Mumbai Court March 1963 Judgments
Radhakrishna Rungta and ors. Vs. Seventh Income-tax Officer, C-ii Ward ...
Court: Mumbai
Decided on: Mar-30-1963
Reported in: [1963]49ITR846(Bom)
V.S. Desai, J. 1. In this application under article 226 of the Constitution, the petitioners has prayed for a writ in the nature of mandamus or other appropriate writ, order or direction, directing the respondent, who is the 7th Income-tax Officer, C-II Ward, Bombay, to compute the loss and to notify the first petitioner firm of the said computation or to take up and complete the assessment of the first petitioner firm for the assessment years 1958-59 and 1959-60 before the 31st of March, 1963, and 31st of March, 1964, respectively. They have also prayed for a further writ requiring the respondent to consider the applications for the renewal of the registration of the first petitioner firm for the assessment years 1958-59 and 1959-60 and, if the said applications are found to be in accordance with law, to grant the first petitioner a renewal of registration before the 31st of March, 1963, and 31st of March, 1964, respectively. 2. The first petitioner firm is a partnership firm consisti...
Tag this Judgment!Lakhiram Ramdas Vs. Vidyut Cable and Rubber Industries
Court: Mumbai
Decided on: Mar-27-1963
Reported in: (1963)65BOMLR604; 1963MhLJ942
Patel, J.1. His Lordship after setting out the facts, proceeded. The question that was mooted before Mr. Justice Chitale was whether the learned Judge was right in directing the plaintiff to deposit the court-fees in accordance with his decision. As the point was thought to be of some importance, it has been referred to a Bench.2. Mr. Motwani argues that once the Court holds that it has no jurisdiction to try a suit, it cannot make any subsequent order in connection with the suit. Mr. Motwani is right only to an extent but not wholly. In cases where a Court without going into the merits holds that it has no jurisdiction to hear the suit, certainly its function ends and it cannot subsequently make any directions with regard to the suit and for this proposition, in our view, no authority is needed. In the present case, however, that is not what the Court has done. The Court followed the decision in Jaswantlal v. Western Comp. India : (1959)61BOMLR1087 . It was held there that whenever a ...
Tag this Judgment!Bombay Cycle Stores Co. (P.) Ltd. Vs. Commissioner of Income-tax, Nagp ...
Court: Mumbai
Decided on: Mar-24-1963
Reported in: [1964]51ITR460(Bom)
Tambe, J. 1. This is a reference under sub-section (2) of section 66 of the Indian Income-tax Act and the question referred to us is 'whether, under the facts and circumstances of the case, was the Income-tax Officer right in passing an order under section 23A of the Income-tax Act ?' 2. The assessee is a private limited company consisting of two partners, husband and wife. It is not in dispute that the assessee is a company in which the public are not interested. It is also not in dispute that action under section 23A could be taken against this assessee company provided the conditions mentioned therein are fulfilled. We are here concerned with the assessment year 1951-52, the accounting year being the calendar year ending 31st December, 1950. The profit and loss statement of the assessee company showed a profit of Rs. 61,483-10-6. The balance-sheet further showed that there was a loss amounting to Rs. 30,956-9-8 incurred in the previous year which was brought forward to this year and...
Tag this Judgment!M.D. Dhanwatay Vs. Commissioner of Income-tax, M.P.
Court: Mumbai
Decided on: Mar-23-1963
Reported in: [1964]53ITR63(Bom)
Tambe, J.1. On requisition made by this court under sub-section (2) of section 66 of the Indian Income-tax Act (hereinafter referred to as the Act), the Income-tax Appellate Tribunal, Bombay, has submitted a statement of the case and referred to this court the following question of law arising out of its appellate order : 'Whether on the facts and circumstances of the case the payment of Rs. 7,500 (Rupees seven thousand five hundred) paid to Shri M. D. Dhanwatay for rendering services to the firm, could be included in the total income of the assessee family 2. The assessee before us is a Hindu undivided family of which Shri M. D. Dhanwatay (hereinafter referred to as Marotirao), is a karta. The assessment years is 1954-55, the relevant accounting period being the years ended September 30, 1953. 3. The facts in brief are : Marotirao was a partner in the partnership concern which carried on business under the name and style of Messrs. Shivraj Fine Art Litho Works. The share capital contr...
Tag this Judgment!A-1 Engineering Co. Vs. State of Maharashtra
Court: Mumbai
Decided on: Mar-18-1963
Reported in: [1964]15STC15(Bom)
Desai, J.1. The common question, which arises for our determination in all these three references, is whether the goods sold by the applicants constituted 'textile fabrics' within the meaning of entry 79 in schedule B of the Bombay Sales Tax Act, 1953. 2. The applicants, who are the holders of a registration certificate, import what is called 'machine cloth' or 'silk bolting cloth' and sell it. In the year 1954-55 they sold such cloth of the value of Rs. 72,959 and in the subsequent two years they sold cloth worth Rs. 1,04,212-4-0 and Rs. 73,306 respectively. These sales were taxed by the Sales Tax Officer under entry No. 79 of Schedule B of the Act. That entry is as follows :- ------------------------------------------------------------------------ 'Serial Description of Rate of Rate of Rate of No. goods. Sales General Purchase Tax. Sales Tax. Tax. ------------------------------------------------------------------------ 79 Textile fabrics of any Eight naye Three naye Eight naye kind i...
Tag this Judgment!Pashabhai Patel and Co. (P.) Ltd. Vs. Collector of Sales Tax, Maharash ...
Court: Mumbai
Decided on: Mar-18-1963
Reported in: [1964]15STC32(Bom)
Tambe, J.1. The applicant before us is a private limited company dealing in tractors. It is a registered dealer under the Bombay Sales Tax Act (Act No. 3 of 1953) (hereinafter referred to as the Act). The total sales effected by the applicant in the assessment year 1954-55 (1st April, 1954, to 31st March, 1955), amounted to Rs. 6,46,047. The applicant had been taxed on these sales under entry No. 80 in Schedule B of the Act. That entry reads : ------------------------------------------------------------------------ 'Serial Description Rate of Rate of Rate of No. of goods. Sales Tax. General Purchase Sales Tax. Tax. ------------------------------------------------------------------------ 80 All goods other than 2 nP. in 3 nP. in 2 nP. those specified from the rupee. the rupee in the time to time in rupee.' Schedule A and in the preceding entries. ------------------------------------------------------------------------ 2. It was the contention of the applicant before the Sales Tax Author...
Tag this Judgment!Suleman Rahim Pathan Vs. Dattu Babaji Patil
Court: Mumbai
Decided on: Mar-15-1963
Reported in: (1963)65BOMLR696; 1963MhLJ966
Patel, J.1. This second appeal arises out of execution proceedings and raises an interesting question as to the extent of liability of a purchaser of mortgaged property where the liability of the original mortgagor is reduced by reason of the application of the provisions of the Bombay Agricultural Debtors Relief Act, 1947, which we will hereafter call 'the Act'.2. The short facts are that one Shamrao Jadhav owned two survey Nos. 37 and 26 at Bisur. He mortgaged both these survey numbers to the predecessor-in-title of respondent No. 1, Dattu Babaji Patil. Thereafter the mortgagor Jadhav sold Section No. 26 to the appellant and respondents Nos. 3 and 4. The mortgagee instituted a suit to enforce the mortgage, being suit No. 21 of 1936, and joined the appellant and respondents Nos. 3 and 4 whom we will hereafter call 'the purchasers' as defendants together with the original mortgagor Shamrao Jadhav. A mortgage decree was passed on July 31, 1937, for a sum of Rs. 1,800 with interest at 6 ...
Tag this Judgment!Vithalrao Rajaram Hingwe Vs. M.K. Joshi and ors.
Court: Mumbai
Decided on: Mar-14-1963
Reported in: AIR1964Bom63; (1963)65BOMLR599
Kotval, J. 1. This appeal has been filed under the provisions of Section 116-A of the Representation of the People Act, 1951, and a preliminary objection has been taken to its maintainability. The circumstances under which the preliminary objection comes to be raised are as follows: 2. The respondent No. 2 Narayan Rajaram Kale and the respondents Nos. 3 to 5 and one Mahadeo Tukaram Thakre were candidates for the election from the Arvi Constituency to the Legislative Assembly of the State of Maharashtra at the last General Elections. The election was held on 22-2-1962. The respondent No. 2 Narayan was declared elected. He got 26,337 votes, whereas Mahadeo Tukaram Thakre got 25, 156 votes. After the declaration of the result, Mahadeo Thakre filed an election petition which was referred by the Election Commission for disposal to the Election Tribunal at Wardha. During the pendency of the election petition Mahadeo Thakre passed away on 26-8-1962 and consequent upon his passing away, the el...
Tag this Judgment!J.P. Sharma Vs. the Phalton Sugar Works Ltd.
Court: Mumbai
Decided on: Mar-13-1963
Reported in: AIR1964Bom116; (1963)65BOMLR688; 1964MhLJ176
Tambe, J. 1. By this application, the petitioner, Income-tax Officer, Companies Circle II (3) Bombay, applied for a certificate to file an appeal against the decision of this Court in a Writ Petition under Article 326 of the Constitution (Misc. Appln. No. 99 of 1962, D/- 4-8-1962, (Bom) ). In that application, the Phalton Sugar Works Ltd., a company registered under the Companies Act, now the respondents before us in this application, were assessee to Income-tax for the assessment years 1949-50 and 1950-51. On 5th March 1958, the Income-tax Officer, Special Circle, Bombay, served on the Phalton Sugar Works Limited, two notices under Section 34 (1) (a) of the Act for the purposes of re-assessing their income for the assessment years 1949-50 and 1950-51, on the ground that he had reason to believe that the income for those years had escaped assessment or had been under-assessee. It was these two notices which were challenged by the Phalton Sugar Works In the Writ petition before this Cou...
Tag this Judgment!J.P. Sharma Vs. Phalton Sugar Works Ltd.
Court: Mumbai
Decided on: Mar-13-1963
Reported in: [1963]50ITR72(Bom)
Tambe, J. 1. By this application, the petitioner, Income-tax Officer, Companies Circle II(3), Bombay, applies for a certificate to file an appeal against the decision of this court in a writ petition under article 226 of the Constitution (Miscellaneous Application No. 99 of 1962, decided on 4th August, 1962). In that application, the Phalton Sugar Works Ltd., a company registered under the Companies Act, now the respondents before us in this application, were assessed to income-tax for the assessment years 1949-50 and 1950-51. On 5th March, 1958, the Income-tax Officer, Special Circle, Bombay, served on the Phalton Sugar Works Ltd. two notices under section 34(1)(a) of the Act for the purposes of reassessing their income for the assessment years 1949-50 and 1950-51, on the ground that he had reason to believe that the income for those years had escaped assessment or had been under-assessed. It was those two notices which were challenged by the Phalton Sugar Works Ltd. in the writ petit...
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