Mumbai Court February 1957 Judgments
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New India Life Assurance Co. Ltd. Vs. Commissioner of Income-tax, Exce ...
Court: Mumbai
Decided on: Feb-12-1957
Reported in: [1957]31ITR844(Bom)
Chagla, C.J. 1. The assessee is an insurance company and carries on business in life insurance and other insurance business. It has its head office in Bombay and its branches in other parts of India including Indian States. During the two years under reference, the assessee company earned profits of Rs. 65,203 and Rs. 1,27,836 in respect of the non-life assurance business carried on in the Indian States and the question that had to be considered was whether these two sums were liable to tax both under the Income-tax Act and the Excess Profits Tax Act. The Income-tax Officer came to the conclusion that the profits in respect of Indian State insurance policies arose in British India and hence the immunity from tax in respect of these profits claimed or sought by the company could not be granted. The assessee appealed to the Appellate Assistant Commissioner and the Appellate Assistant Commissioner held that the income in respect of this insurance had accrued in the Indian States and there...
Abbay L. Khatau (Legal Representative of L.M. Khatau) Vs. Commissioner ...
Court: Mumbai
Decided on: Feb-12-1957
Reported in: [1957]31ITR861(Bom)
Chagla, C.J. 1. This is one of those rare cases where the Taxing Department has misfired, and the facts are very simple. Laxmidas Khatau, who is being assessed to tax through his legal representative, made a trust deed on the 18th January, 1948, and briefly the provisions of the trust deed are that he settled a sum of about Rs. 6 lakhs in trust for his wife and his son. The income was to go to both the wife and the son, after his wife to the son, and after the son to his wife and children, and if he did nor leave any wife or issue then it was to go to charity. There is a provision in this trust deed that the trustees are authorised to lend moneys to any of the trustees and the settlor was one of the trustees - and the trust deed also provides that the settlor would have an overriding vote in case of difference of opinion between the trustees, and therefore it seems to be the position that it would be open to the settlor by his overriding vote to get the trustees to lend trust moneys to...
The State Vs. Ismail Shakur Morani
Court: Mumbai
Decided on: Feb-12-1957
Reported in: AIR1958Bom103; (1957)59BOMLR491; 1958CriLJ352; ILR1957Bom487
Vyas, J.1. This is an appeal by the State of Bombay from a judgment of the learned Presidency Magistrate, 10th Court, Andheri, acquitting the respondent Ismail Shakur Morani who was charged with having committed an offence under Section 5(3) of the Indian Explosive Act read with Rule 81 of the Explosive Rules, 1940.2. On the 24th August, 1954 an explosion occurred in the Morani Fire Works at Andheri. Nineteen lives were lost as a result of the explosion. Several workers received injuries. One Nam-deo Dharma was also injured and his right leg had to be amputed. The respondent is the owner of this factory. He possessed two licences under the Indian Explosives Act. In this case we are concerned only with one of those licences. It was a licence for manufacturing, possessing and selling 200 lbs. of fire works at a time. This licence was dated the 12th May, 1947. It was renewable annually and it was valid up to the 31st March, 1955. In this case we are concerned with condition No. 11 of the ...
New India Life Assurance Co. Ltd. Vs. Commissioner of Income-tax, Bomb ...
Court: Mumbai
Decided on: Feb-12-1957
Reported in: AIR1958Bom143; (1957)59BOMLR504; ILR1957Bom502
Chagla, C.J.1. The assesses is an insurance company and carries on business in life insurance and other insurance business, it has its head office in Bombay and its branches in other parts of India including Indian States. During the two years under reference, the assessee company earned profits of Rs. 65,203/- and Rs. 1,27,836/- in respect of the non-life assurance business carriedon in the Indian States and the Question that had to be considered was whether these two sums were liable to tax both under the Income-tax Act and the E. P. T. Act. The Income-tax Officer came to the conclusion that the profits in respect of Indian States insurance policies arose in British India and hence the immunity from tax in respect of these profits claimed or sought by the company could not be granted. The asses-see appealed to the A. A. O. and the A. A. C, held that the income in respect of this insurance had accrued in the Indian States and therefore he came to the conclusion that these amounts were...
Commissioner of Income-tax, Bombay South Vs. Dayaram Gangabishan and C ...
Court: Mumbai
Decided on: Feb-12-1957
Reported in: [1957]31ITR997(Bom)
Chagla, C.J.1. An application was made by a firm for registration and the firm relied on a deed of partnership dated the 16th of January, 1948. The Income-tax Officer registered the firm under section 26A, but he refused to recognise the partnership for the previous year for assessment purposes for the assessment year 1947-48. The previous year was from the 5th November, 1945, to the 24th October, 1946. The Appellate Assistant Commissioner confirmed the decision of the Income-tax Officer and the Tribunal has reversed the decision and directed the Income-tax Officer to register the firm for the assessment year 1947-48. The Commissioner has come before us contesting this direction. 2. Now, the facts of the case are that a partnership deed was executed on the 27th June, 1947, and this was a partnership deed in relation to a firm which started business from the 19th March, 1945. It is not disputed that this firm was in existence during the accounting year 5th November, 1945, to 24th Octobe...
Seth Motilal Manekchand Vs. Commissioner of Income-tax, Bombay North
Court: Mumbai
Decided on: Feb-11-1957
Reported in: [1957]31ITR735(Bom)
Chagla, C.J.1. There was a joint family consisting of Motilal Manekchand and his son Maganlal. Motilal, Maganlal and Motilal's wife Bhagirathibai were appointed managing agents of the Pratap Mills at Amalner and the father and son were appointed managing agents of the New Pratap Mills at Dhulia. It is common ground that the managing agency belonged to the joint and undivided Hindu family. This Hindu family was partitioned on the 1st July, 1948, and a document was drawn up on the 29th June, 1949, to give effect to that partition. There are three schedules to this deed of dissolution allocating joint family properties to the three parties who were entitled to equal shares on the partition of the joint Hindu family, viz., the father Motilal the son Maganlal, and the wife or the mother Bhagirathibai. There was a provision with regard to the managing agency commission and the provision was that Motilal and Maganlal were entitled to equal shares in this managing agency commission of the two ...
Commissioner of Income-tax, Central Bombay Vs. Cotton Agents Limited
Court: Mumbai
Decided on: Feb-11-1957
Reported in: [1957]31ITR744(Bom)
Chagla, C.J. 1. Messrs. Shivnarayan Surajmal Nemani were the managing agents of the New Swadeshi Mills of Ahmedabad Ltd. Prior to 1945. On the 4th January, 1945, the managed company passed a resolution approving the transfer of the managing agency to the assessees. Under the agreement arrived at the assessees became entitled to the managing agency commission from the 1st April, 1944. The managing agency commission from the 1st April, 1944, to the 31st December, 1944, amounted to Rs. 2,20,433 and the managing agency commission from 1st January, 1945, to 31st March, 1945, amounted to Rs. 67,959. The year of account of the assessees was 18th October, 1944, to 4th November, 1945, and the contention of the assessees was that for the assessment year 1946-47 they were liable to pay tax only on the commission of Rs. 67,959 which they had earned by working as managing agents of the managed company and they were not liable to pay tax on the sum of Rs. 2,20,433. This contention of the assessee wa...
The State Vs. Ismail Shakur Morani
Court: Mumbai
Decided on: Feb-11-1957
Reported in: AIR1958Bom147; (1957)59BOMLR485; 1958CriLJ489; ILR1957Bom480
Vyas, J.1. This is an appeal by the State of Bombay and it is an appeal from the Judgment of the learned Presidency Magistrate, 10th Court, Andheri, Bombay, acquitting the respondent who was charged with having committed an offence under Section 5, Sub-section (3) of the Indian Explosives Act read with Rule 81 of the Explosives Rules, 1940,2. On 24-8-1954, at about 2.45 O'clock in the afternoon an explosion occurred in the Morani Fire Works situated at Andheri, aS a result of that explosion, 19 lives were lost and some workers sustained injuries. One of the injured persons was Namdeo Dharma whose right leg had to be amputated. The respondent is the owner of the Morani Fire Works. He was holding two licences under the Indian Explosives Act. In this appeal we are concerned with the first licence. It was a licence for manufacturing possessing and selling 200 Lbs. of fire works. This licence was dated 12-5-1947. It was renewable annually and it was to be valid upto 31-3-1955. This licence ...
G.P. Oak Vs. the State of Bombay
Court: Mumbai
Decided on: Feb-11-1957
Reported in: AIR1957Bom175; (1957)59BOMLR420; ILR1957Bom616; (1957)IILLJ477Bom
FACTS The petitioner was an officiating clerk in a temporary vacancy in the office of the Divisional Forest Utilisation, Poona. Later on the post was made permanent and the petitioner was confirmed; but shortly afterwards the Divisional Forest Officer passed and order that the orders of confirmation should not be given effect to and the petitioner was informed that his services were no longer required. On appeal to the Government of Bombay the petitioner was informed by the Conservator that the order terminating his services was cancelled and that he was reinstated. Simultaneously, another letter was addressed suspending the petitioner pending departmental enquiry on the ground that he had been found indulging in objectionable activities, which conduct was in contravention of R. 30 of the Bombay Civil Services Conduct, Discipline and Appeal Rules. The annexure to the charge sheet set out nine items all of which were answered by the petitioner. Later on, the Conservator informed the pet...
Nanik Dharamdas Vazirani Vs. Maharaja Sayajirao University, Baroda and ...
Court: Mumbai
Decided on: Feb-11-1957
Reported in: AIR1957Bom246; (1957)59BOMLR569; ILR1958Bom60
Shah, J.1. Nanik Dharamdas Vazirani, whom we will hereafter refer to as 'the petitioner', was a student of the Intermediate College of the Maharaja Sayajirao University of Baroda. The petitioner appeared as a candidate at the Intermediate Arts Examination of the university he'd in the months of March/April 1956. The seat number allotted to the petitioner at the examination was 156. The results of the successful candidates at that examination were declared in May 1956- The University announced that tlie result of the petitioner and of some other candidates 'was kept in reserve'. On 25-5-1956. the father of the petitioner addressed a letter to the Registrar of the University praying that the petitioner be granted grace marts in any subject where he might have failed. He also stated that he was praying for 'justice, and justice alone' at the Registrar's 'generous hands'. By his letter, dated 2-6-1956, the Registrar informed the father of the petitioner that the petitioner was 'reported to...
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