Judgment Search Results Home > Cases Phrase: raipur and khattra laws act 1879 Page 2 of about 14,539 results (0.354 seconds)

D. M. Wadhwana Vs. Commissioner of Income-tax, West Bengal.

Court : Kolkata

Reported in : [1966]61ITR154(Cal)

..... will be estopped from denying the title of the holder of pucca delivery orders; but that does not mean that in law the title passed to the holder of the pucca delivery order as soon as it was issued even though it is not disputed that there was no ascertainment of goods at that time and that the ascertainment only takes place when the goods are appropriated to the pucca delivery orders at the time of actual ..... the contract represented by the pucca delivery orders is a contract for the sale of unascertained goods and no property in the goods is transferred to the buyer in view of section 18 of the indian sale of goods act till the goods are ascertained by appropriation, which, in this case, takes place at the time only ..... was statutory recognition of a delivery order as a document of tittle in section 108 of the contract act and section 137 of the transfer of property act and under the latter section the transferee acquired a title to the goods to which it related. ..... ground that the respondent, assessee, was a dealer within the meaning of the word in the madras sales tax act being a person who carried on business of buying or selling goods and the transactions involved were put though by way of business. ..... under explanation 2 of section 24(1) of the income-tax act 'a speculative transaction means a transaction in which a contract for purchase and sale of any commodity including stocks and shares in periodically or ultimately settled overwise than by the actual delivery or transfer of the .....

Sunam Rice and Dal Mills Vs. Income-tax Officer

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1992)43ITD342(Chd.)

..... the learned counsel for the assessee were two fold, namely, (i) that the assessing officer had come to a positive finding that the assessee had deliberately and consciously concealed its income and so explanation to section 271(1)(c) had not been invoked in this case; and (it) that the assessing officer had issued penalty notice for concealing the particulars of income/furnishing of inaccurate particulars of income which showed that the charge was not ..... to the body of assessment order it was submitted that the penalty proceedings have been initiated for concealment of particulars of income and there were no two defaults mentioned in the assessment order as alleged by the learned counsel for the assessee.6. ..... having regard to the entire facts and circumstances of the case and the case law relied upon by the learned d.r ..... assessee procured that letter from the bank manager for the purpose of producing the same before the iac in proceedings under section 144b of the income-tax act probably under the impression that his words were final. ..... do not agree to the reasoning of the learned counsel for the assessee that the assessing officer has levied penalty for deliberate concealment of income and that he could not invoke explanation to section 271 (1)(c) of the act. ..... [1978] 111 itr 440 for the proposition that finding given in the assessment order would be sufficient to attract penalty proceedings under section 271(1)(c) of the act. ..... 000 imposed under section 271(1)(c) of the income-tax act.2. .....

S. Mangai Ammal Vs. Lakshmi Narayana Rao and Another

Court : Chennai

Reported in : 1998(3)CTC510; (1998)IIMLJ183

..... where a division bench of this court observed as follows:-section 10(2)(ii) of the tamil nadu buildings (lease and rent control) act, 1960 as amended by the act xxiii of 1973 contemplates two situations, one dealing with the tenant transferring his rights under the lease or subletting the entire building and the other with dealings by the tenant using the buildingfor a purpose other than that for which it was ..... this, the admitted possession of the petitioners cannot be otherwise explained except by an act on the part of the second respondent in having parted with his possession without the consent in writing of the first respondent in favour of the petitioners and that would suffice to satisfy the requirements of the provision under the tamil nadu buildings lease and rent control act.under those circumstances the authorities below were quite justified in holding that the second respondent ..... third party is in possession of the premises, the burden is on the third party to prove the lawful possession as a tenant, because the sub-lease is an act between the tenant and the sub- tenant without the knowledge of the landlord. ..... of the principles laid down in the decisions referred above, the position of law on the question of subletting may be stated as follows: a tenant can be said to sublet the demised premises to a third party only when the tenant had permitted the third party to occupy the premises and had divested himself completely of the possession of the premises or part thereof. .....

L.Queth Khong Decd. Thr.Lr'S Vs. Prem C.Soni Decd. Thr.Lr'S andOrs

Court : Delhi

..... the apex court in this case on the question of the applicability of the limitation act to proceedings under the drca had held herein as under:- "so far as the first question about the applicability of the limitation act, it is necessary to refer to section 42 of the delhi rent control act, 1958 (hereinafter called the act) which provided that an order of eviction has to be executed like a decree of the ..... queth khong (attorney of the appellant) within the stipulated period of limitation and as such his submission in this application (under order 22 rule 3 of the code) that he was not aware of this legal position is ..... contention is that the appeal was being defended by the brother of the appellant lee man khong and as attorney he was not aware that after the death of his brother i.e. ..... a delay in preferring this application and as such along with this application a second application under section 5 of the limitation act had also been filed. ..... the appellant had died on 14.05.2000 and his submission that he was not aware about the legal position that his legal representatives had to be brought on record within a specified stipulated period has as noted supra negatived and in these circumstances, there being no explanation in this application as to why this application has been filed so belatedly it is clear that the appeal stood abated after a period of 90 ..... page 3 of 6 execution the provisions of the code of civil procedure are applicable and as such law of limitation would be attracted. .....

Sri Sugli Vs. Collector/District Magistrate, Allahabad and anr.

Court : Allahabad

Reported in : AIR1988All247

..... under item 23, the state legislature has been given the power to make rules to regulate mines and minerals development, but this legislative power contained in item 23 is subject to item 54 of list i of the seventh schedule, which gives the parliament the right to make law regulating mines and minerals development to the extent to which such regulation and development under the control of the union is decided by the parliament. ..... whether the area for which the permit is to be issued is a large one or should have been less is a matter for the collector to decide and if he has not acted arbitrarily, capriciously or on irrelevant considerations, the court has no power to interfere. ..... in the year 1957, the parliament enacted the mines and minerals (regulation and development) act, 1957, for regulation of mines and development of minerals under the control of the union. ..... minor minerals (concession) rules, 1963, for inviting offers and demanding security for granting of mining permits under chapter vi of the rules, the collector had acted against the same, and, as such, the advertisement was liable to be quashed. ..... the expression 'minor minerals' is defined in section 3 of the act in these words :' 'minor minerals' means building,-- stones, gravel, ordinary clay, ordinary sand other than sand used for prescribed purposes, and any other mineral which the central government may by notification in the official gazette, declare to be a minor mineral'.10. .....

Sunam Rice and Dal Mills Vs. Income Tax Officer.

Court : Income Tax Appellate Tribunal ITAT Chandigarh

Reported in : (1993)45TTJ(Chd.)40

..... to the body of assessment order it was submitted that the penalty proceedings have been initiated for concealment of particulars of income and there were no two defaults mentioned in the assessment order as alleged by the learned counsel for the assessee.6. ..... having regard to the entire facts and circumstances of the case and the case law relied upon by the learned departmental representative, we are of the considered opinion that it was a fit case for levy of penalty under s ..... rubber stamp putting the dates, as pointed out by the ito, is a very important item from the angle of a cashier and it could not be changed by the peon at his will even three days before the date of occurrence. ..... (1982) 135 itr 652 (p&h) (fb) for the proposition that modus of concealment was obviously within the special knowledge of the assessee and the onus was, therefore, upon the assessee who alone reasonably could discharge the same. ..... , the learned departmental representative, however, relied on the orders of the authorities below and submitted that after taking into consideration the entire facts and circumstances of the case, the tribunal had upheld the addition of rs. ..... do not agree with the reasoning of the learned counsel for the assessee that the assessing officer has levied penalty for deliberate concealment of income and that he could not invoke explanation to s.271(1) (c) of the act. ..... 144b of the it act probably under the impression that his words were ..... (1) (c) of the act. ..... (1) (c) of the it act.2. .....

Mohammed HussaIn Vs. A.K.M. Pitchai

Court : Chennai

Reported in : (1970)2MLJ663

..... rammoorthi : (1970)1mlj606 , arose under the madras cultivating tenants protection act of 1955 and there, while considering the scope of the power under section 4 (5) of the said act, the learned chief justice speaking for the bench had expressed that unlike courts of law which would have inherent powers, although there is no specific enabling statutory provision, the position of statutory bodies entrusted with specific powers is entirely different, that the powers of such a statutory ..... act outside the limits of the statute creating it and that it is another matter if on a construction of a statutory provision an inference therefrom ..... body are entirely limited and controlled by the statute which confers them, that it cannot .....

Nielsen Vs. California

Court : US Supreme Court

..... where two states have concurrent jurisdiction over the same territory which is partly located in one state and partly in the other, one state cannot prosecute a person for an act malum prohibitum by its own laws, and which was committed in territory within the other state by authority of the latter, and so held that one holding a purse net license from the state of washington cannot be prosecuted for using such net on the washington side of the columbia ..... 172, all that part of the territory of oregon lying north of the "main channel of the columbia river" was organized into the territory of washington, and by 21 of the same act, it is provided "that the territory of oregon and the territory of washington shall have concurrent jurisdiction over all offense committed on the columbia river, where said river forms a common boundary between said territories. ..... where two states have concurrent jurisdiction, the one first acquiring jurisdiction may prosecute and punish for an act which is malum in se and punishable by the laws of both states, and the judgment is a finality, so that the person prosecuted cannot be again tried in either state. ..... where an act is malum in se, prohibited and punishable by the laws of both states, the one first acquiring jurisdiction of the person may prosecute the offense, and its judgment is a finality in both states, so that one convicted or acquitted in the courts of the one state cannot be prosecuted for the same offense in the courts of the other. .....

Ganga Parshad and anr. Vs. Devi Lal

Court : Punjab and Haryana

Reported in : AIR1974P& H62

..... the landlords claimed eviction of the tenant under section 13(3)(iii) and (iv) of the east punjab urban rent restriction act, namely that the tenant had committed acts, which had materially impaired the value and utility of the building or rented land and that he is guilty of acts of nuisance to the occupiers of the buildings in the neighbourhood. ..... of a tenant holding over are dealt with in section 116 of the transfer of property act which is in the following terms:-'if a lessee or underlessee of property remains in possession thereof after the determination of the lease granted to the lessee, and the lessor or his legal representative accepts rent from the lessee or under-lessee, or otherwise assents to his continuing in possession, the lease is, in the absence of an agreement to the contrary, renewed from year to year, or from month to ..... bai jehbai hirjibhoy warden, air 1949 fc 124 and it was observed that 'it is perfectly right that the tenancy which is created by the holding over of a lessee or under-lessee is new tenancy in law even though many of the terms of the old lease might be continued in it, by implication and it cannot be disputed that to bring new tenancy into existence, there must be a bilateral act. ..... even otherwise it appears to reasons that when a tenant enters into possession of premises, he is bound to keep them in good repair and it is for that reason that the legislature thought fit to enact section 12 in the east punjab urban rent restriction act, 1949. .....

Naik Rajendran R Vs. Union of India and ors.

Court : Delhi

..... in the facts of the present case, the petitioner had filed an oa no.05/2012 to challenge the order of his dismissal and the findings and sentence of summary court martial after his statutory petition was dismissed by the order of the chief of army staff dated 19.04.2007 ..... that a pedantic approach to judge the case of the party only on the ground that such party has failed to explain each day s delay or the delay has not been explained with utmost precision and perfection should not be adopted as the rules of limitation and procedural laws are not meant to destroy the rights of the party. ..... the same time, the question which we are confronted with in the present case is whether a party who has been thoroughly negligent and sleeps over his rights can be given liberty to just wake up and cry foul and rush to the court as and when he so likes, not only ignoring the law of limitation but also giving not any reason or just explanation for not approaching the court with promptness and alertness.10. ..... though no precise formula can be laid down regard being had to the concept of judicial discretion, yet a conscious effort for achieving consistency and collegiality of the adjudicatory system should be made as that is the ultimate institutional motto. 22.4. ..... , the court while allowing such application has to draw a distinction between delay and inordinate delay for want of bona fides of an inaction or negligence would deprive a party of the protection of section 5 of the limitation act, 1963. .....