Mumbai Court February 1933 Judgments
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Mahant Garuddas Vs. Mahant Laldas
Court: Mumbai
Decided on: Feb-28-1933
Reported in: (1933)35BOMLR595
George Lowndes, J.1. The only question for determination in this appeal is as to rival claims to succession under the Hindu law between uncles of the whole and of the half blood.2. The parties are Grihastha Gosains, known as Mahants, and are governed by the Benares School of the Mitakshara. Their relationship will sufficiently appear by the following abbreviated pedigree in which names of females are printed in italics: Dularkaur = Lakhmidas = Phulkaur | | | | ------------ ------ --------- ------------- | | | | Laldas Bajrangdas Ramkrishnadas = Rajkuar Garuddas | Bhagwatdas3. The property in question consists of twenty-eight villages of the Ilaka of Lormi in the Bilaspur District of the Central Provinces, which came to Ramkrishnadas on a family partition. On his death they passed to his son Bhagwatdas, who died without issue on November 30, 1912. The villages then went to his mother, Rajkuar, as his heir, and on her death in 1914 to his paternal grandmother Phulkuar. She died on Octo...
The Commissioner of Income-tax Vs. Currimbhoy Ebrahim and Sons Ltd.
Court: Mumbai
Decided on: Feb-28-1933
Reported in: (1933)35BOMLR914
John Beaumont, Kt., C.J.1. This is a reference by the Income-tax Commissioner under Section 66, Sub-section (2), of the Indian Income-tax Act. The learned Commissioner has propounded five questions, which involve for consideration two points. The first is whether the assessee company, Messrs. Currimbhoy Ebrahim & Sons, Ltd., are assessable to income-tax under Sections 42 and 43 of the Act in respect of the interest on a loan of Rs. 50 lakhs which they received from H.E.H. the Nizam of Hyderabad (Dekkhan), and the second, whether they are liable to be so assessed in respect of income or profits derived from a palace belonging to His Exalted Highness in Bombay. The two questions are distinct, and I will deal with the question of the loan first.2. The loan of Rs. 50 lakhs was made by His Exalted Highness to the assessee company on August 16, 1929, on the terms of a written agreement, which is Exhibit A. The loan was to be secured by an equitable mortgage. It was to carry interest at 7 1/2...
Commissioner of Income Tax, Bombay Vs. Currimbhoy Ebrahim and Sons, Lt ...
Court: Mumbai
Decided on: Feb-28-1933
Reported in: AIR1933Bom422; 147Ind.Cas.566; [1933]1ITR341(Bom)
BEAUMONT, C.J. - This is a reference by the Income-tax Commissioner under Section 66, sub-section (2), Income-tax Act. The learned Commissioner has propounded five questions, which involve for consideration two points. The first is whether the assessee company, Messrs. Currimbhoy Ebrahim & Sons Ltd., are assessable to income-tax under Sections 42 and 43 of the Act in respect of the interest on a loan of Rs. 50 lakhs which they received from H. E. H. the Nizam of Hyderabad (Dekkhan) and the second, whether they are liable to be so assessed in respect of income or profits derived from a palace belonging to His Exalted Highness in Bombay. The two questions are distinct, and I will deal with the question of the loan first.The loan of Rs. 50 lakhs was made by His Exalted Highness to the assessee company on 16th August 1929, on terms of a written agreement, which is Ex.A. The loan was to be secured by an equitable mortgage. It was to carry interest at 7 1/2 per cent. per annum which was paya...
Commissioner of Income-tax Vs. the National Mutual Association of Aust ...
Court: Mumbai
Decided on: Feb-27-1933
Reported in: AIR1933Bom427; (1933)35BOMLR896; 147Ind.Cas.370
John Beaumont, C.J.1. This is a reference by the Commissioner of Income-tax under Section 66(1) of the Indian Income-tax Act, in which he raises certain questions relating to the assessment for the financial year 1931-32 of the National Mutual Life Association of Australasia, Ltd. The nature of that company and the sources of income liable to Indian income-tax were discussed by this Court in Commissioner of Income-tax v. National Mutual Life Association of Australasia : (1931)33BOMLR807 . In that case we held, following the principle established by the House of Lords in England in New York Life Insurance Co. v. Styles (1889) 11 App. Cas. 381 that the premium income of the company derived from participating policies was not profits or gains liable to be charged with Indian income-tax. We held, however, that the company had made certain profits which were liable to tax, particularly income derived from investments, profits from non-participating policies, and other income beyond the cont...
Commissioner of Income Tax, Bombay Vs. National Mutual Life Associatio ...
Court: Mumbai
Decided on: Feb-27-1933
Reported in: [1933]1ITR350(Bom)
BEAUMONT, C.J. - This is a reference by the Commissioner of Income-tax under S. 66 (1), Income-tax Act, in which he raise certain questions relating to the assessment for the financial year 1931-32 of the National Mutual Life Association of Australasia, Ltd. The nature of that company and the sources of income liable to Indian Income-tax v. National Mutual Life Association of Australasia. In that case we held, following the principle established by the House of Lords in England in New York Life Insurance Co. v. Styles, that the premium income of the company derived from participating policies was not profits or gains liable to be charged with Indian income-tax. We had however that the company had made certain profits which were liable to tax, particularly income derived from investments, profits from non-participating policies, and other income beyond the contributions from the participating policy holders, and as the company had not made a return disclosing those profits, we held that...
Mahadeo Baburao Halbe Vs. Anandrao Shankarrao Deshmukh
Court: Mumbai
Decided on: Feb-24-1933
Reported in: AIR1933Bom367; (1933)35BOMLR795
Rangnekar, J.1. The principal question in this appeal is whether the respondent has a locus standi to apply for executing a decree obtained by one Rangubai against the appellant in suit No. 162 of 1922; and this turns upon the construction of Order XXI, Rule 16, of the Civil Procedure Code.2. Order XXI, Rule 16, regulates the procedure to be followed in a case where the interest of the decree-holder is vested in a person other than the decree-holder. It runs as follows :-Where a decree...is transferred by assignment in writing or by operation of law, the transferee may apply for execution of the decree to the Court which passed it; and the decree may be executed in the some manner and subject to the said conditions as if the application were made by such decree-holder : Provided &c.;It is clear on the record in this case that there was no assignment in writing. Mr, Dixit, however, contends that the respondent became a transferee of the decree by operation of law. He says that by reason...
Balkrishnadas Venkatidas Shetaji Vs. Malakajappa Irappa Jolad
Court: Mumbai
Decided on: Feb-23-1933
Reported in: AIR1933Bom369; (1933)35BOMLR761
Patkar, J.1. In this ease a decree was obtained on December 15, 1917, for Rs. 11,626-7-7 to be paid by instalments of Rs. 800 each. In July 1927, a darkhast was given to recover the 7th and the 8th instalments, amounting to Rs. 1,600 as principal and Rs. 173 as interest. The Subordinate Judge sent the decree to the Collector for execution. In May 1928 the Collector ordered the land to be leased to Melappa Andaneppa for twelve years on a yearly rent of Rs. 500 and the rent-note was passed in the following year. In the lower Court an application was made to set aside the lease. The learned Subordinate Judge held that the action of the Collector was intra vires.2. It appears to us that under Schedule III, paragraph 1, Clause (b), the Collector should have raised the amount of the decree by letting in perpetuity, or for a term, on payment of a premium, and also under paragraph 7, Clause (b) (i), by letting in perpetuity, or for a term, on payment of a premium, the whole or any part of the ...
Chaturbhuj Piramal Vs. Chunilal Oomkarmal
Court: Mumbai
Decided on: Feb-23-1933
Reported in: (1933)35BOMLR799
Atkin, J.1. This is an appeal from a judgment of the High Court at Bombay, in its appellate jurisdiction reversing a judgment of Kemp J. who had made a decree in favour of the plaintiffs, the present appellants. The question is one of competing claims to a debt owed by the defendant in the action, the respondent Oomkarmal to one Shankarrao. The plaintiffs are judgment creditors of Shankarrao, and they claim to have effectively attached the debt; the defendant alleges that at the time of the attachment the debt had already been seized by the State of Indore. The plaintiffs do not claim that they acquired any right in respect of the debt until late on May 15, 1924, or the morning of May 16, 1924, when a warrant of attachment before judgment was served on the defendant. The material facts appear to be as follows, and have to be considered in reference to the date just mentioned.2. Shankarrao was a Court official in the service of the Maharajah of Indore, a State which for the present purp...
Ram Raghubir Lal Vs. the United Refineries (Burma) Ltd.
Court: Mumbai
Decided on: Feb-20-1933
Reported in: (1933)35BOMLR753
George Lowndes, J.1. On December 15, 1924, the first respondents (hereinafter referred to as the Company) agreed to sell to the firm of Kashi Vishwanath & Co. or their nominees or assigns certain immoveaable property in the Hanthawady District of Burma, comprising 330 acres of land and the buildings and plant of an oil refinery erected thereon. The members of the said firm were the first two appellants before the Board and a third partner now deceased and represented by the fourth appellant. The consideration for the sale was set out in the agreement and included the sum of Rs. 2,00,000, which was to be paid three months after the registration of the sale deed.2. On January 15, 1925, the sale deed was executed by the company as vendors, the conveyance being made by the direction of the firm to the third appellant as their nominee. Neither the firm nor any member of it was a party to the deed, but the direction to convey to the third appellant was recited therein, and a declaration to t...
Sakharam Narayanbhat Karande Vs. Shrimant Poornanand Saraswati Swami
Court: Mumbai
Decided on: Feb-16-1933
Reported in: AIR1933Bom377; (1933)35BOMLR625
Beaumont, C.J.1. This is a second appeal from a decision of the District Judge of Belgaum. The plaintiff is suing for possession of two survey numbers and his case is that the land was given somewhere towards the end of the 18th century by his ancestors to the ancestors of the defendant on terms that services were to be rendered by the defendant's family, that those services have not been rendered, and that the plaintiff is entitled accordingly to forfeit the land and resume possession. The plaintiff has throughout based his title on two documents, which are Exhibits 47 and 48, and the question which we have to determine in the first instance is whether on the true construction of those documents the land was in fact granted to the ancestors of the defendant on the terms that he should render services, and if so whether the possession of the land can be resumed by the plaintiff on those services not being rendered. In both the lower Courts that second question was not dealt with indepe...
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