Mumbai Court June 1956 Judgments
Abdul Karim Vs. the Sales Tax Officer
Court: Sales Tax Tribunal STT Mumbai
Decided on: Jun-29-1956
Reported in: 19567STC547Tribunal
1. Shri Abdul Karim is a general merchant at Kosgi dealing in trunks, umbrellas, crockery, aluminium utensils,' etc. The Sales Tax Officer, Mahboobnagar, disbelieving his books of accounts estimated, to the best of his judgment, the gross turnover at Rs. 50,000, exempted turnover at Rs. 7,500, and taxable turnover at Rs. 42,500, for the year 1954-55. In appeal, the learned Deputy Commissioner, Appellate, reduced these turnovers to Rs. 35,000, Rs. 5,000 and Rs. 30,000 respectively. Against this order of the Appellate Deputy Commissioner, Shri Abdul Karim preferred this appeal before us.2. Shri S. N. Munir, Sales Tax Practitioner, on behalf of the appellant and Shri Salahuddin, State Representative, appeared before us. Heard their arguments.3. On going through the assessment record we find that the notice dated 9th December, 1955, issued under Rule 14 to the appellant directing him to show cause why his turnover should not be determined at Rs. 35,000, was signed by the Assistant Sales T...
Tag this Judgment!District Judge Vs. J.C. Gandhi
Court: Mumbai
Decided on: Jun-29-1956
Reported in: AIR1956Bom739; (1956)58BOMLR866; ILR1956Bom944
Chagla, C.J.1. This is a reference made to us by the District Judge of Broach under the Bombay Pleaders Act. He has come to the conclusion that the pleader concerned has committed professional misconduct in his capacity as a pleader. The learned District Judge came to this conclusion on certain facts which are established before him. It appears that the pleader was employed by one Sakerlal Ramjibhai in a suit which he had filed. Suit No. 187 of 1945, against the Gujarat Gur Supply Co.The suit was for accounts, the plaintiff contending that the defendant was his agent and had failed to account for the transactions which had taken place in the course of the agency. A preliminary decree was passed in that suit in favour of the plaintiff and on 29-11-1949 a final decree was passed when a sum of Rs. 20,045/12/- was found due by the defendant to the plaintiff. The decree also provided for the taxed costs of the plaintiff's pleader which were taxed at Rs. 534/-.The pleader filed a suit, being...
Tag this Judgment!J.G. Vakharia Vs. Regional Provident Fund Commissioner
Court: Mumbai
Decided on: Jun-28-1956
Reported in: (1957)ILLJ448Bom
Chagla, C.J.1. This petition discloses a rather glaring attempt at resorting to a subterfuge in order to defeat the law and the question that we have to consider is whether the subterfuge has succeeded and whether the subterfuge should be permitted in order to circumvent the law of the land. The petitioner is the father of two major and two minor sons. In October 1949 there was a partnership between the petitioner and his father in the name of Standard Silk Mills and this partnership was doing business of manufacturing silk and dealing in silk yarn and silk cloth. Although the partnership was commenced in October 1949, the actual business of manufacturing silk was started from 13 November 1950. It seems that subsequent to 1950 the father died and there was new partnership sometime in November 1951 consisting of the petitioner and his two major sons. On 22 October 1953 this partnership purported to close its manufacturing business and it entered into an agreement which is dated 24 Octob...
Tag this Judgment!Poona Mazdoor Sabha Vs. Dhutia G.K. and anr. (Esco Ltd.)
Court: Mumbai
Decided on: Jun-27-1956
Reported in: (1956)IILLJ319Bom
Chagla, C.J.1. This petition raises a rather important question with regard to conciliation proceedings under the Industrial Disputes Act. It appears that there was a dispute between the second opponent company and its workers with regard to wages, dearness allowance, leave facilities, etc., and on 30 January, 1955 a meeting of the workers was called where one Mahadik was authorized by his co-workers to make representations to the second opponent company with regard to their demands. The second opponent company wanted to negotiate with the workers who had a representative capacity and therefore the Government labour officer was approached to hold a meeting at which representatives of the workers would be elected under his supervision. Accordingly a meeting was held on 17 March, 1955 at which five workmen were elected by the workers present to be their representatives. On 7 April, 1955 the second opponent company and the elected representatives of the workers wrote a letter to the conci...
Tag this Judgment!Poona Mazoor Sabha Vs. G.K. Dhutia and anr.
Court: Mumbai
Decided on: Jun-27-1956
Reported in: AIR1956Bom743; (1956)58BOMLR817; ILR1957Bom6
Chagla, C.J.1. This petition raises a rather important question with regard to conciliation proceedings under the Industrial Disputes Act. It appears that there was a dispute between the second opponent company and its workers with regard to wages, dear-ness allowance, leave facilities etc. and on 30-1-1955 a meeting of the workers was called where one Mahadik was authorised by his co-workers to make representations to the second opponent company with regard to their demands.The second opponent company wanted to negotiate with the workers who had a representative capacity and therefore the Government Labour Officer was approached to hold a meeting at which representatives of the workers would be elected under his supervision. Accordingly a meeting was-held on 17-3-1955 at which five workmen were elected by the workers present to be their representatives.On 7-4-1955 the second opponent company and the elected representatives of the workers wrote a letter to the conciliation officer to t...
Tag this Judgment!Krishna Gopal Bhatawadeker and anr. Vs. Imperal Bank of India and ors.
Court: Mumbai
Decided on: Jun-26-1956
Reported in: (1956)IILLJ229Bom
Chagla, C.J. 1. This is a petition by an employee of what was once the Imperial Bank of India and is now the State Bank of India, challenging the decision of the Labour Appellate Tribunal with regard to a question which arises out of the Bank award given by the Sastri tribunal. It appears that two demands were put forward by the employees of the Imperial Bank with regard to the pension fund. In order to understand these demands it is necessary to consider the history of this fund. Up to 1931 the pension fund was maintained by the bank out of its own revenues. But after 1931 the bank passed a resolution to the effect that every employee who wanted to join this pension fund must contribute 5 per cent of his salary to this fund and, therefore, after 1931 the pension fund was maintained by the contributions of the bank and the 5 per cent contributed by the employees. In connexion with this fund two demands put forward by the employees of the Imperial Bank were (1) that the employees' compu...
Tag this Judgment!Deolal Bulakhi Saitwal Vs. Kadu Tolaram Mahajan and ors.
Court: Mumbai
Decided on: Jun-26-1956
Reported in: AIR1957Bom68; (1956)58BOMLR941; ILR1957Bom1
Vyas, J. 1. This is an application under Article 227 of the Constitution of India by Deolal Bulakhi Saitwai, the original landlord, and it is made against the order of the Revenue Tribunal, by which order the Revenue Tribunal confirmed the orders passed by the Mamlatdar and the Prant Officer.2. The applicant applied under Section 34 of the Bombay Tenancy and Agricultural Lands Act to the Mamlatdar of Raver to recover possession of the suit lands Section Nos. 236/1-2 and 822/2 of Raver on the ground that he bona fide required these lands for personal cultivation. The Mamlatdar, upon the evidence before him, came to the conclusion that the landlord's requirement was bona fide and that the income of the suit lands was the main source of the income of the landlord for his maintenance. He, however, took the view that since the area of the lands, of which the possession was sought by the landlord, exceeded 16 acres of Jirayar land which is the area of an agricultural holding, the landlord wa...
Tag this Judgment!Arunachalam Swami and ors. Vs. State of Bombay and anr.
Court: Mumbai
Decided on: Jun-26-1956
Reported in: AIR1956Bom695; (1956)58BOMLR628; 1956CriLJ1297; ILR1956Bom930
Chagla, C.J.1. The four petitioners before us were put up before the Presidency Magistrate. 9th Court, under Section 302 read with Section 34, Penal Code. The learned Presidency Magistrate after following the procedure laid down in Section 207A, Criminal P.C. came to the conclusion that the accused should be committed for trial and thereupon he passed an order of commitment. Before the order was passed the accused applied to the learned Magistrate that they should be permitted to lead evidence to disprove the allegations made against them by the prosecution.This application was rejected by the learned Magistrate on the ground that there was no provision in law for defence evidence. The petitioners have now come before us under Article 227 praying that we should quash the Order of commitment on the ground that the new procedure followed by the learned Magistrate under Section 207A was contrary to the Constitution inasmuch as it offended against Article 14 and also on the ground that on ...
Tag this Judgment!Roopkala Industries Vs. the State of Bombay
Court: Sales Tax Tribunal STT Mumbai
Decided on: Jun-25-1956
Reported in: 19567STC557Tribunal
1. This is an appeal against the order of the Collector of Sales Tax deciding an application made by the appellants under Section 27 of the Bombay Sales Tax Act, 1953. The appellants sold to Messrs. Mulchand & Sons on 19th June, 1954, certain quantities of their talcum powders under the names "Roopkala Bouquet", "Roopkala Ordinary" and "Roopkala Medium". They contended that these powders should be taxed under entry 39 of Schedule B to the Bombay Sales Tax Act, 1953, as toilet articles, and not under entry 66 as cosmetics. These two entries are reproduced below :- Entry 39: Toilet articles except such articles as may be specified by the State Government by notification in the official Gazette"- (Sales tax half anna in the rupee). Entry 66: Perfumes, depilatories and cosmetics (except hair oils)"-(Sales tax one anna in the rupee).The Collector of Sales Tax has held that the articles in question were cosmetics, and, therefore, liable to tax under entry 66.2. The question that arises ...
Tag this Judgment!Vishnu Govind Mulik Vs. Pandurang Raghunath Sabnis
Court: Mumbai
Decided on: Jun-21-1956
Reported in: (1956)58BOMLR815
Vyas, J.1. [His Lordship after stating the facts of the case and dealing with points not material to this report, proceeded:] Adverting to the next point, viz. the point whether the area under the personal cultivation of the landlord at the date of the notice was more than 50 acres or less than 50 acres, it is to be noted that according to the Mamlatdar, who considered the evidence before him, the area which the landlord was cultivating at the date of the notice did not exceed 50 acres of land. On this point, the judgment of the Prant Officer was sketchy and unsatisfactory. The Prant Officer did not give any finding on this issue. He merely observed that although the respondent-landlord had admitted that he was owning more than 50 acres of land, he had given an explanation that some portion of the land was fallow, that grass was growing upon it and that, therefore, it was not to 'be taken into consideration. Then the learned Prant Officer stated that from the record of the case it appe...
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