Mumbai Court April 1963 Judgments
Narayan Krishnaji Marulkar and anr. Vs. State
Court: Mumbai
Decided on: Apr-30-1963
Reported in: AIR1967Bom213; (1963)65BOMLR473; 1967CriLJ853; ILR1964Bom53
Chainani, C.J.(1) These two matters have been heard together, as they raise common question of law in regard to the admissibility in evidence of a certificate issued by a Chemical Examiner under S. 129A of the Bombay Prohibition Act, in cases in which there has been a breach of the Bombay Prohibition (Medical Examination and Blood Test) Rules, 1959, made by the State Government under Clause (w) in sub-section (2) of S. 143 of the Act. In Criminal Appeal No. 856 of 1962, the medical officer, to whom the accused had been sent for examination under sub-section (1) of S. 129A of the Act, collected 3. C. C. of his blood instead of 5 c.c. as required by Rs. 4 of the rules referred to above. In the other case Criminal Revision application No. 749 of 1962, the blood of the accussed collected by the medical officer on 13-4-1961 was not sent to the Chemical Examiner until 6th July 1961. Under Rule 4 it should have been sent so as to reach the Chemical Examiner within seven days from the date of ...
Tag this Judgment!Commissioner of Sales Tax, Maharashtra State, Bombay Vs. Arun Electric ...
Court: Mumbai
Decided on: Apr-27-1963
Reported in: [1965]16STC385(Bom)
Desai, J.1. The respondents are dealers carrying on business in electric goods as electrical contractors and hold a registration certificate under the Bombay Sales Tax Act, 1959. In the course of their business they undertake contracts for electrical fittings and charge their customers consolidated rates for the materials consumed and the labour charges involved in carrying out the contracts. On the 13th July, 1960, they made an application to the Deputy Commissioner of Sales Tax, Bombay City Division, under section 52(c) of the Bombay Sales Tax Act, 1959, to determine whether the supply of materials consumed in carrying out the contracts of electric fittings undertaken by them would be treated as sales within the meaning of the Bombay Sales Tax Act, 1959, and whether they would be liable to pay any sales tax on them. To indicate the nature of their transactions with their customers they annexed along with their application a copy of the bill issued by them to one of their customers. T...
Tag this Judgment!Ramubai Vs. Jiyaram Sharma
Court: Mumbai
Decided on: Apr-24-1963
Reported in: AIR1964Bom96; (1963)65BOMLR647
1. This is an appeal by original defendants 1 to 8 in an action for ejectment and recovery of possession of shop premises in Amravati town. 2. The suit was filed by respondents 1 and 2 against 11 defendants. Their case was that the double-storeyed house described in paragraph 1 of the plaint was occupied by one Bhagwanbhai as a monthly tenant and the rent was Rs. 16/- per month. As the plaintiffs wanted to terminate the tenancy of Bhagwanbhai, they filed an application before the Rent Controller seeking his permission to terminate his tenancy. While those proceedings were pending in Revenue Case No. 552/71(2)/57-58, Bhagwanbhai died on 1st of March 1959. Thereafter defendants 1 to 11 were brought on record in those proceedings as heirs of Bhagwanbhai. Out of these defendants, defendant No. 1 is the widow of Bhagwanbhai, defendants 2 to 8 are sons, and defendants 9, 10 and 11 are daughters of the said Bhagwanbhai. Defendants 9 to 11 are married and residing with their husbands at differ...
Tag this Judgment!Commissioner of Sales Tax Vs. Hindoostan Spinning and Weaving Company ...
Court: Mumbai
Decided on: Apr-24-1963
Reported in: [1964]15STC69(Bom)
Desai, J.1. The short question which arises for consideration in the present reference is whether the respondent-company was a dealer within the meaning of the Bombay Sales Tax Act, 1953, as regards the sale of a certain old machinery of its mill. The respondent-company carries on the business of manufacture of cloth. In the years 1953-54, 1954-55, 1955-56 and 1956-57 it sold some of its old machinery and replaced it by new machinery. In August, 1956, it sold one Roto Coner and High Speed Warping Machine for a sum of Rs. 35,700. On an application made by the company to the Deputy Commissioner of Sales Tax to determine whether the company was a dealer within the meaning of the Sales Tax Act, 1953, in respect of the said sale, the Deputy Commissioner held that the company would be a dealer and the sale would be liable to be taxed. The company then took an appeal to the Sales Tax Tribunal. The Tribunal held that the sale could not be said to be in the course of the business activity of th...
Tag this Judgment!Banoo Jal Daruwalla Vs. Jal C. Daruwalla
Court: Mumbai
Decided on: Apr-23-1963
Reported in: AIR1964Bom124; (1963)65BOMLR750; 1964MhLJ147
1. In this application for permanent alimony, by the first (our prayers, the 'plaintiff who is the wife or the Defendant has claimed sole and exclusive right to me use of the marital flat together with furniture, goods, chattels and other articles. By prayer (d), the plaintiff has claimed that the Defendant may be ordered to secure to the Plain tiff during her life such gross sum or monthly payments for her maintenance as the court determines. By prayer (e) the plaintiff has claimed division of the marital flat between the plaintiff and the defendant. Prayers (f) to (j) relate to ornaments, clothes certain amount lying deposited in the Lloyd's Bank in the joint names of the Plaintiff and the Defendant, certain jewelleries and certain other items of money. The relevant facts leading to this application are as follows:2. On June 25, 1947, the plaintiff and the defendant came to be married. Prior to that date the defendant resided in a third floor flat at 'Alana' House situate at Bomanji ...
Tag this Judgment!Jagmohandas Gokaldas Vs. Commissioner of Wealth-tax, Bombay
Court: Mumbai
Decided on: Apr-22-1963
Reported in: [1963]50ITR578(Bom)
Tambe, J. 1. This is an application under article 226 of the Constitution of India. The question that arises for consideration relates to the construction of proviso (b) to sub-section (1) of section 25 of the Wealth-tax Act, 1957 (27 of 1957) (hereinafter referred to as the Act). The petitioner was assessed in the status of an individual under the Act for the assessment years 1957-58 and 1958-59, the relevant valuation dates being 2nd November, 1956, and 23rd October, 1957, respectively. One of the assets belonging to the petitioner consisted of shares of Messrs. Lallubhai Amichand Private Limited, Messrs. Metal Rolling Works (Private) Ltd. and Messrs. Rameshchandra Private Ltd. The petitioner in valuing the said assets in the shares of the aforesaid companies had adopted a certain method of valuation. That method, however, was not accepted by the Wealth-tax Officer and he rejected the valuation put by the petitioner on those assets. The Wealth-tax Officer adopted another method, esti...
Tag this Judgment!Vithalrao Rajaram Hingwe Vs. M.K. Joshi and ors.
Court: Mumbai
Decided on: Apr-19-1963
Reported in: AIR1964Bom107; (1963)65BOMLR612
Kotval, J. 1. This petition directly arises out of our decision in Vithalrao Rajaram Hingwe v. M. K. Joshi, First Appeal No. 11 of 1963: : AIR1964Bom63 and we are here concerned with the same order as in that appeal. It is the order of the Election Tribunal Wardha, passed on 15th December 1962 in Election Petition No. 147 of 1962.2. First Appeal No. 11 of 1963 was an appeal preferred! against the order of the Election Tribunal dismissing an application for substitution under Section 115 of the Representation of the People Act, 1951. The Election Tribunal had dismissed the petition on the short ground that a deposit made by the petitioner applying for substitution in place of a deceased petitioner was not made in compliance with Section 117 of the Act and, therefore, the petition for substitution could not be considered. When the First Appeal came up for hearing before us, a preliminary objection was raised on behalf of the present respondent No. 2 that no appeal lay against such an ord...
Tag this Judgment!Hanutmal Asram Mandha Vs. Nathu Venkoba
Court: Mumbai
Decided on: Apr-19-1963
Reported in: AIR1967Bom190; (1963)65BOMLR654
ORDER(1) This is an application by plaintiff, complaining against the order of the trial Court referring certain issues, namely, issues nos. 4, 5, 7 and 9 to Revenue Court under the new Tenancy Act, The applicant purchases field survey no. 172 from one Ingle on foot of a sale deed dated 15-5-57. The applicant's case is that he himself was in personal cultivation of the field in the year 1957-58 and also reaped the crops thereof in that year. The crops for the year 1958-59 were also taken by the applicant plaintiff. He had however engaged the opponent as an agricultural servant. The opponent took forcible possession of the field in July 1959 and hence the applicant filed this suit on 18-8-61 for possession of the field from the opponent.(2) The opponent has contended that he was an agricultural servant of the applicant but he was a bataidar, having cultivated the field under a batai contract in the year 1957-58 from the applicant. The applicant claims to be a tenant of the field and the...
Tag this Judgment!Tata Engineering and Locomotive Co. Ltd. Vs. Income-tax Officer, Compa ...
Court: Mumbai
Decided on: Apr-18-1963
Reported in: [1963]49ITR866(Bom)
V.S. Desai, J. 1. The questions involved in these two petitions under article 226 of the Constitution relate to the notices of demand for the advance payment of tax from the petitioners as agents of certain non-residents. The petitioners have asked for a writ of certiorari quashing the said notices of demand and for a writ of prohibition and/or mandamus or other appropriate writ restraining and prohibiting the respondent, his officers, servants and agents from taking any steps of proceeding in enforcement, furtherance, pursuance or implementation of the said notices of demand or from taking any steps or proceeding towards recovery of any portion of the advance tax demanded from the petitioners as the agents of the non-resident firms. The fact which are not in dispute may be briefly stated as follows : 2. The petitioners are a limited company incorporated under the Indian Companies Act, 1913, and carry on the business of manufacturing and selling diesel trucks and bus chassis, locomotiv...
Tag this Judgment!Commissioner of Wealth-tax, Bombay Vs. Standard Mills Co. Ltd.
Court: Mumbai
Decided on: Apr-17-1963
Reported in: [1963]50ITR267(Bom)
Y.S. Tambe, J. 1. This is a reference under sub-section (1) of section 27 of the Wealth-tax Act (hereinafter referred to as the Act). The assessee is a public limited company. The valuation date is 31st December, 1956, the corresponding assessment year being 1957-58. The company made up its accounts as at 31st December, 1956, and a copy of the balance-sheet and profit and loss account of the company is on the record of this reference as annexure 'A'. The Wealth-tax Officer proceeded to compute the net wealth of the assessee in accordance with sub-section (2) of section 7 of the Act without ascertaining the market value of each of the assets of the company in accordance with sub-section (1) of section 7 of the Act. In short, in making the valuation under sub-section (2) of section 7 the Wealth-tax Officer took the net value of the assets of the business as a whole having regard to the balance-sheet of the assessee as on the valuation date. He, however, made certain adjustments. The cont...
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