Mumbai Court August 1961 Judgments
The ScIndia Steam Navigation Co. Ltd. Vs. the Union of India (Uoi)
Court: Mumbai
Decided on: Aug-31-1961
Reported in: (1962)64BOMLR421
Gajendragadkar, J.1. [Hidayatullah J., concurring; Subba Rao J., dissenting]. This appeal by a certificate issued by the Bombay High Court under Article 133(1)(a) of the Constitution arises out of a suit initially filed on the Original Side of the Bombay High Court (Suit No. 232 of 1951) by the Bombay Steam Navigation Co. Ltd. (hereafter called the B.S.N.), and the Eastern Steam Navigation Co. Ltd. (hereafter .called the E.S.N.), against the respondent, the Union of India, to recover a sum of Rs. 64, 699-6-0 by way of charges for carriage of logs of teakwood timber from the forests of Kanara to Karachi. A further sum of Rs. 445-4-0 was also claimed for storage charges of the said logs at Marniagoa. This latter claim was given up at the time of the hearing of the suit. The B.S.N. then merged in the Scindia Steam Navigation Co. Ltd., and so the latter company came on the record in place of the B.S.N. This company is appellant No. 1 before us. The E.S.N. was in liquidation and so its liqu...
Tag this Judgment!Tata Locomotive and Engineering Co. Ltd. Vs. Commissioner of Income-ta ...
Court: Mumbai
Decided on: Aug-30-1961
Reported in: AIR1963Bom62; (1962)64BOMLR49; ILR1962Bom316; [1962]44ITR467(Bom)
Tambe, J. 1. This is a Reference made by the Income-lax Appellate Tribunal (hereinafter referred to as the Tribunal) under Section 66 (1) of the Indian Income-tax Act (hereinafter referred to as the Act). Assessee is a limited company registered under the Indian Companies Act, VII of 1913, and has its registered office at Bombay. The main business of the assesses company is the manufacture of locomotive boilers and locomotives. For the purpose of its manufacturing activities, the assesses company had to make purchases of plant and machinery, etc. In various countries including the Unites States of America. Assessee company had appointed M/s. Tata Inc, New York as its purchasing agents in the Unites States. In the year 1946 the assessee-company with the sanction of the Exchange Control Authorities sent a remittance of Rs. 33,850 to its purchasing agents, Messrs. Tata Inc. of New York for purposes of purchasing capital goods in the United States of America and meeting other expenses conn...
Tag this Judgment!Hukamchand Mills Ltd. Vs. Commissioner of Income-tax, Bombay City and ...
Court: Mumbai
Decided on: Aug-28-1961
Reported in: [1962]44ITR411(Bom)
Tambe, J.1. This is a reference made by the Income-tax Appellate Tribunal (hereinafter referred to as the Tribunal) under section 66 (1) of the Indian Income-tax Act (here in after referred to as the Act). The assessee is a limited liability company incorporated in the then State of Indore. It has a textile mill at Indore where the company carried on its business in the relevant years of manufacture and sale of textiles. The relevant assessment years are 1942-43, 1943-44, 1945-46, 1946-47 and 1947-48, the previous years being the calendar years 1941, 1942, 1944, 1945 and 1946. The facts relating to each year are identical, except that the figures may be different. The statement of case, therefore, refers to the facts relating to the assessment years 1942-43 only. The question referred to us is in the following terms : 'Whether on a proper construction of clause (b) of the proviso to section 10 (2) (vi) of the Indian Income-tax Act and on the facts and in the circumstances of this case ...
Tag this Judgment!Hukumchand Mills Ltd., Indore Vs. Commissioner of Income-tax, Bombay
Court: Mumbai
Decided on: Aug-28-1961
Reported in: [1963]47ITR169(Bom)
V.S. Desai, J.1. This reference arises on a statement of the case under section 66(4) directed to be made by this court by its order dated 26th June, 1959. By that order this court had called upon the Tribunal to draw up a statement referring the following three questions : '1. Whether, on the facts and in the circumstances of the applicants' case, the Tribunal was right in holding that the profit of Rs. 7,36,156 on sales to the Government of India was correctly fixed in accordance with the provision of rule 33 of the Income-tax Rules 2. Whether, on the facts and in the circumstances of the applicants' case, the Tribunal was right in holding that in respect of sales of Rs. 14,80,059 the profit was correctly determined by the application of rule 33 and one-third of the profits so determined could be said to accrue or arise in British India 3. Whether, on the facts and in the circumstances of the applicants' case, the Tribunal was right in holding that a proportionate part of the profi...
Tag this Judgment!V.P. Varde Vs. V.G. Shinde, Second Income-tax Officer, A-ii Ward, Bomb ...
Court: Mumbai
Decided on: Aug-26-1961
Reported in: [1962]44ITR257(Bom)
Desai, J.1. The short question which arises for determination in this application under article 226 of the Constitution is whether the action taken by the Income-tax Officer under Section 35 (6) of the Indian Income-tax Act was within time. 2. The petitioner was assessed to income-tax and also to business profits tax for the year ending March 31, 1947. The taxable profits of the petitioner for the purpose of the Business Profits Tax Act, 1947, were assessed at Rs. 1,10,652 and business profits tax assessed thereon was Rs. 18,442. The second chargeable account period for the business profits tax was the period ending the 31st of March, 1949. The assessment order in respect of that period was made on January 27, 1956, and it was then found that there was a deficiency of Rs. 1,13,169 which, by virtue of the provisions of section 6 of the Business Profits Tax Act, 1947, was deemed to have reduced the taxable profits of the previous chargeable accounting period ending March 31, 1947. In thi...
Tag this Judgment!Air Corporations Employees' Union and Anr. Vs. Vyas D.V. and Ors.
Court: Mumbai
Decided on: Aug-25-1961
Reported in: 1962(64)BLJR1
Chandrachud, J.1. This petition is a sequel to the disputes between the Air-India International, Corporation and its employees.2. Pursuant to a scheme of nationalization of air transport, the Indian Parliament passed an Act called 'The Air Corporations Act (Act XXVII of 1953).' Under the said Act, two corporations called the 'Air-India International Corporation' and the 'Indian Air-lines Corporation' were set up. The Air India International Corporation took over the assets of the 'Air-India International, Ltd.,' a company which used to operate on the international route, while the Indian Airlines Corporation took over the assets of all other air companies which used to operate on the inland routes. 3. First in October 1954 and then in September 1956, the Air Corporations Employees' Union (hereinafter referred to as the union), submitted a list of demands to the management of the Air-India International Corporation (hereinafter referred to as the corporation). The dispute was referred t...
Tag this Judgment!Air Corporations Employees' Union and Anr. Vs. D.C. Vyas and Ors.
Court: Mumbai
Decided on: Aug-25-1961
Reported in: AIR1962Bom274; (1962)64BOMLR1; ILR1962Bom292; (1962)ILLJ31Bom
Chandrachud, J.(1)This petition is a sequel to the dispute between the Air India International Corporation and its employees.(2) Pursuant to a scheme of nationalization of air transport, the Indian Parliament passed an Act called 'The Air Corporations Act (Act No. XXVII of 1953)'. Under the said Act, two Corporations called the 'Air India International Corporation' and the 'Indian Airlines Corporation' were set up. The Air India International Corporation took over the assets of the 'Air India International Ltd.', a company which used to operate on the international route, while the Indian Airlines Corporation took over the assets of all other air Companies which used to operate on the inland routes.(3) First in October, 1954 and then in September 1956, the Air Corporations' Employees' Union (hereinafter referred to as the Union), submitted a list of demands to the Management of the Air India International Corporation (hereinafter referred to as the Corporation). The dispute was referre...
Tag this Judgment!Walchand Nagar Industries Ltd. Vs. V.S. Gaitonde, Income-tax Officer, ...
Court: Mumbai
Decided on: Aug-23-1961
Reported in: [1962]44ITR260(Bom)
Tambe, J.1. By this application under article 226 of the Constitution of India, the petitioner, Messrs. Walchand Nagar Industries Ltd., having its registered office at Bombay prays for issuance of a direction, order or writ, including a writ in the nature of certiorari, for quashing the orders made by the income-tax authorities, namely, the Income-tax authorities, namely, the income-tax Officer, the first respondent hereto, and the Commissioner of Income-tax, the second respondent hereto. It also prays for issuance of further consequential orders. 2. The facts in brief are as follows : The petitioner company was carrying on businesses including manufacturing sugar. It was assessed to income-tax by the order of the Income-tax Officer of date November 30, 1954. In the total tax levied on the petitioner, an additional income-tax was charged in respect of dividends distributed in excess of the specified limit mentioned in the Finance Act, 1950. This additional income-tax is hereinafter, fo...
Tag this Judgment!Elphinstone Spg. and Wvg. Mills Co. Ltd. Vs. Sondhi Sons (Private) Ltd ...
Court: Mumbai
Decided on: Aug-23-1961
Reported in: AIR1962Bom241; (1961)63BOMLR947; ILR1962Bom243
Chainani, C.J.(1) On the 19th August, 1958, the appellants had filed a suit on the original side of this High Court and in this suit they claimed a certain amount as being due and payable to them by the respondents defendants. The writ summons was served on the defendants on 3rd October, 1958. Thereafter the suit was adjourned several times in order to enable the defendants to file a written statement. The suit then came up for hearing on 17th December, 1958. On that date the defendants again applied for adjournment of the hearing. That application was rejected. The defendants' counsel then asked for permission to withdraw from the case and this was granted. The plaintiffs led some evidence and thereafter a decree was passed against the defendants. On 9th January, 1959, the defendants took out a notice of motion for setting aside the decree passed against them. This was opposed by the plaintiffs. On 16th January, 1959, Mr. Justice K. K. Desai made an order, by which he made the notice ...
Tag this Judgment!Tulsiram Ramkisan Vs. Ramsingh Pannusingh Raghuwanshi
Court: Mumbai
Decided on: Aug-22-1961
Reported in: (1962)64BOMLR41
Naik, J.1. All these three appeals raise a somewhat ticklish question arising under the Berar Regulation of Agricultural Leases Act, 1951, and can be disposed of by a common judgment. The facts in these three cases are somewhat different and will have to be stated separately. I will set out the facts which have given rise to Second Appeal No. 494 of 1956 first.2. Chandrabhan was the owner of the laud, Survey No. 43, situated at mouza Hirur. He was indebted to several persons and, therefore, he along with one of his sons Bapurao made an application to the Debt Relief Court under the Central Provinces and Berar Relief of Indebtedness Act, 1939, for the settlement of his debts. Ganpatsingh was among the creditors named in the petition. A scheme was prepared under Section 11 of the said Act on October 3, 1941. Chandrabhan died after the scheme was prepared leaving behind him four sons, Wasiideo, Ambadas, Bapurao and Madhukar. The Deputy Commissioner accorded sanction to the four sons of Ch...
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