Mumbai Court June 1934 Judgments
F.E. Dinshaw Vs. the Commissioner of Income-tax
Court: Mumbai
Decided on: Jun-22-1934
Reported in: (1934)36BOMLR855
Russell, J.1. The point raised by this appeal is short and free from complication. The exact facts are in some respects little difficult to ascertain, but for present purposes they may be accurately stated thus:The appellant is a member of a firm who acted as agents for a limited company, which carried on the business of a cotton mill.2. The appellant was assessed to income-tax under the Indian Income-tax Act, 1922, for the year 1929-30 on the basis of his income for the preceding year 1928-1929. In that preceding year the firm had, under guarantees given by them, been compelled to pay and had paid to the lenders large sums which had been advanced to the limited company, and which the limited company had failed to repay. As a result the limited company became immediately indebted to the firm in a large sum, the share of the appellant therein being the sum of Rs. 1,73,500. It was alleged by the appellant that this indebtedness was irrecoverable from the limited company, and he claimed t...
Tag this Judgment!Gordhandas Natha Lal Vs. Gorio Ltd.
Court: Mumbai
Decided on: Jun-20-1934
Reported in: AIR1934Bom420; 153Ind.Cas.1041
1. The plaintiff filed this suit to recover from the defendants a sum of Rs. 12,000 odd on the ground, that the defendants failed to deliver the goods which the plaintiff had contracted to purchase from them. He alleges that he paid the customs duty and clearing and other charges to the defendants on the basis that the goods of which the ship ping documents were tendered to him were of the contract quality. After these charges were paid it was found by the Plaintiff that the goods were not of the 9ontract quality. The defendants contend, lnter alia, that they were not personally liable to the plaintiff as they were acting only as agents for an Italian firm as mentioned in para. 1 of their points of defence. It appeals that thereafter the defendants applied for the issue of a commission to examine certain witnesses to determine whether the defendants were only agents, or, in the alternative, that they were not liable to the plaintiff in the transactions as alleged in their points of def...
Tag this Judgment!Emperor Vs. Vasant B. Khale
Court: Mumbai
Decided on: Jun-19-1934
Reported in: (1934)36BOMLR733; 152Ind.Cas.701
N.J. Wadia, J.1. This is an application in revision against the conviction of the applicant under Section 188 of the Indian Penal Code for disobeying an order passed under Section 144 of the Criminal Procedure Code by the Chief Presidency Magistrate. On April 26, 1934, in consequence of a dispute between employers and workers in the textile industry and the existence of unrest among the workers, the Chief Presidency Magistrate passed an order under Section 144 of the Criminal Procedure Code directing all persons frequenting or visiting Wards D, E, F and G of Bombay city to abstain from collecting, organising, forming or taking part in any procession in any street or public place in these wards excepting certain streets which were named. On April 28, 1934, the applicant led a procession of millhands along Sayani Road which was in one of the wards mentioned in the order and not one of the excepted roads. He was arrested and put up for trial under Section 188 of the Indian Penal Code for ...
Tag this Judgment!The Maharajadhiraj of Darbhanga Vs. the Commissioner of Income-tax
Court: Mumbai
Decided on: Jun-19-1934
Reported in: (1934)36BOMLR972
Tomlin, J.1. This is an appeal from a judgment of the High Court of Judicature at Patna delivered on a question of law referred under Section 66 (2) of the Indian Income-tax Act, 1922, by the Commissioner of Income-tax, Bihar and Orissa.2. The question referred was answered by the Court adversely to the appellant, the subject, and the appeal to His Majesty in Council followed.3. The point arises in this way. The late Maharajadhiraj died on July 3, 1929. At the date of his death the Maharajadhiraj had been served with a notice under Section 22 (2) of the Indian Income-tax Act to furnish a return of his income in the prescribed form. At the date of his death the time for furnishing that return had not expired and no return had been made. The return required was for the year, April 1, 1929, to March 31, 1930 ; but that return should have been based upon the income of the previous year, that is to say, in this particular case, the income for the year commencing October 1, 1927, and ending ...
Tag this Judgment!Emperor Vs. Phirozshah Manekji Gandhi
Court: Mumbai
Decided on: Jun-13-1934
Reported in: (1934)36BOMLR731; 152Ind.Cas.706
Ragnekar, J.1. The question in this revisional application is, whether obtaining goods on jangad is 'obtaining credit' within the meaning of Section 102 of the Presidency-towns Insolvency Act, 1909.2. The applicant, who is an undischarged insolvent, was charged under Section 406 of the Indian Penal Code, or alternatively, under Section 102 of the Presidency-towns Insolvency Act. The learned Presidency Magistrate, Fifth Court, Bombay, held the alternative charge established, and sentenced him to four months' rigorous imprisonment and a fine of Rs. 100.3. The facts are that, on February 21, 1933, the applicant visited the shop of the complainants, who are jewellers. He took on approval or jangad a ring valued at Rs. 290, the period of approval being three days, and signed an entry to that effect in the complainants' approval book on the delivery of the ring. Admittedly, he is an undischarged insolvent, and the evidence shows that he did not at this time disclose this fact to the complain...
Tag this Judgment!The Collector of Gorakhpur Vs. Ram Sundar Mal
Court: Mumbai
Decided on: Jun-11-1934
Reported in: (1934)36BOMLR867
Blanesburgh, J.The main question for determination on this appeal is whether, on the death of Raja Kaushal Kishor Prasad Mal, which occurred on January 7, 1911, Indarjit Mal was entitled to succeed to the impartible raj of Majhauli. On the death of the Raja, mutation of names had, by order dated May 12, 1911, been effected in favour of his senior widow without objection or opposition from Indarjit Mal, and the appellant was appointed by the Court of Wards to be manager of the Majhauli estate. The respondents are a syndicate now formed to exploit the title of Indarjit Mal. He died on August 13, 1921, and they, on October 30, 1922, purchased from his son, Balbhadra Narain Mal, certain of the properties belonging to the Majhauli estate. The consideration was Rs. 24,000. The title of the vendor was clearly a doubtful one and the price had no relation to the value of the properties purchased. It was a sum suitable for the finance of the contemplated litigation, or for a substantial part of ...
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