Reported in : AIR1944Bom195; (1944)46BOMLR353
.....would, in our opinion, apply where the owner dies leaving a widow and only one son as was the case in amarendra mansingh v. sanatan singh. in fact in all the decisions bearing on this point, the owner died leaving a widow and one son only, and the question can arise in that case alone, because so long as the deceased has another son living, there is no necessity for the widowed daughter-in-law to perpetuate the father-in-law's line by making an adoption and her mother-in-law's power to adopt to her husband would terminate only when the duty for continuing the line of the father-in-law devolves on the daughter-in-law as heir of her husband.4. in the present case after anant's death vithal became the sole surviving coparcener of the joint family and it was in his power to continue the line by adoption. no doubt anant had a widow. but vithal being alive anant's widow had no obligation to adopt for perpetuating balkrishna's line although she might adopt to continue her husband's line. so long as vithal was alive, yesubai had also no power to adopt. at. the time of vithal's death without widow or issue yesubai was the only person in the family who could continue the line by.....
Tag this Judgment! Ask ChatGPTReported in : AIR1945Cal66
.....an order of transfer made by the appellate officer under the provisions of section 39, bengal agricultural debtors act is a nullity. the following facts require to be noted in order to under, stand the point in dispute. they are set out in chronological order. the execution case was stayed on receipt of a notice under section 34 of the act on 5th february 1940. the judgment-debtor applied for a transfer to the appellate officer on 17th december 1940. the board dismissed the case on 19th december 1940. on receipt of information from the board to this effect, the munsif vacated his stay order on 17th january 1941 and directed that execution will proceed. the property was attached on 35th january 1941. the appellate officer made an ex parte order of transfer to the ramchandrapur board on 13th february 1941. the sale was held on 7th march 1941. before dealing with the merits of the case i will refer to the question of limitation. the munsif set aside the sale. in view of the provisions of art. 166, limitation act, on the finding that there was no fraud, the application to set aside the sale was clearly barred by limitation. the proper order on the finding that the sale was a.....
Tag this Judgment! Ask ChatGPTReported in : AIR1944Cal288
.....from accounting. as a result, no question of accounting can arise. the question depends upon the provisions of section 30, bengal money-lenders act. under sub-section 1 (c) interest is not to exceed 8 per cent, per annum. this applies even when the loan was advanced and interest was paid before the commencement of the act. the result is that the respondent is entitled to the benefit of this provision in spite of the terms of the original bond. the munsif was, therefore, right to take an account and limit the rate of interest to that allowed by the section.4. in the second place it was contended that the respondent is estopped from making this application in view of his deposit under section 83, t. p. act. there is nothing in this connexion upon which any plea of estoppel can be based. the deposit merely amounted to an offer which the appellant refused. as long as his equity of redemption remains intact, the respondent cannot be prevented from taking advantage of an act passed to give relief to debtors.5. it remains to consider one curious argument on behalf of the appellant to the effect that the munsif was wrong in allowing interest at 8 per cent., when the bond itself does.....
Tag this Judgment! Ask ChatGPTReported in : AIR1944Bom15; (1943)45BOMLR921
.....a debt is proved before me to pass a money judgment which is not to be enforceable unless for six months nobody shows cause against it, and (since no statute provides for it) no power to make a decree nisi in this case. i am not enforced in this opinion by the practice of this court in the case of parsis since its duties are there laid down by statute : but i aw powerfully enforced by the fact that a decree absolute is made at once in the case of mahomedans. moreover, i do not think that any irreparable injustice can result if i have been misled as to the facts, since if the plaintiff has presented a false case to the court-and i do not for a moment suggest that he has done so-the defendant, even if the time for appeal has passed, could always commence a suit to set aside my decree on the ground that it has been obtained by fraud.14. i therefore decree that the plaintiff's marriage with the defendant be, and that it hereby is, dissolved.
Tag this Judgment! Ask ChatGPTReported in : AIR1944Cal308
.....a hostel and such other charities to which the trustee may feel disposed to make payments. an assessment cannot be made in respect of income, in which such institutions are entitled to participate, as upon a hindu undivided family. moreover the members of the hindu family, who are cestui que trusts are entitled to participate under the trust, not as members of such family but as beneficiaries of the trust. there are two questions which have been referred: (1) whether in the facts and circumstances of the case the assessment of the whole income of the trust in the hands of the trustee in one assessment was valid in law (2) whether in view of the provisions of sub-section (1) of section 41, income-tax act, the tax was correctly levied in this case at the maximum rate in my view the answer to each question should be in the affirmative.derbyshire, c.j.i agree.
Tag this Judgment! Ask ChatGPTReported in : [1944]12ITR68(Cal)
.....to which the trustee may feel disposed to make payments. an assessment cannot be made in respect of income, in which such institutions are entitled to participate, as upon a hindu undivided family. moreover the members of the hindu family, who are cestui qui trusts are entitled to participate under the trust, not as members of such family but as beneficiaries of the trust.there are two questions which have been referred :(1) whether in the facts and circumstances of the case the assessment of the whole income of the trust in the hands of the trustee in one assessment was valid in law ?(2) whether in view of the provisions of sub-section (1) of section 41 of the indian income-tax act the tax was correctly levied in this case at the maximum rate ?in my view the answer to each question should be in the affirmative.derbyshire, c.j. - i agree.reference answered in the affirmative.
Tag this Judgment! Ask ChatGPTReported in : AIR1943Cal624
.....of syedpur in which the rent decree was shown as one of the debts. on receipt of the application the debt settlement board issued a notice under section 34 of the act to the executing court. thereupon the executing court stayed proceedings, but after certain correspondence with the chairman of the board, the munsif apparently came to the conclusion that the syedpur debt settlement board had no jurisdiction in the case as the plaintiff resided elsewhere, and he accordingly vacated the stay order. the disputed lands were then sold on 15th may 1937 and purchased by defendants 1 and 2 who settled them thereafter with defendants 5 to 9. the plaintiff therefore brought this suit on 1st april 1939, to have the sale declared null and void.2. the trial court dismissed the suit on two grounds : (1) that although the executing court was wrong in ignoring the notice under section 34 of the act merely on the ground of the applicant's residence, nevertheless, this did not deprive the court of jurisdiction to sell the tenancy in execution : there was at most an erroneous exercise of jurisdiction. (2) that the plaintiff's application under section 8 in so far as it included this particular.....
Tag this Judgment! Ask ChatGPTReported in : [1943]11ITR549(Cal)
.....of the act.the validity of the notice under section 34 of the act is questioned in this reference. the question which is raised is 'whether in the facts and the circumstances of the case the action of the income-tax officer in issuing a notice under section 34 for the assessment year 1938-39 was valid in law ?'during the course of the argument it transpired that the association has paid all the tax pursuant to the assessment for the years 1936-37 and 1937-38 and that the firm has also paid the tax in respect of the year 1938-39. the individuals who were the subjects of the assessment upon the association and upon the firm are in fact the same. the learned advocate on behalf of the applicants stated that whatever may be the answer to the question raised in this reference, whether it is in favour of the applicant firm or whether it is adverse to it, there will be no action taken to obtain refund of any of the income-tax which has in fact been paid. the payments which have been made will remain and the assessments have all been fully satisfied so far as the tax is concerned.the question raised is one which can never reassure so far as the applicant firm or the association are.....
Tag this Judgment! Ask ChatGPTReported in : [1943]11ITR546(Cal)
.....radhika mohan roy wards estate observed : 'in my view, there is no doubt whatsoever as to the correctness of this decision that interest on arrears of rent is not rent.'there is only one answer to the question put in the present case - it is that the sum of rs. 36,810 representing the income arising from interest on arrears of rent under section 67 of the bengal tenancy act is taxable income. in my view the law is perfectly clear and it an assessee under these circumstances comes here and ask for a decision we can only refer him to these cases and order that he pays the costs of the reference.the result is that the sum of rs. 36,810 representing the income arising from interest on arrears of rent under section 67 of the bengal tenancy act is taxable income. the assessee who brought this question must pay the costs of this reference which are assessed at eleven gold moburs. this will include the cots of preparing the paper book.gentle, j. - i agree.reference answered accordingly.
Tag this Judgment! Ask ChatGPTReported in : (1943)45BOMLR884
.....were not telling the truth. but if one disbelieves the evidence of these eye-witnesses, it necessarily follows that an attempt has been made to manufacture evidence against the accused, and that necessitates the court being particularly careful in relation to the rest of the evidence.3. the learned sessions judge has convicted accused no. 1 on the strength of the evidence of footmarks and evidence of the production of ornaments said to have been on the murdered woman. with regard to the footmarks the evidence is unreliable and inadequate. according to the first panchnama made on october 2, no footmarks were noticed. that is exhibit 19. but the sub-inspector says that somebody, whose name he was not prepared to disclose, pointed out footmarks to him on some subsequent occasion, and as a result he attached a pair of shoes from the accused's house, and he says that the footmarks tallied with those shoes. as we do not know the circumstances in which the footmarks were discovered, the evidence is obviously unreliable, because it is possible that the undisclosed informant himself collected the accused's shoes and made the impressions after the murder in order to manufacture evidence......
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