S. Marimuthu Pillai of Murugur Vs The Commissioner of Income Tax
.... fter his father died'' and was the manager during the year 01 account (1939-40). On these facts the question arises whether the assessee can be said to have been " ordinarily resident " in British India in the year of account within the meaning of Section 4-B of the Act. 4. Section 4-B (so far as ...
Madras High Court
Kosuri Gopalarayadu Vs Adusumilli Gopalakrishnayya and Another
.... ed as the property of the appellant was not his property and my attention Was not drawn to any record to indicate that it was denied in the lower Courts that the property sought to be proceeded against in 1928 was the property of the appellant. 3. What is next urged is that the appellant was real ...
Madras High Court
M. Ram Narain Vs Mukat Behari Lal
.... o me that this argument is indefensible. The Encumbered Estates Act certainly lays down that the provisions of the Agriculturists'' Relief Act shall not apply to a decree passed under the Encumbered Estates Act, but that does not mean that the parties to proceedings under the Encumbered Estates Act ...
Allahabad High Court
Radha Benodini Debi Vs Gagan Chandra Bhattacharjee and Others
.... s whether the application under Order 21, Rule 90 is liable to be stayed as result of the service of the notice u/s 34. Certainly the execution case brought by the appellant would be liable to be stayed at the stage which it had reached when the notice was served. That is quite a different thing. Th ...
Calcutta High Court
Birendra Mohan Maitra and Another Vs Rajshahi Co-operative Town Bank Ltd. and Others
.... t the judgment-debtor. In the second place there should be an application before the executing Court for delivery of such property to the receiver. 2. There is some divergence of opinion on the point as to whether an application by the receiver--either interim or otherwise,--is necessary before a ...
Calcutta High Court
Kedar Nath Sahu and Others Vs Parsidh Singh and Others
.... ting into it words which are not there. If the article had referred to a decree made in accordance with the provisions of the Act, it might perhaps be held that an instalment decree would not be covered by the article. It is not disputed that the decree in the present case was made in a suit between ...
Patna High Court
Ajodhya Singh Vs Sir Kameshwar Singh Bahadur
.... n relating to title to land or to some interest in land as between parties having conflicting claims thereto arises only by reason of the fact that an execution sale has been set aside for an irregularity or fraud in publishing and con-ducting the sale. 4. The opposite party, "however, relies on ...
Patna High Court
Annapurnabai Gopal Vs Government of Bombay
.... ain all the water rates imposed under the Irrigation Act. 7. The river Godavari is not passing through this village but it is running by the side of it. There is no mention whatever of the river and any rights appertaining thereto in the sanad. All that is stated is that the village is granted to ...
Bombay High Court
Sammeta Gangadharudu and Another Vs Peddibhotla Mahalakshmamma and Others
.... n achieved had the attention of the Court been drawn to the decision in Bhadrachalam v. Nagarupavqtamma (1040) 2 M.L.J. 342. That was a case in which the debt was due by an agriculturist to two women and the evidence was not clear regarding the right of either of the women or both to exemp tion unde ...
Madras High Court
In Re: S. Jesudas Appadurai Pillai Vs
.... ction 157 of the Evidence Act is to the effect that a statement must be made "at or about the time when the fact took place." There is a dearth of authority as to the meaning of "at or about the time." Nangat Rai v. Emperor shows that proximity of time must be established. In Emperor v. Ramachandra ...
Madras High Court
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