Court : Orissa
Decided on : Jan-16-1956
Reported in : [1956]30ITR248(Orissa)
..... the year under their management. the position would be made clear by reference to some parallel sections of other similar acts.4. our attention has been drawn to the provisions of section 41(2) of the indian income-tax act running as follows :'(2) nothing contained in sub-section (i) shall prevent either the direct assessment of the ..... order of assessment against the petitioner personally is illegal and without jurisdiction as it is in contravention of the previous section 13 of orissa agricultural income-tax act, 1947 (orissa act no. xxiv of 1947). under the provisions of this section, the department is to proceed against the court of wards only and not against the petitioner ..... management of the court of wards till 16th march, 1953, when a release order was passed. in the meantime under the provisions of the orissa estates abolition act, 1951 (act no. i of 1952), the estate vested in the state of orissa on 29th december, 1952. the agricultural income-tax department issued a notice on the .....
Tag this Judgment!Court : Orissa
Decided on : Feb-15-1956
Reported in : AIR1956Ori186
..... the joint family must be considered to be a unit and must be deemed to be one person within the meaning of section 4, indian companies act, the expression 'person' is defined in the general clauses act as follows:'unless there is something repugnant in the context or in the subject, the term 'person' will include any association or body ..... g. and j. burns and the action was a partnership action to take the accounts and wind up the business of what was called the clyde steam navigation company, which was a partnership between the plaintiffs and sir john burns, and the dealings and transactions of that partnership related to the sailings of steamships from the clyde. ..... 'sirikant lal v. sidheshwarr prasad', 1937 pat 455 (air v24) (k), that a joint hindu family being a legal person according to hindu law lawfully represented by and acting through the managing member or head thereof-is included ordinarily in the term a person'. in 1937 pat 455 (air v 24) (k), fazl all j., observed, following .....
Tag this Judgment!Court : Orissa
Decided on : Nov-22-1956
Reported in : AIR1957Ori203
..... made or refused.' in the case of ilr 8 cal 317 (d), it was held that. 'the power given to the court by section 34 of the indian companies act of 1868 is discretionary, and the court will not order a transfer to be registered, where the alleged transferor is not before the court, and there is ..... oppose, being vitally interested in the proceedings and might be seriously prejudiced by an order for rectification made behind his back and the jurisdiction under section 38 of the indian companies act is unlimited. this case, in my opinion, does not help opposite party no. i. in the course of the judgment, the learned judge mookerjee j., observed. ..... by the state of orissa through the secretary to the government of orissa, finance department under section 38 of the indian companies act (act vii of 1913) praying to order that the register of members of the company (the indian chemical products limited). opposite party no. i be rectified by inserting therein the name of the petitioner as the holder .....
Tag this Judgment!Court : Orissa
Decided on : Jan-10-1956
Reported in : AIR1956Ori114
..... and has no such agent, the notice shall be sent to him at his last known residence address or place of business and registered under part iii, indian post office act, 1866',these are clear and mandatory provisions. i searched the entire record, but could not find the notices or any mention that the notices were served. ..... days from the publication of the notice mentioned in section 9, sub-section (1) take possession of any waste or arable lands needed for public purposes or for a company. such land shall thereupon (vest absolutely in the government), free from all encumbrances. (2) whenever, owing to any sudden change in the channel of any navigable ..... river or other unforeseen emergency, it becomes necessary for any railway administration to acquire the immediate possession of any land for the maintenance oftheir traffic or for the purpose of making thereon a river-side or ghat station, or of .....
Tag this Judgment!Court : Orissa
Decided on : Feb-21-1956
Reported in : AIR1956Ori210; 21(1955)CLT199
..... through jogi chakra and consequently ordinarily they would be bound by that the said compromise decree. 3. it is now well-settled by a series of decisions (both english and indian) that though a compromise decree may not operate as res judicata under section 11. civil p. c. it would operate as estoppel by judgment which will be as effective between ..... fraud or other considerations; but so long as it is not set aside it is as effective as a decision on merits. 4. these principles have been followed in innumerable indian decisions and i need refer only to ramrao v. dattadayal, air 1948 nag 364 (d) and raja of venkatagiri v. madras province, air. 1947 mad 5, (2) (e). 5. so .....
Tag this Judgment!Court : Orissa
Decided on : Aug-21-1956
Reported in : AIR1957Ori63
..... case of members of the mohammedan family. in similar circumstances in the reported case their lordships, on the discussion of the principle, relied upon ss. 88 and 90. indian trusts act to come to the same conclusion:'where male members of a family live in union so as to have jointness in mess, business and property, there can be little difficulty ..... same board reported in bal krishna v. ram krishna, air 1931 pc 154 (i). the passage appears at page 156: 'it ts clear to their lordships that in the indian courts this question was argued as one of fact. before the board it has been put as one of law. the separation of one member of the family, it is ..... in tracing their relations inter se to an implied agreement which clothes each with a representative capacity in reference to his co-sharers. each must be deemed to be acting not only for himself, but for all the dealings with regard to joint property and business. accordingly any acquisitions made by any one member should be considered to have .....
Tag this Judgment!Court : Orissa
Decided on : Sep-04-1956
Reported in : AIR1957Ori1
..... )ded.in the madras case reported in kameswar rao(sic)agannadha sastry, air 1941 mad 405 (b), the(sic)was one under the madras hereditary village(sic)ces act (madras act 3 of 1895). in that case,(sic)plaintiff's suit was for declaration that the defendant is not the adopted son and as such is cog-nizable by a civil ..... , the vacancy having arisen in the village office.9. mr. m.s. rao, learned counsel for the respondents, contended that the suit is not maintainable in view of the act, in its present form. mr. rao relied upon a decision of the judicial committee of the privy council reported in seoparsan singh v. ramanandan prasad, 43 ind app 91: ..... decree or order is sought thereby, and it shall be lawful for civil courts to make binding declarations of right without granting consequential relief.'now section 42, specific relief act is in the following terms:'any person entitled to any legal character, or to any right as to any property, may institute a suit against any person denying or .....
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