Court : Rajasthan
Decided on : Apr-11-1988
Reported in : 2(1989)WLN(Rev)304
..... seller and the condition is embodied in the document which effects or purports to effect the sale in accordance with the proviso added to section 58(c) of the tp amendment act, 1929, it is to be presumed as mortgage, and the party, who asserts to the contrary, must have to prove it.15 ..... and excluded transactions embodied in more than one document from the category of mortgages, therefore, it is reasonable to suppose that persons who, after the amendment, choose not to use two documents, do not intend the transaction to be a sale, unless they displace that presumption by clear and express words; ..... from this case:1. once a transaction is embodied in one document and not two, and once its terms are covered by section 58 of the transfer of property act, then it must be taken as a mortgage by conditional sale unless there are express words to indicate the contrary, or in ..... . from the discussions made above, it is evident that the judgment of the madras high court in patent goundar v. thirmalai goundar (supra) is ..... based on the proposition of law laid down by the supreme court in chunchw jha v. ebadat all (supra). the supreme court in that case categorically stated that once the transaction of sale and the agreement to repurchase are embodied in on document and not two and once its terms ate covered by section .....
Tag this Judgment!Court : Rajasthan
Decided on : Nov-29-1988
Reported in : 1989WLN(UC)457
..... not a v. proper article to be applied to such a suit where transfer of the property act as amended by the amending act of 1929 was not in force a letter's patent appeal was filed against the judgment of the single judge of the high court. the majority of the judges held that the plaintiffs' suit for recovery of possession in respect ..... 1963 came into force and the suit could be instituted by the plaintiffs within a grace period of five years from 1st january, 1964 as provided in section 30 of the limitation act of 1963.7. it would be useful to refer to a decision of their lordships of the supreme court in valliama champaka pillai v. sivathanu pillai and ors. : [1980 ..... years of the said date. again the period of limitation provided by the residuary article 120 of the limitation act of 1903 was shorter than provided by article 19 of kanoon miyad mewar and, therefore, by virtue of section 30 of the indian limitation act of 1908, the suit could only be instituted within a period of two years next after the coming ..... into force of the indian limitation act, 1908 in part b states or within the period prescribed for such suit by article 19 .....
Tag this Judgment!Court : Rajasthan
Decided on : Mar-08-1988
Reported in : AIR1989Raj51; 1988(2)WLN487
..... of the subject's right to resort to the civil courts would be ultra vires of the indian legislature in view of the provisions of section 32, government of act. 1915, which are enacted section 65, government of india act of 1935, and reference was made to (1913) 40 ind app 48, which was effects of tortious trespass on land, but their lordships opined, neither ..... ) for the assessment year 1939-40. a return was made in the correspondence which followed the appellant raised the point that explanation 3 to para 4(1) income-tax act, 1922 as amended, if it applied to dividend declared and paid outside british india to persons not residence in british india was ultra vires the indian legislature. however, the income-tax officer ..... they expressed their view that the impugned provision was not ultra vires the indian legislature. in the proceedings before the federal court the point as to jurisdiction arising under section 67 of the act of 1922 was not taken. lord uthwatt, speaking for the judicial committee, observed that jurisdiction cannot be given by consent and it was pars judicious to take jurisdiction into ..... privy council in raleigh investment company's case (air 1947 pc 78) or on the validity of the propriety of the conclusion in respect of the effect of section 67 of the income-tax act. the position might have been different, had the municipal council made assessment of the octroi duty to be charged from the plaintiff-company or would have issued a .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-10-1988
Reported in : 1988WLN(UC)219
..... may be modified or altered by the board by issuing a notification. it is further submitted that both under section 49 of the electricity (supply) act, and clause 16(b) of the agreement, the board has unilateral power to fix tariff and to amend the same from time to time and the petitioner cannot question it. it is submitted that the tariffs are ..... a particular consumer. it is true that the board has to take into consideration the needs of the consumers falling in the broad categories and to frame the tariff accordingly.32. we are of the opinion that no case has been made out by the petitioner for making any interference in the tariff framed by the board. the board had the ..... ) further makes it clear that under special circumstances the board has got power to fix different tariffs for the supply of electricity. in that case the vires of sections 49 and 67 were also challenged, and the supreme court held that levy of a uniform tariff by the board does not amount to a colourable exercise of taxing power of the parliament ..... of the board or for the purposes of clauses (i) & (ii) of section 67 may, to such extent as may be sanctioned by the state government, be paid out of capital.22. in this connection, reference may be made to clause vi of the schedule to the indian electricity act, 1910, which is as follows:vi requisition for supply to owners or occupiers .....
Tag this Judgment!Court : Rajasthan
Decided on : Feb-26-1988
Reported in : [1988]71STC204(Raj); 1988(1)WLN625
..... sales tax, new delhi v. standard metal industries [1980] 45 stc 229 (delhi), section 5(2)(a)(ii) of the bengal finance (sales tax) act, 1941 as extended to the union territory of delhi after the amendment by act 20 of 1959 came up for interpretation. the expression used in the provision was ' ..... raw material' that the materials, which were being used and recognised, so, would cease to be raw materials on the insertion of section 2(mm) of the act, particularly when, the definition itself included fuel and lubricant as raw materials. the tribunal also proceeded to decide the appeals placing reliance on ..... court has been cited before me, i.e., commercial taxes officer v. moongalal durgalal [1987] 67 stc 291. the question in that case was as to whether 'edible oil' is a 'raw material' within the meaning of section 2(mm) in the process of manufacture of pulses. honourable mr. j. s. verma, ..... been cited at the bar as they have no application.32. as regards the revision petition no. 332 of 1987 against m/s. lodha fabrics, pali, it may be stated that the reopening of this case under section 12 of the act was barred by time as the case was reopened ..... act, 1963 as 'naphtha' was not a component of the chemical fertilizer though it was used in the manufacture of fertilizer. the learned judges of the kerala high court considered the explanation given by the assessee and it was observed that 'naphtha' is not a component part of the chemical fertilizers is a rather far-fetched interpretation and patently .....
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