Court : Delhi
Reported in : 3(1967)DLT164
..... primarily depend on the intention of the parties buying and selling. sections 20 to 24 of the sale of goods act are merely rules for ascertaining the intention of the parties as to the time at which the property in the goods is to pass to the buyer. in these circumstances it would be impossible for the prosecution ..... proposer, thereforee, the communication of acceptance was complete as soon as the acceptor posted the letter. a part of the agreement of sale, thereforee, took place in delhi. under saction 4 of the sale of goods act an agreement to sell becomes a sale when the time elapses or the conditions are fulfillled subject to which the property in the ..... there are various difficulties in upholding this view - (i) even under the sale of goods act the dispatch of goods may nto be decisive of the passing of property or of the situs of sale ; and (ii) the offence in this case consisted of selling the goods and consequently the jurisdiction must lie with the magistrate of the place where the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1969P& H50
..... notification, no person shall, except under the authority and in accordance with the terms and conditions of a licence granted under the act, engage in the production or manufacture of any specified goods included on the first schedule., it is common case of th sides that the description of the product in question is set out ..... course., ultimately on april 3, 1963, the petitioners were informed (annexure 'h') that their claim for exemption had been rejected and that they should clear their manufactured goods under the excise rules , their representation to the central government was finally rejected by order, dated may 4, 1963 (annexure 'r-7') the said order of ..... shanker iron and steel rolling mills and who had begun to manufacture the products in question only on october 8, 1962, after having purchased the manufacturing unit by sale deed, dated july 27, 1962.it is further claimed on behalf of the petitioners that they submitted another application, dated november 30, 1962 (annexure 'f') for .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1969SC244; 1969(17)BLJR186; [1969]1SCR328
..... to the one before us is to be found in bellamy v. saull, (1863) 32 lj qb 366. section 34 of the revenue (no. 2) act, 1861 enacted that no copy of a bill of sale should be filed in any court unless the original was produced before the officer duly stamped. it was held that this provision did not invalidate the ..... hindi in a local paper and if that was done there was sufficient compliance of section 94 (3). the publication was made in hindi in a local paper which had good circulation in rampur; there was no regularly published local hindi newspaper. there was in the circumstances substantial compliance with the provisions of section 94 (3). at p. 975 (of ..... collector there would be no scope for any controversy that the land is transferred to the purchaser, about its area and location, and the terms and conditions of the sale including the sale price. if this information is before the collector and he is satisfied about it, does it still mean that it would be fatal to the application if the .....
Tag this Judgment!Court : Gujarat
Reported in : (1970)11GLR558
..... to respect the decision of the supreme court in all its aspects. it did not try to validate the tax declared to be illegal. instead it enacted the amending act (act viii of 1968) whereby they amended rule 7 and omitted the offending sub-rules. they also did not try to include any rule or section empowering the corporation to ..... lands and buildings the assessment whereof was or would be affected by a decree or order of a court for past years. this was done by the gujarat amending act (gujarat act no. viii of 1968) which has come into force on the 31st march 1968. it was known by this time that for the concerned years property tax in ..... : [1961]2scr295 (m. pentiah v. veeramallappa) : [1968]68itr503(sc) (sevantilal v. i.t. commissioner, bombay). from this it is obvious that because the legislature wanted to amend the act so as to enable the ahmedabad municipal corporation to assess or reassess the property tax on properties affected by the supreme court decision and to amend the provisions of the .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : AIR1973P& H104
..... liability incurred in respect of any one accident up to the following limits, namely:-- (a) where the vehicle is a goods vehicle a limit of twenty thousand rupees in all, including the liabilities, if any, arising under the workmen's compensation act, 1923, in respect of the death of, or bodily injury to employees (other than the driver), not exceeding six ..... resulted in no prejudice to them. applying the above principle to the facts of the present case, i find that the arguments of the learned counsel does not hold good inasmuch as an issue was framed and evidence was led thereon by the parties.16. the learned counsel for the respondents then argued, that it was a case of ..... the owner of the vehicle, otherwise the purpose of the section will wholly be frustrated. thus the argument of the learned counsel for the respondents doe s not hold good.23. the learned counsel for the appellant then argued that kishori lal was in employee of the owners of the car and he was travelling in the car in .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1973SC1041; (1973)2SCC345
..... schedule i by a notification issued in that behalf from time to time by the government:(a) an octroi on animals or goods, on both, brought within the octroi limits, for consumption, 01? use, or sale therein.clause 4(1) states that the government may, by notification in the official gazette, make, or may from time ..... have been sanctioned:resolutionthe following bye-laws of the dhrangadhra municipality are hereby sanctioned as per sections 48-i and 61 of the bombay district municipality act, 1901 which act has been adopted by the government of saurashtra.bye-laws made by dhrangadhra municipality for octroi.the dhrangadhra chemical works has taken objection against the rates ..... 60 and with the sanction of the appropriate authority may impose, for the purpose of the act, .any of the taxes, namely:59(1)(iv): an octroi on animals 09 goods, or both, brought within the octroi limits for consumption, use or sale therein.' section 60(a)(ii) provides that every municipality, before imposing a tax shall, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : (1973)2CTR(SC)30
..... i by a notification issued in that behalf from time to time by the government :'(a) an octroi on animals or goods, or both, brought within the octroi limits, for consumption, or use, or sale therein.'clause 4 (1) states that the government may, be notification in the official gazette, make, or may from time ..... sanctioned :'resolution''the following bye-laws of the dhrangadhra municipality are hereby sanctioned as per sections 48-1 and 61 of the bombay district municipality act, 1901 which act has been adopted by the government of saurashtra.'buy-laws made by dharangadhra municipality for octroi.'the dhrangadhra chemical works has taken objection against the rates ..... 60 and with the sanction of the appropriate authority may impose, for the purpose of the act, any of the taxes, namely :'59 (1) (iv) : an octroi on animals or goods, or both, brought within the octroi limits for consumption, use or sale therein.'section 60 (a) (ii) provides that every municipality before imposing a tax shall, .....
Tag this Judgment!Court : Gujarat
Reported in : (1973)1GLR960
..... supreme court in modi co. v. union of india, air 1969 sc 9. ramaswami j. has summarised the scheme of the act in paragraph 6 of the judgment as follows:-'according to the scheme of the act, therefore contracts of sale of goods are divided into two categories, 'ready delivery contracts' and 'forward contracts'. forward contracts are classified into those which are 'specific delivery ..... declare, by notification, that the provisions of section 15 of the act would apply to such goods or class of goods and in such area as may be specified in the notification, and thereupon. subject to the provisions contained in section 18, every forward contract for the sale or purchase of any goods specified in the notification which is entered into in the area specified .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR788
..... by ministry of finance notification no. g.s.r. 37 dated 3-1-1969 the central government had declared silver bullion to be specified goods under section 11i of the customs act of 1962. by ministry of finance notification g.s.r. 38 dated 3-1-1969 the central government had declared, inter alia, that ..... to export. even the contravention of such prohibitions will only be subject matter of adjudication for confiscation under the provisions of the act. although the definition of 'smuggled goods' is now artificially extended to goods, which are not properly the subject-matter of exportation, the prosecution will have to prove that the person charged with the ..... evasion of any prohibition. mr. khandalwala argued that in the present case it is not necessary to indicate or enumerate the various acts or omissions concerning exportation, importation or smuggling of goods which may properly fall within the purview of fraudulent evasion or attempt at evasion of prohibitions. whether or not there is in fact .....
Tag this Judgment!Court : Orissa
Reported in : 1975CriLJ1190
..... how he proceeds. satisfaction regarding existence of a dispute likely to cause breach of the peace confers the authority on the magistrate to act under this section. the other matters relate to procedure stating how he is to act. if he has jurisdiction, he is not deprived of it, merely because the procedure followed by him was erroneous or defective. an omission .....
Tag this Judgment!