Court : Allahabad
Reported in : AIR1936All286
..... in detail and he also came to the conclusion that:in view of the omissions and irregularities discussed above, it is clear that the books of sam-vat 1985 are not complete and do not reflect the entire income of the appellant. therefore the income-tax officer was justified in rejecting them and not basing his assessment ..... by reducing the estimate of the income-tax officer. my answer to the second question therefore is that the assistant commissioner was authorised under section 13, income-tax act, and also otherwise to make private enquiries, but he is not permitted to take the result of such private enquiries into account in making the assessment without ..... other circumstances, without taking into account the result of. the private inquiries, then the finding would not be illegal according to the principle underlying section 167, evidence act. i am not called upon to say whether in this particular case the assessment at 11 lakhs could have been made on the other circumstances of this case .....
Tag this Judgment!Court : Allahabad
Reported in : [1936]4ITR1(All)
..... matter in detain and he also came to the conclusion that'in view of the omissions and irregularities discussed above, it is clear that the books of samvat 1985 are not complete and do not reflect the entire income of the appellant. therefore, the income tax officer was justified in rejecting hem and not basing his assessment ..... estimate of the income tax officer. my answer to the second question, therefore, is that the assistant commissioner was authorised under section 13 of the income tax act and also otherwise to make private enquiries, but he is not permitted to take the result of such private enquiries into account in making the assessment without giving ..... expression unius est exclusio alterius such proceedings are not judicial proceedings for other purposes, and there can be little doubt that the detailed provisions of the indian evidence act will not apply to such proceedings, and this is obvious because the same person cannot be a party, judge and witness in his own case. this is .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1937All610
..... minor against him under the cloak of equitable doctrine.26. lastly it has been suggested that the mortgage transaction may be upheld under section 43, t.p. act, particularly because that section has been amended and the words fraudulently or' have been added before the words erroneously represents.' but the section can have no application ..... incompetent by reason of minority from transferring it, but was one where the transfer was inoperative because he had no interest capable of transfer. section 65, contract act, therefore clearly applies to such a case, as no question of in competency on the ground of minority at all arose. similarly gregson v. raja sri aditya ..... in the rejoinder the plaintiffs denied that the defendants were minors and also asserted that the defendants were liable to pay the amount under section 68, contract act. the issues framed by the trial court related to the minority of the defendants, the object of the debt and its proper attestation and consideration. the trial .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1938All593
..... court already quoted and he stated:the present civil procedure code, by sections 313 and 315, has, in addition to the relief allowed to an auction-purchaser by order 258, act 8 of 1859, empowered him to apply to have a sale set aside on the ground that the person whose property purported to be sold had no saleable interest ..... was the estate of the execution debtor, so that if the sheriff had had jurisdiction his conveyance would have passed the title. it was solely because he was acting beyond his territorial jurisdiction that the sale became inoperative, and wholly ineffectual. the high courts have assumed that if the defendant is to be treated as a principal ..... execution-debtor, brought an action for money had and received against the judgment-creditor, under whose authority and by whose express direction he alleged that the sheriff had acted. the question of law raised in the case was as to whether the plaint filed disclosed a good cause of action.11. the judgment of the privy council .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1944All130
..... the paper hook in which the names of cultivators together with the amount of rent realised from them in the years 1983, 1984 and 1985 section are given. at pp. 162, 164 and 165 the heading is 'accounts relating to cultivation.' from this it appears to me ..... the real owner has to prove the facts on which he relies, but if the court believes that those facts exist, it must act in accordance with them. if the reasons are sufficiently strong for such a belief i must say with the greatest respect that i ..... and runs thus:you are hereby informed that tax, as per detail given below has been assessed on you, under part 4 of act 2 of 1886.to my mind it clearly shows that misri lal was assessed to income-tax in the year 1892. the details ..... namely that the suit was barred by limitation, that the plaintiff was estopped from bringing the suit and that section 42, specific relief act, barred the suit were also raised. the learned civil judge found all the legal issues in favour of the plaintiff and on the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1949All367
..... not been duly appointed a pleader of the decree-holder. this application was subsequently dismissed for default. the second application for execution was filed on 1st june 1985 obviously more than three years after the date of the decree, but within three years of the final order passed on the first application. it was made ..... the interpretation of a different statute. it is, therefore, not necessary for me to express any opinion on the question as to whether the expression 'act' occurring in act xx of 1865 was accurately defined in the quotations from those judgments. it is enough to say that having regard to the scheme and subject-matter of ..... , quotes at length the judgment in that case : that the judges have collected the intention 'sometimes by considering the cause and the necessity of making the act...sometimes by foreign circumstances (thereby meaning extraneous circumstances), so that they have ever been guided by the intent of the legislature, which they have always taken according .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1951All93
..... laid at rest by the decision of their lordships of the judicial committee in tyagaraja mudaliyar v. vedathanni ) wherein, after quoting sections 91 and 92, evidence act, sir john wallis, who delivered the judgment of the board, said :'.......................,...'.,...................in their lordships' opinion, even if there were no proviso to either section, the ..... was not the real agreement between the parties. sir john wallis, who delivered the judgment of the board, after citing sections 91 and 92, evidence act, observed as follows:'there being no proviso in either section making oral evidence to show that there was no agreement and therefore no contract, inadmissible, their ..... excludes oral evidence of the terms of the document by requiring those terms to be proved by the document itself, unless otherwise expressly provided in the act, and section 92 excludes oral evidence' for the purpose of contradicting, varying, adding to, or subtracting from such terms. section 92 only excludes oral .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1949All513; 1949CriLJ798
..... person for the purpose provided in the impugned act, the part of the impugned act- that deals with such detention must be ultra vires.6. the scheme of ..... . learned counsel has argued that preventive detention for reasons connected with the maintenance of public order alone is comprised in item 1 of list 2, constitution act and therefore the provincial legislature has no power to enact a measure relating to preventive detention for the purpose of preventing black-marketing. the contention of the ..... pathak, on behalf of the applicant,, urges that the provision, under this act, for preventive detention is -ultra vires of the provincial' legislature. his argument is that preventive detention is a specific subject in the lists in son. 7, government of india act, 1985, and unless power-has been conferred on the provincial legislature to detain a .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1950All421
..... the contract entered into by the plaintiffs with the late maharaja cannot be enforced against his successor, the present ruler. there is nothing in the provisions of the specific relief act to negative such a position. on the second point too, i am not prepared to accede to the arguments of the learned counsel, as the question of monetary compensation in .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1950All480
..... suggested that, even if the sabha be a corporate body, it is open to us to dissent from the recent decision of a bench of this court in banaras hindu university v. gauri dutt joshi, 1949 a. l. j. 523 : (a. i. r. (37) 1960 all. 196) and to hold that the word 'person' in section ..... trade union is thus a statutory legal entity, anomalous in that, although consisting of a fluctuating body of individuals and not being incorporated, it can own property and act by agents.'the accuracy of that passage and the correctness of the learned judge's conclusion was affirmed by lord atkinson in the house of lords on appeal: amalgamated society ..... was at first disposed to accept this view, but mr. jagdish sarup in his careful argument has convinced me that it is not correct.4. the societies registration act provides that any seven or more persons associated for any literary, scientific or charitable purpose--or for any purpose described in section 20 may form themselves into a society under .....
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