Mumbai Court January 1945 Judgments
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Emperor Vs. Krishnaji Landge
Court: Mumbai
Decided on: Jan-17-1945
Reported in: AIR1945Bom493; (1945)47BOMLR659
Lokur, J.1. This is a reference made by the Sessions Judge of Bijapur recommending that the order passed by the Honorary Magistrate, First Class, Bijapur, committing the accused to the Sessions should be quashed and the Magistrate asked to proceed with the trial and dispose of the case according to law. The two accused were charged with offences punishable under Sections 461, 352 read with Section 511 of the Indian Penal Code. The allegation was that accused No. 1, who is a resident) of Akalkot which is out of British India, attempted to kidnap a minor girl aged thirteen years and seven months from the house of her mother at Bagalkot claiming that she was his wife. The mother's contention appears to have been that the marriage was brought about by deception, that accused No. 1 was a leper and that she was not willing to send her daughter to him. The accused went into the house of the minor's mother and in spite of her protest forcibly took the girl away in a motor car presumably with t...
Emperor Vs. Bajaji Appaji Kote
Court: Mumbai
Decided on: Jan-16-1945
Reported in: AIR1946Bom7; (1945)47BOMLR664
Lokur, J.1. In this revision application the petitioner, Bayaji Appaji, asks us to quash the proceedings under Section 211 of the Indian (Penal Code pending against him before the Sub-Divisional Magistrate, N.D., Ahmednagar. On October 13, 1942, he gave information to the Police Patil of Shirdi that one Amolak Khushal was in possession of wheat stolen from his house. This complaint was investigated by the police and found to be false. So on a report made under Section 173 of the Criminal Procedure Code the Sub-Divisional Magistrate granted a 'B' summary and the police then sent a charge sheet against the petitioner under Section 211 of the Indian Penal Code. But before that the petitioner had filed a regular complaint on the same facts before the Resident Magistrate, Belapur Road, and that complaint eventually ended in the discharge of the accused. The case against the petitioner under Section 211 of the Indian Penal Code which had been sent up by the police, but had been kept pending ...
Wallace Bros. and Co. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Jan-15-1945
Reported in: (1945)47BOMLR153
Patrick Spens, Kt., C.J.1. This is an appeal from the judgment of a Division Bench of the Bombay High Court on a reference under Section 66 of the Indian Income-tax Act, 1922. The High Court granted a certificate under Section 205 of the Constitution Act, because the main question raised by the reference related: to the validity of Section 4 A(c) and 4(1)(b)(ii) of the Income-tax Act. No objection has been taken to the maintainability of this appeal.2. The reference arose out of the assessment of the appellant company to income-tax for the year 1939-40, the accounting year being 1938-39. It is common ground that during the accounting year the appellant company had an income of over seventeen lakhs from British India and over seven and a half lakhs from without British India. Under Section 4(1)(b) of the Income-tax Act, the 'total income' in respect of which any person is assessable for any year is calculated in different ways according as the person is 'resident in British India' or 'n...
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