Court : Gujarat
Decided on : Mar-25-1967
Reported in : [1968]70ITR503(Guj)
..... a class of beneficiaries under a gift constitutes a section of the community or is a mere conglomeration of individuals that is not a section of the community, the inquiry must be what is the common quality which unite those whithin the class and is that quality essentially impersonal or essentially personal; if the former, the class will ..... a different view and it would not, therefore, be improper for us to find support for our view from the observation made in the judgment of the learned judge.the question which, therefore, requires to be considered is whether the purpose for which the properties are held in the present case have the public character which the ..... the old custom or usage of the community. the assessee made application to the income-tax officer claiming exemption under section 4(3) (i) of the income-tax act, 1922, for the assessment years 1960-61 and 1961-62 and the question, therefore, arose whether the income of the assessee was derived from properties held under legal .....
Tag this Judgment!Court : Gujarat
Decided on : Jul-25-1967
Reported in : (1968)9GLR1018
..... lays down how proceedings shall be commenced before the mamlatdar or the tribunal and it is provided that save as expressly provided by or under this act, all inquiries and other proceedings before the mamlatdar or tribunal shall be commenced by an application which shall contain the prescribed particulars. we need not enter into the ..... there was total want of jurisdiction in the mamlatdar. this basis, with respect i have to hold, is erroneous. the conclusion based, therefore, by the learned judge on this basis that the decision arrived at by the mamlatdar binds the parties on the principle of res judicata cannot stand and becomes unsustainable. in this view that ..... municipal corporation, is res judicata and binding on the parties to the litigation, is erroneous. this decision of the civil court creates an anomaly as the learned judge of the city civil court has observed that in his judgment, the decision of the mamlatdar was wrong and the mamlatdar had jurisdiction to try the issue referred .....
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 : Delhi
Decided on : Sep-20-1967
Reported in : [1968]69ITR598(Delhi)
..... custodian within the prescribed period by any such party thereto, or by any person claiming under or lawfully authorised by such party.(3) the custodian shall hold a summary inquiry into the application in the prescribed manner, and - (a) shall reject the application if the creation or transfer -(i) was or is prohibited under any law for ..... and use of the property, the original owner must still be treated as the owner minus the restrictions must necessarily be judged in the light of the provisions of the income-tax act. section 6 of the act describes six heads of income and the third head is &quto;income from property&quto;. the said provision shows that section ..... as to the effect of legislation, as in the united states of america, expressed in english in respect of a jurisprudence which is known to the english judges. and it may also happen occasionally that a foreign expert may arrive at results so extravagant and involving such a misunderstanding of conceptions familiar to lawyers of all .....
Tag this Judgment!Court : Punjab and Haryana
Decided on : Jan-04-1967
Reported in : [1968]67ITR138(P& H)
..... and 398 of the report this is what the learned judge observed :'now it is necessary to point out that the english cases were decided under a different system of taxation,and must be read with care. a case can ..... , the respondents counsel urged that the english cases cannot provide a good guide for cases which have to be decided under the statutory provisions of the indian income-tax act. in this respect, he referred to the observations of hidayatullah j. in the supreme court decision in senairm doongarmall v. commissioner of income-tax. at pages 397 ..... course of business, any compensation received for its termination would be a revenue receipt, receipt, irrespective of whether it performance was to consist of a single act or a series of acts spread over a period...'the test, therefore, is whether the contract in question can be said to be one entered into by the assessee in the .....
Tag this Judgment!Court : Chennai
Decided on : Aug-25-1967
Reported in : (1968)IILLJ299Mad
..... mysore v. shivabasappa : (1964)illj24sc (vide supra), observed that the minimum that is expected where witnesses are not examined from the very beginning at the inquiry in the presence of the person charged is that the person charged should be given a copy of the statements made by the witnesses which are to be ..... v. gangadhar : (1963)iillj371sc and in kardah & co. v. their workmen : (1963)iillj452sc (vide supra) were rendered with regard to the disputes under the industrial disputes act. in the case of domestic enquiry by an institution like the life insurance corporation of india, the decision of the supreme court in state of mysore v. shivabasappa : (1964 ..... used at the inquiry well in advance before the inquiry begins. in kardah & co. v. their workmen : (1963)iillj452sc (vide supra), the supreme court dealing with the case of workmen under the industrial disputes act expressed its opinion that it is desirable that al witnesses on whose .....
Tag this Judgment!Court : Allahabad
Decided on : Apr-27-1967
Reported in : AIR1969All414; 1969CriLJ1011; (1968)IILLJ16All
..... little bearing on the interpretation of article 311 of the constitution.20. the impugned order dated 21-5-1956 ran thus;'having been convicted by the district & sessions judge, allahabad acting as a special judge, the services of sri kunwar bahadur. . . .are terminated with effect from the date of conviction i.e. 17-5-1956.'mr. n. d. pant ..... bahadur appealed against the order of conviction. the appeal was allowed by this court on 9-4-1957. kunwar bahadur instituted a suit in the court of the civil judge, allahabad for a declaration that the order of removal of the plaintiff from service is void, and the plaintiff continues in service. he also claimed the recovery of ..... facts of the case are these. kunwar bahadur was employed as a clerk in the evacuee property department. on 17-5-1956 he was convicted by a special judge (anti-corruption) for taking a bribe. on 21-5-1956 the deputy custodian of evacuee property, allahabad passed an order terminating kunwar bahadur's services with effect from .....
Tag this Judgment!Court : Orissa
Decided on : Aug-08-1967
Reported in : AIR1967Ori198; 34(1968)CLT118; 1967CriLJ1672
G.K. Misra, J. 1. I Petitioners are members of the second party. Opposite parties 2 to 6 are members of the first party. The case of the first party members is that in village Baku Jainebad, there is a tank on plot No. 139 in Khata No. 116 with an area of 0.73 acre recorded as 'Anabadi' They claim eight annas interest in the tank and title in it on the basis of a settlement by the Anchal The petitioners assert that the tank belonged to the villagers and that they had right of user of water and fishery The learned Magistrate started a proceeding under Section 107 Cr. P. C. (hereinafter referred to as the Code) against the petitioners and not against the members of the first party. He also passed an order under Section 117(3) of the Code calling upon the petitioners to furnish interim bond. Against this order, the revision has been filed. 2. Mr. Misra raised two contentions: (1) In the facts and circumstances of this case, a proceeding under Section 147 only and not one under Section 107...
Tag this Judgment!Court : Orissa
Decided on : Aug-18-1967
Reported in : 34(1968)CLT60; 1968CriLJ848
..... deceased regarding the circumstances of the transaction which resulted in his death are admissible under section 32(1) of the evidence act. we accordingly confirm the finding of the learned session judge that death was due to oleander poison administered by arundhati.4. it was contended that the prosecution failed to prove that ..... a rational explanation consistent with her innocence. it is not the duty of the prosecution to anticipate and eliminate all such intentions.12. the learned sessions judge held that illicit intimacy between maharagu and arundhati had not been established. doubtless there is no positive proof of the existence of sexual intercourse; but there ..... the deceased appeared on the scene with a stick to chastise arundhati. maharagu left the place. 'we are not inclined to agree with the learned sessions judge that administration of poison was without any motive. even assuming that no motive is established, prosecution case is not thereby in any manner weakened. existence of .....
Tag this Judgment!Court : Orissa
Decided on : Jan-10-1967
Reported in : AIR1967Ori116; 33(1967)CLT684; (1968)ILLJ64Ori
..... to take the case out of the category of cases where vicarious liability of the employer would arise. the learned subordinate judge rightly held that the state was vicariously liable to pay damages for the rash and negligent act of its driver. 6. the next question is what is the principle for determination of quantum of damages in a case ..... was so wide at the spot that two vehicles could easily pass each other there. the conclusion of the learned judge that the accident was due to rash and negligent driving is unassailable.5. thus the driver committed a tortious act in course of his employment by the state government. in air 1962 sc 933, state of rajasthan v. mst. ..... rash and negligent driving on the part of the driver and that the state was vicariously liable for the act of the driver in course of ms employment. on the further finding that the plaintiff was the widow of late padmacharan the learned judge decreed the suit for rs. 8400/- assessing the damages at the rate of rs. 25/- per .....
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