Court : Kerala
Reported in : I(1996)DMC200
..... sexual intercourse between the parties to the marriage and that the wife has resisted all the attempts and that her refusal arises from incapacity caused by nervousness or hysteria or from invincible repugnance to the act of consummation resulted in paralysis of the will and the husband made repeated and consistent approaches, but was not successful. ..... it is admitted by either side that the marriage was not consummated and cohabitation did not take place, the very foundation of the marriage is crumpled. ..... thus, this application is filed under sections 19(1) and (3) of the act seeking for declaration of the marriage between the petitioner and respondent null and ..... to the marriage are christians governed by the indian divorce act, 1869 (for short 'the act')- the marriage was celebrated on 26.12.1988 at st. ..... intercourse can be termed to be due to the impotency of the wife and it was held that the courts will infer that the refusal arises from incapacity caused by nervousness or hysteria or from an invincible repugnance to the act of consummation resulting in a paralysis of the will. ..... was also held that it is not necessary to establish that the wife is impotent generally or physically incapable of the act of sexual intercourse. ..... medical examination are strong circumstances from which a legitimate inference of her impotency at the time of marriage and also at the time of institution of the proceedings against her, within the meaning of section 19(1) of the indian divorce act, can be drawn. .....
Tag this Judgment!Court : Kerala
Reported in : [2000(86)FLR142]; (2000)IILLJ224Ker
..... finding in paragraph 11 of the award of the labour court would show the partisan approach of the labour court and bereft of the factual foundations, which is extracted below:-'this is in short the gist of the oral evidence adduced by the parties. ..... sub-clause (bb) was inserted by section 2 of the amendment act 49 of 1984, which came into force on august 18, 1984 ..... section 2(00)(bb) of the industrial disputes act clearly indicated that the termination of service of a workman as a result of non-renewal of the contract of employment on its expiry did not amount to ..... 2(00) sub-clause (bb) has been inserted by the amending act 49 of 1984. ..... and reported in (1976-i-llj-478) (sc) (supra) was rendered before the addition of sub-clause (bb) by the amending act 49 of 1984. ..... and re-appointments were made on contract basis and, therefore, the termination of service of such worker on the expiry of the period of contract shall not amount to retrenchment within the meaning of section 2(00)(bb) of the industrial disputes act is correct. ..... the facts and circumstances of the said case, the learned judge held that the termination of the service of the workman amounts to retrenchment within the meaning of section 2(00) of the act.20. ..... (all-db) (supra) - a division bench of the allahabad high court in an identical matter held that termination as a result of non renewal of contract of employment on expiry of the period of contract does not come under 'retrenchment' as envisaged in section 2(00)(bb) of the act. .....
Tag this Judgment!Court : Gujarat
Reported in : [1993]199ITR67(Guj)
..... the joint secretary to the government of india, ministry of finance, issued notice to the assessee under 36(2) of the central excises and salt act, 1944 (the 'excise act' for short), calling upon it to show cause why the order of the appellate collector of central excises, bombay, should not be set aside ..... the supreme court held that the fiction introduced by the proviso to 10(2) (vii) of the indian income-tax act, 1922, that a part of the insurance, salvage or compensation money received in respect of building, plant or machinery would be deemed to be profits of the previous year in which such money was received, though in fact ..... collector of central excise was, however, sought to be revised or reviewed under 36(2) of the excise act and a show-cause notice was issued to the assessee on december 23, 1974, as stated above. ..... that no refund had accrued to the assessee in the year of account relevant to the assessment year 1974-75 since the very foundation of the claim for refund was in jeopardy having regard to the central government under 36(2) of the excise act. ..... the tribunal held that the transaction came within the mischief of 41(1) of the act, when the assessee got refund of the sales tax paid, that this refund could not be treated as income under 41(1) until the matter was completely finalised and that ..... the course of assessment for the assessment year 1974-75, invoked the provisions of 41(1) of the income-tax act, ('the act' for short), and included the aforesaid amount of rs. .....
Tag this Judgment!Court : Gujarat
Reported in : (1993)109CTR(Guj)231; [1994]206ITR582(Guj)
..... in the following previous year or in the succeeding previous year and when that is the purpose of the legal fiction, all the facts necessary for the purpose of earning depreciation under section 32(1) of the act must be secured and, therefore, for the following previous year, the ownership of machinery, user of machinery and user of machinery for the purpose of business and existence of business also will be required to ..... the income-tax tribunal was referred the following question of law for our opinion under section 256(1) of the income-tax act, 1961 : common questions for the assessment years 1971-72 and 1972-73 : '(1) whether the tribunal was right in holding that the question whether the assessee carried on business activities in the assessment ..... in the proceedings which were initiated under section 33c(2) of the industrial disputes act by the textile labour association against the company, the labour court has also, as early as on april 10, 1967, recorded the fact that the mill company is closed ..... before the bombay high court, under section 10 of the indian finance act, 1942, an option was given to the assessee who becomes liable to pay excess profits tax to make a deposit of 1/5th of the amount of the excess profits tax and, if he did so, he became entitled to be refunded ..... there is no foundation or suggestion from the revenue that the assessee was undertaking such activity, and that the selling of finished goods manufactured by someone else was not part and parcel of .....
Tag this Judgment!Court : Gujarat
Reported in : 2010CriLJ686
..... state of chhattisgarh : (2001)9 scc 618 : 2001 cri lj 4724 wherein this court observed...12...before the presumption may beraised, the foundation thereof must exist....firstly, the presumption is not mandatory; it is only permissive as the employment of expression 'may presume' suggests. ..... ...section 107 ipc lays down the ingredients of abetment which includes instigating any person to do a thing or engaging with one or more persons in any conspiracy for the doing of a thing, if an act or illegal omission takes place in pursuance of that conspiracy and in order to the doing of that thing, or intentional aid by any act or illegal omission to the doing of that thing...13. ..... adoption of the presumption under section 113a of the evidence act require consideration of all the other relevant circumstances which include absence of any cogent or specific evidence as regards how, when and in what manner the deceased was subjected to cruelty. ..... under section 113-a of the indian evidence act, the prosecution has first to establish that the woman concerned committed suicide within a period of seven years from the date of her marriage and that her husband (in this case) had subjected her to cruelty. ..... in the aid of proof of these offences, the presumptions are provided in the provisions of sections 113-a and 113-b as also section 114 of the indian evidence act which read as under:113a. .....
Tag this Judgment!Court : Rajasthan
Reported in : AIR1994Raj128
..... parties took place on june 19, 1975 at nagaur, she left the house of her husband in 1975, she gave birth to a male child on april 20, 1976, suresh kumar had also earlier filed a petition under section 13 of the act for divorce, another petition under section 25, guardians and wards act for the custody of their son avinash, she also filed an application under section 125, cr.p.c. ..... it has also been held that the previous petition moved under section 13 of the act did not act as a bar for the present petition and it is perfectly maintainable. ..... the withdrawal of the previous petition moved under section 13 of the act did not debar suresh kumar to move fresh petition with additional grounds. ..... in her reply to his previous petition moved under section 13 of the act, she stated that he (suresh kumar) is himself leading an immoral life, he used to visit women of easy virtues and return late in night in drunken state and used to beat her. ..... it is thus clear that these false and wild allegations were made by her against her husband without any basis or foundation. ..... these two appeals have been filed under section 28, hindu marriage act, 1955 (hereinafter to be called 'the act') against the judgment dated september 25, 1989 of the learned district judge, merta, allowing the petition of the husband-petitioner suresh kumar moved under section 13 of the act, granting decree of divorce against wife leela devi and also maintenance under section 25 of the act at the rate of rs. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1995]211ITR153(Raj)
..... wto has held (at page 323) :'we are of the opinion that the foundation or bedrock of the jurisdictional facts necessary for giving jurisdiction under section 16a is that the wealth-tax officer must be seized of a return filed by the assessee containing valuation of his assets for which he is to apply his ..... the income-tax appellate tribunal has referred the above two cases under section 27(1) of the wealth-tax act, 1957, in respect of the assessment years 1972-73 and 1973-74, which arise from its order dated august 27, 1981.2 ..... the wealth-tax officer made a reference under section 16a of the wealth-tax act to the departmental valuation officer on may 20, 1975, for valuation of immovable property (gems cinema) owned by the firm, ..... prabha, were pending for 1971-72 and 1972-73, the assessment which has been completed could not be reopened under section 17(1)(b) of the act on the basis of the report of the valuation officer. ..... to refer the question of valuation of property in a completed assessment, after accepting the valuation by a registered valuer, could not be exercised and that the firm, maniram and sons, is not an assessee under the wealth-tax act and thus there was no valid reference.4. ..... section 17(1)(b) of the wealth-tax act is applicable, if the wealth-tax officer has, in consequence of any information in his possession, reason to believe, notwithstanding that there has been no such omission or failure as is referred to in clause (a), that the net wealth chargeable to tax .....
Tag this Judgment!Court : Rajasthan
Reported in : [1994]210ITR1018(Raj)
..... the income-tax appellate tribunal has referred the following question of law arising out of its order dated august 24, 1983, under section 256(1) of the income-tax act in respect of the assessment years 1976-77 and 1977-78 :'whether, on the facts and in the circumstances of the case, the appellate tribunal is justified in holding that the massive reinforced concrete structure, especially designed to take up loads, ..... the only question which has been raised before us is with regard to the justification in holding the structure as plant within the meaning of section 43(3) of the income-tax act and the income-tax appellate tribunal has mentioned that the structure was raised to make the plant operative which could not have functioned in its absence.11. ..... , have basically heavy steel structures with deep wide rcc foundation forming integral parts of the plant. ..... accordingly, the reference is answered that the massive reinforced concrete structure especially designed to take up loads constituted 'plant' within the meaning of section 43(3) of the income-tax act, 1961. ..... this revised return was not accepted as the same was submitted in the proceedings for assessment to be made on the directions of the commissioner under section 263 of the income-tax act, 1961.10. ..... in the present case, the revised return was submitted in the proceedings initiated on the basis of the directions issued under section 263 of the income-tax act. .....
Tag this Judgment!Court : Rajasthan
Reported in : [1994]205ITR298(Raj); 1994(3)WLC383
..... -tax appellate tribunal, jaipur bench, jaipur, has referred the following question of law arising out of its order dated april 28, 1981, in respect of the assessment year 1977-78, under section 256(1) of the income-tax act :'whether, on the facts and in the circumstances of the case, the learned tribunal was correct in law in disallowing inaugural expenses of rs. ..... function was held on april 23, 1976, whereas the production had started on march 15, 1976, and, therefore, the expenses which are in the nature of inaugural function have to he allowed subject to the restrictions imposed by section 37(2) of the act, we are, therefore, of the opinion thai the expenditure which is in the nature of entertainment expenditure alone has to be excluded therefrom.9. ..... : [1983]140itr332(bom) wherein the expenditure incurred on the foundation-stone laying ceremony was held allowable as business expenditure. ..... the claim of the assessee was rejected on the ground that the expenses were in the nature of entertainment and are not statutorily admissible under section 37(2b) of the income-tax act, 1961. ..... even if the amount is allowable as business expenditure, even from that expenditure, the amounts which are in the nature of entertainment expenditure are specifically governed by the restrictions imposed under sub-section (2) of section 37 of the act. ..... , the income-tax appellate tribunal has erred in considering the same as hit by section 37 of the act.5. .....
Tag this Judgment!Court : Chennai
Reported in : [1995]83CompCas897(Mad)
..... such resolutions, which take away substantial powers, will be void, therefore, on joint reading of section 291 read with section 2(26) of the companies act, the resolutions dated june 24, 1992, september 5, 1992, and september 13, 1992, will not be valid in so far as they take away the substantial powers of ..... (f) the fundamental principles of corporate democracy, which are at the very foundation of the company law, were recognised by this court earlier and between march, 1991, and september, 1992, the plaintiff and ..... the plaintiff also prays for declaration and permanent injunction in respect of various acts committed by the sixth defendant along with other directors, particularly nusli wadia, the seventh defendant and venu srinivasan, the eighth ..... jetly, learned senior counsel, invited my attention to section 187(c) of the companies act and submitted that the case of the plaintiff that 24.32 per cent. ..... the board meeting held on january 5, 1991, it was submitted that no notice, which is mandatory under section 286 of the companies act, was given to the plaintiff and the fourteenth defendant. ..... it is further urged that the resolutions were not to be acted upon as, according to the plaintiff, the method of delegation of powers was to be discussed by the plaintiff and the sixth ..... first and third defendant companies are board managed companies and the board of directors may exercise all the powers by virtue of section 291 of the companies act and the articles of association of the company. .....
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