Court : Chennai
Reported in : AIR1974Mad57
..... of the definition of 'buildings' under the madras enactment and the andhra pradesh buildings (lease and rent control) act as also the definition of premises under the west bengal act and the bombay enactments or the definition of accommodation under the madya pradesh enactment is very material and natesan ..... the definition of 'premises' in the west bengal premises rent control (temporary provisions) act, 1950 came up for consideration before the supreme ..... of a lease of cinema theatre and the definition of the word 'premises' within the meaning of the west bengal premises rent control (temporary provisions) act, 1950, had to be considered. ..... rao, j) as he then was, who having regard to the wide connotation that was given to the word 'building' and the purposes for which the madras buildings (lease and rent control) act was enacted, the nature of the structures in the suit premises and the manner in and the entire premises were being let out and used for a number of years at any rate ..... in the west bengal enactment very widely and the preamble of the enactment showed that the intention was to make better provision for the control of rents ..... in the definition of 'building' occurring in the andhra pradesh act, or 'premises' or 'accommodation' contained in the acts of bombay, west bengal and madhya pradesh, we find the addition of the words 'or any fittings affixed' after the words 'any furniture ..... and the entire lease is the lease of a 'premises' under the west bengal premises tenancy act. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1975Mad19
..... . in that case the judge sitting on the original side of the high court of calcutta, exercising his powers under clause 13, letters patent, transferred a suit filed in a sub court in west bengal to the high court, on the ground that the local atmosphere was surcharged with an atmosphere of prejudice created in the locality by supporters of the defendants who wielded considerable influence in the district, giving rise to a legitimate apprehension ..... letters patent to transfer a particular suit in a subordinate judge's court in west bengal to the high court to be tried in its extraordinary original civil jurisdiction. ..... vimala, , which has been cited,relates to the question of the proper court-fee payable on a plaint, with reference to the madras court-fees and suits valuation act 14 of 1955, and does not at all impinge on the right of a defendant to contest, after notice, the claim of the plaintiff that he should be permitted to sue in forma pauperis.it appears to me that, both from the nature of the ..... , cannot be said to be a suit instituted by the presentation of a plaint, because a plaint has to bear court-fee under the court-fees act, and if it does not bear the necessary court-fees, it cannot be received as a plaint, because of the provisions of the court-fees. ..... dominion of india, air 1950 fc 77 and referred to in ..... 356 of 1950 (mad) on the original side of this court, pending disposal of a suit on the file of the city court, bombay, on an application under section 10 c. p. .....
Tag this Judgment!Court : Chennai
Reported in : AIR1976Mad387; (1976)2MLJ145
..... ir fact, the plaintiff under exhibit a-4 requested the collector of madras to withdraw the notification issued under the requisitioning and acquisition of immovable property act, 1952 and explained in detail their stand that they were willing to further accommodate the union government in the premises provided they were prepared to pay either as rent or as damages for use and occupation of the ..... the supreme court, in state of west bengal v. m/s. b.k. ..... 2,400 and the plaintiffs ought to have taken redress in the rent control court, if they were dissatisfied a.bout the rent paid and as rent at the aid rate of rs. ..... it stated that it was open to the defendants to file a petition for fixation of fair rent for, it is admitted before us that at the relevant time, the parties could not approach and get the benefit of the rent control legislation in the matter of the fixation of fair rent. ..... himatlal : [1972]2scr890 the legal position has been stated thus:the act of holding over after the expiration of the term does not create a tenancy of any kind. ..... under section 106 of the transfer of property act, which operates in the absence of a contract or local law or usage to the contrary, provides for termination of the lease according to its tenor. ..... in all such cases, the act of the tenant is decribed as a tenant holding over. ..... the transfer of property act well maintains the distinction between a licensee and a lessee. ..... 1950 mys. 62. .....
Tag this Judgment!Court : Chennai
Reported in : [1977]108ITR895(Mad)
..... been made without the previous approval of the central government if that section had then been in force, then the lending company had to, within six months, from the commencement of the act or such further time not exceeding six months as the central government might grant for that purpose, either obtain the approval of the central government to the transaction or enforce the repayment of ..... in allowing the deduction claimed, it was pointed out by this court, that there was no infringement of the provision of the companies act when the company made payment to a partner of the managing firm in his capacity as the manager of the assessee and that even if there was an infringement, it would not disentitle the assessee ..... while the appeal was pending, the commissioner of income-tax proceeded under section 33b of the indian income-tax act of 1922, as he was of the view that the order of the income-tax officer was erroneous and prejudicial to the interest of revenue in so far as the officer had wrongly allowed ..... taking part in the formation, management, supervision or control of the business or operations of any company or undertaking and for that purpose to act as directors are some of the objects with which ..... however, submitted that this decision would not hold good in india in view of a decision of the supreme court in bengal and assam investors ltd. v. ..... tax : [1950]18itr460(bom ..... : [1950]18itr460( ..... 's case : [1950]18itr460(bom) , the business of the managing agent is integrally connected with .....
Tag this Judgment!Court : Chennai
Reported in : (1977)ILLJ211Mad
..... order' reads thus:whereas the central government is satisfied that for the purpose of securing uniformity in the scales of remuneration and the other terms and conditions of service applicable to certain classes of employees of insurers whose controlled business has been transferred to, and vested in, the corporation, it is necessary so to do ; and that in the interests of the corporation and its policy-holders a reduction in the remuneration payable and a revision of the other terms and conditions ..... has been transferred to and vested in the corporation and who was employed by the insurer wholly or mainly in connection with his controlled business immediately before the appointed day shall, on and from the appointed day, become an employee of the corporation, and shall hold his office therein by the same tenure, at toe same remuneration and upon ..... state of west bengal : 1974crilj486 . ..... provided further that nothing in this sub-section shall apply in respect of any policy of life insurance issued after; the 31st day of december, 1950,: or in respect of any policy of general insurance issued after the commencement of the insurance (amendment) act, 1950. ..... by the application of section 7 on 1-9-1956, a transfer of all the assets and liabilities appertaining to the controlled business of an insurer took place in favour of the corporation and came to be vested in it. .....
Tag this Judgment!Court : Chennai
Reported in : [1977]110ITR443(Mad)
..... , that the property was requisitioned by the government and was derequisitioned before the assessment in question and in any event in the case of such a requisition, under the west bengal premises requisition and control (temporary provisions) act, 1947, the government by requisition does not become a tenant and it is not a letting. ..... gujarat high court in the decision referred to above traced the history of the relevant statutory provisions as follows (pages 383, 384) :' under the indian income-tax act, 1922 (hereinafter referred to as ' the 1922 act '), in the act as originally enacted, there was no provision whatsoever till 1939 regarding deduction of municipal taxes and even after the 1939 amendments there was no provision for deduction of municipal ..... --for the purposes of this sub-section in the case of a property the construction of which was completed before the 1st day of april, 1950, the total amount of such taxes, and in the case of any other property, one half of the total amount of such taxes shall be deemed to be the tenant's liability : provided ..... respect of properties constructed prior to april 1, 1950, full deduction of municipal taxes was to be granted and in respect of properties constructed after april 1, 1950, one-half of the municipal taxes were ..... by the amendments which came into effect from assessment year 1950-51, it was provided that if a tenant was liable to pay the taxes but the owner paid the taxes, deduction was to be granted and the fiction was that the .....
Tag this Judgment!Court : Chennai
Reported in : (1980)1MLJ153
..... of west bengal : air1952cal907 the effect of expiry of a temporary act arose ..... have been an agriculturist but for the fact that in the year ending 1971-72, 1972-73 or 1973-74 he had been assessed to income-tax under the income-tax act, 1961 or to agricultural income tax under the tamil nadu agricultural income-tax act, 1955, it shall be conclusively presumed that in retraining from instituting the suit or making the application the creditor believed in good faith that such defendant or respondent ..... are not used the intention must be inferred from the relevant circumstances.finally it was held in that case that the madras house rent control order, 1945 entitled a tenant against whom an order of eviction had been passed to file a revision to the government and section 18 of act xv of 1946 indicated that the intention of the legislature was that as far as possible all pending proceedings were to be continued.45. ..... word 'shall' it cannot in any sense be treated as mandatory, that on a correct interpretation of the said provision it should be taken only to be directory and that the provisions of the tamil nadu act iv of 1938 not having invalidated specifically, the orders passed in violation of section 20, it should be taken that section 20 is only directory and not mandatory. ..... by the high court of orissa under article 226 of the constitution striking down as unconstitutional sections 4 and 5(1) of orissa ordinance i of 1956 promulgated by the governor of orissa on 15th january, 1950. .....
Tag this Judgment!Court : Chennai
Reported in : (1979)2MLJ413
..... terminated the tenancy, on issue (3) that the defendants were not entitled to protection uner the tamil nadu buildings (lease and rent control) act, 1960, on issue (4) that the tenancy had come to an end even on 1st march, 1964, and on issue (5) that the defendants had no legal interest in the premises. ..... opinion that the jurisdiction of a civil court to entertain and pass a decree in a suit for eviction by a landlord against his tenant is not expressly or impliedly taken away by the provisions of the rent control order.if we may say so with respect, the above decision of this court succinctly and clearly lays down that a suit' in a civil court by a landlord for recovery of possession of his property from ..... of a building by its tenant or a person to whom the collection of rents or fees in a public market, cart-stand or slaughter-house or of rents for shops .has been farmed out or leased by a municipal council or district board or the corporation of madras.the tamil nadu act xi of 1964, did not touch this definition at all, therefore this definition will apply to late seetharama rao, if at all, only ..... representatives of a statutory tenant who died pending a second appeal could be said to be tenants within the protection of the rajasthan premises (control of rent and eviction) act (xvii of 1950). ..... that a lessee of zerait land is a tenant within the meaning of section 3(3) of the bengal tenancy act, 1885, only during the continuance of the term of the lease, and that, upon the ..... animal .....
Tag this Judgment!Court : Chennai
Reported in : (1979)2MLJ216
..... cent irrespective of the time taken and the distance over which the rectified spirit was taken from the place of despatch whereas under the corresponding rule 54 of the rules framed under the madras abkari act, 1886 different rates varying from 2 to 7 1/2 per cent had been allowed having regard to the time taken for the rectified spirit to reach the station of destination from the station ..... explanation for the excess loss in transit, and even if they had denied their liability for the same, the department should have established that the excess loss in transit had occurred due to some act of omission or commission on the part of trichy distilleries and that the quantity of rectified spirit found to be missing in excess of the permissible limit of 0 5 per cent has gone into the open ..... for the licensee being bound by the tamil nadu prohibition act, 1937, and the notifications, rules and orders made thereunder, and also the madras distillery rules, 1960, and to observe such rules as may be prescribed by the state government and such instructions and orders as may be issued by the commissioner from time to time in regard to the control of the manufacture, possession and sale or issue of ..... the period 26th january, 1950 to 31st march, 1950, they effected various sales ..... no question of the matter going back to the department for further proceedings being taken after the issue of a show cause notice.37 one of the pleas advanced before the supreme court in the bengal immunity company ltd. v .....
Tag this Judgment!Court : Chennai
Reported in : (1980)16CTR(Mad)238; [1979]120ITR271(Mad)
..... both as sole executor and as sole trustee, the executorship must automatically come to an end on his obtaining the probate, that the taking out of probate by the official trustee should be taken to be an act of acceptance of the trusteeship and that on the date of the obtaining of the probate the trust had come into existence and the properties had vested in the official trustee. ..... of the deceased had not been sold during the assessment years, the assessee could not be said to have discharged the executorial functions, and that, therefore, the assessee having acted only as an executor under the will of the deceased during the years in question the income was liable to be taxed in his hands only, under section 168 of the i.t. ..... his view the ito relied on the decision in administrator-general of west bengal v. ..... before the enactment of section 7(6) enabling the official trustee to function as executor in a certain contingency, the position obtaining under the official trustees act, 1864, was that the official trustee is not entitled by virtue of his office and in his character as official trustee to obtain a ..... of the official trustees act, 1913, refers to the powers, duties and privileges of the official trustee which he has to exercise subject to the control and supervision of the ..... cit : [1950]18itr787(mad) , this court bad expressed the view that executors do not become trustees for the beneficiary in the case of a specific bequest until assent, that in the case of a residuary bequest, .....
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