Court : Gujarat
Reported in : AIR1966Guj6
..... assigned by mere endorsement and that the assignee will have the right of instituting a suit for recovering compensation for breach of the liability undertaken by the railway administration under section 72 of the indian railways act. but, the question which requires serious consideration is whether the right aforesaid is, in fact an actionable claim. tambe j., has considered this question at pages 43 ..... forward the goods to broach; that the pharmaceuticals then consigned the goods to the railway company and got the railway receipt issued to 'self'; that the railway receipt was endorsed by the new era trading company to the central bank of india ltd.; that the latter endorsed the railway receipt in favour of mohanlal; that mohanlal was a servant of petitioner and that mohanlal ultimately made .....
Tag this Judgment!Court : Gujarat
Reported in : (1964)10GLR1041; [1965]55ITR46(Guj)
..... e to the income tax act, 1918. the rules under schedule e to the indian income tax act, 1918, contained the same provisions which were contained in the rules relating to schedule be in the english income tax act, 1842, and which were relied upon by lord atkinson in the judgment in great western railway company's case to which we ..... which was sought to be brought withing the schedule e by the crown. the assessee was a railway company and one hall was a clerk in the employ of the assessee. section 6 of the english income tax act, 1860, made a railway company assessable to 'duties payable under schedule e in respect of all offices and employments of profits' ..... held in or under the railway company. the question which arose for decision was whether by virtue of section 6, the assessee .....
Tag this Judgment!Court : Gujarat
Reported in : (1965)6GLR282
..... formulated by lord du parcq we do not consider it necessary to examine whether there are any further limitations qualifications or exceptions to the rule as applied to indian statutes as have been accepted in the united kingdom which have been set out and expounded at pages 438-443 of the sixth edition of craies on statutes. ..... intendment mentioned was applied to india by their lordships of the privy council in province of bombay v. municipal corporation of the city of bombay and another 73 indian appeals 271 and that the principle so recognised by their lordships of the privy council was the common law of this country at the date when the constitution was ..... having regard to the provision contained in rule 4 still there would be a discretion left with the railway employees to do acts contrary to the prohibition contained in the order. but there is a clear distinction between an officer acting within the discharge of his duty for which he would be certainly answerable to his employer and a .....
Tag this Judgment!Court : Gujarat
Reported in : [1964]54ITR37(Guj)
..... assessment year 1948-49. the assessee is private limited registered under the dhrangadhra state companies act, 1939, and carries on business as an authorized dealer of the products of dhrangadhra chemical works limited at dhrangadhra. during the relevant period dhrangadhra was a native indian state outside what was then know as british india. the assessee was thus ..... subject matter of these sales were sent by rail from dhrangadhra to various places in british india. the prices charged were f.o.r. dhrangadhra and the railway receipts were taken in the name of the buyers and were either agents. the sale proceeds in respect of the first category of sales where the payment was ..... 78a was on the assessee and the assessee had failed to discharge that burden as no facts relating to the control or exercise of the affairs of the company relating to the period 1st september, 1939, to 31st march, 1946, were placed before the revenue authorities to determine the applicability of section 78a. the tribunal .....
Tag this Judgment!Court : Gujarat
Reported in : [1966]60ITR674(Guj)
..... assessment year 1948-49. the assessee is private limited registered under the dhrangadhra state companies act, 1939, and carries on business as an authorized dealer of the products of dhrangadhra chemical works limited at dhrangadhra. during the relevant period dhrangadhra was a native indian state outside what was then know as british india. the assessee was thus ..... subject matter of these sales were sent by rail from dhrangadhra to various places in british india. the prices charged were f.o.r. dhrangadhra and the railway receipts were taken in the name of the buyers and were either agents. the sale proceeds in respect of the first category of sales where the payment was ..... 78a was on the assessee and the assessee had failed to discharge that burden as no facts relating to the control or exercise of the affairs of the company relating to the period 1st september, 1939, to 31st march, 1946, were placed before the revenue authorities to determine the applicability of section 78a. the tribunal .....
Tag this Judgment!Court : Gujarat
Reported in : (1965)6GLR698
..... section 45-g and section 45-l of the banking companies act 1949 as amended by act 52 of 1953 provision has been made for public examination of persons against whom an inquiry is made. provisions are also made under section 140 of the indian companies act 1913 section 240 of the companies act 1956 section 19(2) of the foreign exchange regulations ..... section 171-a of the sea customs act 8 of 1878 section 54 of the calcutta police act section 10 of the medical and toilet preparation act 11 of 1955 section 8 of the official secrets ..... causes such document or thing to be produced instead of attending personally to produce the same.(3) nothing in this section shall be deemed to affect the indian evidence act 1872 sections 123 and 124 or to apply to a letter postcard telegram or other document or any parcel or thing in the custody of the postal .....
Tag this Judgment!Court : Gujarat
Reported in : (1965)6GLR477
..... for an application under that section and since no period of limitation for such an application is provided by the first schedule to the limitation act the indian companies act 1913 is a special law providing for such an application a period of limitation different from the period of limitation provided therefor by the ..... see how any analogy can be drawn between section 9(1)(c) of the provincial insolvency act and section 235 of the indian companies act 1913 under section 235 of the indian companies act 1913 the rights and liabilities created by acts of misapplication retainer misfeasance or breach of trust continue to exist irrespective of the fact whether proceedings ..... the question which arises in these appeals is a narrow one namely whether section 18 of the limitation act applies to an application under section 235 of the indian companies act 1913 section 235 of the indian companies act 1913 requires an application under that section to be made within three years from the date of the .....
Tag this Judgment!Court : Gujarat
Reported in : AIR1968Guj17; 1968CriLJ150
..... .1. this appeal is directed against the order of the special judge at ahmedabad convicting the appellant under section 161, indian penal code, and under section 5(1)(d) read with section 5(2) of the prevention of corruption act, 1947, and sentencing him to suffer rigorous imprisonment for both the offences for one year and to pay a fine ..... instructed not to touch the notes till the time they were given to the appellant on his demand. they were further instructed to go to the maninagar office in company with the panch witness zahiruddin and hand over the amount to the appellant if he demanded the same. witness zahiruddin was instructed to try and see and also hear ..... itself. it may, for instance, raise a reasonable doubt in the mind of the judge whether the accused had the requisite intention laid down in section 299 of the indian penal code. if the judge has such reasonable doubt, he has to acquit the accused, for in that event the prosecution will have failed to proved conclusively the guilt .....
Tag this Judgment!Court : Gujarat
Reported in : [1966]61ITR226(Guj)
..... year 1960-61, and, therefore, we are no more concerned with the notice relating to the assessment year 1961-62.2. the petitioner is a company registered under the indian companies act, 1956, its object being, inter alia, the promotion and protection of the interests of its members who deal in cotton and other allied commodities, ..... the maintenance of uniformity in the said trade and the regulating and controlling of transactions in cotton and other commodities. the petitioner-company was incorporated on october ..... a total loss of rs. 30,072, presumably treating the activities of the petitioner-company as business and also treating the receipts excluding the exempted receipts as falling under section 10 of the 1922 act. for the assessment year 1960-61, of which the year of account was calendar year 1959, the income- .....
Tag this Judgment!Court : Gujarat
Reported in : (1967)8GLR436
..... the plaintiff's suit holding:(1) that as the notice claim under section 77 was one of non-delivery, it was not a valid notice under section 77 of the indian railways act, and(2) therefore, the suit must fail.on that finding the trial court held that there was no necessity of giving any finding on issues nos. 6 and 7. ..... case. the claim in that case was made against the general manager, m. & s.m. railway. both the notices under section 77 of the railways act and section 80 of the code as well as the suit had been directed against the general manager of the railway company alone. if, therefore, the contents of the notice did not reveal any intention to sue the ..... sample which were different than the present suit consignments. the plaintiff's next witness is one dalpatram parekh, ex. 72, who is the chief godownkeeper working in the lipton company, central godown, at jetalsar for the last nine years. in para 5 he has in terms stated that the tea sale in calcutta began in june when tea was received .....
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