Mumbai Court April 1941 Judgments
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Ratanshaw Nusserwanji Todiwalla Vs. Geoffrey William Mcelhinny
Court: Mumbai
Decided on: Apr-18-1941
Reported in: (1941)43BOMLR896
Blackwell, J.1. The petitioner is the owner of land in various districts upon which grow toddy-producing trees. Up to July 31, 1939, licences were granted to his agents or managers for tapping the trees and supplying toddy to shops. Thereafter owing to the introduction of prohibition no such licences were granted. By a letter dated November 18, 1940, from his solicitors to the Collector of Bombay, the petitioner applied for the issue of a licence to tap and draw toddy from the trees on his land at Lady Jamsetji Road, Upper Mahim, for private consumption, and not for sale. This application is not in the form prescribed by Rule 4 of the rules for the tapping of toddy-producing trees to which I shall presently refer, but the Advocate General informed me that he desired the matter to be argued as if the application were in the form prescribed by the rules. In a letter in reply dated November 29, 1940, the Collector regretted his inability to grant a licence. The petitioner then appealed, a...
Sidram Pandharinath Malwadkar Vs. N.M. Mahallya
Court: Mumbai
Decided on: Apr-09-1941
Reported in: (1941)43BOMLR805
Divatia, J.1. This application arising under the Provincial Insolvency Act has been preferred by the insolvent. After the petitioner was adjudicated insolvent, the receiver appointed by the Court took charge of his properties and sold his house. An application was preferred by the insolvent to the First Class Subordinate Judge in insolvency for setting aside the sale on the ground that it was not properly conducted, that it did not fetch an adequate price and his estate, therefore, suffered a loss thereby. The application was resisted by the receiver on the preliminary ground that the insolvent had no locus standi to impeach the sale made by him as all the property of the insolvent had vested in him, and he had, therefore, no interest in it at the date of the application.2. The application was made under Section 68 of the Provincial Insolvency Act, which provides as) follows:--If the insolvent or any of the creditors or any other person is aggrieved by any act or decision of the receiv...
Mulgund Co-operative Credit Society Vs. Shidlingappa Ishwarappa Manvi
Court: Mumbai
Decided on: Apr-09-1941
Reported in: (1941)43BOMLR807
Broomfield, J.1. The appellant, who was the plaintiff in the Court below, is the Co-operative Credit Society of Mulgund in the Dharwar district. The suit was brought for a declaration that plaintiff is the absolute owner of the property in suit by right of purchase and that the property is not liable to be attached and sold in execution of a decree passed in suit No. 77 of 1931, which was brought by the respondent.2. The suit property consists of seven fields which belonged to the joint family of one Prabhappa. He borrowed various sums of money from the plaintiff society. In January, 1930, the society obtained awards against him under Section 54 of the Bombay Co-operative Societies Acticle 1925, the awards being made as provided there by an arbitrator nominated by the Registrar. Under the Act these awards may be executed either through the civil Courts, or through the revenue officers under the provisions of the Bombay Land Revenue Code. It appears that the plaintiff first made an abor...
Vinayak Atmaram Pathare Vs. Shantaram Janardan Pathare
Court: Mumbai
Decided on: Apr-08-1941
Reported in: (1941)43BOMLR737
Broomfield, J.1. This is an application for revision of an order of acquittal passed by the Presidency Magistrate, Third Additional Court, Bombay. The applicant Vinayak Atmaram Pathare prosecuted the opponent Shantaram. Janardan Pathare for defamation in respect of an article written by him and published in a weekly vernacular newspaper called 'Rashtratej.' The complainant and the accused are both members of the Pathare Kshatriya community, the members of which live mostly in Bombay and the Kolaba District. The complainant is a journalist, and in a magazine which he publishes called 'Udkar' he had made criticisms on one Ramji Laxman Gharat a member of this community, who had presided at a meeting of its members held in August, 1938. These criticisms on Mr. Gharat were resented and on August 21, 1938, there was a meeting of a society called Pathare Kshatriya Vaktrutwottejak Samaj which passed resolutions condemning the complainant. The article, which was the subject of the defamation ca...
In Re: the All-India Spinners' Association
Court: Mumbai
Decided on: Apr-08-1941
Reported in: (1941)43BOMLR742
John Beaumont, C.J.1. This is a reference made by the Commissioner of Income-tax raising a question which he was directed to raise by this Court under Section 66(3) of the Indian Income-tax Act, 1922. The question is:--Whether having regard to the objects of the Association and the manner in which they are carried out and the purpose for which its funds are applied the income of the Association is liable to income-tax and/or super-tax.2. The Association in question is the All India Spinners' Association. It was formed as an unregistered Association in the year 1925, and in the year 1937 it was registered under Act XXI of 1860. In the month of March 1938, notice was served on the assessees under Section 34 of the Act claiming that income had escaped assessment for the accounting year ending December 31, 1935, and at the same time notice was also served on the assessees under Section 22 claiming a return in respect of the accounting year ending December 31, 1936. So that the income with ...
All India Spinners Association, in Re. Vs.
Court: Mumbai
Decided on: Apr-08-1941
Reported in: [1941]9ITR484(Bom)
BEAUMONT, C.J. - This is a reference made by the Commissioner of Income-tax raising a question which he was directed to raise by this Court under Section 66(3) of the Income-tax Act. The question is : 'Whether having regard to the objects of the Association and the manner in which they are carried out and the purpose for which its fund are applied the income of the association is a liable to income-tax and/or super-tax.'The Association in question is the All India Spinners Association. It was forded as an unregistered Association in the year 1925, and in the year 1937 it was registered under Act XXI of 1860. In the month of March 1938 notice was also served on the assessees under Section 34 of the Act claiming that income had escaped assessment for the accounting year ending December 31, 1935, and at the same time notice was also served on the assessees under Section 22 claiming a return in respect of the accounting year ending December 31, 1936. So that the income with which we have t...
Jagat NaraIn Singh Vs. Khartar Sah
Court: Mumbai
Decided on: Apr-03-1941
Reported in: (1941)43BOMLR860
George Rankin, J.1. The appellant is the legal representative of one Madhusudan Singh, deceased. The appeal, which is brought in forma pauperis, arises out of proceedings to enforce a money decree dated March 23, 1926, obtained against Madhusudan's brother Shyam Lal by one Soshi Bhusan in the Court of the Subordinate Judge at Jamtara in the Sontal Parganas. The execution case which has given rise to this appeal was brought in the same Court on September 15, 1930, by respondents Nos. 1 and 2 who had in 1929 purchased the rights of Soshi Bhusan in the decree. It is numbered Money Execution Case No. 14 of 1930. It was the second case brought to enforce the judgment of 1926, the first (Money Execution Case No. 12 of 1928) having been brought in the same Court by the original decree-holder Soshi Bhusan on May 22, 1928. The main question raised before the Board is as to the effect to be given in the second case to certain orders passed against Madhusudan in the first.2. Shyam Lal was the own...
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