Court : Supreme Court of India
Decided on : Mar-20-1967
Reported in : [1968]68ITR181(SC)
..... of account. at best, he could only have had hope of realising something from a decree against baij nath gauri dutt. but even that suit was decided by the civil judge of mathura on the 29th march, 1940, against him. even if this could be said to have been a flicker of hope it was completely snuffed in the assessment year ..... sikri j. 1. the following three questions were referred under section 66(2) of the income-tax act, 1922 : '(1) whether there was any material before the tribunal for the finding that neither of the two amounts of rs. 3,25,000 and rs. 16,005 was a .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Sep-01-1967
Reported in : AIR1968SC279; [1967]37CompCas786(SC); [1968]1SCR430; (1968)37SCC786
..... the company and oppression of the minority shareholders by the group of anandi lal was to file a petition under sections 397 and 398 of the companies act. the learned judge further held that the petition for winding up was instituted with a view 'to unfairly prejudice the interests of the shareholders of the company', respondent having ..... of the petition.' 5. rule 24 which relates to advertisement of petitions provides : '(1) where any petition is required to be advertised, it shall, unless the judge otherwise orders, or these rules otherwise provide, be advertised not less than fourteen days before the date fixed for hearing, in one issue of the official gazette of the ..... set up a rival factory in the name of his son for manufacturing electric conduit pipes. the learned judge directed that the petition be not advertised and be dismissed. 3. in appeal against the order passed by h. r. khanna, j., the high court of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-10-1967
Reported in : AIR1968SC765; 1968CriLJ977; 1968LabIC872; [1968]2SCR227
..... territory thereof may require that the president should suspend the enforcement of any of the fundamental rights conferred by part iii. there is in our opinion no scope for inquiry into the question whether the fundamental right the enforcement of which the president has suspended under art. 359 has anything to do with the security of india which is ..... rule or order thereunder, that action could not be tested on the anvil of those fundamental rights. it was therefore not necessary to make any express provision in the act or the rules for the suspension of the enforecement of the fundamental rights under arts. 14, 21 and 22. the fifth contention must also fail. 14. the sixth ..... of the executive. fifthly, it is urged that in view of the language of the order under art. 359, there should have been an express provision in the act and the rules to the effect that enforcement of fundamental rights under arts. 14, 21 and 22 was suspended and in the absence of such an express provision, the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Apr-10-1967
Reported in : AIR1967SC1916; (1968)0GLR461; [1967]3SCR595
..... lands which have hitherto been ordinarily used for purposes of agriculture only, situate within the sites of towns and cities in which an inquiry into titles has been made under the provisions of bombay act iv of 1868 shall be continued........ first - if such lands are situated in any town or city where there has been in ..... of another tax, the determination of the cess is not by an independent assessment. it is an arithmetical calculation based on the result of assessment under other act or acts. those acts allow the raising of objections and provide for appeals. it is only the result of assessment after scrutiny, objection and appeals which forms the basis for the ..... have been made applicable to all lands, within the limits of the site of any town or city, in which an inquiry into titles has been made under the provisions of bombay act iv of 1868 (now repealed), which had been ordinarily used for agricultural purposes only, but not to other lands. section 128 of the code then provides : .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-27-1967
Reported in : 1968CriLJ806; [1968]2SCR455
..... to throw out his tenant from his holding. the law on the subject was explained by this court in lallu yeshwant singh v. rao jagdish singh and others : [1968]2scr203 . therefore, it is clear that pw 17 who had become the owner of the land long before june 22, 1962 could not have evicted jamuna from the ..... of any other person, against any offence affecting the human body; secondly. - the property, whether movable or immovable, of himself or of any other person, against any act which is an offence falling under the definition of theft, robbery, mischief or criminal trespass, or which is an attempt to commit theft, robbery, mischief or criminal trespass. section ..... in kilokri was an evacuee property and as such was under the management of the managing officer. that property was acquired by the central government under the displaced persons act, 1954. (for the sake of convenience we shall refer to that property hereinafter as evacuee property.) the same was sold by public auction on january 2, .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Nov-08-1967
Reported in : AIR1968SC676; [1968]68ITR240(SC); [1968]2SCR173
..... the partnership to the individual partners in consideration of their respective share in the residue. the expressions 'sale' and 'sold' are not defined in the income-tax act; those expressions are used in s. 10(2)(vii) in their ordinary meaning.'sale', according to its ordinary meaning is a transfer of property for a price ..... debts and liabilities of the firm, and to have the surplus distributed among the partners or their representatives according to their rights. section 48 of the partnership act provides for the mode of settlement of accounts between the partners. it prescribes the sequence in which the various outgoings are to be applied and the residue ..... theatres of their respective ownership into the partnership, the theatres must be deemed to have become the property of the partnership. under s. 46 of the partnership act, 1932, on the dissolution of the firm every partner or his representative is entitled, as against all the other partners or their representatives, to have the property .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Aug-11-1967
Reported in : AIR1968SC224; [1967(15)FLR251]; (1967)IILLJ866SC; (1968)ILLJ542SC; [1968]1SCR164
..... . 144. there the question directly arose as to whether non-publication of the award within the period mentioned in s. 17(1) invalidated the award and the learned judge observed that he was not inclined to accept that contention although it was highly desirable that the award should be published within the time mentioned. he said : 'excepting ..... and a request was made to government not to publish the award. government expressed its inability to withheld the publication taking the view that s. 17 of the act was mandatory. the appellants filed writ petitions before the high court of andhra pradesh under art. 226 of the constitution praying that government might be directed not to ..... that government had received the award on 14th october, 1966. it was argued by mr. gokhale that in terms of s. 17(1) of the industrial disputes act the award had to be published 'within a period of thirty days from the date of receipt by the appropriate government'. according to learned counsel, the award having .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Dec-07-1967
Reported in : AIR1968SC933; [1968]2SCR548
..... , the only questions in issue between the parties was whether the appellant was entitled to protection from eviction under s. 13 and whether any ground for eviction under the act was made out. the case was tried and decided on this footing. we have come to this conclusion after a close examination of the pleadings, particulars, statement of ..... issues on may 12, 1958 : '1. whether the defendant had sublet, assigned or otherwise parted with possession of any part of the suit premises before the commencement of act 38 of 1952 2. if so, was the same done with express or implied consent of the plaintiff 3. whether the defendant had sublet, assigned or otherwise parted ..... such recovery of possession if the court is satisfied - . . .(b) that the tenant without obtaining the consent of the landlord in writing has, after the commencement of this act, - (i) sub-let, assigned or otherwise parted with the possession of the whole or any part of the premises; or (ii) used the premises for a purpose other .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Jul-18-1967
Reported in : [1968]68ITR213(SC)
..... ) or on equitable considerations based on the market price before and after issue. it is manifest that the question of application of section 23a (1) of the act must be decided after recomputation of the value of the bonus share on the basis of the principle expressed by this court in commissioner of income-tax v. dalmia ..... consideration the subscribed and the paid up capital for the purpose of computing it with the profits made in the year of account. under section 66(1) of the act the appellate tribunal drew up a statement of the case and referred the following question of law for the opinion of the high court : '(1) whether, on ..... appellate assistant commissioner therefore held that the profits of the respondent cannot be held to be adequate to justify the application of the provisions of section 23a of the act. thereafter, the commissioner of income-tax preferred an appeal to the appellate tribunal which set aside the order of the appellate assistant commissioner and restored the order of .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-31-1967
Reported in : [1968]68ITR192(SC)
..... kerala are directed against the judgment of the high court passed in appeal no. 1067 of 1959, which arose out of original suit filed in the court of subordinate judge, cochin. civil appeal no. 100 of 1966 is by m. j. kanaka bai and others (hereinafter referred to as 'the plaintiffs'), and civil appeal no. 101 ..... . we are not concerned with the exact concessions given but only with the question whether this notification was also concerned with the assessment under the excess profits tax act. our attention was invited by the plaintiffs to the opening sentence of the notification, which is as follows : 'detailed measures for launching a special drive for ..... the department had no jurisdiction to appropriate payments made towards income-tax or excess profits tax, due not under any assessment orders made under the excess profits tax act but under executive orders or calculations made on the supposition that the plaintiffs' father had agreed to pay tax. such a suit, in our opinion, lies wholly .....
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