Mumbai Court March 1959 Judgments
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State Vs. L.C. Patel
Court: Mumbai
Decided on: Mar-04-1959
Reported in: (1959)61BOMLR1021
Mody, J.(1) This is an appeal by the State against the order of acquittal passed in Summary Case No. 3712 of 1957 on the file of the Judicial Magistrate, First Class, 8th Court, Ahmedabad, against the respondent who was the accused in that case and was charged under S. 21(1)(iv)(b) of the factories Act, 1948. The case against the accused was that he being the Manager of the Jubilee Mills, a factory as defined by S. 2(m)(I) of the Factories Act, 1948, failed to securely fence the shaft and pulleys of the carding department of the said factory which formed part of the transmission machinery and thereby contravened the provisions of S. 21(1)(iv)(b) of the Factories Act and committed an offence punishable under S. 92 of the said Act.(2) In the last week of March 1957 some carding machines in the carding department of the said Mills were being shifted to some other place during the recess time from 11 a.m. to 11-30 a.m. when the machinery was not in motion. The carding machine No. 108 had b...
JasIn Tomu Damel Vs. Harischandra Pandurang Muranjan
Court: Mumbai
Decided on: Mar-04-1959
Reported in: (1959)61BOMLR1112
Gokhale, J.1. This is an appeal by the original defendant against whom a decree has been passed by the Bombay City Civil Court in Summary Suit No. 1086 of 1953. The plaintiffs, who are members of a joint Hindu family, owned two pieces of unsurveyed Khoti land in the village of Paspoli situated in the suburbs of Bombay, In January 1946, the said lands were leased out to the present appellant for a period of three years ending on December 31, 1948, on a yearly rent of Rs. 260 and there is no dispute that the defendant took these lands for cultivating the same. The terms and conditions of the lease were recorded in an agreement dated January 15, 1946. Even after the expiry of the three years' period, defendant continued to hold the land on the same terms and conditions and it would appear that, in every December, plaintiff No. 1 agreed to extend the lease for one more year. In December 1952, it appears that the plaintiffs' family did not want to extend the lease and, therefore, by a lette...
Commissioner of Income-tax, Bombay North, Kutch and Saurashtra Vs. New ...
Court: Mumbai
Decided on: Mar-03-1959
Reported in: [1960]39ITR427(Bom)
Shah, J. 1. The Income-tax Appellate Tribunal referred the following question to this court in November, 1954 : 'Whether the receipt of the cheques in Bhavnagar amounted to receipt of sale proceeds in Bhavnagar.' 2. The reference was then heard by this court on September 23, 1955, and a supplementary statement of the case was called for from the Tribunal on the point whether there was any request by the assessees, express or implied, that the amounts of the cheques should be remitted to Bhavnagar by post. Against the order calling for a supplementary statement an appeal was preferred to their Lordships of the Supreme Court and by judgment, dated May 12, 1959, their Lordships set aside the order. They expressed the opinion that this court was in error in not deciding the reference before it and answering the question on the facts disclosed in the statement of the case, and accordingly the order calling for a supplementary statement of the case on the points mentioned in the judgment sho...
Commissioner of Income-tax, Bombay City I Vs. Purshottamdas Thakurdas
Court: Mumbai
Decided on: Mar-03-1959
Reported in: AIR1960Bom347; [1960]38ITR462(Bom)
Shah, J.1. The assessee has a large dividend income besides income from securities, property, business and other sources. By notice under section 18A(11) of the Income-tax Act the assessee was called upon to make advance payment to tax on so much of his income from which tax was not deducted at source of as was included in his total income of the his latest previous year in respect of the which he had been assessed. The assessee submitted a statement of his income for S.Y. 2002 and estimated total income of the including foreign income at Rs. 4,64,000. He claimed that to Rs. 3,64,000, out of his total income Section 18 of the Income-tax Act applied and the income to which 18A applied was Rs. 1,00,000. He then estimated the Rs. 32,940, were payable as income-tax on the income to which section 18A applied and Rs. 2,44,812 were payable as super-tax on the total income of Rs. 4,64,000. After the claiming credit for Rs. 10,000 for doubt income-tax relief he estimated Rs. 2,67,752, as payabl...
Commissioner of Income-tax, Madhya Pradesh, Nagpur and Bhandara Vs. Pa ...
Court: Mumbai
Decided on: Mar-03-1959
Reported in: [1960]39ITR432(Bom)
Shah, J. 1. The assessee was a resident of the former State of Raigarh in the province of Madhya Pradesh. By a notification, dated July 31, 1944, issued by the Ruler of the Raigarh State, the Indian Income-tax Act, 1922, with all the amendments made till that date, as in operation in British India, was made applicable to the territory of the Raigarh State. It was also provided by the notification that all future amendments made in the Indian Income-tax Act, 1922, will be applicable 'automatically' to the Raigarh State. The assessee was assessed to income-tax for the assessment years 1946-47 and 1947-48. As accepted on a concession made by the Department by the Income-tax Appellate Tribunal, the Raigarh State merged with the Central Provinces and Berar on April 1, 1949. In March, 1954, the Income-tax Officer, Special Circle 1, Nagpur, initiated proceedings under section 34 of the Indian Income-tax Act for reassessment of the assessee's income on the view that certain income of the asses...
Sultan Brothers (Private) Ltd. Vs. Commissioner of Income-tax, Bombay ...
Court: Mumbai
Decided on: Mar-02-1959
Reported in: [1960]38ITR85(Bom)
Shah, J.1. The assessees who are a limited company obtained on lease a plot of land of the Backbay Reclamation in Bombay and put up a residential building which could be adapted for use as a hotel, and furnished the same by installing furniture and fixtures and let it out to a tenant under a deed dated August 30, 1943, for six years for using it as a hotel. After the expiry of the first period of lease another deed of lease was executed on August 13, 1949. Under that lease the lessee agreed to pay a net monthly rental of Rs. 5,950, for the lease of the building and at the rate of Rs. 5,000, for the hire of furniture and fixtures. Initially, the Income-tax Officer assessed the income received under the lease under section 12 of the Income-tax Act. For the assessment year 1952-53, the assessment proceedings were brought before the Tribunal and the Tribunal observed in the course of its judgment, thought that question did not arise in the case, that 'the question whether the income from t...
National Steel Works Ltd. Vs. Commissioner of Income-tax, Bombay City ...
Court: Mumbai
Decided on: Mar-01-1959
Reported in: [1960]38ITR456(Bom)
Shah, J.1. The assessee is a limited liability company. Before the year 1947 the assessee used to carry on its business of a 'rolling mill' in the territory which now forms part of Pakistan. The assessee was a member of the Steel Rolling Mills Associations of India and was a receiving a quota of coal and steel form the Government of India. After the partition of India, the registered office of the assessee was shifted to Bombay. In Bombay the assessee had no factory of its own where it could take advantage of the quotas of steel and coal. The assessee, therefore, entered into an agreement of partnership with one K. R. Irani who had put up a factory in Bombay styled as New Era Iron & Steel Works, but who had himself no quota of steel and coal. Under the terms of the agreement the partnership was to continue so long as the quota system relating to steel was continued in the Dominion of India or till the expiry of the lease factory premises which ever was the later date. By clause 12 of t...
Commissioner of Income-tax, Bombay City I Vs. Phirozshaw Pallonji Mist ...
Court: Mumbai
Decided on: Mar-01-1959
Reported in: [1960]36ITR582(Bom)
Shah, J. 1. The assessment years in this reference are 1949-50 and 1950-51. Phirozshaw Pallonji Mistry and Shapurji Pallonji Mistry are two assesses. Their respective wives held shares in a private limited company styled Shapurji Pallonji & Co. Ltd. An order under section 23A of the Income-tax Act was passed by the Income-tax Officer in making the assessment of Shapurji Pallonji & Co. Ltd., and the income deemed to have been distributed as dividend under section 23A in the hands of the respective wives of the two assesses was sought to be included in the income of the two assesses relying upon section 16(3) of the Income-tax Act on the ground that the shares in the company held by the respective wives were purchased with the funds provided by the two assesses. It was contended by the assesses that where an order under section 23A is passed the dividend income is only deemed to have been distributed amongst the shareholders and such income cannot be included in the income of the assesse...
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