Court : Chennai
Reported in : (1902)ILR25Mad457
..... judgment debt in england, if there were no special legislative provision affecting that right in the particular case. in answer to the argument that section 183 of the indian companies act (x of 1866) was such special legislative provision, he held that as the crown was not either expressly or by implication bound by section 183, the prerogative ..... collector of moradabad v. muhamad daimkhan i.l.r. 2 all. 196. i may here refer to section 212 of the indian companies act, 1882, which corresponds to and substantially reproduces section 183 of the act of 1866, with a proviso that nothing in that section applies to proceedings by government and also to section 411 of the ..... as exhausting the category.48. this rule of interpretation was followed in robinson v. canadian pacific railway company [1892] a.c. 481 in regard to the construction of section in the civil code of lower canada and recently in an indian case in norendra nath sircar v. kamalbasini dasi l.r. 23 indap 18 in construing section 111 .....
Tag this Judgment!Court : Chennai
Reported in : [1973]87ITR602(Mad)
..... power to correct the errors in the accounts of an insurance business. the relevant observations are these :' it is clear that the income-tax act contemplates that the assessment of insurance companies should be carried out not according to the ordinary principles applicable to business concerns as laid down in section 10, but in quite a different ..... estimate the present value of the future payment dependent upon a contingency and deduct such estimated value before the profits of the business are ascertained. reference was made to southern railway of peru v. owen, [1957] 32 i.t.r. 737; [1957] a.c. 334 ; [1956] 36 t.c. 602 (h.l.) wherein lord oaksey had stated ..... case of marine insurance to be deducted as a reserve for unexpired risks for the purposes of assessing income-tax even in respect of assessments under the indian income-tax act, 1922. the learned counsel for the assessee contends that the statutory reserve for unexpired risks is not a contingent liability, but is in the nature of .....
Tag this Judgment!Court : Chennai
Reported in : 34Ind.Cas.6
..... therefore, a mere right to sue which cannot be transferred under the transfer of property act, whatever may be the english law as to such rights to compensation coming under the head of 'profits' which might be transferred along with the land. [see metropolitan railway company v. defries (1876) 2 q.b.d. 387 : 25 w.r. 841 and ..... on an implied contract to pay a fair rent. but it is inadvisable to extend to india the whole of the english law of implied contracts, under the indian contract act, many cases of implied contracts under english law are dealt with specially under the head of relations resembling those created by contract.' [see gibson v. kirk 11 ..... rs. 95, because according to my view the damages for use and occupation of the three-fourths share between 8th december 1911 and 23rd october 1912 cannot, under the indian law, be validly transferred. see seetamma v. venkataramanayya 21 ind. cas. 3877. whether my view that there is sufficient evidence that the defendant paid rent after 1905 .....
Tag this Judgment!Court : Chennai
Reported in : (1974)2MLJ179
..... m. and s. m. railway company limited v municipal council, bezwada and distinguished the same from the case before them.14. the decision of the supreme court in gujarat electricity board v. girdharlal motilal and ors. : [1969]1scr589 dealt with the scope of section 6(1) (a) of the electricity act, 1910 as amended in 1959. ..... any person not being a local authority, the state electricity board shall(a) in the case of a license granted before the commencement of the indian electricity (amendment) act, 1959 on the expiration of each such period as is specified in the licence.......... have the option of purchasing the undertaking and such option shall ..... exercise of the powers conferred on the gujarat electricity board by virtue of section 71 of the electricity (supply) act, 1948, read together with section 6 of the indian electricity act, 1910, as amended by the indian electricity (amendment; act, 1959 (xxxii of 1959) this is to give you notice that the gujarat electricity board has decided to .....
Tag this Judgment!Court : Chennai
Reported in : AIR1924Mad517
phillips, j.1. so far as the goods bought from kaveri chetty are concerned, it is obvious that plaintiffs can claim no damages and this is practically conceded in argument. under section 91 of the indian contract act the other goods had been delivered to munisacni chetty and properties in them had passed to him. plaintiffs in consigning the goods, some of which had never been their property, only acted as munisami's agents. if the property had passed from plaintiffs they have sustained no loss by the non-delivery of the goods and consequently no damages dawes v. peck [1977] 8 t.r. 330 is authority for holding that consignee alone can sue in such a case and it does not seem to me that section 72(3) of the indian railways act has any application here for the responsibility of the railway company is not affected, but that responsibility is to the consignee and not to his agent, the consignor.2. the petition is allowed and plaintiff's suit is dismissed with costs throughout.
Tag this Judgment!Court : Chennai
Reported in : 129Ind.Cas.633; (1930)59MLJ674
..... this question was considered in the first case in respect of a will and in the other case as regards a risk note to be signed and delivered to the railway company. in another calcutta case, namely, abdul gafur v. queen-empress i.l.r. (1896) c. 896 the same question arose in . connection with a warrant ..... defect pointed out in' that judgment, it was held that the person obstructing the execution of such a warrant could not be convicted under section 186 of the indian penal code. in a decision of this court reported in lakshmanacharyulu v. venkataramanujacharyulu : air1926mad827 it was held that for purposes of a valid acknowledgment under section ..... 19 of the limitation act, initials are not equivalent to signature. though there is no direct authority in respect of the word 'signed' occurring in section 265, clause (2) of the .....
Tag this Judgment!Court : Chennai
Reported in : (1901)ILR24Mad205
..... mad. 10 was one of an unfinished house and we were not satisfied that any provision of the act had been contravened. the cases, tuticorin municipality v south indian railway i.l.r. 13 mad. 78 and municipal council, cocanada v. royal insurance company, liverpool i.l.r. 21 mad. 5 are on the other aide of the line. the last ..... orders for another person, with no power to make contracts. an attempt was made to distinguish the cases on the ground that according to section 4 of the indian contract act the acceptance of a proposal is not binding on the acceptor until he becomes aware of it. that rule of law has, in our opinion, no bearing ..... . in regard to the substantial question there are two points to be considered--it has to be ascertained whether the company was exercising any art, profession, trade or calling specified in the schedule to the act, and whether the company exercised such art, profession, trade, or calling within the municipality within the meaning of the 53rd section. the business .....
Tag this Judgment!Court : Chennai
Reported in : AIR1953Mad408; [1952]21ITR375(Mad); (1952)2MLJ22
..... in british india. a large volume of business amounting to several lakhs was done by the company. as the company is resident outside british india, the question raised was whether its income was to any extent assessable under the indian income-tax act. its income could be assessed to tax, as if it accrued or arose or was ..... of coal to (1) state-managed and company-managed railways in british india, (2) the madras electric supply corporation ltd., and other customers in british india (marked out by the appellate tribunal) constitute profits accruing or arising in british india within the meaning of section 4 of the indian income-tax act; (2) whether, on the facts and ..... in british india, other than those mentioned in question (1), accrued or arose to the assessee company directly or indirectly through or from a business connection in british india within the meaning of section 42(1) of the indian income-tax act? (4) whether, on the facts and in the circumstances of the case, section 42(3) .....
Tag this Judgment!Court : Chennai
Reported in : (1984)ILLJ140Mad
..... . 7. in abdul rehman abdul gafur v. paul : (1962)iillj693bom , desai, j. of the bombay high court dealt with mazgon dock ltd., incorporated under the indian companies act. the union of india purchased the whole of the share capital. in spite of complete government control, the learned judge held the industry could not be one carried on ..... the management of the mills. apart from this, it is not claimed that the central government had any share in the mills. the mills was a company incorporated under the indian companies act. the import and implications of this section have also got to be assessed. there are a few pronouncements of other high courts, which have dealt with ..... or under the authority of the government means either the industry carried on directly by a department of the government, such as the posts and telegraphs or the railway, or one carried on by such department through the instrumentality of an agent. it was also pointed out that where a statute setting up a corporation states .....
Tag this Judgment!Court : Chennai
Reported in : (1984)1MLJ228
..... case.7. in abdul rahman abdul gafur v. paul : (1962)iillj693bom , desai, j., of the bombay high court dealt with mazgaon dock limited incorporated under the indian companies act. the union of india purchased the whole of the share capital. in spite of complete government control, the learned judge held, the industry could not be one carried on ..... the management of the mills. apart from this, it is not claimed that the central government held any share in the mills. the mills was a company incorporated under the indian companies act. the import and implications of this action have also got to be assessed. there are a few pronouncements of other high courts, which have dealt ..... under the authority of the government means either the industry carried on directly by a department of the government, such as the posts and telegraphs or the railway or one carried on by such department through the instrumentality of an agent. it was also pointed out that where a statute setting up a corporation states .....
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