Court : Supreme Court of India
Reported in : AIR1953SC187; (1953)55BOMLR503; [1953]23ITR230(SC); [1953]4SCR950
..... law and must vary in each case and must, in my opinion, be answered in a commonsense way and not necessarily in the artificial manner laid down by the sale of goods act to determine where and when the property passes. what are the facts here in the case of the rs. 4 lakes odd, the control over the corpus of the ..... resident and its accounts are maintained according to the mercantile system. 3. in the assessment year 1942-43 (the previous year being the calendar year 1941) the total sales of the goods by the company amounted to rs. 29,68,808. in making the assessment of the company for that assessment year the following three amounts were considered for the purpose ..... by the income-tax appellate tribunal under section 66(1) of the indian income-tax act, 1922, whereby the high court upheld the decision of the appellate tribunal that two amounts of rs. 12,68,480 and rs. 4,40,878 were the sale proceeds of goods sold by the appellant to merchants in british india, were received in british india and .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC179; (1953)55BOMLR513; (1953)IMLJ615(SC)
..... was no appeal. there was only an application for revision to the high court which dismissed that revision petition but granted a certificate under section 205(1), government of india act, 1935. there was, therefore, no question of there being concurrent finding by two courts entitled to go into questions of facts such as there is in the case before us .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1954SC280; 1953(1)BLJR690
..... duly executed and attested in accordance with law and whether at the time of such execution the testator had sound disposing mind. the question whether a particular bequest is good or bad is not within the purview of the probate court. it is surprising how this elementary principle of law was overlooked by both the courts below. however, ..... -brothers, namely ishwardeo narain singh, as the executor. by the will he directed that the entire fixed rate tenancy in village billahri should be sold and the sale proceeds utilised towards the expenses relating to the marriage of his daughter and that until the property was sold the income thereof should be accumulated and should be utilised ..... judge held that the will was not expressive of any definite intention and was, therefore, not a will as defined in section 2(h) of the indian succession act. in view of this finding the learned district judge rejected the application for probate.an appeal was taken to the high court. the high court held that the .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC210; (1953)IMLJ702(SC); [1953]4SCR1144
..... of the state of madras, feeling aggrieved by a threatened interference with the exercise of his rights in that state by an authority located in delhi and acting without jurisdiction, should seek his remedy under article 226 in the punjab high court. it is a sufficient answer to this argument of inconvenience to say that ..... imprisoned or not; certiorari, that he may know whether any proceedings commenced against them are conformable to the law; mandamus, to ensure that his officials did such acts as they were bound to do under the law, and prohibition, to oblige the inferior tribunals in his realm to function within the limits of their respective jurisdiction ..... madras legislative assembly, and the respondent, desiring to offer himself as a candidate but finding himself disqualified under under section 7(b) of the representation of the people act, 1951, as five years had not elapsed from his release, applied to the commission on 2nd april, 1952, for exemption so as to enable him to contest .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC248; 1953CriLJ1101; [1953]4SCR767
..... to be the property of the commissioners.' 6. the word 'forfeiture' is defined in murray's oxford dictionary :- 'the fact of losing or becoming liable to deprivation of goods in consequence of a crime, offence, or breach of engagement' ..... 'the penalty of the transgression' or a 'punishment for an offence'. it was contended that in so ..... was illegal and that there was no evidence to show that the seeds in question were deposited in or brought to the places for the purpose of their sale or of preparation of oil for human consumption. he therefore made a reference under section 438 of the criminal procedure code to the high court for quashing the proceedings. ..... however does not figure therein. 9. forfeiture of property is thus not one of the penalties or punishments for any of the offences mentioned in the bengal municipal act. in the relevant provision in the rule of the high court an order of sentence of death, transportation, penal servitude, forfeiture of property or of imprisonment are .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC462; 1953(0)KLT295(SC)
..... . 1 could make the payment. the demand for payment of the difference between the market price and the controlled price was certainly calculated to convey the impression that the goods had been purchased at a certain rate for without that rate the actual difference could not be calculated. it, therefore, does not follow that ex. m falsifies exs. ..... be forfeited to the government of travancore-cochin and that the motor car no. m. s. c. 5678 seized from a1 be sold by public auction and the sale proceeds be credited to that government. a1 appealed to the high court of travancore-cochin against his conviction and sentence. the government also moved a revision petition for ..... court cannot substitute its 'own appreciation of the evidence for those of the courts below. this court has, in the absence of any compelling reason, always declined to act as a third court of facts. there is in this case no reason for departing from that well recognised rule of practice adopted by this court.11. learned .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC235; [1953]23CompCas307(SC); (1953)IMLJ729(SC); [1953]4SCR789
..... after business hours the same night, between the hours of 7-30 and 8-30, annamalai chettiar rang up the plaintiff and suggested to him that it would be a good thing for him to buy these shares. the youthful plaintiff in his anxiety to get rich quickly accepted the suggestion and purchased these shares, some at rs. 77 and ..... that the courts below correctly enunciated the rule of measuring damages in such cases, they estimated them on the difference between the cost price and the price realized at the sale on the 20th and 22nd at four different rates. these four rates could obviously not represent the true value of the shares on the 5th. moreover the finding that ..... that damages had been over-estimated. this contention was negatived and it was held that in the circumstances of this case it could not be said that the plaintiff acted unreasonably in holding on to the shares for the time that he did and that the defendants had by their own double dealings placed the plaintiff in a difficult .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC274; 1953CriLJ1105; (1953)IMLJ739(SC); [1953]4SCR677
..... within another province, where the property in the goods passed, a sale within the province of madras according to the provisions of the madras sales tax act and no tax could be levied upon such a transaction under the provisions of the act. a contract of sale becomes a sale under the sale of goods act only when the property in the goods is transferred to the buyer under the terms ..... explanation 2, provides as follows : 'notwithstanding anything to the contrary in the indian sale of goods act, 1930, the sale or purchase of any goods shall be deemed, for the purposes of this act, to have taken place in this province, wherever the contract of sale or purchase might have been made - (a) if the goods were actually in this province, at the time when the contract of .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC252; (1953)55BOMLR536; (1953)IMLJ743(SC); [1953]4SCR1069; [1953]4STC133(SC)
..... brother bhagwati that the non-obstante clause enunciates the general law on this point. i know of no general law which fixes the situs of a sale, not even the sale of goods act. what the general law does is to determine the place where the property passes in the absence of a special agreement, but the place where the ..... before them not only the legislative practice prevailing in the various states before the constitution but also the concept of sale as defined in the indian sale of goods act. they therefore incorporated in article 286 the notion of a sale or purchase taking place, i.e., being completed by the transfer of ownership or the passing of property in ..... that, under the general law relating to the sale of goods, the passing of the property in the goods is the determining factor in locating a sale or purchase. neither the sale of goods act nor the common law relating to the sale of goods has anything to say as to what the situs of a sale is, though certain rules have been laid down .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1953SC278; (1954)56BOMLR1; [1953]4SCR825
..... of this dwarkadas & company contact the quota-holders or their agents. 8. the next step is for the quota-holder to pay dwarkadas & company the price of the goods specified in the 'ready sale note'. upon receipt of the money, one of the two notes is handed over to the quota-holder or his agent and he is given a receipt for ..... , guarantee delivery to the purchasers with whom they deal direct. it is necessary at this stage to understand that because of various orders and rules made under the essential supplies act the first appellant could only sell to specified quota-holders and only up to the limits of their quotas. the two quota-holders which concern us are shree kishan & company ..... bose, j.1. the appellants have been convicted under sections 7 and 9 of the essential supplies act (no. xxiv of 1946) on two counts. the first appellant is a registered joint stock company, the seksaria mills ltd. it was fined rs. 10,000 on each of the .....
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