Mumbai Court July 1959 Judgments
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R.B.N.S. Borawake Vs. the State of Bombay
Court: Mumbai
Decided on: Jul-23-1959
Reported in: [1960]11STC8(Bom)
Shah, J.1. The assessee is carrying on agricultural operations on a very large scale. In his field he produces sugar-cane, ground-nut, til, cotton, kardi, onion, wheat, tobacco and fruits. He sells the produce at the two offices maintained by him one at Kopargaon and the other at Shrirampur in the district of Ahmednagar. As the sugar-cane cannot after cutting be kept without deterioration for a long time, he extracts juice and prepares gur out of it and sells it at his office. The question which arose before the Sales Tax Authorities was whether he is, in the circumstances, a dealer within the meaning of section 2(6) of the Bombay Sales Tax Act, 1953. 2. The expression 'dealer', so far as it is material, is defined by section 2(6) of the Bombay Sales Tax Act as meaning any person who carries on business of selling goods in the State of Bombay whether for commission, remuneration or otherwise. That definition is followed by an explanation which is not material for the purpose of this ca...
The Aryodaya Spinning and Weaving Company Limited Vs. the State of Bom ...
Court: Mumbai
Decided on: Jul-23-1959
Reported in: [1960]11STC141(Bom)
Shah, J.1. The assessee in these two references is a limited company which carries on business of manufacturing cotton textiles and yarn in the town of Ahmedabad. The assessees have a factory with a spinning and weaving plant. The assessees applied for registration under the Sales Tax Act for sale of the goods manufactured by them and in that application they stated that they were carrying on the business of selling yarn, cloth, cotton, waste stores etc. and accordingly the assessees were registered as dealers. The assessees sold in the relevant period some excess cotton and also cotton waste. These sale transactions were sought to be charged to sales tax by the authorities. The contention of the assessees was that they were not carrying on business of selling cotton or cotton waste, and, therefore the price received on those sales could not be included in computing the turnover of the assessees. These contentions were negatived by the Sales Tax Authorities and also by the Sales Tax Tr...
Phirdosh Sarosh Kothawalla Vs. the State of Bombay
Court: Mumbai
Decided on: Jul-23-1959
Reported in: (1959)61BOMLR1559
H.K. Chainani, C.J.1. The petitioner is the owner of several lands situate at Changodar. These lands had been leased by him to eleven tenants. On March 19, 1957, the petitioner made 11 applications to the Tenancy Avval Karkun, Sanand, in which he stated that his tenants were willing to surrender their tenancy rights and that orders for possession should be passed in his favour. The Tenancy Avval Karkun inquired into the applications made by the petitioner. He examined the tenants and came to the conclusion that the tenants had voluntarily surrendered their tenancy rights. He also found that the petitioner did not own lands in excess of the ceiling area. He then passed orders for possession of the lands being handed over to the petitioner. In his orders he has stated that he was satisfied that the surrenders of tenancy rights had been made voluntarily and that the petitioner's attorney had deposed that the lands would be taken under personal cultivation. These orders were passed by the ...
The Commissioner of Income-tax (Central) Bombay Vs. Mulraj Karsondas
Court: Mumbai
Decided on: Jul-22-1959
Reported in: (1959)61BOMLR1543
Shah, J.(1) This Reference relates to two assessment years 1947-48 1948-49. A private limited company known as 'Chidambaram Mulraj and Co.' which will hereafter be referred to as the Company was incorporated on 30-4-1943 with the object of acquiring the managing agency of Elphinstone Spinning and Weaving Mills Co. Ltd. The Company appointed the assessee Mulraj Karsondas as its managing director and agreed to pay him 25 per cent of the annual managing agency commission and also a salary of Rs. 1000/- per month. The salary was later enhanced to Rs. 2,000/- per month on the ground that Mr. Chidambaram, who was the Director-Chairman of the Company retired from active management and the assessee was 'saddled with higher burden and responsibilities'. In completing the assessment of the company for the assessment year 1946-47, the Taxing Authorities disallowed the salary paid to the assessee in excess of Rs. 1100/- as a business deduction. In the assessment years 1947-48 and 1948-49 the Taxin...
R.S. Maniar Vs. the State of Bombay
Court: Mumbai
Decided on: Jul-22-1959
Reported in: [1959]10STC543(Bom)
Shah, J.1. These are two references in which the same assessee Rasulbhai Sakurbhai Maniar is concerned. The assessee had two places of business one at Ahemdabad and another at Dholka. In August, 1946, the assessee applied for registration of both these places of business. One application was submitted to the Sales Tax Officer, Ahemdabad, for registration of his place of business at Ahemdabad and in that application he stated that he had another place of business at Dholka. He estimated the turnover of his Ahemdabad shop at Rs. 46,000 for the year 1944-45. That application for registration was granted by the Sales Tax Officer. For the Dholka shop, the assessee estimated the turnover at Rs. 14,095 for the year 1944-45. In that application he stated that he was carrying on business also at Ahemdabad. As the gross turnover of the Dholka business did not exceed Rs. 30,000 no registration certificate was issued in respect of that place of business. In December, 1949, the Sales Tax Officer of...
The State Vs. Babulal Fakirchand Gandhi
Court: Mumbai
Decided on: Jul-21-1959
Reported in: (1959)61BOMLR1478
Tarkunde, J.1. This appeal has been filed by the State against the order of the Judicial Magistrate, First Class, Kolhapur, by which the respondent-accused was acquitted of an offence consisting of the alleged contravention of certain provisions of the Bombay Agricultural Produce Markets Act, 1939, and the Rules and Bye-laws made thereunder. The accused was the working partner of a firm which did business at Kolhapur. The city of Kolhapur is included in a 'Market' under the Bombay Agricultural Produce Markets Act, 1939, and transactions of the sale and purchase of agricultural produce in the market are governed by the provisions of that Act. The firm of the accused held a licence which enabled it to function as a trader as well as a commission agent in the market. On February 23, 1955, the accused, as a partner in his firm, sold 491 lumps of jaggery to the Sabarkantha District Co-operative Purchase and Sale Union, Himatnagar. He sent a bill for the dues of that transaction, which inclu...
Meena Alias Mota Vs. Lachman Utamchand Kirpalani
Court: Mumbai
Decided on: Jul-16-1959
Reported in: (1959)61BOMLR1549
Shah, J.(1) In Matrimonial Petition No. 2129 of 1956 of the file of the Bombay City Civil the learned Trial Judge passed a decree in favour of the petitioner for judicial separation. Against that decree this appeal has been preferred.(2) The petitioner and the opponent were married according to Hindu rites on 10th November 1946 at Hyderabad (Sind). At the time of his marriage, the petitioner was residing as a member of a joint Hindu family with his parents, brothers and sisters. After the marriage the opponent commenced living with petitioner. On 19th July 1947, the opponent gave birth to a male child who was named Ashok. In October 1947 the parties, on account of the Partition of India, migrated to Bombay. As they were unable to obtain suitable accommodation in Bombay, the petitioner took his mother, his sisters and one of his brothers as also the opponent and the child Ashok to Ceylon and left them in the care of one Narain - his maternal uncle. The petitioner and his mother stayed a...
Madho Singh Daulat Singh Vs. State of Bombay (Through Secretary Home D ...
Court: Mumbai
Decided on: Jul-13-1959
Reported in: (1959)61BOMLR1537
Tambe, J.(1) This is a petition under Articles 226 and 227 of the Constitution of India, by Police constable Madhosingh. It is directed against the order of the District Superintendent of Police, Wardha, second respondent hereto, made on 8-5-1958, whereunder the petitioner is reduced in pay by Rs. 2/ p.m. for a period of two years beginning with the month of May 1958 and with a further order that this reduction will have the effect of postponinghis future increments, and the affirming orders in appeal and revision made on 29-7-58 and 17-1-59 by the Deputy Inspector General of Police and the Inspector General of Police respondents 3 nd 4 respectively.(2) Facts in brief are that the petitioner at the material time was posted as police constable in Wardha, a district place in the Vidarbha region. The petitioner was residing on the ground floor of a house. In the same house on the upper floor Shri Desai, Company Commandant of the Home Guards Wardha and one Bhagwansingh were residing. This ...
Madhosingh Daulatsingh Vs. State of Bombay
Court: Mumbai
Decided on: Jul-13-1959
Reported in: (1960)ILLJ291Bom
Tambe, J. 1. This is a petition under Arts. 226 and 227 of the Constitution of India by police constable Madhosingh. It is directed against the order of the District Superintendent of Police, Wardha, respondent 2 hereto, made on 8 May, 1958, whereunder the petitioner is reduced in pay by Rs. 2 per month, for a period of two years beginning with the month of May 1958 and with a further order that this reduction will have the effect of postponing his future increments and the affirming orders in appeal and revision made on 29 July, 1958 and 17 January, 1959 by the Deputy Inspector-General of Police and the Inspector General of Police, respondents 3 and 4 respectively. 2. Facts in brief are that the petitioner at the material time was posted as police constable in Wardha, a district place in the Vidarbha region. The petitioner was residing on the ground floor of a house. In the same house on the upper floor Sri Desai, Company Commandant of the Home Guards, Wardha, and one Bhagwansingh wer...
Satramdas Laxmandas Vs. Collector of Sales Tax, Bombay
Court: Mumbai
Decided on: Jul-10-1959
Reported in: [1960]11STC529(Bom)
Shah, J. 1. We are concerned in this reference with two periods : (1) from 1st November, 1952, to 31st March, 1953, and (2) from 1st April, 1953, to 31st March, 1954. The firm of Satramdas Laxmandas are registered dealers doing business in Bombay as timber merchants. They received a notice dated 17th January, 1955, from the Sales Tax Officer, Licence Circle, V Division, Bombay, calling upon them to attend his office for verification of the books of account. The firm, which will hereafter be referred to as 'the assessees', did not appear before the Sales Tax Officer as directed. The Sales Tax Officer then proceeded to make a 'best judgment' assessment. The 'best judgment' assessment was sought to be challenged by an appeal to the Additional Collector of Sales Tax and further by approaching the Sales Tax Tribunal. The contention of the assessees was negatived by the Tribunal and it was held that the assessment was properly made. Thereafter, at the instance of the assessee, certain questi...
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