Court : Punjab and Haryana
Decided on : Mar-12-1967
Reported in : [1967]66ITR638(P& H)
..... of a hindu family hitherto assessed as undivided that a partition has taken place among the members of such family, the income-tax officer shall make such inquiry thereinto as he may think fit, and, if he is satisfied that the joint family property has been partitioned among the various members or groups of members ..... in the following terms :'28 (1) if the income-tax officer, the appellate assistant commissioner or the appellate tribunal, in the course of any proceedings under this act, is satisfied that any person - ...(c) has concealed the particulars of his income or deliberately furnished inaccurate particulars of such income, he or it may direct that ..... assessee claimed disruption of the hindus undivided family and filed an application, dated march 13, 1957, praying for an order being passed under section 25a of the act accepting the partition of the hindu undivided family with effect from march 31, 1956. the application was accompanied by a copy of the registered partition deed, dated .....
Tag this Judgment!Court : Gujarat
Decided on : Mar-11-1967
Reported in : (1968)9GLR1066
..... the trial courts' decree in favour of the plaintiff for possession of the suit lands. it only varied the said decree as regards quantum of mesne profits by directing an inquiry under order 20 rule 12(1)(c). defendants 1 and 2 have therefore filed the present appeal.3. at the hearing miss shah raised the following points:(1) hat ..... no. 1, which would show that defendants 2 and 3 were representing that defendant no. 1 was the ostensible owner.9. it is, therefore, clear that the least inquiry on the part of the plaintiff would have disclosed the real fact that defendant no. 1 was neither the ostensible owner nor had he any authority to ..... claim. in those circumstances it was held that in allowing the suit to be withdrawn on this ground the court had acted without jurisdiction and the order could be reversed under section 115 of the civil procedure code, because the learned judge bad exercised jurisdiction which did not vest in him under order 23 rule 1(2). on the same reasoning, miss shah .....
Tag this Judgment!Court : Chennai
Decided on : Mar-09-1967
Reported in : (1968)1MLJ27
..... were not applicable and that the notification was made validly under section 4(1)(a) of the district municipalities act. i am in respectful agreement with the view taken by the learned judge.7. in the result the legality of the order of the government constituting the manapparai town panchayat as a ..... was appended to the effect that in exercise of the powers conferred by sub-section (3) of the section 4 of the madras district municipalities act, 1920, the governor of madras declared that the local area now within the jurisdiction of the manapparai, kannudaiyanpatti, kalingapatti and usilampatti panchayats should constitute ..... the manapparai, kannudaiyanpatti, kalingapatti and usilampatti panchayats into a municipality. a notification was also issued under section 4(1)(a) of the madras district municipalities act (v of 1920) declaring the intention of the government to constitute a municipality in the name of manapparai within the jurisdiction of manapparai, kannudaiyanpatti, kalingapatti .....
Tag this Judgment!Court : Supreme Court of India
Decided on : Mar-08-1967
Reported in : AIR1967SC1244; [1967]3SCR134
..... were raised in regard to the first petition. on november 29, 1962, oak, j., of the said high court dismissed both the petitions. the learned judge held that the high court had no jurisdiction to quash the order of the competent officer for taking accounts inasmuch as his order and merged in the order ..... uttar pradesh, heard the appeal at allahabad and dismissed it there. later on, his man office was shifted to delhi. section 2(a) of the evacuee interest (separation) act, 1951 (act no. 64 of 1951) defines ' appellate officer ' thus : ' 'appellate ' officer means an officer appointed as such by the state government under section 13'. 27. ..... of evacuee property ordinance no. 27 of 1949, hereinafter called the 'central ordinance' came into force. therafter, on april 17, 1950, the administration of evacuee property act, 1950 (act 31 of 1950) came into force. on may 31, 1950 the deputy custodian of evacuee property (judicial), allahabad circle, kanpur, in the objection petition filed by the .....
Tag this Judgment!Court : Kolkata
Decided on : Mar-08-1967
Reported in : AIR1968Cal133,71CWN605
..... the plain and obvious fact that in an offence of the nature of adultery it will be inappropriate to have or expect direct witness witnessing the act, although i know courts and judges act on the evidence of hired private detectives who with their proverbial rontgen eyes peep through the narrowest key-holes of closed bedrooms and giving vivid ..... other ideas are changing. being in a field of intimate conduct, these ideas change slowly but change they do. any one familiar with the kinsey report or judge lindsay's report would see some of the symptoms of these changes in the modern age. the english court of appeal also discusses some australian cases and the ratio ..... street, calcutta the respondent committed adultery with a woman of the town whose name and identity are unknown to the petitioner. it is this incident of january 6, 1968 that the petitioner has tried to prove by calling a private detective by the name of joseph okeeffe. whom she had employed. i shall presently discuss that evidence .....
Tag this Judgment!Court : Allahabad
Decided on : Mar-08-1967
Reported in : AIR1968All151; 1968CriLJ438
..... is culpable homicide not amounting to murder. the penal code, therefore, does not contain any definition of culpable homicide not amounting to murder.32. the words 'likely by such act to cause death' occurring in section 299 i.p.c. can only mean that the injuries caused be such that either of the following probabilities may exists, that is to ..... it has therefore, to be seen whether the injuries were caused in the circumstances that it could be said that the appellants had knowledge that they were likely by such act to cause death. baijnath alias baiju was quite unarmed at the time he was attacked. he was mercilessly beaten with lathis by as many as six persons and as ..... s.d. khare, j.1. this is an appeal directed against an order dated 2nd july, 1964, passed by the learned additional sessions judge, varanasi convicting all the five appellants for offences of rioting, culpable homicide not amounting to murder and causing simple hurt and sentencing each of theappellants to imprisonment for life .....
Tag this Judgment!Court : Chennai
Decided on : Mar-07-1967
Reported in : (1967)2MLJ146
..... that it was a tax and not a fee in return for services to be rendered by the corporation. the majority of learned judges observed:.the act does not provide for any services of special kind being rendered resulting in benefits to the person on whom it is imposed. the work of inspection done by ..... but they were, however served by the commercial tax officer, north arcot, with a notice dated 21st january, 1963, provisionally proposing to levy under the madras general sales tax act, 1959, tax on a total turnover of rs. 32,05,977-50. the notice mentioned that the petitioners had effected purchases of groundnut for the period from 1st april, ..... business in jaggery, groundnut and other articles at vellore and tirupattur in north arcot district. this district has been declared under section 4(1) of the madras commercial crops act, 1933, to be a notified area in respect of groundnut and certain other commodities. the petitioners state that on their purchases of groundnuts in the notified area in the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-07-1967
Reported in : AIR1968Bom280; (1967)69BOMLR622; 1967MhLJ946
..... is with these kinds of construction that the great right of vicinity is claimed by them. the second case is rightly distinguished by mr. justice palekar.(11) the trial judge has very lightly granted the injunction. principles of granting temporary injunctions are well settled. order 39, rules 1 and 2 provide for such injunctions. rule 1 does not ..... : air1967bom94 mr. advani relying upon mansata films distributors v. sorab modi : air1955bom266 contended that an appeal will not lie where the order is made by a single judge only in connection with a step in aid in the suit, but where the interlocutory order determines the right of a party pro tanto, the party affected has a right ..... 88 cal. lj 78. in the first case, the petition was under s. 45 of the specific relief act on the original side of the high court. the proposed building 13 was so near the building 21, that the learned judge recognising that the existence of the element of 'legal right' depends upon the facts of each case said on .....
Tag this Judgment!Court : Chennai
Decided on : Mar-07-1967
Reported in : AIR1968Mad90
..... that it was a tax and not a fee in return for services to be rendered by the corporation. the majority of learned judges observed:"...................the act does not provide for any services of special kind being rendered resulting in benefits to the person on whom it is imposed. the work of inspection done by ..... of the tax. in accordance with this provision, the parliament has enacted ss. 14 provision, the parliament has enacted ss. 14 and 15 of the central sales tax act, 1956. section 14 specifies certain goods as declared goods which are of special goods as declared goods which are of special importance in inter-state trade or commerce. section ..... in jaggery, groundnut and other articles at vellore and tirupattur in north arcot district. this district has been declared under s. 4(1) of the madras commercial crops act, 1933, to be a notified area in respect of groundnut and certain other commodities. the petitioners state that on their purchases of groundnuts in the notified area in the .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-07-1967
Reported in : AIR1968Raj44; (1968)ILLJ489Raj
..... . as no wages for this period were paid to him he filed a claim under section 15 of the payment of wages act.3. the payment of wages authority dismissed his claim. the respondent preferred an appeal to the district judge and the appellate authority has allowed it. against this order the present revision application has been filed on the ground that ..... orderjagat narayan, j.1. this is a revision application by the union of india against an appellate decree of the district judge, bika-ner, allowing wages to the respondent for the period 25-7-61 to 21-3-62. the application has been contested on behalf of the respondent.2. the respondent ..... the order of the divisional personnel officer granting leave without pay to the respondent was an order of a competent authority within the meaning of section 7(2)(h) of the payment of wages act and the .....
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