Court : Rajasthan
Reported in : 1986(1)WLN289
..... the form of brick walls on both the sides of the verandha tantamounts to a construction which materially alters the premises as required by section 13(1)(c) of the act.23. the next question which is still much more important is whether in the absence of a specific pleading of material alteration a decree granted by the two courts below ..... into two shops instead of one shop is an alteration which materially alters the premises as contemplated by sub-clause (c) of sub-section (1) of section 13 of the act.18. mr. tikku relied upon raghu nath singh's case (supra), reference and discussion above which has already been given in my judgment in badri narain tak's case (supra ..... in execution of a decree or other-wise evicting the tenant so long as he is ready and, willing to pay rent therefor to the full extent allowable by this act, unless it is satisfied:(b) that the tenant has wilfully caused or permitted to be caused substantial damage to the premises; or7. contrary to it both the lower courts .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal150,89CWN904
..... relationship amount to mental cruelty and it will be a valid ground for passing a decree of divorce under the provisions of section 13(ia) of the hindu marriage act. we have already held hereinbefore on a consideration of the evidence on record that the respondent wife, since after her marriage with the appellant, became suspicious about ..... environments, standard of culture and status in life of the parties must be taken together to form a composite picture from which alone it can be ascertained whether the acts of one spouse on another should, judged in relation to all the surrounding circumstances, be found to amount to cruelty.' 6. it has also been observed there that ..... 1977 last with an intention to break the matrimonial tie permanently. hence this application has been filed for a decree for divorce under section 13 of the hindu marriage act. 3. a written statement has been filed by the respondent wife stating, inter alia, that it was false to say that she was very whimsical and tried to .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1985)14ITD208(Ahd.)
..... -tax returns for the year under appeal, the assessees claimed that on the aforesaid transaction, no capital gains was chargeable under section 45 of the income-tax act, 1961 ('the act') in the following terms : 2. i was having remainderman's interest in tulsidas hargovindas trust which i have sold to nishant trust on 29-12-1979 ..... time may have to be worked on a proper basis by cost accountants. (p. 434) it was further observed that unlike british and american taxation laws, indian act did not have in its contemplation that self-created assets like copyright, patents and goodwill should be subjected to capital gains arising on their transfer.this judgment was followed ..... element could be identified or envisaged. he further submitted that even assuming that the assessees had acquired the remainderman's interest under section 49(1)(iii)(d) of the act, since there was no 'last previous owner' of such an interest as contemplated in the explanation to sub-section (1) of section 49, its cost of .....
Tag this Judgment!Court : Gujarat
Reported in : (1986)2GLR910
..... the legality and validity of the domestic inquiries were not under challenge. however, the question before the learned arbitrator was as to whether the acts imputed to the workmen concerned constituted misconduct, whether the evidence established such misconduct, whether there was any victimisation and if the misconduct was established, ..... present one where the trustees fail to obey the lawful-directions of the settlement without obtaining appropriate directions from competent authority under the aforesaid act. the high court, before exercising the jurisdiction would certainly consider whether it should exercise such jurisdiction or should relegate the parties to the ..... holding necessary domestic inquiry and on consideration of the reports of the inquiry officers, the institute held all these 33 employees guilty of the various acts of misconduct levelled against them and imposed penalty of dismissal or removal from the services. these aggrieved employees, therefore, again moved this court .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1986SC210; [1985(51)FLR501]; 1985LabIC1555; 1985(2)SCALE256; 1985Supp(1)SCC432; [1985]Supp2SCR573
..... it is the extrinsic material assumed to be within the contemplation of parliament when it passed the act.' again 'in the period immediately following its enactment, the history of how an enactment is understood forms part of the contemporanea expositio, and may be held ..... are not ruled out. this is now a well settled principle of modern statutory construction. thus 'enacting history' is relevant : 'the enacting history of an act is the surrounding corpus of public knowledge relative to its introduction into parliament as a bill, and subsequent progress through, and ultimate passing by, parliament. in particular ..... to its being brought to the notice of the court.6. the andhra pradesh legislature enacted the andhra pradesh publicemployment (regulation of age of superannuation) act no. 23 of 1984 making it applicable to all persons appointed to public services and posts in connection with the affairs of the state, all officers .....
Tag this Judgment!Court : Karnataka
Reported in : ILR1985KAR395
..... the application. the ksrtc participated in the proceedings objected to the application, but did not file any application for grant of permit under section 68f(1a) of the act, until it was granted to the petitioner. even to this day, no such application is filed. therefore, the question for consideration is whether in a case ..... commissioner for transport, gulbarga establishes the need for the grant of temporary permit applied for by she applicant under section 65f(1-c) of the motor vehicle act. this authority therefore resolves to accept the aged for grant of temporary permit. as regards the objection raised on behalf of the general manager, k.s.r ..... ksta called for the report from the deputy commissioner for transport for gulbarga division, gulbarga for grant of a stage carnage permit under section 68f(1c) of the act, on the route vaddarahatti to kampli. the deputy commissioner for transport, gulbarga division, gulbarga submitted his report as per annexure-b. the report is a detailed one .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1986Cal284
..... after the expiry of the period of one year after the passing of the decree for restitution of conjugal rights made under section 9 of the hindu marriage act 1955 (act 25 of 1955) the application for dissolution of marriage which has been filed has to be decreed if it is proved that there has been no restitution of ..... 4. thereafter on 24th of november. 1981 an application out of which the instant appeal has arisen was filed under section 13(1a)(ii) of the hindu marriage act 1955 in the court of the district judge at alipore for a decree for divorce by dissolving the marriage between the petitioner and the respondent-appellant on the ground ..... the petitioner's house in spite of the best attempts of the petitioner to bring her back. thereafter the petitioner made an application under section 9 of the hindu marriage act 1955 on 24th november, 1981, in the court of the additional district judge, alipore for restitution of conjugal rights. the said application was registered as matrimonial suit no .....
Tag this Judgment!Court : Rajasthan
Reported in : 1985(2)WLN539
..... calling the whole record of this case and considering the same, gave its opinion on 4th april, 1985 for taking further action of detention under the act by the home department and all matters pertaining to confessional statements, retraction of confessional statements, bail application, court orders and all other record were placed before ..... be regarded in a different light and conceivably afford justification for reaching a satisfaction that such individual may be detained in order to prevent him from acting in a prejudicial manner. after referring to the affidavit filed by the detaining authority the supreme court observed that there was nothing in the said affidavit ..... calling the whole record of this case and considering the same, gave its opinion on 4th april 1985 for taking further action of detention under the act by the home department. in the said affidavit it has been further stated that all matters pertaining to confessional statements, retraction of confessional statements, bail .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Indore
Reported in : (1986)15ITD312Indore
..... sharat chand jain and bipin chand jain. shri s.b. gupta also refers to us to an order dated 23-12-1983 under section 185 of the income-tax act, 1961 ('the act') in the case of devendra bros, to contend that the allocation of the shares having been made in the hands of the hufs, there was no point in ..... made no capital investment whatsoever in the partnership business which was to carry on the activity of buying and selling of real estate and flats in multistoreyed buildings and to act as commission and selling agents thereof. besides, we also significantly noticed that the huf of shri girdharilal jain continued to be intact and that when the partnership in question ..... returns filed having been accepted by the ito, even though on protective basis, had taken the assessments out of the scope of the provisions of section 246 of the act. according to him, a grievance could at the best be made by devendra chandra jain, sharat chand jain and bipin chand jain if the assessments of share incomes had .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Allahabad
Reported in : (1986)16ITD210(All.)
..... (supra). in the case of cosmopolitan trading co. {supra), in one of the years, it was found that the financial position of the debtor had become bad and the assessee acted in response to the call of commercial expediency and sound business methods in changing over to the mercantile system of accounting insofar as the commission and interest receivable were concerned ..... fact there was no agreement even with bhadohi cold storage or carpet traders for charging of any interest and that the charge of interest by the assessee was an unilateral act. he specifically pointed out that no such interest was credited by bhadohi cold storage in its books of account. his second submission was that there was no accrual of interest .....
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