Court : Supreme Court of India
Reported in : AIR1953SC375; 20(1954)CLT1(SC); [1954]1SCR1
..... , while agreeing with the chief justice as to other points, expressed, in a separate judgment of his own, his suspicion about the bona fides of the orissa agricultural income-tax (second amendment) act, 1950, and he was inclined to hold that though ostensibly it was a taxation measure, it was in substance nothing else but a colourable device to cut down drastically the income of the intermediaries ..... in that case the provisions of section 23(f) and 4(b) of the bihar land reforms act were held to be invalid by the majority of this court not on the ground that, in legislating on these topics, that state legislature had encroached upon the exclusive filed of the ..... question now arises whether the majority decision of this court with regard to the two provisions of the bihar act is really of any assistance ..... the orissa agricultural income-tax (amendment) act of 1950 is a colourable piece of legislation and hence ultra vires the constitution, the learned counsel for the appellants, as said above, placed considerable reliance upon the majority decision of this court in the ..... now come to the decision of the majority of this court regarding two clauses in the bihar land reforms act which seems to be the sheet ..... upon the orissa legislation, and as a matter of fact, much of the arguments put forward on behalf of the appellants purported to have been based on the majority judgment of this court in the bihar appeals, where two small provisions of the bihar act were held to be unconstitutional. 5. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC473; [1953]23CompCas447(SC); [1953]24ITR475(SC); [1954]1SCR189
..... person is said to have 'a controlling interest' in a company when such a person acquires, by purchase or otherwise, the majority of the vote-carrying shares in that company, for the control of the company resides in the voting powers of its shareholders ..... is a member of this company a person duly appointed to represent such company at a meeting of this company in accordance with the provisions of section 80 of the indian companies act, 1913, shall not be deemed to be a proxy but shall be entitled to vote for such company on a show of hands and to exercise the same power on behalf of the company which he represents as if he were an individual ..... directors of a company may well be regarded as having 'a controlling interest' in the company when they hold and are entered in the share register as holders of the majority of the shares which, under the articles of association of the company, carry the right to vote. ..... necessary that in order to have 'a controlling interest' the person or persons who hold the majority of the vote carrying shares must have a beneficial interest in the shares held by them. ..... , and may answerable to the latter if he acts in breach of his duty, nevertheless, as long as his authority is not revoked, as far as the respondent company is concerned, the majority of its vote-carrying shares are subject, directly or indirectly, to his will and ordering and, therefore, the directors of the respondent company in fact control its affairs at general meetings and as such .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC521; 1954(2)BLJR53
..... no relief to the objector against the creditors.so on the tests mentioned by the learned judge it is clear that the creditors of a debtor are not necessary parties in these administrative proceedings under the encumbered estates act, though they may be given notice of those proceedings and afforded opportunity to watch those proceedings in order to see that no property is secreted from them and it is preserved for satisfaction of decrees that may ..... pass an effective decree in the absence of such party, and proceeded to observe that the creditors of a landlord who have claimed relief under the encumbered estates act are necessary parties to the proceedings under that act and that the object of the act is to compel the landlord to surrender his entire property for the benefit of his creditors and to liquidate the debts of all the creditors in accordance with and ..... a simple money decree for such amount together with any costs which he may allow in respect of proceedings in his court and of proceedings in any civil court stayed under the provisions of this act, together with 'pendente lite' & future interest at a rate not greater than the rate specified in section 27 and if he finds that no amount is due, he may pass a decree for costs in favour of ..... the judges constituting the full bench, with great reluctance shared the opinion of the majority merely out of respect for the opinion of pathak j. ..... himself, he would have held otherwise.the majority judgment was delivered by pathak j. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC516; [1953]24ITR488(SC); [1954]1SCR268
..... meaning of section 8(1) of the excess profits tax act, 1940, with effect from 14th of the april, 1943, when the business, which had previously been carried on in partnership between two dayabhaga hindu undivided families, was carried on by a partnership between the separated male ..... judgment and order pronounced on the 20th june, 1951, by a bench of the calcutta high court on a reference made by the income-tax appellate tribunal under section 66(1) of the income-tax act read with section 21 of the excess profits tax act whereby the high court answered in the affirmative the following question :- 'whether on the facts and circumstance of this case there is a change in the persons carrying on the business within the ..... view of the matter it is not necessary to consider whether the fact of nandodulal, the youngest son of sannyasi charan, being a minor before 13th april, 1943, and of his attaining majority on 18th july, 1943, as stated by the learned counsel for the assessee will bring the case within the meaning of section 8 of the excess profits tax act. 10. ..... , an application was made on behalf of kshetra mohan sadhukhan and sons and bijan kumar sadhukhan and brothers for the renewal of the registration of the firm under section 26-a of the indian income-tax act for the assessment for the income-tax year 1942-43. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC263
..... it was accordingly held that it was incumbent upon wali singh to get that transfer set aside within three years after attaining majority notwithstanding that the parties may have continued in joint possession. ..... there being nothing by way of release by kirpal singh on behalf of wali singh, no case for the application of article 44 of the limitation act arose. ..... for the respondent, however, urges that in view of the course of events appearing on the record the plaintiff is not entitled to any declaratory relief and that the same is barred by limitation under article 120, limitation act. ..... we are, therefore, of the opinion that the learned judges of the high court were in error in thinking that the plaintiff's suit was barred by virtue of article 44, limitation act.5. ..... steps to get the revenue records rectified but consciously acquiesced in it and admitted it and that the suit is barred by limitation.the trial court held that the suit was not barred under article 44, limitation act. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC44; (1954)IMLJ41(SC)
..... according to the indian law, which is embodied in section 54 of the transfer of property act, a contract for sale of land does not of itself create any interest in the property which is the subject-matter ..... , 'a person who expressly contracts absolutely to do a thing not naturally impossible is not excused for non-performance because of being prevented by the act of god or the king's enemies.........or vis major. ..... in india the only doctrine that we have to go by is that of supervening impossibility or illegality as laid down in section 56 of the contract act, taking the word 'impossible' in its practical and not literal sense. ..... it must be held also that to the extent that the indian contract act deals with a particular subject, it is exhaustive upon the same and it is not permissible to import the principles of english law dehors ..... advanced by the learned attorney-general raises a somewhat debatable point regarding the true scope and effect of section 56 of the indian contract act and to what entent, if any, it incorporates the english rule of frustration of contracts.8. ..... raised on behalf of the defendant were that a suit of this description was not maintainable under section 42 of the specific relief act and that the plaintiff had no locus standi to institute the suit. ..... it would be incorrect to say that section 56 of the contract act applies only to cases of physical impossibility and that where this section is not applicable, recourse can be had to the principles of english law on the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC69; [1954]1SCR407
..... true, any heir or perhaps any descendant of the founder can bring a suit against the shebaits on the idol's behalf and, in the present case, it may be said that the acts of the shebaits must have been notorious in the family. ..... his two elder brothers jnanendra and bhupendra were declared to be the then servants, but a right was reserved to nagendra to join with them as a sevayat on his attaining majority. ..... is in accordance with the idol's title, and the question is whether the change made by them, in the intention with which they hold, evidenced by an application of the rents and profits to their own purposes and other acts, extinguishes the idol's right. ..... but such persons have no legal duty to protect the endowment and, until the shebait is removed or controlled by the court, he alone can act for the idol.' 20. ..... ' - that he did act as such shebait and that his possession of the premises no. ..... , 'did nagendra act as shebait of the plaintiff deity under the wills of dwarka nath ghosh and rajendra nath ghosh ? ..... if a shebait by acting contrary to the terms of his appointment or in breach of his duty as such shebait could claim adverse possession of the dedicated property against the idol it would be putting a premium on dishonesty and breach of duty on his part and no .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC61; 1954(2)BLJR89; (1954)56BOMLR447; [1954]1SCR339
..... from the last male holder as his successor-in-law and the rights of succession are opened out by the act of self-effacement on the part of the widow which operates in the same manner as her physical death. ..... 551 : 'it is settled that the true view of surrender under the hindu law is that it is a voluntary act of self-effacement by the widow having the same consequences as her death, in opening up the succession to the next heirs ..... true that a surrender may and in the majority of cases does take the form of transfer ..... merely accelerates the reversion by surrendering her limited interest in favour of the reversioner, undoubtedly no surrender can be effective if the widow has already parted with her interest in the property by a voluntary act of her own or her rights therein have been extinguished by adverse possession of a stranger. ..... now to the third ground, it certainly true that a surrender is a voluntary act on the part of the widow and she under no legal or moral obligation ..... recognising the right of surrender by a hindu widow can and ought to impose conditions on the exercise of her power based on considerations of justice, equity and good conscience, and surrender being a purely voluntary act on the part of the widow, she could not be allowed by her own act to prejudice the interests which she had already created. 23. ..... as in the majority of cases, persons with such rights come into existence only when the widow dies it is generally said that the alienee gets the estate for the term .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC198; [1954]25ITR27(SC); (1954)IMLJ146(SC)
..... two questions for reference :- '(1) whether, on the facts and in the circumstances of the case, the appellate tribunal was right in holding that the section 42(i) and (3) of the income-tax act has no application to income accruing or arising to the assessee company in british india or to income received by it in british india during the previous year (2) whether, on the facts and in ..... with the determination of the income arising the taxable territories as distinguished from the income arising without the taxable territories as understood in section 4a(c)(b) of the act what we have got to consider is whether there is anything in the act which prevents the application of the general principle of apportionment of income, profits or gains between those which are derived from business operations carried on within ..... tribunal however referred the following questions to the high court :- '(1) whether on the facts and in the circumstances of the case, section 42(1) and (3) of the act alone and lot section 4 of the act have application to the income accruing or arising to the assessee company in british india and to the income attributable to the sale proceeds received by it in british ..... he took us in extension over the portions of the majority judgments and tried to demonstrate that the decision there was based purely on the applicability of section 42(3) of the indian income-tax act, but for the applicability of which, according to his submission, there was no room for the apportionment of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC173; 1954(2)BLJR159; (1954)56BOMLR276; 1954CriLJ451; (1954)IMLJ157(SC); [1954]1SCR435
..... the result therefore is that the appeal will be allowed, the judgment of the high court on reference set aside, the majority verdict of the jury pronouncing the appellant not guilty of the offence with which he was charged accepted and the appellant acquitted and discharged and forthwith ..... before the jury when they deliberated upon the question of the criminality of the appellant, and the only question which we have to consider is whether the verdict which they arrived at by a majority of six to three was such as no reasonable body of men could arrive at on the record of the case. ..... in making the amendment however by the bombay act vi of 1952 the legislature took away the powers of the sessions judge of greater bombay to discharge the jury and order a retrial of the accused by another jury even in the case of a majority verdict so much so that even in a verdict of five or four which was not till then an effective verdict the case would have to be submitted to high court under section 307 of the ..... the section was intended to guard against this danger, and not to enable the sessions judge and the high court to deprive jurors, acting property within their powers, of the right to determine the facts conferred upon them by the code. ..... to the bleeding of the nose and the blood stains on the shirt and the trousers of the appellant was sought to be negative by pointing out the improbability of the police constable having acted in that manner within the very precincts of the police station. .....
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