensation.4. both the ..... to establish by evidence that the goods have been lost, when alone they could deny the plaintiff any compensation by invoking section 75(1) of the indian railways act to their aid. in considering this question, mr. ramaswami ayyangar took me through a number of decisions of the several high courts which considered the meaning of the ..... .8. reliance was placed by the trial court on the decision of our high court in m. & s.m. railway co., ltd. v. haridoss banmali doss : (1918)35mlj35 , which was a case under section 77 of the indian railways act. in that case the goods were delivered not to the consignee, but to a different person and therefore it was a .....

A. Sambandhan Vs. Regional Traffic Superintendent Southern Rly. Tiruch ...

Court : Chennai

Reported in : AIR1959Mad68; (1959)IILLJ613Mad

..... application to non-gazetted railway servants under their control. similar rule-making power in conferred on the general manager of indian railways under rule 157 which runs thus:'the general managers of indian railway have full powers to make rules with regard ..... like the appellant are admittedly contained in the indian railway establishment code, which consists in the main of all the rules made in exercise of the power of the governor general in council under sub-section (2) of section 241 of the government of india act, 1935. if is common ground that these statutory rules ..... continue to be in force even after the commencement of the constitution by virtue of article 313 of the constitution.rule 156 of these rules provides that the railway board have full powers to make rules of general .....

R.S. Sankaranarayana Reddiar Vs. the Taluk Board of Aruppukottai Throu ...

Court : Chennai

Reported in : AIR1938Mad211; (1937)2MLJ903

..... he was bound to. this action of the president is not justified before me; the levy is impeached as not being in accordance with the provisions of the local boards act and the rules framed thereunder.2. two main grounds are alleged, namely:(i) no notice was served on the petitioner calling on him to furnish a return as required ..... 1931 and 30th september, 1931, respectively, without serving the notice required by sub-r. (1) of rule 19/11-a of schedule iv to the madras district municipalities act, 1920 (madras act v of 1920).madras local boards act (madras act xiv of 1920).3. this notification purports to have been issued under rule 12 of the transitional provisions of madras ..... at which the profits and gains' of the business of the person against whom the levy is sought to be made 'are computed under section 10 of the indian income-tax act, 1922, for the purpose of assessing the income-tax'. it is not disputed that the petitioner was assessed to income-tax for the year 1930-1931 (vide ex .....