Judgment Search Results Home > Cases Phrase: the pondicherry settlement act 1970 Page 100 of about 21,582 results (0.453 seconds)

A.M.M. Firm Vs. Reserve Bank of India

Court : Chennai

Reported in : [1985]58CompCas308(Mad); 1985(4)ECC27

..... 42 of the partnership act, 1932, by the learned counsel and he submits that where any member of a firm has died and the surviving partners carry on the business of the firm with its capital and assets without any final settlement of accounts between the firm with its capital and assets without any final settlement of accounts between the firm and the estate of the deceased, then in the absence of any agreement to the contrary, the estate of the deceased is entitled at the option of the representatives of the deceased to such share of the profits made since the dissolution ..... 3823 of 1970 as the said judgment has been set aside by a division bench in writ appeal and that in any event that judgment in so far as it holds that the petitioner's account is a pre-zero account cannot be of any use to the petitioner as the distinction between pre-zero and post-zero account has been abolished and all the accounts expressed in foreign currency are now covered by the notification dated june 15, 1977. ..... 3823 of 1970 which has not been modified or set aside in the writ appeal, (3) that the executive is not competent to remove or nullify the basis of the judgment of a court treating itself as a legislature, and (4) that the petitioner being a foreign firm, the foreign exchange regulation act will not apply to it, and the expression 'person resident in india' defined in s. .....

Commissioner of Gift-tax Vs. Neelambal Ramaswamy

Court : Chennai

Reported in : (1986)52CTR(Mad)411; [1987]164ITR369(Mad)

..... in fact, it is the contention of learned counsel for the assessee that the entire gift will not be one contemplated under the gift-tax act and it cannot be treated as a gift within the meaning of the gift-tax act as the settlement deed itself is in discharge of an obligation of the hindu undivided family in relation to the daughter or son who are members of the family, and, therefore, it is not a gift at all. ..... if really there was an arrangement on the occasion of the marriage of the daughter to give her some property, certainly it would come within the scope of clause (vii) of section 5(1) of the gift-tax act, even if the arrangement was reduced to writing much later either in the form of a partition deed or in the form of a settlement or gift deed.' 6. ..... learned counsel for the revenue wanted to urge that in any case this exemption could not be claimed in the assessment year 1972-73, with reference to the execution of the settlement deed on may 26, 1971; but, if it is treated as one 'on the occasion of the marriage', the marriages having taken place on the 7th and 8th june, 1970, it could have been claimed only in the earlier assessment year 1971-72. ..... it is not denied that on july 15, 1970, the younger son of the assessee died. ..... the marriage took place on the 7th and 8th june, 1970. ..... on june 7, 1970, her daughter was married and on june 8, 1970, her son was married. .....

R. Kuppuswamy Chetty Vs. Commissioner of Income-tax, Madras

Court : Chennai

Reported in : (1982)30CTR(Mad)189; [1982]135ITR235(Mad)

..... the penalty was levied by the iac under the provisions of the 1961 act and the tribunal confirming the levy of penalty held that as the reassessments were completed after 1st april, 1962, the default committed by the assessee in not filing a return or filing a return giving inaccurate particulars of income could be penalised under the act of 1961, and that the rate of penalty would also be that prescribed in the 1961 act in view of s. ..... 826, the argument before the tribunal has been extracted as follows :"before the tribunal the assessee contended that the offence of concealment is with reference to the original returns and as the original assessments were completed before april 1, 1962, the date of commencement of the 1961 act, the penalty proceedings must have been initiated and penalty levied under the provisions of the 1922 act, in view of s. ..... union of india [1970] 77 itr 107, it was held that the question referred to had to be answered in favour of the revenue in the sense that the act of 1961 alone were applicable.15. ..... the offer of settlement as put forward by the assessee was accepted and the assessee filed revised returns of income on 25th july, 1969, in response to the notice issued under s. ..... the assessments were reopened and the reassessments were made on the basis of settlement petitions field on january 12, 1967, and on february 20, 1969, resulting in additions to the income originally assessed. ..... the settlement was to take effect from 1st april, 1961. .....

Parag Vs. A.D.M., City, D.D.C., Gorakhpur and Others

Court : Allahabad

..... this petition questions the correctness of the order of the deputy director of consolidation dated 30.11.2009, whereby it has been held that the sale-deeds executed in favour of the contesting respondents by the guardian of the petitioner during his minority were valid and, therefore, the orders passed by the consolidation officer and the settlement officer consolidation in favour of the petitioner were set aside, and the entries made in favour of the contesting respondent in the basic year of the revenue records were maintained.2. ..... and given our anxious consideration, we are of opinion that in view of the law laid down by the supreme court in the case of mathura prasad (supra) the order of the civil court abating under section 5 of the u.p.consolidation of holdings act the appeal arising out of the suit filed by the petitioner together with the said suit would not operate as res-judicata but the decision of this court in writ petition no.427 of 1969 would operate as res-judicata and respondents 3 and 4 on account of that decision are ..... having heard learned counsel for the parties and perused the records, the deputy director of consolidation, in the opinion of the court, has misunderstood the scope of the inquiry that was to be made by him in the light of the judgment of this court dated 27.9.1984 and the earlier judgment dated 18.3.1970 in writ petition no.427 of 1969. .....

Vodafone International Holdings B.V. Vs. Union of India and anr.

Court : Supreme Court of India

..... company, any interest or any other sum chargeable under the provisions of this act (not being income chargeable under the head salaries shall, at the time of credit of such income to the account of the payee or at the time of payment thereof in cash or by the issue of a cheque or draft or by any other mode, whichever is earlier, deduct income-tax thereon at the rates in force : provided that in the case of interest payable by the government or a public sector bank within the meaning of clause (23d) of section 10 or a public financial institution within ..... on 15.03.2007 a deed of waiver was entered into between vodafone and htil, whereby vodafone had waived some of the warranties set out in paragraphs 7.1(a) and 7.1(b) of schedule 4 of the spa and covenanted that till payment of htil under clause 6.1(a) of the settlement agreement of 30.05.2007, vodafone should not bring any claim or action. ..... during 1970's, the courts in england had to deal with several pre-planned avoidance schemes containing a number of steps. ..... ramay and burmah cases, it may be noted, were against self-cancelling artificial tax schemes which were widespread in england in 1970's. .....

B.V. Mokashi Vs. Mysore State Road Transport Corporation and ors.

Court : Karnataka

Reported in : (1974)ILLJ153Kant; (1973)2MysLJ76

..... delivered the judgment in the case of rajasthan electricity board, delivered the judgment in the case of indian airlines and according to his lordship's interpretation of the judgment in the case of rajasthan electricity board (supra) the said judgment emphasised the fact that the act contained provisions which empowered the board to issue directions the disobedience of which was punishable as a penal offence. 11. ..... (b) where no such agreement can be reached, the amount shall be determined by an arbitration tribunal consisting of one nominee of the corporation, one nominee of the person to be compensated, and a chairman to be nominated by the chief justice of the high court exercising jurisdiction in relation to the state concerned; (c) an appeal shall lie to the high court against the decision of the tribunal and the order of the high court on such appeal shall be final.' 21. ..... it is not possible, therefore, to accept the argument that the interpretation of the judgment by the supreme court in the case of rajasthan state electricity board (supra) contained in the later judgment in the case of indian airlines should not be given effect to or acted upon the ground that the same did not or could not directly arise for consideration in the later case. 13. ..... msrtc (supra) dealing with the question of promotion related to settlement of inter-state seniority lists, followed an earlier decision of this court in w.p. ..... the chief commissioner, pondicherry, , this court, dealing with art. .....

Babu Ningappa Yalgundri and ors. Vs. Arunkumar Alias Basappa and ors.

Court : Karnataka

Reported in : AIR1988Kant139; ILR1987KAR3590

..... 4 and 8 of the act together leads to the inevitable conclusions that adoption of the plaintiff by chandrawwa well after the coming into force of the act is an adoption made by a female hindu and should be considered an adoption made for herself and not for the husband's family and therefore question of treating such an adopted son as the coparcener in the family of the deceased husband would be contrary to the express provisions of the act. ..... 14(1) of the hindu succession act 1956 and therefore the deed of settlement in favor of her daughter punithavalli ammal was valid and the adopted son could not question the same. ..... ramachandru, : [1970]2scr1 to come to the conclusion that adoption made by chandrawwa of the plaintiff dated back to a time immediately before the death of her husband and therefore the plaintiff would become a member of the adoptive family of the deceased coparcener and as such entitled to a share ..... but the question is whether at all the decision in punithavalli ammal's case : [1970]3scr894 , should be read as laying down the proposition of law that there is no question of the adoption relating back to a date immediately before the death of the deceased husband, a coparcener in a mitakshara family, when the adoption is made by his widow later ..... in that sense, the ruling of the supreme court on the question of the doctrine of relating back in punithavalli ammal's case : [1970]3scr894 would not be of any assistance to the appellants here.16. ..... rarnafingam, : [1970]3scr894 . .....

Vemana Somalamma and Others Vs. Deputy Collector, Tribal Welfare, Ramp ...

Court : Andhra Pradesh

Reported in : AIR1993AP312; 1993(1)ALT409

..... member of a scheduled tribe or a registered co-operative soceity composed solely of members of the scheduled tribes or otherwise dispose of it, as if it was a property at the disposal of the state government.however, as difficulties were exprienced by the government in implementing the ejectment procedures under the said regulation, inasmuch as it was not always easy for the concerned authority to ascertain the origin of the right under which the non-tribal is claiming possession and whether the land now under the possession of a non-tribal was previously acquired from a tribal or not ..... tribe is willing to purchase the land or is willing to purchase the land on the terms offered by such person, then such person may apply to the agent, the agency divisional officer or any other prescribed officer for the acquisition of such land by the state government, and the agent, agency divisional officer or the prescribed officer, as the case may be, may by order, take ovor such land on paymentof compensation in accordance with the principles specified in section 10 of the andhra pradesh ceiling on agricultural holdings act, 1961 (act x of 1961), and ..... in fact the history of the law relating to the agency tracts from the agency tracts interest and land transfer act, 1917 till the date of regulation i of 1970 was traced by their lordships of the supreme court in p. ..... 1664 of 1988, a non-tribal executed a settlement dated 20-4-1970 settling an extent of ac. .....

Annamdevula Srinivasa Rao and anr., Etc. Etc. Vs. State of Andhra Prad ...

Court : Andhra Pradesh

Reported in : 1995(2)ALT(Cri)447; 1995CriLJ3964; I(1996)DMC239

..... . by section 1 of the criminal justice (temporary provision) act (northern ireland), 1970, it was provided that 'any person' who is convicted of an offence, committed during the period of present emergency, under any of the statutory provisions mentioned in column 1 of the schedule, shall, notwithstanding anything to the contrary contained in that or any other statutory provision, be sentenced to imprisonment for not less than the period specified opposite that provision in column no ..... when an interlocutory matter pertaining to the interim-compensation came up for hearing before the supreme court there was a court assisted settlement of the main suit claim itself. ..... . the division bench seems to be of the opinion that even this power should be sparingly used in a given case after satisfying itself to its genuineness, the background of the settlement between the husband and wife ..... pursuant to the settlement or compromise and understanding between the spouses can be accorded by the high court under section 482, cr.p.c. ..... the criminal liability of the union carbide corporation was also finally terminated and put to an end by that court assisted settlement of the main suit. ..... ' having said that, the supreme court justified its earlier court assisted settlement with reference to its powers under art. .....

Controller of Estate Duty Vs. Estate of Late Adapala Krishna Reddy

Court : Andhra Pradesh

Reported in : [1976]105ITR472(AP)

..... reddy and his wife, indiramma, got the six acres of land as per the terms of the settlement deed executed in their favour by krishna reddy on december 25, 1962, that settlement deed was agreed to and ratified by the parties under the compromise. ..... five years later, he changed his mind and executed a deed of settlement on december 1, 1962, in respect of the same ten acres of land, which he had sold on september 11, 1954, in favour of seetharamamma, to his brother-in-law's son, d. s. ..... reddy and his wife as per the terms of the settlement deed in their favour dated december 25, 1962, the question referred to us is answered accordingly.14. ..... reddy and his wife should get those properties in accordance with the settlement deed executed in their favour by krishna reddy on december 25, 1962.7. ..... reddy and his wife are declared to be entitled to items 4, 5 and 6 of the suit, namely, that land of six acres which was the subject-matter of the settlement deed dated september 5, 1957. ..... defendants 2 and 3 shall be entitled to items 4, 5 and 6 covered by the said settlement deed in accordance with the settlement deed executed on december 25, 1962, in their favour by the first defendant, 2. ..... reddy and his wife came within the scope of section 9 of the estate duty act and this land is liable to be included in the estate of krishna reddy for the purpose of levy of estate duty.8. ..... controller of estate duty : [1970]76itr559(mad) ). .....