Court : Kolkata
Reported in : AIR1941Cal465
..... was whether the quarry stone could possibly be included in the reservation. no more clearer case of absurdity could, in my opinion, arise than a railway company purchasing a quarry and leaving out the stone. it is my view, therefore, that the statement of the land acquisition collector in the proceedings of ..... purpose-construction of midnapur jheria extension. exception. quarries not valued.3. 1920 acquisition. purpose-'excavation and removal of morum and laterite stone for the use of the railway company.' exception. quarries valued.4. 1935 acquisition. purpose - morum quarries. no exception. quarries valued.28. acquisitions nos. 1 and 4 fall into the same category ..... between the various statutes in england such as those relating to canals, waterworks, railways, and so forth, under which the english cases were decided and the land acquisition act read with mines acquisition act of 1885. under the indian system no doubt the land under the declaration immediately vests in the crown, and .....
Tag this Judgment!Court : Chennai
Reported in : [1940]8ITR280(Mad)
..... only point taken on behalf of the company. as the correctness of the decision in the madras and southern mahratta railway company limited v. commissioners of inland revenue is not challenged, i fail to see any basis for ..... ., in the madras and southern mahratta railway company limited v. commissioners of inland revenue mr. grant has contended on behalf of the company that the payment of interest on the pound 5,000,000 in london cannot be regarded as profits accruing or arising in british india within the meaning of section 4 of the indian income-tax act, 1922. in fact this is the .....
Tag this Judgment!Court : Chennai
Reported in : (1940)2MLJ110
..... commissioner of income-tax bombay (1931) 5 i.t.c. 108, the bombay high court had to consider whether section 4(1) of the indian income-tax act, 1922, applied in these circumstances. a company registered in indore, a native state, entered into an. agreement with a firm in bombay under which the firm was to open and maintain at ..... regarded as profits accruing or arising in british india within the meaning of section 4 of the indian income-tax act, 1922. in fact this is the only point taken on behalf of the company. as the correctness of the decision in the madras and southern mahratta railway co. ltd. v. the commissioner of inland revenue (1926) 12 tax cas 1111, ..... interest received in london. in order that the question may be decided the commissioner of income-tax, in agreement with the company, has referred to this court under the provisions of section 66(1) of the indian income-tax act, 1922, the following question:whether the said sum of rs. 23,33,333 being the equivalent in rupees of the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom252; (1940)42BOMLR491
..... to all citizens is not and cannot itself form the basis of a cause of action. this distinction- has been clearly pointed out in appavoo chettiar v. the south indian railway company : air1929mad177 in the following words (p. 271) :-in the present case the mistake of law is a mistake as to the general law in british india-a law ..... parvateppa v. hubli municipality : air1937bom491 . in my opinion it is not necessary to decide this point.2. the contention of the respondents that article 96 of the indian limitation act applies is unsound. the claim in the plaint is based on the fact that the levy of the tax was illegal. the recovery of such payment falls under ..... article 62 of the indian limitation act. in suryajirao v. sidhanath : air1925bom435 the court of wards representing the estate of the minor jahagirdar served a notice on the plaintiffs to pay a higher assessment. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom97
..... 89 applies, but in my opinion this is not so. the company did not hold the dividend in a fiduciary capacity: in re severn and wye and severn bridge railway co. (1896) 1 ch 559. there is in the indian limitation act no article barring generally an action in debt though many particular actions ..... 116 includes a document registered with the registrar of joint stock companies under the companies act. in the general clauses act 'registered' is defined as meaning registered in british india under the law for the time being in force for the registration of documents. the indian companies act, though no doubt not primarily concerned with the registration of ..... documents, is nevertheless the law in force relating to the registration of certain documents affecting companies. in my view, therefore, the plaintiff's claim falls under article 116 .....
Tag this Judgment!Court : Mumbai
Reported in : [1940]8ITR337(Bom)
..... that art. 89 applies, but in my opinion this is not so. the company did not hold the dividend in a fiduciary capacity : in re seven and wye and seven bridge railway co. there is in the indian limitation act no article barring generally an action in debt though many particular actions in debt ..... 116 includes a document registered with the registrar of joint stock companies under the companies act. in the general clauses act 'registered' is defined as meaning registered in british india under the law for the time being in force for the registration of documents. the indian companies act, though no doubt not primarily concerned with the registration of ..... documents, is nevertheless the law in force relating to the registration of certain documents affecting companies. in my view, therefore, the plaintiffs claim falls under the articles. if .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1939All649
..... j.1. this is a plaintiff's application, in revision under section 25, small cause court act. it; arises out of a suit brought by the plaintiff against two railway companies having their headquarters at bombay - the bombay port trust railway and the great indian peninsular railway - to recover a sum of rs. 260 which is made up of the following items : ..... it appears that each consignment was also re-weighed, presumably for the purpose of determining the exact amount of undercharge to be realized from the plaintiff and the railway company charged rs. 8 per consignment on that account. they further charged a sum of rs. 5 as demurrage in respect of the third consignment. the plaintiff ..... any amount that may have been omitted or undercharged.8. it has been held in several oases decided by this court; that this condition authorizes the railway company to re-classify any goods whioh have been wrongly classified at the station of despatch and to re-calculate the rate applicable to the goods on re- .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1939Cal377
..... upon the plaintiffs to prove that the damage to the goods consigned by them was due to misconduct on the part of the servants of the railway. as far as the best indian railway company are concerned, there is a clear finding in the judgment of the learned small cause court judge to the effect that the plaintiffs had failed to ..... , railways act, and presumably the b.n. ry. was added as a co-defendant, having regard to the latter portion ..... plaintiffs to recover the damages which they claimed.2. having regard to the provisions of section 80, railways act, the suit was brought by the plaintiffs against the e.i. ry. company and also against the b.n. ry. company. the former railway was the one to which goods were delivered by the consignor thereof within the meaning of section 80 .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1939Bom283; [1939]7ITR195(Bom)
..... of lord macmillan in the tata hydro electric agencies, bombay v. income-tax commissioner, bombay presidency and aden.now, in the pondicherry case the facts were that the pondicherry railway company ltd. were bound to pay to the french government one-half of its net profits, and lord macmillan in the privy council observed as follows :-'a payment out of ..... pondicherry case which i have quoted above was again explained by lord macmillan himself in tata hydro electric agencies, ltd. v. the income-tax commissioner, bombay. in the indian radio and cable communications company v. commissioner of income-tax, bombay, lord maugham, l.c. observed as follows :-'it may be admitted that, as mr. latter contended, it is not ..... beaumont, c.j. - this is a reference made by the income-tax commissioner under section 66(2) of the indian income-tax act. the question which he has raised is this -'whether in the circumstances of the case, in computing the assessees income from their business as managing agents of .....
Tag this Judgment!Court : Chennai
Reported in : AIR1939Mad489; (1939)1MLJ620
..... an outsider previously made must be formally cancelled. these rules are not applicable to the provident fund of the madras and southern mahratta railway. we have examined the rules of the madras and southern mahratta railway company's provident fund and they do not contain anything corresponding to rule 7(2), (3) and (4) of the general provident ..... at any time and it also provides that if the depositor is not a hindu, mohammadan, buddhist or other person exempted from the operation of the indian succession act any declaration already submitted by him shall forthwith become null and void on the occasion of his marriage or re-marriage and a fresh declaration shall be required ..... is an appeal from an order of the learned district judge of chittoor on a petition by a brahmin lady named lakshmamma under section 372 of the indian succession act. the lady alleged that she was the widow of one p. sambiah sarma who had died while in employment as a station master on the madras and .....
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