Court : Allahabad
Reported in : [1954]26ITR112(All)
..... .in this connection reference may be made to certain english decisions though the language of the english and indian income-tax acts not being exactly similar much assistance cannot be derived from those decisions.rowlatt, j., in great western railway company v. bater said that the words meant that 'an office or employment which was a subsisting, permanent ..... given by rowlatt, j., was accepted by the house of lords in great western railway company v. bater and in mcmillan v. guest h. m. (inspector of taxes).though it may not be necessary to import into the interpretation of the indian statute an interpretation which rowlatt, j., pointed out might lead to certain difficulties, the ..... master of the rolls pointed out the difficulties in accepting this as an absolute definition and by way of illustration mentioned that though the manager of a railway company could be said to be holding an office, an engine driver would not be deemed to be holding an office, or employment of profit, and mentioned .....
Tag this Judgment!Court : Allahabad
Reported in : [1952]21ITR325(All)
..... the buildings. reliance is placed by learned counsel on the decision of their lordships of the judicial committee on rhodesia railways ltd. v. income tax collector, bechuanaland protectorate. that was a case where the assessee was a railway company and it owned extensive railway lines, 394 miles being situate in the in the bechuanaland protectorate. out of these 394 miles of track protectorate 74 ..... such business, profession or vocation.'for the buildings owned by the assessee depreciation is allowed by the department in accordance with clause (vi) of section 10(2) of the indian income-tax act and the tribunal appears to have made a mistake a referring to section 10(2)(xv) instead of to section 10(2)(v). section 10(2)(v) is as .....
Tag this Judgment!Court : Allahabad
Reported in : 2003(2)AWC1321; [2003(97)FLR221]; (2003)IILLJ732All; (2003)2UPLBEC1147
..... the control of, thecentral government, (d) of a major port, mine, oil-field or railway company, the central government. (ii) in any other case, the state government ; 5. a perusal of the definitions given under both the acts are substantially different. this appropriate government under the payment of gratuity act, in the present facts of the case would be the central government. even according ..... the state board of trustees constituted under section 5a and section 5b respectively of the employees provident fund and miscellaneous provisions act, 1952 (19 of 1952). or the 'indian airlines' and 'air india' corporations established under section 3 of the air corporations act, 1953 (27 of 1953), or the life insurance corporation of india established under section 3 of the life insurance corporation .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1963All55
..... which needed some explanation. they enquired from the past directors but found their replies unsatisfactory. they then applied to this court under section 195 ot the indian companies act of 1913 to direct tha examination of the directors on oath. the application was opposed but was ultimately allowed and the director in-charge seth radhey lal ..... (1892) 3 ch 577 vaughan williams, j. dealing with a summons issued under section 10 of the companies (winding up) act, 1890, which corresponded to section 165 of the companies act, 1862 and secj tion 235 of the indian companies act of 1913, laid down that summons in such cases should be in the form given in mr. palmer's ..... the replies too were not very satisfactory.the liquidators then filed this application under section 235 of the indian companies act on the 1st august 1952, against the three former directors ot the company. the accounting year of the company used to run from the 1st october each year to the 30th september on the following year. in .....
Tag this Judgment!Court : Allahabad
Reported in : (1922)ILR44All218
..... indian railways act (no. ix of 1890), which empowers a railway administration to impose conditions, not inconsistent with the act or with any general rule thereunder, with respect to the receiving, forwarding or delivering of any animals or goods. we were asked to hold, in effect, with reference to certain public notifications said to have been issued by the east indian railway company ..... , and reproduced in a manual of general rules shown to us, that this company ..... with wharfage, and section 47(1)(f) of the indian railways act empowers the railway companies to make general rules consistent with the act for regulating the terms and conditions on which the railway administration will warehouse or retain goods at any station on behalf .....
Tag this Judgment!Court : Allahabad
Reported in : (1921)ILR43All623; 64Ind.Cas.868
..... notice charges, in all rs. 905-8-0. the east indian railway company replied that fazal ilahi knew that the consignment could not be despatched by passenger train and fraudulently induced their employes to accept the consignment for despatch by passenger train, that, their servants having acted outside the scope of their authority, no contract had come into ..... consignment, if it was found that by some mistake of the clerk concerned an under-charge had been made.13. under section 72 of the indian railways act the position of the railway company carrying goods for another, is that of a bailee; and it is bound to carry the goods under ordinary circumstances within a reasonable time. ..... unreasonable period; and if they did so, they did it on their own responsibility. it is contended on behalf of the railway company that the goods could not have been sent under the indian explosives act (iv of 1884) without prepayment having been made for their despatch; but the plaintiff had paid what he was asked .....
Tag this Judgment!Court : Allahabad
Reported in : (1900)ILR22All361
..... show that he overlooked the important provisions of section 76, which cast, not on the plaintiff, but on the railway company, the burden of establishing the circumstances which, under section 151 and 152 of the indian contract act, would exonerate the bailee from liability. it was sufficient for the plaintiff to prove delivery of the goods to the ..... jj.1. the facts which gave rise to the suit were these. the plaintiff's agent consigned to the defendant company 30 bales of cotton for conveyance to bakhtiarpur, a station on the east indian railway. twenty-eight of these bales were loaded in a wagon on the 3rd january 1896, and the wagon was attached to ..... railway company and the fact that the goods were destroyed whilst in the custody of the company. those facts being admitted in this case, it was for the company to establish the circumstances .....
Tag this Judgment!Court : Allahabad
Reported in : (1896)ILR18All42
..... is ordinarily known as a 'risk note,' in other words, it is a document purporting to limit the responsibility of the east indian railway company, for the loss, destruction or deterioration of goods delivered to the said company to be carried by railway. it is admitted by both the parties to the appeal that the agreement is in writing, signed by the persons sending the ..... of act no. ix of 1890. under this agreement the consignor, who had the option of forwarding his goods at an ordinary rate, in which case the railway administration would have been responsible for their loss, elected, instead of paying that ordinary rate, to pay a lower charge, and in consideration of such lower charge agreed and undertook to hold the east indian railway company .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1925All562
boys, j.1. in this case a firm called balram dag fakir chand carrying on business at; basra in the district of ballia sued the great indian peninsula railway company for compensation to the amount of rs. 1,271-8-0 on account of the price of two bales of yarn with interest thereon on the allegation that they delivered ..... delivered at basra in the district of ballia and that the railway company failed to deliver the goods in accordance with their contract.2. it is admitted that the goods were sent under the owner's risk-note b, that risk-note is no longer in current use but with that act we are not concerned; nor with the question of what may ..... be the effect of our interpretation of the old rules on any new risk-notes that may now be in force.3. it is clear that prima facie the plaintiff was entitled to recover damages against the railway company and the railway company could only escape by proving .....
Tag this Judgment!Court : Allahabad
Reported in : 1(1985)ACC385
..... the goods and what are the consequences of the refusal. it is conceded on behalf of the plaintiff that there is no provision in the indian railways act, or the rules framed under that act, requiring railway officials to make a note as regards the condition or weight or goods at the time of delivery. the weight authority is in favour of ..... rules will be declared to be ultra vires and not binding upon those who have to dealt with the railway company. thus rule 27(a) b. and n.w. railway framed under section 54, railways act, is it ultra vires.so this authority did not deal with rule 118 aforesaid.16. the next authority relied upon by learned counsel for the ..... weigh goods or certify shortage at the time of delivery. hence a consignee will not be justified in refusing to take delivery of goods on the ground that the railway company did not grant re-weighment before delivery. if the consignee be dissatisfied either with the amount of freight charged or the condition of the goods, when they arrived .....
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