Court : Mumbai
Decided on : Oct-14-1967
Reported in : AIR1969Bom163; (1968)70BOMLR364
..... in reply to the petition to the effect that the arbitrator alone was competent to decide the question of existence and validity of the arbitration agreement, a judge of this court sitting alone was competent to decide, the question of existence and validity of the arbitration agreement. the petition was sent back to be disposed ..... or would defeat the provisions of law and was, therefore, unlawful and the contract of sale was, therefore, void under section 23 of the indian contract act. the petitioners further contend that the challenge to the existence and validity of the contract containing the arbitration agreement was outside the scope of the arbitration agreement ..... that as the petitioners challenged the existence and validity of the arbitration agreement, they were directed to apply to the court under section 33 of the arbitration act, 1940, within a month. accordingly on 18th january 1963 the petitioners filed this petition.3. when the petition came up for hearing, my learned brother k .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-15-1967
Reported in : [1968]70ITR561(Bom)
..... have thought, if it was a question for me, that there was none.'69. the income-tax officer relied upon the earlier passage in which the learned judge merely observed that the company can carry on two business, although it may, for the purpose of convenience, if the wishes, amalgamate the proceeds before paying the ..... trading assets of the business and the income therefrom was income from the business. the answer to this question depends upon the scope of section 6 of the act. section 6 of the act classified taxable income under the following several heads : (i) salaries; (ii) interest on securities; (iii) income from property; (iv) profits and gains ..... the decision in gemini cashew sales corporation case can assist the department. that was a case of retrenchment compensation under section 25ff of the industrial disputes act, in that the case the liability to pay retrenchment compensation arose consequent upon the business of a partnership firm being taken over and continued by the .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-16-1967
Reported in : AIR1968P& H303; 1968CriLJ1116
..... 1965, (copy annexure 'd'), rescinded the order of the deputy commissioner. in the meantime, the petitioner also filed a suit in the court of the subordinate judge lit class, barnala, on 11-11-1964, and obtained a temporary injunction on 10-3-1965 (vide annexure 'f') restraining the panchayat samiti from holding the ..... amounts to regulation in excess of the restricted power of suspension or prohibition given to the deputy commissioner in specified circumstances under section 232 of the act. in passing the impugned order the deputy commissioner had arbitrarily arrogated to himself the general powers of superintendence, direction, and control over the working of ..... and sources of friction between municipal committees and panchayat samitis.12. moreover, the conditions precedent to the exercise of jurisdiction either under section 232 of the act or under section 144 criminal procedure code, had not been fulfilled. the impugned order is vague on that point. a mere reproduction of the words of the .....
Tag this Judgment!Court : Chennai
Decided on : Oct-18-1967
Reported in : [1968]22STC157(Mad)
..... v. commercial tax officer [1965] 16 s.t.c. 285 dealt with the very section 9a of the central sales tax act. but the learned judge, if we may say so with respect, assumed that the section covered an amount for which there was no liability to pay ..... excess sales tax collections. the assessee sold waterproof cloth and beltings, the turnover of which is exempt under the madras general sales tax act. he, however, collected central sales tax on the sales and the demand was in respect of such collection, the department relying on ..... tax under the provisions of the act. tata iron and steel co. ltd. v. state of madras [1954] 5 s.t.c. 382 was cited before the learned judge. but he distinguished it and abdul quader and co. v. sales tax ..... officer [1964] 15 s.t.c. 403 on the ground that they interpreted the act in the light of the powers of the legislature of the .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-19-1967
Reported in : AIR1968SC453; (1968)70BOMLR198; 1968(0)KLT292(SC); 1968MhLJ500(SC); [1968]1SCR813
..... to head a commission of enquiry reamins as part of the high court and if the commission of enquiry is not working continuously he is entitled to sit and act as a judge of the high court in the intervals. it is not disputed that dutta j. was heading a commission of enquiry of this temporary nature, and as such we are ..... deal with the two contentions in that order. 6. we are of opinion that the learned chief justice was not right when he held that dutta j. could not act as a judge of the high court while he was working as a commission of enquiry. learned attorney-general appearing for the state of assam did not support that view. it also ..... has been brought before us by special leave and it is urged on behalf of the appellant that it was not correct to hold that dutta j. could not act as a judge of the high court while he was working as a commission of enquiry and further that dutta, j. had no jurisdiction while at sibsagar to entertain the petition and .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-19-1967
Reported in : AIR1968SC522; [1968]1SCR821
..... put an end to the contract. if would be for the arbitrators to decide whether the said contract was discharged by frustration. 6. the learned single judge who heard the application found that the contract could not be said to have been discharged by frustration, that the arbitration clause was wide enough to include ..... however be held responsible for delay in delivering letters of authority or opening letters of credit where such delay is directly or indirectly caused by or due to act of god, war, mobilisation, demobilisation, breaking off trade relations between governments, requisition by or interference from government or force majeure. in any of the aforesaid ..... misconduct. the division bench who heard the appeal from the said order agreed with the learned single judge and dismissed the appeal. hence this appeal. 7. section 56 of the contract act inter alia provides that a contract to do an act which, after the contract is made, becomes impossible, or by reason of some event which .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Oct-19-1967
Reported in : [1968]21STC276(P& H)
..... 1. this letters patent appeal is by the state of punjab and the assessing authority, excise and taxation officer, bhatinda, and is directed against the order of the learned single judge, dated the 15th march, 1963, allowing the writ petition under article 226 of the constitution of india by m/s. sewak hotel, bhatinda (now respondent).2. in the writ ..... ) speaking for the bench, observed at page 324-if i may say so with respect to the view expressed by the learned judge in sewak hotel's case, see [1963] 14 s.t.c. 524, the amending punjab act 8 of 1962 has been made expressly operative by section 1(2) of it on and from 1st april, 1959. the legislature ..... ) legislative supplement, part i, dated 2nd june, 1962. sub-section (2) of section 1 of the amended act runs as follows:-it shall be deemed to have come into force on the first day of april, 1959.6. the learned single judge while holding that the legislature could validly impose a tax retrospectively, was of the view that the authorities could .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-20-1967
Reported in : AIR1968SC579; 1968(16)BLJR254; [1968]68ITR227(SC); [1968]2SCR1
..... . the assessee contends that no difficulty arose or could arise in giving effect to the provisions relating to the allowance of depreciation under the indian income-tax act to the merged states after the promulgation of the taxation laws (merged states) (removal of difficulties) order, 1949, and the central government assumed, in ..... income on the footing that since the commencement of the business the assessee must be deemed notionally to have been allowed depreciation under the bhopal income-tax act. the appellate assistant commissioner and the income-tax appellate tribunal disagreed with the income-tax officer and restored the original assessment. on a reference made ..... 1, 1949. the territory was constituted into a chief commissioner's province, and was later merged with the state of madhya pradesh under the states reorganisation act, 1956. the governor-general of india issued the 'taxation laws (extension to merged states) ordinance' 21 of 1949 to make certain taxation laws applicable to .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Oct-20-1967
Reported in : AIR1968SC662; [1968]1SCR833
..... and of and institution maintained by the university, and also of the examinations, teaching and other work conducted or done by the university, and to cause an inquiry to be made in like manner in respect of any matter connected with the university. the lord rector shall in every case give notice to the university of his ..... tribunal consisting of three members, one of whom was to be nominated by the executive council, one by the academic council, and one was to be a judge of the high court nominated by the lord rector. this again shows that in the matter of such disputes, the court which is called the supreme governing ..... m.a.o. college, and the muslim university association, voluntary surrendered whatever property they had including the college buildings etc. to the corporate body created by the 1920-act, namely, the aligarh university. the third body, namely, muslim university foundation committee also surrendered the money it had collected in pursuance of the government direction that it .....
Tag this Judgment!Court : Delhi
Decided on : Oct-20-1967
Reported in : AIR1968Delhi167
..... punjab high court in first appeal from order of shri m. l. verma, subordinate judge 1st class, delhi, made in the course of execution of an order made by a tribunal at amritsar under the displaced persons (debt adjustment) act, 1951 (hereinafter called the act). in order to understand the precise controversy giving rise to the question referred, it ..... on the basis of the majority view of a full bench decision of the punjab high court in prakash textile mills ltd. v. mani lal, . the learned single judge, however, distinguished the full bench decision and considering the ratio of two supreme court decisions in kiran singh v. chaman paswan, : [1955]1scr117 and iiira lal patni v ..... it holds it to be a nullity, in ledgard v. lord bull (1887) 9 all 191 lord watson, speaking for the board, observed as follows : 'when the judge has no inherent jurisdiction over the subject-matter of a suit, the parties cannto, by their mutual consent, convert, it into a proper judicial process, although they may .....
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