Court : Rajasthan
Reported in : 1984WLN18
..... another case where evidence has been let in and decision is given by the court on merits.the court further compared the provisions of the karnataka rent control act and the statutes relating to material rights under which divorce or judicial separation cannot be granted merely because the opposite party consents for such a decree and came ..... the opportunity of applying its mind to the ground or there must be an admission of the fundamental fact entitling the plaintiff to a decree in accordance with the act in force, in the compromise itself. the latter cases, on the other hand, ate those in which the compromise itself showed that the defendant admitted the plaintiff ..... ejectment merely on the basis of the compromise without satisfying itself whether the plaintiffs' case for ejectment falls under any of the clauses of section 13 of the act and unless the court was no satisfied, it could not have granted a decree for ejectment. the decree was, therefore, a nullity and objection to its execution .....
Tag this Judgment!Court : Kolkata
Reported in : AIR1984Cal205,88CWN510
..... of shibpur college visiting his parents during weekend, was taken into consideration in judging the landlord's own requirement. the supreme court while deciding a case under the madras act (xxv of 1955) in s.n. sundalaimuthu v. palani yandavan reported in : [1966]1scr450 interpreted the landlord's own requirement very liberally where it went so far ..... for herself.6. mr. barun kumar roy chowdhury submitted that a married daughter's requirement is not reasonable requirement within the meaning of section 13 (1) (ff) of act xii of 1956 and in support of the proposition he cited the division bench decision reported in 0043/1977 : air1977cal173 , kanailal dutta v. sadhan chandra santra. his contention ..... 's wife died and his daughter was married off. in course of deposition made at the trial the plaintiff deposed inter alia to the effect that be was act office superintendent of m/s. electrical . and was putting up in three rooms in the ground and first floor's and an asbestos room on the second .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1985)(19)ELT226Tri(Kol.)kata
..... (4) save as provided in section 256. orders passed by the appellate tribunal on appeal shall be final." before coming into existence of the income-tax act, 1961, the earlier act was income-tax act, " 1922. a reference from an order passed by the appellate tribunal could be filed only in respect of an order passed under section 33(4) ..... reference application lies from an order by this court which is being treated as miscellaneous petition. reference application is filed under section 35-g of the central excises and salt act, 1944. relevant extract from the same is reproduced as under : "35-g. statement of case to high court.-(1) the collector of central excise or the other ..... . el (t) cal-44/82 in column no. 16, the date of service of a notice of the order under section 35c of the central excises and salt act, 1944 has been mentioned as 21st september, 1983. shri a. k. saha, the learned senior departmental representative has raised a preliminary objection that this reference application is hit .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Ahmedabad
Reported in : (1984)9ITD380(Ahd.)
..... thereto, will further the legislative intent in regard to the enlargement of the share of female heirs, qualitatively and quantitatively. the hindu law of inheritance (amendment) act, 1929, conferred heirship rights on the son's daughter, daughter's daughter and sister in all areas where the mitakshara law prevailed. section 3 of the ..... of section 171, members of the assessee-huf applied for recording a partial partition in respect of such properties which were already divided under the hindu succession act, but wanted recognition of such partition under section 171. he, therefore, submitted that once the properties of the assessee-huf were divided amongst its members by ..... for the assessee, the decision in the case of kalloomal tapeswari prasad (huf) (supra) shows that the claim for partition or partial partition under the act is quite different from such partition under the hindu law. a partition or partial partition even though valid one under the hindu law, would not automatically be .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Hyderabad
Reported in : (1984)9ITD600(Hyd.)
..... utensils, cattle farm house and agricultural land which were still held joint.the partial partition was recognised by the ito under section 171 of the income-tax act, 1961 ('the act') by his order dated 30-11-1974. the case of the assessee was that on 25-10-1971 there took place reconstitution in the firm of devatha ..... partition to females long became obsolete and the whole right of maintenance available to a hindu wife and unmarried daughters was codified under the hindu adoptions and maintenance act, 1956, according to the provisions of which, the maintenance right is personal right which can be enforced against the husband and it is within the discretion of ..... all such cases, when the partner represents as a trustee or karta or as a benamidar, either under express or implied agreement, section 64 of the income-tax act has no application. any contrary view will result in absurd results. therefore, where a person is a partner representing the hindu undivided family consisting of himself, his .....
Tag this Judgment!Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Calcutta
Reported in : (1984)(18)ELT609Tri(Kol.)kata
..... the lower authorities are not tenable.accordingly, i hold that destruction is not covered under rule 173-l and there is no corresponding provisions under the central excises and salt act, 1944 and the central excise rules, 1944. in view of the foregoing discussions, the appeal filed by the revenue is accepted.accordingly, the order passed by the collector ( ..... said appeal i had held that the destruction of goods is not covered under rule 173-l and there is no other corresponding provisions under the central excises and salt act, 1944 and the central excise rules, 1944. the hon'ble calcutta high court had held in the case of jnchek tyres ltd. v. asstt. collector and ors. ..... ) in respect of opened packages containing goods with concessional rates of duty or partial exemption for the small or cottage sector, as set forth in the first schedule to the act, or by a notification issued under rule 8; (ii) if the amount of refund payable on the goods is less than rupees fifty ; (iii) on goods which .....
Tag this Judgment!Court : Allahabad
Reported in : (1987)60CTR(All)84; [1986]159ITR785(All); [1986]26TAXMAN454(All)
..... bhatt : [1965]55itr415(sc) , where it was held that whether assessment proceedings initiated against a person are barred by limitation under section 34(3) of the indian income-tax act, 1922, can and ought to be raised by him before the income-tax officer and that is not a point which can be legitimately agitated in writ proceedings. reliance was ..... the writ petition, it was held (p. 207):'mr. sastri next pointed out that at the stage when the income-tax officer issued the notices, he was not acting judicially or quasi-judicially and so a writ of certiorari or prohibition cannot issue. it is well-settled however that though a writ of prohibition or certiorari will not ..... particular statute. but, where the action of an officer is barred on admitted facts or on the face of it, then as the jurisdiction of the officer to act depends on initiation of the proceeding within the time, in such a case resort to art. 226 for obtaining relief is not inappropriate provided the other conditions for seeking .....
Tag this Judgment!Court : Delhi
Reported in : 1987(29)ELT753(Del); ILR1985Delhi164
..... court has, thereforee,territorial jurisdiction to hear the writ petition.(156) alternate remedy :writ jurisdiction in certiorari is a constitutional jurisdiction.amendments to customs act by finance act no. 2 of 1980would not oust the jurisdiction. i have already held that the collector's order was without jurisdiction, was perverse and contraryto ..... that there is an equally efficacious remedy by way of an appeal to the appellate tribunal established under section 129 of the customs act. that act was amended by finance act 2 of 1980 whereby a separate procedure of appeals and reference has been created. the appellate tribunal was established on 11-10-1982 ..... penalty requires deliberate action and knowledge (see charan das malhotra v. assistant collector ofcustoms, : air1968cal28 ). section relating to seizure,under section 112 of the act is independent of section 125 (seer. s. kalyanaraman v. the collector of customs 1978 tax law review 1735x36). as proceedings under section 111 are taken .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Reported in : (1985)13ITD219(Mum.)
..... .) where the tribunal held that the conversion of flat yarn into twisted yarn would amount to manufacture of a new article within the meaning of section 32 a of the act, in support of the contention that the assessee's business activity of converting the milk purchased from various sources into the brand product 'doodh amrut' amounted to manufacture or production ..... 1. this is an appeal filed by the assessee against the order of the commissioner, bombay, under section 263 of the income-tax act, 1961 ('the act').2. the assessee is a registered firm and the appeal relates to the assessment year 1978-79. we were given to understand at the time of hearing of the appeal .....
Tag this Judgment!Court : Rajasthan
Reported in : 1985(2)WLN360
..... their conditions of service on the ground of similarity between the two types of benefits.10. their lordships have considered that the benefits which are available under the esi act should be given a wider interpretation for the benefit of the workers, and the definition which is beneficial for the downtrodden sector of the society should be ..... in dispute was whether the canteen and cycle stand is covered under section 2(9) of the esi act or not the second point in dispute was whether the labourers engaged for the construction work of the building or other ancillary parts are covered by the provisions ..... decision of the employees state insurance court, ajmer dated 7th april, 1983, in esi case no. 6 of 1978, under section 75 of the employees state insurance act.2. the petition so preferred before the esi court is against the demand which was raised against the appellant by the regional director, esi, jaipur. the first point .....
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