Court : Supreme Court of India
Reported in : AIR1969SC1160; [1969]74ITR17(SC); (1969)1SCC629; [1969]3SCR804
..... for the reasons expressed we hold that the judgment of the calcutta high court dated 28th september, 1964, should be set aside and the question referred by the appellate tribunal should be answered in the affirmative and against the assessee. ..... it is well established that the high court is not a court of appeal in a reference under section 66(i) of the act and it is not open to the high court in such a reference to embark upon a reappraisal of the evidence and to arrive at findings of fact contrary to those of the appellate tribunal. ..... on behalf of the appellant it was contended that the high court had no legal justification for interfering with the finding of the appellate tribunal, that there was no proof of the agreement between the assessee and the i.c.i. ..... this in their lordships' opinion is the true view of the matter.when the act by section 3 subjects to charge 'all income' of the individual, it is what reaches the individual as income which it is intended to charge. ..... the assessee did not thereafter move the high court under section 66(2) of the act requiring it to call for a statement of the case on that specific question. ..... at the in stance of the assessee the following question of law was referred to the high court under section 66(1) of the income tax act, 1922 (hereinafter called the act):whether the inclusion by the income tax officer of rs. ..... , adding a foot-note that the amounts were arrived at after deducting the amount of compensation payable to the out-going agents. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : [1971]82ITR680(SC); (1971)2SCC873; [1972]1SCR1034
..... to be: (1) that there should be an agreement to share the profits and losses of 'the business and (2) that each of the partners should be acting as agent of all, though, these two conditions, by and large, have to be satisfied when the relationship of partners is created between the parties, we would emphasis that the legal requirements under section 4 of the partnership act to constitute a partnership in law are: (1) there must be an agreement to share the profits or losses of the business; and (2) the business ..... extension and restriction of partner's implied authority:the partners in a firm may, by contract between the partners, extend or restrict the implied authority of any partner.notwithstanding any such restriction, any act done by a partner on behalf of the firm which falls within his implied authority binds the firm, unless, the person with whom he is dealing, knows of the restriction or does not know or believe that partner to be a partner.16. ..... the decision of the principal partner on the aspect of taking any new business or giving tenders for new works, shall always vest with him, whose decision shall be final and binding upon all the working partners.9. ..... it is to be noted that this court did not hold that there was no relationship of partners created under the document only on the basis that the exclusive control and management was left in the hands of a. ..... : [1964]54itr72(kar) .9. mr. s.k. ..... the high court by its judgment and order dated january 21, 1964 in i.t.r.c. no. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2006SC3626; 2006(5)SCALE384; (2006)6SCC94; [2006]68SCL109(SC)
..... was specifically brought to the notice of the special court, but it appears to have been brushed aside on the grounds, first, that the doctrine of res judicata would not apply as section 13 of the act had an overriding effect; second, the exact scope of the 15% arrangement was not determined by evidence in the previous suit; and third, that an arrangement by which banks and public financial institutions are enabled to ..... that if the counter- party-banks failed to deliver the securities or failed to pay for the securities delivered, the legal action could only be between scb and the counter-party-banks with which the transaction took place and not by or against ..... further stated that the original loa purportedly sent by abfsl was not available, that a note may be made in npcl's records that the original loa was missing and, therefore, ..... the evidence as to the nature of the 15% arrangement was scb's replies to interrogatories in previous suits, tendered by cmf as exhibits 5, 6, 8 and 9 as evidence in the present suit, the janakiraman committee report and the jpc ..... to section 42 of the old act and contended that a declaratory suit under section 42 of the old act, or section 34 of the present specific relief act, need not be one for declaring the title of the plaintiff, but may be one for declaring any other legal character of the plaintiff. ..... the union of india : [1964]2scr859 , this court had occasion to examine the doctrine of estoppel and cited with approval the following observations in .....
Tag this Judgment!Court : Delhi
Reported in : 5(1969)DLT51
..... (21) i n my opinion, if an order refusing permission to the landlord to execute the decree as a whole can be passed under section 19(3) .of the slum areas (improvement and clearance) act on the condition that the tenani surrenders a portion of the disputed property to him it is equally permissible to refuse permission altogether on the condition that the tenant pays the entire arrears of rent or occupation charges as may be ..... it is equally permissible to impose a condition on the tenant that if he fails to pay the entire arrears which are legally recoverable from him by a certain date the landlord's application for permission to execute the decree shall stand granted. ..... there is some warrant for the continued applicability of these rules to the copying agency under the control of the district judge, delhi there was hardly any justification for refusal of the appellant's application on 10/6/1964 on the ground that it was presented by him to the copying agency direct. ..... the appellant however did nto contact the copying agency till 17/7/1964 when, according to him, he came to know for the first time about the fate of ..... even when such an application was filed by the appellant on 29/5/1964 it was presented by him directly to the officer-in-charge of the copying agency instead of presenting it to ..... appellant thereforee genuinely believed that the copy applied for could nto be ready for a month or so and thereforee did nto call for it till 17/7/1964 there was ntohing un-usual in his conduct. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1975Mad379; (1975)2MLJ59
..... the crucial question of law arising in this case, he held that the plaintiff had no assignable or transferable right in the suit property and that under the provisions of the city tenants protection act, the first defendant as tenant had only a personal right to obtain a sale of the property from the landlord who professed to evict her from the premises and an that ground, and relying ..... put up a structure on the land so leased out to her by defendants 2 to 5 and gained an entitlement under the provisions of the cily tenants protection act to purchase the land over which the superstructure was put up by her as and when she was sought to be evicted by the owners. ..... , it is not disputed before us that on 21-12-1964 the first defendant surrendered possession of the land to ..... it is not clear from the record whether after 21-9-1964, when the delay in the payment of the earlier instalments was condoned, the first defendant kept up her obligation to pay the instalments and kept alive ..... decree passed in the ejectment suit, and as the plaintiff had not obtained title to or right of assignment over the property in her favour in a manner known to law, the plaintiff was not entitled legally to enforce the so called contract or agreement of sale. 4. ..... he further alleges that on 21-12-1964 the first defendant entered into a compromise with the owners, defendants 2 to 5 pursuant to which the first defendant delivered vacant possession of the land to the ..... 4305 of 1964 on the file of the city civil ..... 1964 .....
Tag this Judgment!Court : Mumbai
Reported in : 2007CriLJ2544; [2008]81SCL173(Bom)
..... chief justice has to consider as to whether the conditions laid down by the section for the exercise of that power or for the performance of that duty exist and, therefore, while functioning under section 11(6) of the arbitration act, the chief justice or the person or institution designated by him, is bound to decide whether he has jurisdiction, whether there is an arbitration agreement, whether the applicant before him is a party, whether the conditions for exercise ..... 2003]1scr1112 where while considering the doctrine of natural justice, the supreme court observed that it is a fundamental principle of fair hearing incorporated in the doctrine of natural justice and as a rule of universal obligation that all administrative acts or decisions affecting rights of individuals must comply with the principles of natural justice and the person or persons sought to be affected adversely must be afforded not only an opportunity of hearing but a fair opportunity of hearing. mr ..... deal with the attack on the impugned order, we must note that affidavit has been filed by petitioner 2 reiterating that the notice sent by respondent 1 under section 13(2) of the npa act has been duly replied by the petitioners on 24/11/2005. ..... court held that a ministerial act is one which a person performs in a prescribed manner, in obedience to the mandate of a legal authority without regard to, or the exercise of, his own judgment upon the propriety of the act done. mr. ..... mandi abhiniyam (25 of 1964) was involved. .....
Tag this Judgment!Court : Karnataka
Reported in : (1964)IILLJ438Kant
..... i have to consider whether the management was proper in acting upon its previous decision on the subsequent date by closing the workshop also when it was found on the material evidence that there was no any farther order to be expected and apart from that there was a ..... 25f of the industrial dispute; act or to make a payment of the wages in lieu of such notice can have any materiality. ..... 10 of the industrial disputes act to the labour court. ..... 25fff of the industrial disputes act. ..... that is the correct concept of a lookout contained in the industrial disputes act in s. ..... 25fff of the industrial disputes act. .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1965AP266; (1967)ILLJ1AP
..... 1950 in regard, to further information which the plaintiff had asked further information was supplied to him in regard to most of the items.it is pertinent to note in this connection that when he appeared before the general body meeting on the appointed day, he did not make a complaint to the committee that some ..... to the 8th variety of status among natural persons which is, rank, caste and official position' the learned judge held :' a managing director cannot therefore be said to have any legal status now, amongst the said 16 varieties of legal status mentioned by holland by way of illustration, the 8th variety is 'rank caste and official position' and mr. ..... the madras high court in : air1954mad113 and it was observed :'we cannot take that decision as an authority for bypassing the provision to section 42, specific relief act and as general authority for courts to make declarations where the plaintiff being able to seek further relief omits to do so. ..... under section 42 of the specific relief act, the essential requisites for a declaratory action are : (1) that the plaintiff must at the time of the suit be entitled to any legal character or to any right as to any property 920 the defendant should have denied or be interested in denying the character or title of the plaintiff, (3) the declaration asked for must be a declaration that the plaintiff is entitled to a legal character or to a right to property and (4) the plaintiff ..... rule but had merely tendered advice to the committee. ..... 1964 .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : AIR1966AP246
..... was called upon lo arrange to deliver the outstanding undelivered shares and the two promissory notes held by the plaintiff as cot-lateral security and receive the balance outstanding on the said ..... a set-oil could be claimed only with respect to any ascertained sum of money legally recoverable by the defendant from the plaintiff, not exceeding the pecuniary limits of the jurisdiction of the court, and both parties fill the same character as they fill ..... the rules of limitation pertain to the domain of adjectival law and that they operate only to bar the remedy but not to extinguish the right.according to section 171 of the indian contract act, the plaintiff has a right to retain the shares as a security for the amount due. ..... last two lines in the said receipt are as follows;'please note that this receipt cancels all the entries in the pass-book ..... overdraft account and also return the said two promissory notes executed by the defendants.in my opinion, these two letters contain acknowledgments of liability within the mean-ing of section 19 ..... 3 dated 25-7-46.it follows that there was a valid tender of the amount due even on 6-2-46 and it was on that date that the plaintiff should have accepted the amount due and returned the shares, but it ..... it is further pointed out that under section 176 of the indian contract act, the plaintiff may bring the suit against the defendants upon the debt and retain the shares pledged as collateral security and that, therefore, the defendants are not entitled .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1966All45
..... now, the respondents say that that is true only when an officer or a member of an authority of the university has to be chosen, and reference is made to the marginal note to section 28 which reads: 'manner of appointment of officers and members of authorities' to show that that is the scope of all the pro visions of section 28. ..... a trustee cannot be allowed in equity to make a profit to himself out of his trust, and statutory recognition to that principle has been accorded by the legislature in section 88 of the indian trusts act, 1882, which extends it to an executor, partner, agent, director of a company, legal adviser and other person bound fn a fiduciary character to protect the interests of another person. ..... in the circumstances, as the term of the outgoing vice-chancellor was due to expire on october 17, 1964, the chancellor, in the exercise of his emergency powers under section 11 (6), appointed dr. ..... is said that the petitioners are guilty of laches, that they could have brought the petition shortly after the meeting of the executive council held on may 9, 1964, but have brought the petition with gross delay. ..... the committee met on september 12, 1964, and decided upon the persons whose names should be recommended to the chancellor from amongst whom he would appoint the vice-chancellor, before the chancellor could act upon the recommendations, the petitioners tiled the instant petition challenging the validity of the constitution of the committee and, therefore, of its .....
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