Mumbai Court September 1955 Judgments
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Purshottam Laxmidas Vs. Commissioner of Income-tax, Bombay City
Court: Mumbai
Decided on: Sep-27-1955
Reported in: [1956]30ITR143(Bom)
Chagla, C.J. 1. Although a rather long elaborate statement of the case has been submitted to us, the facts which we have to consider in order to decide this question which we asked the tribunal to release are few and simple. The assessee is a registered firm and it had two partners. There was on there firm in which Vasantsen, the son of Dwarkadas, one of the partners of the assessee firm, was a partner with outsides, and that firm commenced doing business on the 28th January, 1941. For the assessment year 1944-45 the Income-tax Department took the view the firm of Vasantsen Dwarkadas was a branch firm of the assessee firm and therefore whatever profit Vasantsen Dwarkadas made should be included in the assessment of the assessee firm. This Income-tax Department also took the view that a profit of Rs. 16,429 was made by Vasantsen Dwarkadas in doing business with N. Parekh & Co., that N. Parekh & Co. was not a genuine party, and that they were entitled to include the sum of Rs. 16,429 in ...
Santan Fernandes Vs. B.P. (India) Ltd., Bombay
Court: Mumbai
Decided on: Sep-27-1955
Reported in: (1956)IILLJ21Bom
Vyas, J. 1. This is an appeal by the original applicant, and it raises point of law whether the accident which resulted in the death of the applicant's son who was a scullion on a ship arose in the course of, and out of, his employment with the opposite party. Can a legal inference be drawn from the nature of the deceased's employment that the said employment was a proximate cause of a heat stroke from which he suffered and on account of which he lost of life If an employee works under cover, if the nature of his employment does not expose him directly to the rays of the sun, if the atmospheric temperature is 101 Degree but the nature of the employment as a scullion requires the employee to move suddenly from the law temperature of a cold storage room to the atmospheric temperature of 101 Degree and even higher temperature of a kitchen and if, while doing that duty, he suffers from heat stroke and dies, is a legal inferences permissible that the accident arose out of his employment and...
R.M. Pandye Vs. Automobile Products of India Ltd.
Court: Mumbai
Decided on: Sep-27-1955
Reported in: AIR1956Bom115
Dixit, J. 1. This appeal arises from a proceeding under the Workmen's Compensation Act, 1923. The facts giving rise to the application out of which the appeal arises are shortly these: 2. The appellant is one Ramprasad Mahavlr Pandye who was employed as a watchman by the respondents on 3-10-1950. On 11-11-1953, he was on the first shift i.e. from 8-30 a.m. to 4-30 p.m. On the day in question he went to work at 8-30 a.m. Before he joined duty, the watchman in the previous shift took him round the factory premises in order to show that everything was in order and he took charge from one Navalsingh who gave the appellant a key of the 'Railway Gate.' The appellant then took a round of the fac-tory premises and, while taking the round, he noticed a G. I. pipe lying in the compound. He lifted the pipe in order to keep it in a safe place and while he was doing so he sustained very severe injuries. The distal third of the appellant's left forearm had to be amputated and he lost his thumb, inde...
Santan Fernandes Vs. B.P. (India) Ltd.
Court: Mumbai
Decided on: Sep-27-1955
Reported in: AIR1957Bom52; (1956)58BOMLR149; ILR1956Bom239; (1956)IILLJ21Bom
Vyas, J. 1. This is an appeal by the original applicant, and it raises a point of law whether the accident which resulted in the death of the applicant's son who was a scullion on a ship arose in the course of, and out of, his employment with the opposite party. Can a legal inference be drawn from the nature of the deceased's employment that the said employment was a proximate cause of a heat stroke from which he suffered and on account of which he lost his life? If an employee works under cover, if the nature ofhis employment does not expose him directly to the rays of the sun, if the atmospheric temperature is 101 but the nature of the employment as a scullion requires the employee to move suddenly from the low temperature of a cold storage room to the atmospheric temperature of 101 and even higher temperature of a kitchen and if, while doing that duty, he suffers from heat stroke and dies, is a legal inference permissible that the accident arose out of his employment and was not due...
Commissioner of Income-tax, Bombay City Vs. Manilal Rayaram Mehta
Court: Mumbai
Decided on: Sep-27-1955
Reported in: AIR1956Bom205
Chagla, C.J.1. The assessee in the accounting year shipped 236 bales or cloth to a consignee In Mauritius, The consignment was made contrary to the directions of the Government here that export to Durban was prohibited, at which port these goods were landed, and the result of this action on the part of the assessee was that the assessee's license for exporting goods was suspended.The assessee contended that it was due to the negligence of the consignee that the goods were illegally taken to Durban and unloaded there and therefore he claimed damages from him and the matter was referred to arbitration and the asses-see received Rs. 39,292-4-3 as damages. The Taxing Department contended that this was a revenue receipt liable to be taxed and the Tribunal held that it was not and the Commissioner has now come on this reference.2. In our opinion, the facts of this, case are not distinguishable on principle from our decision in -- 'Commissioner of Income-tax & Excess Pro-fite tax, Bombay City...
North Deccan Transport Ltd. Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Sep-27-1955
Reported in: AIR1956Bom283; (1956)58BOMLR131; ILR1956Bom130
Chagla, C.J.1. The short question as to the competency of an appeal arises in this reference. The Income-tax Officer came to the conclusion that the asses-see had furnished an estimate of his income for the purpose of advance payment of lax which was false to his knowledge & he imposed a penalty upon him. The assessee appealed to the Appellate Asst. Commissioner, the appeal was dismissed, and then he appealed to the Tribunal and before the Tribunal the question arose whether the appeal was maintainable. The Tribunal took the view that the appeal did not lie.2. Section 30 is the relevant section which provides for appeals against various orders made under the Act, and there is no provision in Section 30 for an appeal under Section 18A(9). But the contention of the assessee is that the order is not made under Section 18A(9) but it is made under Section 28(1) CO and an appeal is provided under Section 30 against an order made under Section 28(1) (c). When we turn to Section 18A (9), what ...
Emerald and Co. Ltd. Vs. Commissioner of Income-tax, Bombay City
Court: Mumbai
Decided on: Sep-27-1955
Reported in: AIR1956Bom284
Chagla, C.J.1. In view of our decision in -- 'Commr. of Income-tax v. Manecklal Chunilal & Sons Ltd.; I. T. Ref. No. 16 of 1948 (Bom) (A), the contention which has been raised by the assessee on this reference cannot be accepted.2. It appears that the assessee purchased 50: shares of the Bombay Dyeing and . on 11-11-1950 for Rs. 49,1017- and on 9-1-1951 the Bombay Dyeing issued bonus shares of the face value of Rs. 507- one bonus share be-! ing issued for one Company's share held by the share-holder, and therefore the assessee company! received 50 bonus shares of the face value of Rs. 50/- each.Then there were various transactions with which we are not concerned till we come to the assessment year 1952-53 corresponding to the financial year 1951-52 which is the previous year of the assessee company. At the beginning of the assessment year 1952-53 the assessee company held 350 shares of the Bombay Dyeing including 50 bonus shares. Out of these it sold 300 shares and the price realised b...
Mangilal Kajodimal Vs. Shankar Shravan Nikam
Court: Mumbai
Decided on: Sep-27-1955
Reported in: (1956)58BOMLR107
Gajendragadkar, J.1.This revisional application raises a short and interesting question of law. An order for restitution had been passed against the petitioner by the learned Civil Judge, Junior Division, Jalgaon. The petitioner preferred an appeal against this order in the. Court of the learned District Judge at Jalgaon. The appellate Court has dismissed his appeal on the ground that the appeal is not competent inasmuch as the order of restitution challenged by the petitioner had been passed, not under Section 144, but under Section 151 of the Code of Civil Procedure. That is how the question which has been raised by Mr. Bengeri in the present revisional application before me is whether an appeal lies against an order of restitution passed under Section 151 of the Code. On this question a' sharp difference of opinion has been expressed in judicial decisions and Mr. Bengeri has contended that the view taken in support of the competence of the appeal is more in consonance with justice a...
Hamappa Sangappa Vs. Ramangouda Kenchangouda and ors.
Court: Mumbai
Decided on: Sep-27-1955
Reported in: AIR1956Bom575
1. Two questions arise in this second appeal (i) Whether by Ex. 53 a mortgage was intended to be created, & (ii) whether the defendants as mortgagees are entitled to the value of improvements or to add the amount alleged to' be spent for the improvements to the mortgage money.The plaintiff Hanmappa Sangappa by deed Ex. 53, dated 1-8-1921, which was styled as 'Mudat Khared Khat' created certain rights in land belonging to him in favour of Kenchangouda Ramangouda Patil father of the defendants. The relevant part of the document Ex. 53 is as follows: 'I have taken from you a cash amount of Rs. 700/- for the necessity of my family. For this amount I have passed a conditional (Mudat) sale deed for ten years from today in respect of Pot Hissa No. 4 entry No, 112, measuring acres 9-3, assessment Rs. 6-10-0 this whole land called 'Lakkavan Gadibhola' out of patilki Inam land bearing R.S. No. 66 which is of my ownership and in my Wahiwat situate in the village of Halerolli, Taluka Bagewadi, Dis...
Rachgouda Paragouda Vs. Appasaheb Tatyasaheb and ors.
Court: Mumbai
Decided on: Sep-27-1955
Reported in: AIR1956Bom759; (1956)58BOMLR64; ILR1956Bom133
ORDER1. This special civil application raises a question of limitation under Section 29(2), Bombay Tenancy and Agricultural. Lands Act, 1948. 2. The facts of the case in which the question arises are simple. The applicant is the owner of a certain land and he let it out to the first opponent for the year 1948-49. On 12-10-1948, while the first opponent was the applicant's tenant, the first opponent sublet the land in dispute to opponent No. 2. On 28-12-1948, the Bombay Tenancy and Agricultural Lands .Act 1948, was applied to the placefrom which this application arises & on 21-11-1951the applicant filed the present application againstthe two opponents for possession under Section 29(2) ofthe Act. Upon that application, a question arose asto whether the application preferred by the appllcant was within two years as contemplated by Section 29(2). The Mamlatdar, Athanl, who heard the application, held that the application was not filed within two years of the date on which the right toobta...
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