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TaxTMI 
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1961 (1) TMI 97
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....inst the appellants, Central Talkies Ltd., Kanpur, and Lala Ram Narain Garg, the Managing Director of the Company. 2. The facts, briefly stated, are as follows : Dwarka Prasad was the sole owner of a plot of land No. 73/22 (old No. 73/28) situated in Collectorgunj, Kanpur. In 1933 an agreement of lease was executed by five persons in favour of Lala Rameshwardas, the predecessor-in-title of Baby Dwarka Prasad, by which the five lessees took over on lease a hall and other constructions, which the lessor agreed to build at a cost of ₹ 16,000/-, within four months. It was agreed that, if the lessor was required to spend an amount in excess of ₹ 16,000/-, he would be entitled to interest at the rate of 12 annas per cent per month fr....
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....had not been obtained. 4. The Divisional Bench of the High Court held that the suit was competent. The two learned Judges, who heard the appeal, reached the same conclusion, though on slightly different grounds. Raghubar Dayal, J. held that the Additional District Magistrate, who granted permission, was empowered by the Provincial Government under s. 10(2) of the Code of Criminal Procedure to exercise all the powers of a Distract Magistrate under the Code and all the laws for the time being in force, and the requirements of s. 3 were complied with. Brij Mohan Lal, J. came to the conclusion that the District Magistrate by transferring the case to the Additional District Magistrate (Rural Area) had authorised him to perform his functions und....
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.... of 1898), to be an Additional District Magistrate of Kanpur District, with jurisdiction extending over the whole of the said district and with all the powers of a Distract Magistrate under the said Code and under any other law for the time being in force......" 7. The appellants contended before us that both the reasons given by the Divisional Bench of the High Court were not valid, and that the suit was not brought in accordance with the Eviction Act. At first, the appellants wished to raise a question as to the invalidity of the notice; but during the course of the arguments, that ground was expressly abandoned. The case was thus argued only on the footing that the permission given by Mr. Brijpal Singh Seth did not comply with s. 3....
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....h authorisation. Reliance was placed on the decision of a learned single Judge of the Allahabad High Court reported in Kedar Nath v. Mool Chand AIR1953All62 and on the decision of the Nagpur High Court referred to therein, P. K. Tare v. Emperor. 11. Section 10 of the Code of Criminal Procedure, at the relevant time, provided as follows : "10(1). In every district outside the presidency-towns the Provincial Government shall appoint a Magistrate of the first class, who shall be called the District Magistrate. (2) The Provincial Government may appoint any Magistrate of the first class to be an Additional District Magistrate and such Additional District Magistrate shall have all or any of the powers of a District Magistrate under this....
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....riminal Procedure such a provision in s. 10(2), sub-s. (2) of s. 1 is excluded, and an Additional District Magistrate must be regarded as possessing the powers under any other law including the Eviction Act. 14. The argument that the District Magistrate was a persona designata cannot be accepted. Under the definition of "District Magistrate", the special authorisation by the District Magistrate had the effect of creating officers exercising the powers of a District Magistrate under the Eviction Act. To that extent, those officers would, on authorisation, be equated to the District Magistrate. A persona designata is "a person who is pointed out or described as an individual, as opposed to a person ascertained as a member of a....