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1950 (8) TMI 24 - BOMBAY HIGH COURT
... ... ... ... ..... he suit. It is true that in the exercise of jurisdiction vested in this Court to deal with charities, this Court will not pass orders which may be inconsistent with rules of private international law or seek to Interfere with the administration of a foreign charity in respect of properties which are not within the limits of its jurisdiction, or pass orders against a non-resident foreigner in the nature of personal directions which this Court would not be in a position to enforce. But those are matters which are to be considered by the Court which hears the suit, but on the plaint as framed I am unable to say that this Court has no jurisdiction to entertain this suit. Prayers (a), (h) and (1) in any case can be granted by this Court, and consequently in the absence of any inherent want of jurisdiction in this Court to try the suit, the issue as framed must be answered as follows This Court has jurisdiction to proceed with the trial of the suit as framed. 14. Order accordingly.
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1950 (8) TMI 23 - BOMBAY HIGH COURT
... ... ... ... ..... joint family property or ancestral property, by proceeding to distribute it between his sons during his lifetime there is nothing in that act which would come in the way of his making an unequal distribution, so far as his self-acquired property is concerned. 7. We, therefore, regard the transaction by which a father makes a division of his self-acquired property between his sons as a transaction by which he, in the first instance, effects a severance of status between his sons; in the second instance, he notionally throws into the hotchpot his self-acquired property, and then divides it between his sons, whether equally or unequally in accordance with his pleasure. 8. In that view of the case, the transaction cannot be possibly regarded as one of the five transactions mentioned in the Transfer of Property Act, which require registration, namely, sale, mortgage, exchange, lease for more than one year, or a gift. 9. The appeal is dismissed. Ho order as to costs of this appeal.
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1950 (8) TMI 22 - BOMBAY HIGH COURT
... ... ... ... ..... rcing against the petitioner the provisions of the Act which we have held to be void in so far as they affect him, and there would also be an order in terms of prayer (c) (i) of the petition. 30. We have heard counsel on the question of costs. The Advocate-General has contended that the petitioner's challenge to the Act was very extensive and he has not succeeded in making good that challenge. While that may be true, we must not overlook the fact that the petitioner has succeeded in getting us to hold that certain important provisions of the Act are void. On the other hand, it is only by reason of the indulgence shown by us to the petitioner that he has succeeded on the petition with which he came to the Court in getting the reliefs which he asked for. Taking all the circumstances into consideration, we think that the fairest order to make would be that there should be no order as to costs. 31. Certificate under Section 132(1) to the respondents as also to the petitioner.
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1950 (8) TMI 21 - CALCUTTA HIGH COURT
... ... ... ... ..... ly in cases where the Courts have clearly done something which they were not entitled to do. The power must be used to keep the Courts below within the bounds prescribed by law for such Courts. Here, as I have said, the most that can be said if anything can be said, is that the Court erred in law in treating a month's wages in lieu of leave as due. Further, it appears to me that there is no injustice in this case. The employers, for reasons best know to themselves, desired to get rid of this employee immediately. They made it impossible for him to take his month's leave and the order of the Court below even if it was not legally justified, could never be described as unjust or harsh. 8. In the circumstances I can see no ground for interfering under Article 227 of the Constitution and that being so the petition fails and the rule is discharged with costs -- the hearing fee being assessed at three gold mohurs. Gopendra Nath Das, J. 9. I agree. Banerjee, J. 10. I agree.
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1950 (8) TMI 20 - MADRAS HIGH COURT
... ... ... ... ..... ecurring nature because though it did not actually recur it might have recurred as Mr. V. P. Rao might in view of the remuneration of ₹ 3000 for this arbitration have undertaken other arbitrations of a like nature. 17. In view of our finding that the receipt of ₹ 3000 by Mr. V. P. Rao as remuneration for the arbitration proceedings taken on by him arose from the exercise of the occupation of an arbitrator by him and that it was not a receipt of a casual nature we answer the question referred to us under Section 66(1) as follows "On the facts and circumstances set out, the sum of ₹ 3000 received by the respondent as remuneration for acting as an arbitrator under Section 234, Madras Local Boards Act, 1920, was not a receipt exempt from assessment under Section 4(3)(vii) , Income Tax Act." As the assessee has failed in his contentions before us he will pay the usual costs in this case to the Commissioner of Income Tax. Advocate's fees ₹ 250.
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1950 (8) TMI 19 - MADRAS HIGH COURT
... ... ... ... ..... en scaled down under the Madras Agriculturists' Relief Act, and that his liability will only be co-extensive with that of the agriculturist principal debtor. In view of this decision, the learned counsel for the appellant prays that the appeal may be dismissed but without costs, as the appeal was filed relying on the Bench ruling in Subramanian Chettiar v. Batcha Rowther AIR1942Mad145 which has been held to be no longer good law by the Full Bench decision. He relied on full Bench ruling in Ramaswami Naicken v. Venkataswami Naicken, 43 Mad. 61 A. I. R. 1920 Mad. 567 for the position that when a ruling has altered the legal position after filing of the appeal, which is not argued in consequence, it is a fit case for dismissing the appeal without costs. But here, the appeal was argued fully before and during the reference to the Full Bench. So, we consider that the appeal should be dismissed with half the costs of the respondent, in the circumstances, and order accordingly.
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1950 (8) TMI 18 - ORISSA HIGH COURT
... ... ... ... ..... d to the high profits shown by the neighbouring shop-keepers. Thus there seems to be no doubt that the petitioner was given an opportunity to rebut the inference arising against him from the high profits shown by the neighbouring shopkeepers and he did put forward an explanation which was however rejected by the lower Courts. The petitioner cannot make out a question of law on the ground that he has been prejudiced by the use of some information behind his back. 6. We would therefore answer the two questions referred to us by the Tribunal as follows - (1) It is not necessary to decide this question in the present case and we would reserve our opinion. (2) There was no illegality in the assessment of the petitioner under Section 23(3) on the basis of the profits of the neighbouring shop-keepers. 7. The reference is disposed of accordingly and the petitioner is directed to pay five gold mohurs as cost to the standing counsel. RAY, C.J.--I agree. Reference answered accordingly.
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1950 (8) TMI 17 - ASSAM HIGH COURT
... ... ... ... ..... evy of sales tax is the transaction of sale by the vendor, and not the use to which the vendee may put it. Accord- ingly, we answer the two questions in these terms (i) The State Government is empowered to levy sales tax on tobacco notwithstanding the fact that excise duty upon tobacco has been levied by the Central Government. Neither the provisions of the Government of India Act, 1935, nor the Constitution of India, 1950, is a bar to a levy of sales tax on tobacco by the Government of the State of Assam (ii) Tobacco, when sold as tobacco leaf, is subject to a sales tax. What is exempted under Item No. 17 of Schedule 3 attached to the Assam Sales Tax Act, 1947, is hooka tobacco , and not tobacco, all tobacco being tobacco leaf. The result is that we decline to call upon the learned Com- missioner of Taxes (Sales), Assam, under the Assam Sales Tax Act, 1947, to make a reference, as prayed for. The petition is dismissed with costs. RAM LABHAYA, J.-I agree. Petition dismissed.
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1950 (8) TMI 16 - HIGH COURT OF CALCUTTA
Winding up – Powers of liquidator ... ... ... ... ..... he court if it does not possess the power already to permit such applications, should make rules allowing for applications to be made in place of suits, Wide rule-making powers are given to this court by the Banking Companies Act and it may be that the court could frame rules permitting the liquidator to recover debts due to a bank by way of applications and making suits unnecessary. Such rules are undoubtedly desirable, if they can be framed, because the costs incurred for filing suits in a multitude of small claims are extremely heavy and absorb all the money likely to be obtained as a result of such suits. However no rules have yet been framed and, therefore, no application such as the one made in this case is warranted and it was bound to be dismissed. In the result, therefore, the application is dismissed. But in the circumstances I would make no order as to costs. Certified for counsel. The liquidator may take his own costs out of the assets. Banerjee, J. mdash I agree.
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1950 (8) TMI 10 - HIGH COURT OF ALLAHABAD
Winding up – Delivery of property to liquidator ... ... ... ... ..... has the power to transfer any suit, appeal or other proceeding pending before him for disposal to any Court subordinate to him and competent to try and dispose of the same. We see no illegality in the action which the District Judge took. The third contention was that the official liquidator had no right to take out the execution of the decree without the previous sanction of the High Court. Learned Civil Judge dismissed this contention with the remark that this was a question between the High Court and the liquidator and did not affect any third party. This finding of the learned Civil Judge has not been challenged by the respondents in this Court. The result is that the appeal succeeds and it is hereby allowed with costs. The order of the learned Civil Judge is set aside. The case is remitted to the learned Civil Judge who will restore the execution application to its original number and proceed with the execution of the order, dated 15th September, 1942, according to law.
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1950 (8) TMI 9 - HIGH COURT OF MADRAS
Meetings and proceedings - Annual General Meeting, Power of Company Law Board to Order Meeting to be Called, Chairman of Meeting and Directors vacation ofoffice by
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