Judgment Search Results Home > Cases Phrase: interpretation clause Court: allahabad Page 15 of about 12,049 results (0.044 seconds)

Gangeshwar Limited and anr. Vs. Union of India (Uoi), Supdt. Ce Mor Ii ...

Court : Allahabad

Reported in : 1992(38)LC181(Allahabad)

..... we have indicated hereinabove the true meaning and interpretation of clause (2) of the notification. ..... we direct the superintendent, central excise, to dispose of the petitioner's application aforesaid under a fresh order in accordance with law and in the light of the interpretation placed by us on clause (2) of the notification. ..... the petitioner's grievance is that the superintendent, central excise, has not correctly followed and applied the terms of clause (2) of the said notification while rejecting this application.5. ..... a reading of the above clause discloses that for determining the rebate which a sugar mill is entitled to on account of excess production during the period 1.12.1974 to 30.9.1975, one has to see what was the average production during the corresponding period of ..... after finding out the average production of the corresponding period of the preceding five years, rebate has to be worked out on the excess production applying the relevant clauses (a) to (b) as may be applicable.4. ..... clause (1) deals with the period 1st october 1974 to 30lh november 1974, whereas clause (2) deals with the period commencing on 1st december 1974 and ending with 30th september 1975. ..... at any rate clauses (1) and (2) mentioned in the table contained in the said notification deal only with the sugar year 1974-75. ..... the petitioner says that his case falls under clause (2). ..... clauses (1) and (2) provide for two distinct situations. .....

Paswara Petrochem Limited Vs. Commissioner of Trade Tax

Court : Allahabad

Reported in : [2003]132STC159(All)

..... the learned tribunal has observed in favour of the applicant as follows :'at the very outset, we would like to make clear that it has not been disputed that the unit fulfilled conditions laid down under clauses (c) and (d) of explanation (5) to section 4-a of the act in as much as production capacity has increased by at least 25 per cent as a result of expansion and additional fixed investment of at least 25 per cent of ..... 26 of 1998 that looking into the unamended explanation (6) which in fact after interpreting that clauses (a) and (b) of the amended explanation (6) are mutually exclusive in view of the decision of the supreme ..... learned tribunal was correct not to consider that notification granting exemption for industrial development should be interpreted purposefully looking to the object of the notification of 1995 especially when all the conditions have ..... 22, 2001 was issued, which was sent by the assistant commissioner of trade tax, head quarter, to the registrar, tribunal, lucknow, which also provided in clause 'kha' that in respect of the unit undertaking expansion 'base production' must be achieved on or before march 31, 2001 in order to get exemption under ..... for the grant of eligibility certificate under the scheme of expansion since the applicant has completed with all the conditions of the field of eligibility.in the case of expansion under clause (b)(ii) the manufacture in excess of base production means the production which falls at any time after march 31, 1990.9. .....

Emperor Vs. Raja Kushal Pal Singh

Court : Allahabad

Reported in : AIR1931All443

..... consider some of the consequences that would follow if we give a wider interpretation to clause (c), section 195. ..... the language of clause (c), sub-section 1, section 195, it may be interpreted in two ways. ..... this rule has been variously interpreted by various courts and a similar rule has been in existence in the criminal procedure code since the ..... is: which of the two interpretations should be accepted? ..... lay a little emphasis on the word 'party' or if we add the words 'as such' after the word 'party,' the meaning of clause (c) would be quite in keeping with the provisions of section 476, criminal p. c.23. ..... sense which is produced by the words 'in or in relation to' is already there and is perfectly conveyed by the language of the words used in clause (c), it would not be necessary to use those words again.24. ..... for these reasons i would hold that clause (c), section 195, applies only to cases where an offence is committed by a party, as such, to a proceeding in any court in respect of a document which has been produced or given in evidence in ..... my opinion, i would read section 476 and clause (c), section 195, as having the same scope. ..... of law undoubtedly is that there can be no complaint by a private person and all complaints that can be filed in respect of offences mentioned in section 195 (1), clauses (b) and (c) must be filed by the court. ..... difference of opinion the matter has been put before a larger bench constituted apparently under clause 27, letters patent of this high court.11. .....

Firm Chunni Lal Mansa Ram Through L. Vidya Ram Vs. Firm Sheo Prasad Ba ...

Court : Allahabad

Reported in : AIR1943All370

..... . before leaving this part of the case, we would note that the interpretation of clauses 3 and 4 suggested in argument before the lower court and again before us leads to an ..... a registered firm and the suit was, therefore, maintainable; that as the defendant had cancelled the whole contract the suit was maintainable for the entire subject-matter of the contract; that clauses (3) and (4) of the contract were not penal but just and proper in view of the fact that time was of the essence of the contract. ..... our judgment, bearing in mind the wording of the contract as a whole, the words 'above contract' can mean nothing different from the words 'this contract' in clause 2 of the contract, that is to say, they can refer to nothing else than the whole contract for the purchase of 50,000 mds ..... . in this letter, the plaintiff firm informed the defendant firm that they were not entitled to take undue advantage of clause (3) of the agreement as the delay in taking delivery was due to the defendant firm intentionally causing loss to the ..... counsel for the plaintiff-appellant sought strenuously to argue, and the same contention was put before the lower court, that clause 3 only applied to cases where delivery had been taken but the goods had not been removed ..... . lastly, we cannot by any means interpret the present contract as divisible into 12 separate contracts or hold that the breach of contract which has taken place on the part of the plaintiff is a sever-able breach giving rise to a claim for .....

The District Co-operative Bank Ltd. and anr. Vs. Deputy Registrar, Co- ...

Court : Allahabad

Reported in : AIR1973All348

..... now if the rigid and literal interpretation of clause (k) of rule 453 (1), adopted by the learned single judge is accepted to be the correct interpretation, then practically for all purposes clause (k) would remain a dead letter as far as the ..... the said clause provides:--'he is otherwise disqualified under any of the provisions of the act or the rules or of the bye-laws of the society,' it was contended that even it the interpretation of clause (k) given by the learned single judge be assumed to be correct, the appellant still was liable to be removed from the office of a member of the managing committee by virtue ..... in regard to the interpretation of clause (k) of rule 453 (1) it was submitted that 'a central bank' as defined in section 2 (k) ..... fact the appellant was a defaulter for a period of at least six months to the primary society of which he was a member as also a delegate, there is no escape from the conclusion that he was a disqualified person by virtue of clause (o) of rule 453 (1) and as such liable to be removed from the office of a member of the managing committee of the bank under rule 454. ..... clear language of the bye-law in question we find it difficult to agree with the interpretation of this bye-law by the learned single judge. ..... the disqualification as a delegate may be incurred under any of the clauses of sub-rule (1) of rule 453 mentioned in rule 86, but the legal consequence of such disqualification will be that he will cease to be a member of the general body .....

Oriental Bank of Commerce and Others Vs. S.M. Chopra

Court : Allahabad

Reported in : 2000(1)AWC594

..... reliance was placed on the terms of the proviso to clause (2) of regulation 20 to justify the action of the bank in terminating the respondent's services earlier but we do not think that the proviso can be interpreted in the manner suggested by learned counsel for the bank ..... sub-section (2) of section 19 provides that without prejudice to the generality of the foregoing power, the regulations may provide for (besides other matters described in other clauses of subsection (2) :(c) delegation of powers and functions of the board of directors of a corresponding new bank to the general manager, director, officer or other employee of ..... two ways of interpreting this clause. ..... the supreme court modified the order passed by the calcutta high court by holding that clause (i) of rule 9 of the service discipline and appeal rules 1979 of the central inland water transport corporation limited is void under section 23 of the ..... the other interpretation is that, when an employee gives a notice of resignation, it becomes effective on the expiry of three months from the ..... on this interpretation, the respondent's resignation would have taken effect on or about 21.4.86 even though he had mentioned a ..... on this interpretation the letter dated ..... a permanent employee whose services are terminated under this clause shall be paid 15 days' basic pay andclearness allowance for each completed year of continuous service in the company as compensation in addition he will be entitled to encashment of leave at his .....

U.P. State Co-operative Land Development Bank, Lucknow and Others Vs. ...

Court : Allahabad

Reported in : 1998(2)AWC1124

..... this revision was taken up, both the parties argued only one question relating to interpretation of clause 10 in view of the provision of section 20 (4) of the u. p ..... illikkal moosakutty, (1996) 9 scc 382 and contended that for the purpose of interpreting the intention of the parties entering into a contract, help is to be taken not only from the entire document but also from the surrounding circumstances and, therefore, the intention appears from the said ..... 20 (4) of the rent act became relevant, admittedly the revisionists were continuing possession and applying the provisions of clause 10 of the lease-deed, became liable to pay rent at the rate of rs, 600 per month till ..... in appropriate cases, interpretation of expression 'at the same rate as rent' may require an interpretation from various circumstances apart from ..... therefore, there is no question of interpreting the said provision further considering other ..... a provision has been made in the said clause that if the lessee did not deliver possession, then he would be liable to pay rent at the rate ..... the contentions of the respective parties, it appears that there is no dispute that clause 10 of the lease-deed governs the issue. ..... in the expression used in clause 10, there is no ambiguity that liability to pay rent at the rate ..... the said clause 10 clearly provided that on expiry of the period of five years, the lease-deed would come to an end and the first party being the present revisionists were required to hand over vacant possession of .....

Controller of Estate Duty Vs. G.N. Khanna

Court : Allahabad

Reported in : (1987)61CTR(All)308; [1987]168ITR319(All); [1987]31TAXMAN354(All)

..... is not possible to distinguish the case on this reasoning because the supreme court has interpreted the clause to mean the same thing as the expressed restrictive clause saying that the legal heirs of the deceased shall have no interest in the goodwill.14 ..... provides that in the absence of a contract to the contrary, every partner shall be entitled to a share in the goodwill like other property of the firm, and it is, therefore, not correct to say that in the absence of a clause in the partnership deed relating to goodwill, the outgoing partners or the legal heirs of the deceased partner are not entitled to any specific portion of the goodwill.21. ..... have, however, made reference to this aspect of the matter for the reason that even though there is no restrictive clause in the deed of partnership relating to goodwill, there is a clause of a limited restrictive nature in the dissolution deed drawn up on the date of retirement of the deceased partner on december ..... instead of saying that the legal heirs of the deceased partner shall have no interest in the goodwill of the firm, the clause provided that the firm shall not be dissolved on the death of a partner and the partner dying shall have no right ..... concurrence of other partners at the time of his retirement, no further amount is liable to be added to the estate of the deceased on account of goodwill particularly when there was no clause in the partnership deed which entitled the retiring partner to a share in the goodwill of the firm. .....

Chandrabhan Srivastava and Another Vs. State of U.P. and Others

Court : Allahabad

..... the question for consideration was about the interpretation of clause (c) of section 18(3) of the act. ..... while interpreting this clause, the court took the view that such adhoc basis appointment shall continue till the regular appointment is being made, if the adhoc appointment has been made following the proper procedure as contemplated in removal of ..... he submitted that almost in a similar situation while interpreting section 18 of u.p. .....

Commissioner of Income-tax Vs. Gulab Rai Govind Pd.

Court : Allahabad

Reported in : [1970]76ITR354(All)

..... learned counsel for the parties cited cases decided before 1929 and after 1929 on the interpretation of clause (c) of section 58, transfer of property act.10. ..... lordships of the supreme court observed on page 304 :'the question whether by the incorporation of such a condition a transaction ostensibly of sale may be regarded as a mortgage is one of intention of the parties to be gathered from the language of the deed interpreted in the light of the surrounding circumstances......what distinguishes the two transactions is the relationship of debtor and creditor and the transfer being a security for the debt. ..... , the tribunal has referred the following question of law to this court:'' whether, on the true interpretation of section 58(c) of the transfer of property act the transaction envisaged by the decree dated february 24, 1939, can be regarded as a mortgage by conditional sale so as to enable the assessee to deduct the bad debt of rs. ..... it was held by the full bench by a majority that if a deed effecting or purporting to effect a sale, after the amendment in clause (c) of section 58 of the transfer of property act came into force, contains any one of the three conditions mentioned in that clause, it is in every case a deed of mortgage by conditional sale. ..... the price of the eight villages appears to have been calculated in terms of clause (6) of the compromise between the parties. ..... a mortgage by conditional sale has been described in clause (c) of section 58, transfer of property act. .....