Court : Allahabad
Reported in : [1971]81ITR557(All)
..... approved the observation, made in the aforesaid madras case, that when the trustee acts, it is only the trust that acts, as the trustee fully represents the trust.71. ..... kamla town trust were the partners, an application for registration was made under section 26a of the income-tax act, but this application for registration was ultimately rejected by the income-tax officer. ..... arose for consideration was whether the firm as constituted by the deed executed between jhabarmal saraf and the trustees was legal and could be registered as such under section 26a of the indian income-tax act, 1922. ..... in order to achieve this object, section 18 of the transfer of property act provides that the rule against perpetuity as well as other limitations laid down in sections 16 and 17 of the act shall not apply in the case of transfer of property for the benefit of the public, for the advancement of religion, knowledge, commerce, health, safety and other objects ..... in the result, even though the suit under section 31 of the specific relief act had been decreed, the original trust deed dated 27th october, ..... in our opinion, while rectifying an instrument under section 31 of the specific relief act, the thing which the court is required to examine is whether on account of fraud or mutual mistake the instrument does not truly express the ..... was no material before the court on which it could come to a conclusion that the conditions mentioned in section 31 of the specific relief act did not exist was not taken. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1993All343
..... it is equally settled and also not in dispute that the provisions of the evidence act do not apply to these proceedings, hence the law relating to burden of proof does not apply ..... it would have been ideal if the commission had got the fullest co-operation to act fast to achieve its object to find out the true facts, so that the government could get the benefit of the report of the commission and if necessary toinitiate proper action against the erring ..... thus malice in its legal sensemeans malice such as may be assumed fromthe doing of a wrongful act intentionally butwithout just cause or excuse, or for want ofreasonable or probable cause.12. ..... by a commission under the commissions of enquiry act does not culminate into any decision. ..... both sides agree that the evidence act does not apply, nor any question of placing burden of proof on any party ..... , where it has been held that on appointment as commission of enquiry, one does not cease to be ajudge of the high court and is fully competent to act as a judge whenever he is not working as commission of enquiry. ..... said case was decided in a different context, where it was objected that being a commission of enquiry, the judge could not act as a judge of the high court. ..... 8b of the commissions of enquiry act, but the question of sequence in which the evidence is to be produced was also considered; it appears that on behalf of the police officers it was submitted before the commission of enquiry that since serious accusations were made by .....
Tag this Judgment!Court : Allahabad
Reported in : [1979]117ITR221(All)
..... of all property, settled or not settled, including agricultural land situate in the territories which immediately before the 1st november, 1956, were comprised in the states specified in the first schedule to this act, and in the union territories of dadra and nagar haveli, goa, daman and diu, and pondicherry which passes on the death of such person, a duty called 'estate duty' at the rates fixed ..... section 22 of the act is, however, available to a trustee with regard to the properties settled by him for the benefit of a trust of which he may even be a trustee, provided-(1) possession and enjoyment of the property was bona fide assumed by the beneficiary at least two years before the death of the trustee ..... a view to enable him to continue to reside in the house, it cannot be said that he was 'entirely excluded from possession and enjoyment' within the meaning of the first limb of the section, and, therefore, the property will be deemed to have passed on the death of the donor and will be subject to levy of estate duty.'17. ..... the official gazette, add the names of any other states to the first schedule in respect whereof resolutions have been passed by the legislatures of those states adopting this act under clause (1) of article 252 of the constitution in respect of estate duty on agricultural lands situate in those states, and on the issue of any such notification the states so added shall be deemed to be states specified in the first schedule within the meaning of sub-section (1).' .....
Tag this Judgment!Court : Allahabad
Reported in : 152Ind.Cas.183
..... lastly, it was argued that under sections 40 and 41, income tax act, all persons who were in the position of guardians, trustees or agents of persons residing outside british india, administrators-general, official trustees and receivers or managers appointed by courts are mentioned as persons liable to pay income-tax on behalf of the parties or properties in their charge, but there is no mention of an official liquidator. ..... the other arguments advanced against the inclusion of a company in liquidation in the word 'company ' as used in section 3, income tax act, are as follows: it is argued that in section 10, income tax act, certain items are pointed out as being liable to be set off against gross profits or gains of business for the purpose of discovering the net amount on which the tax has to be assessed. ..... the argument on behalf of the official liquidators is that a company which has gone into liquidation is no longer a ' company within the meaning of section 3, income tax act, and therefore no income-tax can be assessed on the liquidators as representing the company. ..... if we are not allowed to read the word 'company' in section 3 as including a company in liquidation, surely the official liquidators would come under the word 'manager' used in section 41, income tax act. ..... the word ' company ' is defined in section 2(6), income tax act as follows:'company' means a company as defined in the indian companies act, 1913....the agra spinning and weaving mills co. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1934All170
..... lastly it was argued that under sections 40 and 41, income-tax act, all persons who were in the position of guardians trustees or agents of persons residing outside british india, administrators-general, official trustees and receivers or managers appointed by courts are mentioned as persons liable to pay income-tax on behalf of the parties or properties in their charge, but there is no mention of an official liquidator. ..... the other arguments advanced against the inclusion of a company in liquidation in the word 'company' as used in section 3, income-tax act are as follows: it is argued that in section 10, income-tax act, certain items are pointed out as being liable to be set-off against gross profits or gains of business for the purpose of discovering the net amount on which the tax has to be assessed ..... off against his income any expenditure incurred solely for the purpose of earning such profits or gains; but in the case of the official liquidators it cannot be said that the whole of the expenditure in liquidation has been spent for the purpose of earning such profits or gaina ..... the argument on behalf of the official liquidators is that a company which has gone into liquidation is no longer a 'company' within the meaning of section 3, income-tax act, and therefore no income-tax can be assessed on the liquidators as representing the ..... the word 'company' is defined in section 2(6), income-tax act, as follows:'company' means a company as defined in the companies act of 1913,. 5. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1976All349
..... plaintiffs had sought for an injunction to restrain the defendant from committing a future act where as section 326 deals with the act already done or purported to have been done, the submission was that section 326 prohibited the institution of a suit against the board or against the member, officer, or servant of a board, in respect of an act done or purporting to have been done in its or his official capacity, until the expiration of two months next after notice in writing had been ..... served on the board or the member or the officer concerned, but it does not prohibit the institution of a suit relating to a future act threatened to be done- by the board ..... in trustees bombay port's case : [1974]3scr397 (supra) construing the term 'purported to be done under the act' it was observed that what is done under purported exercise of statutory functions, even if in excess of or contrary to its provisions, is done pursuant to or under the act so long as there is a legitimate link between the offending act and the official role. ..... : [1975]3scr407 and trustees of port of bombay v. .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1916All68; 35Ind.Cas.718a
..... in the muzaffarnagar district in these provinces in order to get him out of the reach of major buck; that the latter took action on august 24th, 1908, under sections 11 and 12 of the punjab court of wards act, commencing his enquiry, and for the protection of the estate took possession of it; that iii obedience to the orders of his commissioner he gave up possession of the ..... lifetime on 9th november 1908, he executed a document, designated therein a 'trusteenamah,' framing rules for the management of the trust property and nominating six gentlemen to succeed him as trustees on his death; that four of these are among the plaintiffs; that one of them has died and the second plaintiff has been appointed in his place under the rules framed ..... waqf on september 1st, 1908, was a trustee of the aligarh college, one of the institutions which is benefited by the waqf, that he was, therefore, interested in the document and under rule 74 of the rules made by the inspector general of registration (which under section 69 of the registration act have the force of law) he was ..... again in that month offered the defence an opportunity of cross-examining the witness and that finally on 8th august 1913, the counsel for the defence stated clearly that he would not cross-examine unless the lost draft was found ..... we assume that this rule was duly published under section g9 (2) in the official gazette after approval by government, though this has not been shown to us and the registration manual does not .....
Tag this Judgment!Court : Allahabad
Reported in : [1934]2ITR79(All)
..... lastly, it was argued that under sections 40 and 41, income tax act, all persons who were in the position of guardians, trustees or agents of persons residing outside british india, administrators-general, official trustees and receivers or managers appointed by courts are mentioned as persons liable to pay income-tax on behalf of the parties or properties in their charge, but there is no mention of an official liquidator. ..... be entitled to set off the interest actually paid against the income then earned.the next argument is that under clause (9), sub-section (2), section 10, a man doing business is entitled to set off against his income any expenditure incurred solely for the purpose of earning such profits or gains; but in the case of official liquidators it cannot be said that the whole of the expenditure in liquidation has been spent for the purpose of earning such profits ..... the other arguments advanced against the inclusion of a company in liquidation in the word 'company' as used in section 3, income tax act, are as follows : it is argued that in section 10, income tax act, certain items are pointed out as being liable to be set off against gross profits or gains of business for the purpose of discovering the net amount on which the tax has to be assessed. ..... the word 'company' is defined in section 2 (6), income tax act, as follows :'company means a company as defined in the indian companies act, 1913..... .....
Tag this Judgment!Court : Allahabad
Reported in : 2002(1)AWC266; (2001)2UPLBEC1715
..... with the removal of the chairperson or any member, which the state government may, by notification in the official gazette, remove the chairperson of the board or any member thereof if he :(a) is or becomes subject to any disqualification specified in section 16 ; or (b) refuses to act or is incapable of acting or acts in a manner which the state government, after hearing any explanation that he may offer, considers to be prejudicial to the interests of the waqfs ; or (c) fails in the opinion of the board, to attend three consecutive meetings of the board, without ..... while ministerial officers and agents who are elected or appointed by the board of directors are removable at will without a cause being assigned and without notice or a hearing, directors, trustees, and officers elected by the corporation at large may, by virtue of this inherent power, and irrespective of the existence of a provision for removal in the articles of bye-laws, be removed for cause, but not otherwise, and only ..... . while ministerial officers and agents who are elected or appointed by the board of directors are removable at will without a cause being assigned and without notice or a hearing, directors, trustees, and officers elected by the corporation at large may, by virtue of this inherent power, and irrespective of the existence of a provision for removal in the articles of bye-laws, be removed for cause, but not otherwise, and only .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1952All330
..... under section 66, trusts act, the result of wrongful intermingling of trust property with the private property of the trustee, entitles the beneficiary only to have a charge on the entire property for the recovery of the trust fund and since section 51 of the act prohibits a trustee from using the trust property for his own profit, it is obvious that the property plus the profits derived therefrom must be made available for distribution amongst the partners of the dissolved ..... 276 for the proposition that when a trustee mixes the trust fund with his own, the whole may be treated as trust property except in so far as the accounting partner may be able to distinguish them from those which were his own. ..... is conceded on all hands, and i think rightly, that section 46, partnership act, applies to the case. ..... section 16, partnership act, insists that a partner who makes profits out of the partnership property must make them good to the ..... is placed on the official assignee of madras v. ..... official assignee of madras. a. i. ..... official assignee, madras, 61 ..... that section provides that on the dissolution of a firm every partner has a right against the others to have the property of the partnership applied in payment of its debts and liabilities and to have the surplus distributed according to ..... section 46, it would be recalled, enjoins that the properties must be sold and if a partner retains them and disregards the law, he is liable to pay interest as held in the privy council case referred to .....
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