Court : Gujarat
Reported in : AIR1962Guj10; (1961)2GLR509
..... a litigant to reagitate a cause that has already been decided once by a competent court save by resorting to that provision. it is said that article 164 of the indian limitation act prescribes a period of limitation of 30 days from the date of the defendant's knowledge of the decree in cases where summons is not duly served, and, therefore ..... her back; but she was bound, as soon as she came to know the facts, to come to court in the only manner in which, the sanctity of a solemn act of court can be impeached. she ought to have applied, if possible, to have the decree set aside under section 108, civil procedure code, if she complained only of non-service of ..... a title sanctified by a court sale in execution of a solemn decree of the court. there is no doubt that fraud will re-open and nullify the most solemn acts of courts of justice, and it has been held in a series of cases that a suit will lie for setting aside a decree on the ground of fraud : see .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj269; [1962]32CompCas970(Guj); (1962)0GLR165
..... of members. the petitioner made various allegations in the petition in support of the grounds on the basis of which he claimed the relief under section 153c of the indian companies act, 1913, or in the alternative the relief of winding up. i shall consider those allegations in detail when i deal with the arguments advanced in support of the ..... it emerged after this meeting of the share holders held on 8th october 1960.13. the main relief sought in the petition was under section 153-c of the indian companies act, 1913, and the relief of winding up was only an alternative relief. the learned advocate general who appeared on behalf of the petitioner did not press for the ..... relief under section 153-c of the indian companies act, 1913, but confined his arguments to the alternative relief for winding up. this he could do because even for claiming relief under section 153-c of the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1962Guj128; (1962)0GLR269
..... high court of gujarat. it is true that the high court of gujarat does exercise original jurisdiction in some matters, such as, a few matters arising under the indian companies act and under the banking laws. but, that jurisdiction is different from the jurisdiction which is exercised by the original side of the hgh court of bombay. having regard ..... of law. in its concrete application, on the other hand, we say that parliament has enacted or repealed a law; we speak of the by-laws of a railway company or municipality; we hear of the corn laws or the navigation laws. in the abstract sense we speak of law, or of the law; in the concrete sense ..... in halsbury, third edition, volume 22, page 805, paragraph 1693. that passage is as follows:'1693. stare decisis in special courts or tribunals : the decisions of the railway and canal traffic commission which, before its abolition, was a court of record and of co-ordinate jurisdiction with the queen's bench division, were binding on the commission; .....
Tag this Judgment!Court : Gujarat
Reported in : (1963)4GLR662
..... been unlawfully charged. it is contended by the learned counsel for the railway that demurrage and wharfage are charged in view of section 47(1)(f) of the indian railways act. section 47(1)(f) permits every railway company and in the case of a railway administered by the government an officer to be appointed by the central ..... wharfage means the charge levied on goods for not removing them from the railway premises after the expiry of the free time allowed for such removal.section 47(1) of the indian railways act reads as follows:every railway company and in the case of a railway administered by the government an officer to be appointed by the central ..... government in this behalf shall make general rules consistent with this act for the following purposes namely....sub-sec. (3) .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj154; [1964]52ITR482(Guj)
..... whole, he has of necessity to take into account the liabilities of the business. reliance was placed upon the provisions of the balance sheet as required under the indian, companies act, 1956. under the said act a balance sheet is required to be prepared in the form set out in part i of schedule vi or as near thereto as the circumstances admit. part ..... date being the 31st december, 1956. on 11th may, 1956, a demand notice had been issued on the assesses under section 18-a of the indian income-tax act, 1922, for advance payment of tax requiring the company to pay a sum of rs. 3,59,549/- in four instalments, the instalments being payable on the 15th june, 1956, the 15th september, 1956 .....
Tag this Judgment!Court : Gujarat
Reported in : (1963)0GLR741
..... of tax requiring the company to pay a sum of rs. 3,59,549 in four instalments being payable of the 15th june, 1956, the 15th september, 1956, ..... at the rate appropriate to a company.' the same view was taken by their lordships of the judicial committee in maharajah of pithapuram v. commissioner of income-tax. lord thankerton in delivering the judgment of the board made these observations at page 22 : 'it should be remembered that the indian income-tax act of 1922, as amended from time ..... conclusions. the raipur manufacturing company limited is the assessee in this case. the assessment year in question is the year 1957-58, the relevant valuation date being the 31st december, 1956. on 11th may, 1956, a demand notice had been issued on the assessee under the section 18a of the indian income-tax act, 1922, for advance payment .....
Tag this Judgment!Court : Gujarat
Reported in : [1964]54ITR740(Guj)
..... indian gold mining co. it was held there that a contributory of a company may present a petition to wind up the company where his name appears on the register as the holder of shares, though a trustee may have been appointed under a liquidation petition filed by such contributory, during the period of six months mentioned in section 40 of the companies act ..... article 74, the expression 'the shares which if' held by one person must have the same meaning, and the same meaning of the word held in section 40 of companies act, 1867, must also be right. it is true that the expression held in that case was being construed by chitty j. in the contest of the provisions of the ..... companies act of 1867 and particularly with reference to section 40 where the word held has been used in conjunction with the expression 'registered holder'. but it is clear from the .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)0GLR431; [1964]54ITR749(Guj)
..... indian gold mining co. it was held there that a contributory of a company may present a petition to wind up the company where his name appears on the register as the holder of shares, though a trustee may have been appointed under a liquidation petition filed by such contributory, during the period of six months mentioned in section 40 of the companies act ..... article 74, the expression 'the shares which if' held by one person must have the same meaning, and the same meaning of the word held in section 40 of companies act, 1867, must also be right. it is true that the expression held in that case was being construed by chitty j. in the contest of the provisions of the ..... companies act of 1867 and particularly with reference to section 40 where the word held has been used in conjunction with the expression 'registered holder'. but it is clear from the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1964Guj240; (1964)0GLR1061; [1964]53ITR393(Guj)
..... to the development of the english law of inheritance and they should not, therefore, be allowed to control the plain and grammatical meaning of the provisions of the indian succession act which, is the law applicable in india governing testate succession of a large majority of the people, but we cannot overlook the fact that many of the rules ..... error in considering the matter from the point of view whether the annuity was one which could be computed in terms of immediate cash by outsiders like insurance companies and that the only question which was required to be considered was whether the assessee was entitled to call upon the trustees to commute the annuity into a ..... the annuity into a lump sum grant, for in any view of the matter the annuity could always be commuted into a lump sum grant by outsiders like insurance companies and that the annuity, therefore, did not come within the category specified in section 2(e)(iv). the assessee thereupon preferred an appeal to the tribunal. the .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)0GLR804
..... the petitioners. the reasons are as follows : 29. prior to the enactment of the companies act, 1956, the statute relating to companies was the indian companies act, 1913. there was in the indian companies act, 1913, section 153c which corresponded to sections 397 and 398 of the companies act, 1956. this section was introduced in the indian companies act, 1913, by act lii of 1951 following the enactment of section 210 in the english ..... must be read in connection with them and interpreted by the light of them.' lord collins also said much to the same effect in toronto corporation v. toronto railway (1) [1907] a.c. 315, 324., when he observed : 'this clause is the last of the fasciculus, of which the heading is `track, & c., and ..... railways' and, as was held in hammersmith ry. co. v. brand (2) (1869) l.r. 4 h.l. 171., such a heading is to be regarded as giving the .....
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