Court : Rajasthan
Reported in : (2009)11VatReporter175
..... appellate authority as well as the tax board held that said penalty could not be imposed against the respondent-assessee, who was merely a handing agent and since no enquiry was held by the aa from the consignee the registered dealers of goods in question, therefore, the penalty could not be sustained.3. ..... since the cultivators were admittedly unregistered dealers under the sales tax laws, the intention to avoid or evade tax could be ascertained only after holding enquiry with the consignee, but no such enquiry was held and there was no other cogent material also before the aa to hold that the goods in question belonged to the respondent-assessee - the ..... the authority concerned on the suspicion that the goods were belonging to the respondent-assessee, the handling agent and they were found at the time of checking only with bitty of m/s arihant transport company and therefore, since the relevant documents, namely, sale invoice, besides bilty were not accompanying the goods in question, he imposed the ..... learned counsel for the revenue argued that since the goods in question belonged to the respondent-assessee only and the names of 'rebari' (cultivators of wool) was mentioned in the bilty to avoid tax.4 ..... commissioner (appeals) and both the appellate authorities have concurrently held that the penalty under section 78(5) of the rst act, 1994 could not be imposed on the respondent-assessee, who was only handling agent of the cultivators, transporting wool in bags to two different .....
Tag this Judgment!Court : Chennai
Reported in : AIR1928Mad1124; 114Ind.Cas.340; (1928)55MLJ506
..... documents were not properly attested as required by law in that the attesting witnesses were not present when the executants executed the documents and that there was failure of consideration as regards a portion of the sums claimed, that the endorsements of payment by defendants 2 and 3 would not bind the 1st defendant so as to attract the provisions of the sections of the limitation act regarding acknowledgments of payment and that the personal remedy is barred as over ..... of limitation to, be applied to the personal covenants in connection with these mortgages on the part of defendants 2 and 3 is only 3 years under article 66 of the limitation act, not 6 years under article 116, although those personal covenants are contained in the registered mortgage deeds. ..... only affects the immoveable property and the obligation to discharge the debt out of that property, and that so far as the personal covenant is concerned, it is not a claim on the registered document and he supports his argument by referring to the sections of the registration act which refer to the place of registration, namely the place where the property or some portion of it is situate, and contrasts this with the other provisions of the act as regards registration of documents ..... law says is that a mortgage document as a whole has to be registered and not portions of it, and when a mortgage document is registered, it is difficult to say that the portion which contains the covenant to pay is not registered under the act .....
Tag this Judgment!Court : Chennai
Reported in : (1956)1MLJ574
..... workers, who were impleaded as third respondent, the government in their counter-affidavit stated in paragraph 2 thatif there does not exist such a relationship (that is as employer and employee) his contention that there was no industrial dispute and that the reference made by the government as if there was such a dispute was without jurisdiction may be correct.7. nothing more has been brought before me either by the government or by the workers to whom ..... it does not need much argument to show that under the industrial disputes act the existence of the relationship of employer and employee is necessary before there can be any industrial dispute, and the existence of an industrial dispute is necessary before there can be any valid reference by government of such dispute to an ..... petitioner obtains in his own name, licences from the central government under the tobacco excise act and the tobacco which he purchases is stored in his godowns which are licensed in his ..... the reference in question is under the industrial disputes act and the order sought to be quashed is one which purports to refer an industrial dispute between the workers of the raja beedi branches at venkitang, pavaratty, guruvayoor, manathala and eringapuram and the management of the raja company, chowghat, south malabar, to the industrial tribunal, coimbatore, ..... executant alone shall always be liable for all the responsibilities in accordance with law and the first executant shall not have any liability whatever.5. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1952Mad136; (1951)1MLJ535
..... a company is governed by the provisions of part v of the act containing sections 155 to 247; and part ix which contains sections 270 to 276 refers to the winding up of unregistered companies, which expression, according to section 270, shall not include a railway company incorporated by act of parliament or by an indian law, nor a company registered under the indian companies act, 1866, or under any act repealed thereby, or under the indian companies act of 1882, or under this act, but shall include any partnership, association or company ..... by the counsel for the appellants occurs at page 924: 'it appears to me that the simple principle is that this court sits to deal with the assets of tho south african company which are within its jurisdiction, and for that purpose administers, and administers only, the relevant english law --that is, primarily the law as stated la the companies act, 1948, looked at in the light, where necessary, of the decided cases. ..... the entire discussion so far has proceeded upon the likeness and similarity between the provisions of the english law as well as those of the companies act and both the learned counsel have conceded that if under the english law it is possible for a foreign creditor to claim payment when a foreign company is wound up in england under the provisions of the english companies act, then in india also it is possible. .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1932Cal321,137Ind.Cas.359
..... arrears of rent, the tenure becomes ipso facto hypothecated so to speak for the debt, and that consequently the person to whom the debt is duo, although he has ceased to be the landlord and is to all intents and purposes, so far as the rights and obligations under the law are concerned, a total stranger to the property with which these rights and obligations are inseparably connected, has the special remedy given to the landlord to recover arrears ..... laying down the proposition of law in general terms they proceeded to examine section 65 itself in the light of the other provisions of the bengal tenancy act, and on a critical examination of the scheme and purpose of the act came to the conclusion that the charge created under section 65 attaches to the tenure so long only as the relationship of landlord and tenant exists between the parties ..... of the bengal tenancy act having been substantially altered in 1928 the present case which is governed by the old law came on second appeal before suhrawardy and graham, jj. ..... sold in execution of gopal's decree on 21st april 1927, but before that date on 21st march 1927, the plaintiff purchased the right, title and interest of the tenants in the holding at a certificate sale under the public demands recovery act for recovery of settlement dues from the tenants. ..... a convenient view, be-cause otherwise there might be introduced into this law, which regulates the relation between landlord and tenant, a supervening right of serious consequence.8. .....
Tag this Judgment!Court : Delhi
..... the state of rajasthan has contended that no probate can be granted to the petitioners inasmuch as the mandatory requirement of section 276 (3) and section 283 sub-section (3) of the indian succession act, 1925 regarding publication of the citation in a district in which a part of the property is situated, has not been mandatorily complied ..... subject to the hindu law of succession, and am, under the appropriate provisions of the indian succession act and other laws, fully competent to make this will and to create the trusts ..... it has been contended by the learned counsel that since the deceased/testator was a law knowing person, well-placed in life, being a member of constituent assembly, member of rajya sabha and even an ambassador to laos on behalf of government of india, it is very unlikely that he would have ..... law to be attested, it shall not be used as evidence until one attesting witness at least has been called for the purpose of proving its execution, if there by an attesting witness alive, and subject to the process of the court and capable of giving evidence: [provided that it shall not be necessary to call an attesting witness in proof of the execution of any document, not being a will, which has been registered in accordance with the provision of the indian registration act ..... be worthwhile to reproduce section 63 of the indian succession act, 1925 and section 68 of the evidence act, 1872 which deal with the proof of execution of documents required by law to be attested. .....
Tag this Judgment!Court : Delhi
..... the most important judgement, however, on the act, is n radhakrishnan v maestro engineers & ors.40 a reading of this judgement shows that the supreme court has distinguished its earlier (2000) 4 scc539 (2003) 6 scc503 39 oriental bank of commerce v kikabhai premchand trust, 2008 (3) bom lr0886 40 (2010) 1 scc72 37 38 judgements41 and thereby continued the position of law as existed prior to the act, in respect of the issue of arbitrability of issues of fraud. ..... k was over the prescribed age limit (45 years) as per the bye-laws and other rules made by the organisation and could not have been a member of the faridabad branch of the organisation, nor could he have nominated mr. ..... in our view and relying on the aforesaid observations of this court in the aforesaid decision and going by the ratio of the abovementioned case, the facts of the present case do not warrant the matter to be tried and decided by the arbitrator, rather for the furtherance of justice, it should be tried in a court of law which would be more competent and have the means to decide such a complicated matter involving various questions and issues raised in the present dispute. ..... s filed an application ( arbitration application ) under section 8 of the arbitration and conciliation act, 1996 ( act ) seeking that the matter be referred to arbitration in view of clause 31g (o) in the constitution of the organisation ( arbitral clause ). .....
Tag this Judgment!Court : Delhi
..... the most important judgement, however, on the act, is n radhakrishnan v maestro engineers & ors.40 a reading of this judgement shows that the supreme court has distinguished its earlier (2000) 4 scc539 (2003) 6 scc503 39 oriental bank of commerce v kikabhai premchand trust, 2008 (3) bom lr0886 40 (2010) 1 scc72 37 38 judgements41 and thereby continued the position of law as existed prior to the act, in respect of the issue of arbitrability of issues of fraud. ..... k was over the prescribed age limit (45 years) as per the bye-laws and other rules made by the organisation and could not have been a member of the faridabad branch of the organisation, nor could he have nominated mr. ..... in our view and relying on the aforesaid observations of this court in the aforesaid decision and going by the ratio of the abovementioned case, the facts of the present case do not warrant the matter to be tried and decided by the arbitrator, rather for the furtherance of justice, it should be tried in a court of law which would be more competent and have the means to decide such a complicated matter involving various questions and issues raised in the present dispute. ..... s filed an application ( arbitration application ) under section 8 of the arbitration and conciliation act, 1996 ( act ) seeking that the matter be referred to arbitration in view of clause 31g (o) in the constitution of the organisation ( arbitral clause ). .....
Tag this Judgment!Court : Karnataka
..... made out a case for division of item no.1 property according to the law of inheritance, but so far as item no.2 is concerned, opined division as proposed in the will would prevail and in the result, decreed the suit partly, ordering division of property at item no.1 assigning to 1st defendant 1/3rd share by virtue of the will- ex.d2 and then ordered division of the remaining 2/3rd according to mohamedan law amongst plaintiffs and 1st defendant, taking note of the demise of the wife of abdul khader ..... was it necessary to establish consent of an heir by showing that the will was revealed or that any act such as filing of a joint application to the municipality for obtaining katha was essential and that in the absence of such material, consent could not be implied from the surrounding circumstances.? ..... trial court has accepted the evidence regarding execution of will by the testator-abdul khader and has in fact decided to act in terms of the will so far as division of property of item no.1 is concerned ..... relying on section 59 of the indian succession act, she would submit, as the testator is shown to have attained 89 years at the time of execution of the will, evidence establishing he was in good health and of sound mind was required which has not been laid before court. ..... ' acting openly and adverse to the interest of other heirs by a person claiming to be the legatee under the will and inaction on the part of the heirs to question such acts is one such conduct which would show 'consent .....
Tag this Judgment!Court : Karnataka
..... have made out a case for division of item no.1 property according to the law of inheritance, but so far as item no.2 is concerned, opined division as proposed in the will would prevail and in the result, decreed the suit partly, ordering division of property at item no.1 assigning to 1st defendant 1/3rd share by virtue of the will- ex.d2 and then ordered division of the remaining 2/3rd according to mohamedan law amongst plaintiffs and 1st defendant, taking note of the demise of the wife of abdul khader. ..... that the will ex-d2 was proved by the defendants, was it right in decreeing the suit of the plaintiffs either in whole or in part?.5) was it necessary to establish consent of an heir by showing that the will was revealed or that any act such as filing of a joint application to the municipality for obtaining katha was essential and that in the absence of such material, consent could not be implied from the surrounding circumstances.?. ..... the trial court has accepted the evidence regarding execution of will by the testator-abdul khader and has in fact decided to act in terms of the will so far as division of property of item no.1 is concerned. ..... relying on section 59 of the indian succession act, she would submit, as the testator is shown to have attained 89 years at the time of execution of the will, evidence establishing he was in good health and of sound mind was required which has not been laid before court.15. .....
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