Court : Supreme Court of India
Reported in : AIR1951SC454; (1952)54BOMLR1; [1951]20ITR451(SC); [1952]1SCR1
..... had become redundant to the company's business of manufacture of silk. the analogy of broadway car co. ltd.[1946] 2 a.e.r. 609 therefore does not hold good for the decision of the present matter. 15. we are therefore of the opinion that it was a part of the normal activities of the assessee's business to earn ..... can be laid down which is applicable to all cases, and each case has to be decided on its own circumstances. decisions of the english courts given under the finance acts, the scheme of which is different from the indian income-tax statues, are not always very helpful in dealing with matters arising under the indian law and analogies and ..... them was not a purpose for which it was formed and that being so, the disputed income cannot be said to fall under any section of the indian income-tax act other than section 10. cases of undertakings of this nature stand on an entirely different footing and are distinguishable from cases of individuals or companies acquiring lands or buildings .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC1; [1952]1SCR64
..... 1189 fasli rajwara corresponding to 1188 fasli mughlana. they should discharge the duties and obligation with honesty and fidelity and keep the tenants pleased and contented with their good treatment, and should watch the ghats and chaukis very carefully and cautiously, so that no thief and night robber may come around and about them. if, god ..... to the ghatwali mahal of kharna within the mahalat of kharakpur the evidence clearly established a number of instances in which there had been unquestioned transfers and sales applicable to mahals in kharakpur and it was held by the privy council that the true view to take was that such a tenure in kharakpur was ..... have been fixed, continue to receive the mukarrari rent from year to year and should not demand even a farthing in excess. they should treat this as peremptory and act as written herein. 18. dated the 25th shanwal, 17, corresponding to the 7th pus bangla, 1183 fasli. endorsement. 19. taluka kakwara, pargana danda sukhwara, appertaining .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC9; [1952]SuppSCR36
..... makes a new contract. the words certainly regulate the manner of performance, but they do not reduce the fixed quantity sold to a mere maximum, or limit the sale to such goods, not exceeding 864 bales, as the mills might deliver to the defendants during the remainder of the year.'their lordship them proceeded to observe :- 'the mills, from ..... emphasize that so far as the courts in this country are concerned, they must look primarily to the law as embodied in sections 32 and 56 of the indian contract act, 1872. these section run as follows :- '32. contingent contracts to do or not to do anything if an uncertain future event happens cannot be enforced by law ..... the application of the doctrine of frustration of contract, a doctrine which is embodied, so far as this country is concerned, in section 32 and 56 of the indian contract act, 1872. the main grounds of attack against the judgment of the high court are :- (1) that it has misread the agreement (exhibit 4) dated the 17th october, .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC14; 1953CriLJ542; [1952]1SCR172
..... behalf of the first accused his firm was shown as the consignor and the consignee was self. the consignment note was signed by sattar latif. in these documents the goods were described as high speed diesel oil. similar consignment notes and risk notes were prepared in respect of the other two consignments. there was a ban on the export ..... other principals in the capacity of a member of a commission agency firm. it was asserted before us that its commission in this deal was half per cent on sale price. there is no evidence on the record about the accused's pecuniary condition. his learned counsel emphatically asserted at the bar that it was impossible for him ..... misdescription of the said barrels of oil as high speed diesel oil, and thereby committed an offence punishable under sections 7 and 8 of the essential supplies (temporary powers) act. 2. secondly, that you at bombay, on or about the 29th day of december, 1949, attempted to export by rail 50 barrels of kerosene oil by misdescribing or .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC29; (1952)IMLJ292(SC); [1952]1SCR241
..... by him, an arrangement was made for the maintenance of his daughter, and two widows, who survived him, the previous grant for maintenance of his brother holding good, the adoption being admitted, and the suit compromised. it was held that there was nothing in the arrangement which was inconsistent with the zamindari remaining part of the ..... such rights absolutely in favour of the said pandiya naicker avargal and his heirs, enabling them to enjoy them with the power alienation thereof by way of gift, sale etc.' 15. clause 5 runs thus :- 'the said kamuluammal and her heirs shall have no claim at all the properties shown as belonging to sundara pandiya naicker ..... during the lifetime of the widow. he also by this arrangement safeguarded himself against the attack of sundara pandiya on his title as an heir. by his act the rule of descent of lineal primogeniture prevailing in the family with regard to the zamindari was firmly established. it would be unjust and uncharitable to conclude from .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC47; (1952)IMLJ431(SC); [1952]1SCR179
..... his demeanour but because the learned judge considered that his story was inherently probable. that, however, is a matter which the learned appellate judges were in as good a position to appreciate at the learned trial judge. if probability is to be the test, then the conduct of tarak suggests that it is very improbable ..... i turn to section 92. that runs - '..... any co-mortgagor shall, on redeeming property subject to the mortgage, have, so far as regards redemption, foreclosure or sale of such property, the same rights as the mortgagee whose mortgage he redeems may have against the mortgagor......' 37. that also applies. 38. now these provisions at once ..... as that. there are certain statutory provisions which must first be examined. 31. the learned counsel for the plaintiff-respondent contended that section 43 of the contract act applied. he relied on the following provision :- 'each of two or more joint promisors may compel every other joint promisor to contribute equally with himself to .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC75; 1952CriLJ510; [1952]1SCR284
..... discrimination was 'purposeful or intentional' the equality clause would not be infringed. in my opinion, the true position is as follows :- as a general rule, if the act is fair and good, the public authority who has to administer it will be protected. to this general rule, however, there is an exception, which comes into play when there is evidence ..... course of his judgment that there are cases where discretion is lodged by law in public officers or bodies to grant or withhold licences to keep taverns or places for sale of spirituous liquor and the like. but all these cases stood on a different footing altogether. the same view was reiterated in crowley v. christensen 137 u.s. ..... apart. what material have we for delving into the mind of a legislature? it is useless to say that a man shall be judged by his acts, for acts of this kind can spring from good motives as well as had, and in the absence of other material the presumption must be overwhelmingly in favour of the former. 95. i can .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC503
..... chapsi dhanji on 4-11-1939. the bargain with the defendant was evidenced by exhibit d-83 and was contingent on sir hukumchand being able to complete the sale by making out a good title: the defendant knew of the plaintiff's prior contract. the plaintiff did not consent to the defendant's contract, but on the contrary he protested. ..... from the transferor who had no notice of the transaction.here we have no such parties. the plaintiff claims under a good and genuine contract of sale earlier in date to the defendant's contract. under section 27, specific relief act, had the plaintiff not secured the registered conveyance, he could have filed a suit for specific performance against sir hukumchand ..... a title arising subsequently to the plaintiff's contract. the defendant is not a transferee for value who has paid money in good faith. as stated already, all that he has got is a contract of sale but not a sale and out of the consideration of rs. 45,000, only rs. 5,000/-were paid by way of a cheque. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC145; [1952]1SCR478
..... long before that, namely in 1868 the next presumptive reversioners entered into a compromise where by the grandfather of one jairam who figured in that case obtained a goods deal more than he would have been entitled to in the ordinary way. but for the compromise this grandfather would have got only one anna 12 gundas share ..... and his acceptance of the estate with all its consequential benefits unquestionably creates an estoppel in him. this witness tells us that - 'kishanlal always accepted this award and acted upon it '. 19. he qualifies this in cross-examination by saying that the kishan lal had also objected to it but the witness did not know whether that ..... dei to believe that this would be the case and on the faith of that representation, namely, the acceptance of the award, he induced mst. mohan dei to act greatly to her detriment and to alter her position by accepting the award and parting with an appreciable portion of the estate, and he himself obtained and substantial advantage .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1952SC119; [1952]22CompCas111(SC); (1952)IMLJ741(SC); [1952]1SCR501
..... ad the matter was referred to arbitration in pursuance of the conditions contained in the policy. the arbitrator held that the claimant had no insurable interest in the goods insured and disallowed the claim. one of the points raised in the case was that the arbitrator had no jurisdiction to decide the matter, but that contention was ..... of the arbitrator, firstly because the existence of the arbitration agreement is challenged, and secondly, because the sole object of the application under section 33 of the arbitration act is to have the effect of the arbitration agreement determined. in our opinion, neither of these objections is sound. how can it be held that the existence ..... of the parties, the question is whether the point in dispute fell to be decided by the arbitrator or by the court under section 33 of the arbitration act. section 33 is to the following effect :- 'any party to an arbitration agreement or any person claiming under him desiring to challenge the existence or validity of .....
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