Mumbai Court September 1949 Judgments
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Bhogilal Fulchand Vs. Chhanaji Bakerji Thakarda
Court: Mumbai
Decided on: Sep-16-1949
Reported in: AIR1950Bom329; (1950)52BOMLR408
Rajadhyaksha, J.1. This is an application in revision against an order passed by the Second Joint Civil Judge (Junior Division), Ahmedabad, directing that Suit No. 2213 of 1947 pending before him should be transferred to the Chairman of the Debt Adjustment Board for disposal. The facts giving rise to this appeal are few. The Debt Adjustment Board was established in the district of Ahmedabad on 2nd January 1947. Accordingly the last date for filing applications for adjustment of dates was 31st July 1947. On 3rd September 1947, the plaintiff, a debtor, filed a suit for redemption against the defendant alleging that a document of sale which he had passed in favour of the defendant was really in the nature of a mortgage. On 8th April 1948, an application was made to the Court saying that 'the plaintiff was an agriculturist, that he had evidence to prove his status as an agriculturist, that he should be held an agriculturist and that the matter should be sent to the Debt Adjustment Board.' ...
Habib Ahmed Rizvi Vs. the Crown
Court: Mumbai
Decided on: Sep-16-1949
Reported in: 1950CriLJ817
ORDERHemeon, J.1. This an application by Habib Ahmed Rizvi, Retired Extra-Assistant Commissioner, resident of Raipur, Under Sections 491 and 561-A, Criminal P.C. to set aside the order, dated 21st June 1949, of the Deputy Commissioner, Raipur, directing him to leave India for Western Pakistan within a period of three days.2. The case of the applicant is that he is a permanent resident of the Central Provinces. He held the position of Extra-Assistant Commissioner and retired in 1939. During the disturbances in 1947, the applicant's mother-in-law took his daughter to Karachi when her family shifted there. In March 1916 he went to Karachi to see his daughter and to make arrangements for her marriage. His wife and children remain, ed at Raipur which is his permanent home. In September 1948 when he was about to return to Raipur he found that the permit system had been introduced. He, therefore, made an application to the High Commissioner for India for a permit to return to Raipur on the gr...
The Salt and Industries Agencies Ltd. Vs. Commissioner of Income-tax-e ...
Court: Mumbai
Decided on: Sep-15-1949
Reported in: AIR1950Bom171; (1950)52BOMLR84; [1950]18ITR58(Bom)
Chagla, C.J. 1. The assessee before us is a joint stock company incorporated in Bombay and they are the managing agents of the United Salt Works & Industries, Ltd., which company also is incorporated in Bombay. The assessee company was appointed the managing agents under the managing agency agreement, dated 1st June 1944, and in this reference we are concerned with the assessment year 1945-46, the relevant previous year being the year ended 30th September 1944. During the year of account the United Salt Works & Industries, Ltd., made a profit of Rs. 10,12,402 from its business at Aden and a profit of Rs. 7,61,165 from its business at Kandla.2. The Tribunal took the view that the total comission payable to the assessee company amounted to Rs. 2,10,816 and out of that Rs. 1,22,750 was attributable to the Salt Works at Aden and Rs. 88,065 was attributable to the Salt Works at Kandla.3. In this reference we are only concerned with the sum of Rs. 88,065, and the narrow question that we have...
The Porbander State Bank Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-15-1949
Reported in: AIR1950Bom220; (1950)52BOMLR81; [1950]18ITR134(Bom)
Chagla, C.J.1. The assessee in this reference is the Porbander State Bank and it is assessed to income-tax under the provisions of the Government Trading Taxation Act, 1926. In the year of account, which is 1st November 1940, to 31st October 1941, the gross income of the Bank was Rs. 92,064 and it received in British India interest on securities, amounting to Rs. 49,456 and dividends on shares amounting to Rs. 15,334, and the Bank claimed a deduction against its income under Section 10(2)(iii) and the deduction claimed was that it had received deposits from depositors in Porbander and it had paid interest to those depositors, and the contention of the Bank was that under Section 10 (2) (iii), the amount of interest paid by the Bank on capital borrowed for the purpose of the business of the Bank should be deducted. The department relied on the proviso to Section 10 (2) (iii). Under the proviso the deduction of interest is not permissible if that interest is paid outside British India an...
Official Assignee of Bombay Vs. Mustafa Murtaza and ors.
Court: Mumbai
Decided on: Sep-15-1949
Reported in: AIR1950Bom264; (1950)52BOMLR402; [1950]18ITR751(Bom)
ORDERBhagwati, J.1. According to the evidence given by this witness, there are certain books which have come into his possession, as the Income-tax Officer, he having received them from the Anti-Corruption Branch, C.I.D., Bombay, as against his receipt dated 10th September 1949. Four books being items NOS. 2, 9, 14 and 15 in that receipt are sought to be called for from him as being relevant for the purpose of the inquiry before me. They are rough cash books of defendant 1, for several periods beginning with 5th November 1945, and ending with 17th July 1949. It is alleged by the plaintiff that there are in these books entries with regard to the receipt of rents of the Foras Road property crediting the same to defendant 1 himself even though according to the case as put forward here, the Foras Road property was gold by defendant 1 to defendant 3 by the document dated 15th May 1945. There is no doubt about the relevancy of the entries in these books. The only question that arises foe my ...
Sahadeo and ors. Vs. Jagannath Kashinath and anr.
Court: Mumbai
Decided on: Sep-15-1949
Reported in: AIR1950Bom77; 1950CriLJ662
ORDERHemeon, J.1. The applicants Sahadeo and his brothers Mahadeo and Krishna were convicted and eaoh sentenced to pay two fines, each of Es. 25, Under Sections 852 and 448, Penal Oode by the Third Class Magistrate, Nagpur. They then filed an appeal in the Court of the Appellate Magistrate, Nagpur, who on 28th September 1948 after the receipt of the record passed the following order:None present. Record perused. Copy of the judgment also has not been Sled as ordered on 30th July 1948. The appeal is dismissed summarily. The L. C. be informed.The applicants have now come up in revision to this Court for the revision of the order of eon. victions and sentences or the remand of the case to the lower appellate Court for a hearing on merits.2. The case briefly stated against the appli. cants was as follows. Shrimati Yenu, daughter of Jagannath (P.W. 1.) was married to the applicant Sahadeo, but had stayed with her father from 80th May 1947 when she waa beaten by her husband. On 2nd June 1947...
Keshav Mills Co. Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-14-1949
Reported in: AIR1950Bom166; (1950)52BOMLR72; [1950]18ITR407(Bom)
Chagla , C.J.1. The assessee company is a company registered in the Baroda State and the assessment year of this reference is 1942-43 (calendar year 1941). This company is a nonresident company. It manufactures textile goods, and after the goods are manufactured, they are sold by the company ex-mills. The company has their guaranteed brokers Messrs. Jagmohandas Ramanlal & Co., and they guarantee the payment by the merchants to the company and they receive a commission for the work which they do. The contention of the company was that the company being a non-resident company it was not liable to pay any tax on its profits or income as none of the profits made by the company had been received in British India. In order to decide this question we have to consider separately three items which are the subject-matter of this reference, viz., (1) an item of Rs. 12,68,480, (2) an item of Rs. 4,40,878 and (3) an item of Rs. 6,71,735. Now, with regard to the first item of Rs. 12 68,480 the compa...
Suryaprakash Weaving Factory Vs. the Industrial Court
Court: Mumbai
Decided on: Sep-09-1949
Reported in: AIR1950Bom206; (1950)52BOMLR53
Chagla, C.J.1. This is an appeal from an order of Tendolkar J., by which he dismissed the appellants' petition for an order under Section 45, Specific Relief Act on two preliminary grounds. The petitioners are eight manufacturers and employers of labour in the city of Surat, and there was a dispute between them and their employees, and the Provincial Government on 4th May 1948, referred the dispute to the arbitration of the Industrial Court under Section 73, Bombay Industrial Relations Act, 1946 The petitioners contended in their petition that as their industry was not a cotton textile industry, the dispute between them and their employees did not constitute an industrial dispute within the meaning of the Act and the reference made by the Provincial Government to the Industrial Court was not a valid reference and the Industrial Court had no authority and jurisdiction to entertain the reference and to decide the reference. Thereupon they sought from this Court an order under Section 45 ...
Digambar Ramchandra and anr. Vs. the Khandesh Spinning and Weaving Mil ...
Court: Mumbai
Decided on: Sep-07-1949
Reported in: AIR1950Bom174; (1950)52BOMLR46
Chagla, C. J.1. There was a breakdown in the machinery of the Khandesh Spinning and Weaving Mills Company who are the plaintiffs in the suit from which this appeal arises and the mills had to be temporarily closed from 7th July 1946, up to 1st September 1946. The employees of the company claimed that they were entitled to be paid compensation during the period of the stoppage of the mills. On 28th December 1946, the Provincial Government referred the industrial dispute between the employees of the company and the company to arbitration under Section 49A, Bombay Industrial Disputes Act, 1938, and the arbitrator Divan Bahadur Kamerkar gave his award on 24th March 1948. By this award he awarded that the employees should be paid compensation for 45 days at the rate of 75 per cent. for the first 15 days and 60 per cent. for the remaining 30 days. It is this award which has been challenged by the mills as being illegal and ultra vires. The learned Judge who heard the suit came to the conclus...
Santimmappa Venkappa Konnur Vs. Balbhim Co-operative Credit Society of ...
Court: Mumbai
Decided on: Sep-06-1949
Reported in: AIR1950Bom313; (1950)52BOMLR112
Bavdekar J.1. The respondent Co-operative Credit Society had obtained an award in 1929 for Rs. 576-13-3 against one Basawwa under the Co-operative Societies Act. The property in suit was sold in execution of that award on 15th February 1934. It appears that prior to this sale the property in suit had already been attached by another creditor and the sale price was distributed between the respondent Cooperative Credit Society and the other creditor, but there has been a compromise subsequently between the latter and the auction purchaser of the property and we will not be concerned with him, therefore, in the present appeal. The respondent Co-operative Credit Society refused to compromise the matter and consequently the suit has come to this Court. The reason why the auction purchaser was required to file a suit is that on 15th February 1934, one person claiming to be the adopted son of Basawwa adopted on 29th January 1930, seed the auction purchaser after he had been put into possessio...
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