Mumbai Court February 1965 Judgments
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Shivshankar Ramkrishna Kini Vs. Anna Bala Gawad
Court: Mumbai
Decided on: Feb-11-1965
Reported in: (1965)67BOMLR378; 1965MhLJ68
H.K. Chainani, C.J.1. The petitioner was one of the candidates at the election which was to be held for electing members of the Gram Panchayat of Nirmal in Bassein Taluka from Ward No. 3-C. Under Rule 7 of the Bombay Village Panchayats Election Rules, 1959, the Mamlatdar had fixed the time between 11 a.m. and 3 p.m. on January 4, 1965, for filing nomination, papers. Respondents Nos. 1 and 2 also filed their nomination papers, but these were not presented by them personally but through their agent. The agent did not have with him the authority in writing authorising him to present the nomination papers at the time when these were presented. This authority was produced by him on the same day at 5.45 p.m. after the time for presenting nomination papers had expired. At the time of scrutiny of nominations, which was held on the following day, the Returning Officer rejected the nomination papers of respondents Nos. 1 and 2 on the ground that the authority authorising their agent to present t...
Commissioner of Income-tax, Bombay City Ii Vs. Bombay State Co-operati ...
Court: Mumbai
Decided on: Feb-10-1965
Reported in: [1966]59ITR31(Bom)
Desai, J. 1. The assessee in this case is a co-operative society registered under the Bombay Co-operative Societies Act, 1925. It carries on the business of banking and in the course of its business it holds government securities as its stock-in-trade. It also derives income from interest on securities, property and other sources. During the assessment years 1953-54 and 1954-55, for which the corresponding accounting years were the years ending 30th June, 1952, and 30th June, 1953, respectively, the assessee's income included interest on Government securities amounting to Rs. 9,32,657 in the assessment year 1953-54 and Rs. 6,26,610 for the assessment year 1954-55. The assessee claimed that those amounts were parts of its profits, which were exempted from tax under the notification issued under section 60 of the Indian Income-tax Act by the Central Government of the 25th August, 1925. The claim of the assessee for exemption was disallowed by the departmental authorities on the ground th...
Commissioner of Income-tax, Bombay City I Vs. S.P. Jain Overruled
Court: Mumbai
Decided on: Feb-08-1965
Reported in: [1965]56ITR724(Bom)
Y.S. Tambe, J.1. In pursuance of the order made by the Supreme Court in Civil Appeals Nos. 457 and 458 of 1960, dated 4th May, 1961, the Income-tax Appellate Tribunal has stated this case, referring to us the following question of law : 'Whether on the facts and circumstances of the case, the sum of Rs. 7 lakhs is liable to tax under section 7 of the Indian Income-tax Act ?' 2. The assessee before us is an individual. We are here concerned with the assessment year 1950-51, the corresponding accounting period being the year ended on 31st March, 1950. The assessee was an employee of Dalami Cement and Paper Marketing Co. Ltd. (hereinafter referred to as the company). The assessee joined the service on 1st April, 1943, and the terms and conditions of his appointment have later been incorporated in a letter of 11th October, 1953 (annexure 'A' to the statement of the case). We would be adverting to this letter later. Suffice it to state at this stage that the assessee was to look after the B...
The Bombay Municipal Corporation Vs. Dhondu Narayan Chowdhary
Court: Mumbai
Decided on: Feb-08-1965
Reported in: (1965)67BOMLR427
Hidayatullah, J.1. In this appeal by special leave against the judgment and order of the Principal Judge, City Civil Court, Bombay dated February 14, 1964, the only question is whether the delegation by the Commissioner, Municipal Corporation, of his functions under Sections 105B to 105E to certain officers of the Corporation was valid and proper. This question arises in the following circumstances: One Govind Hari was a monthly tenant of room No. 23 of a chawl at Chandanwadi. After his death in 1961 the tenancy devolved on his widow Anusuyabai, who took in a boarder. The chawl help-aged to the Municipal Corporation and proceedings were taken to eject Anusuyabai and the boarder under Chap. VI-A of the Municipal Corporation Act, These proceedings were initiated by one of the officers to whom the powers of the Commissioner were delegated by him under Section 68 of the Act, After due enquiry the officer passed an order evicting these persons. An appeal was filed under Section 105F of the ...
Extrusion Processes Private Ltd. Vs. Jivabhai Marghabhai Patel
Court: Mumbai
Decided on: Feb-05-1965
Reported in: (1965)67BOMLR376; [1966]36CompCas60(Bom)
Patel, J.1. The present appeal comes up from the order of Mr. Justice Kantawala in a winding up petition. 2. The respondent in this appeal had filed a winding up petition against the Extrusion Process Private Ltd., the appellant company. It is a private limited company and a substantial portion of the shares is held by the managing director and his relations and friends. In the petition for winding up serious allegations were made to show that it was proper and fit that the company should be wound up. It came first before Mr. Justice K.K. Desai for preliminary orders under rule 96 of the Companies (Court) Rules framed under the Companies Act. Desai J. dismissed the petition in limine. Against his order an appeal, being Appeal No. 32 of 1963, was filed and that appeal was heard by us on November 5, 1963. After hearing counsel on both the sides we made the following order : 'In the result, we allow the appeal, admit the petition, give a notice to the company and postpone the giving of th...
Tribhuvandas Vallabhdas Vs. Commissioner of Income-tax, Bombay South
Court: Mumbai
Decided on: Feb-03-1965
Reported in: [1966]61ITR518(Bom)
V.S. Desai, J.1. The question that arises for consideration on this reference is whether a certain transaction of the purchase and sale of silver entered into by the assessee was an adventure in the nature of trade. 2. The assessee is a Hindu undivided family, carrying on business in commission agency and money-lending over a large number of years. The karta of the assessee-family was one Vallabhdas Murlidhar until his death on the 27th December, 1944, and thereafter his son, Tribhuvandas Vallabhdas, has been acting as the karta of the family. The assessee had its head office at Yeola and its branch office at Bombay. In Samvat years 1996 and 1997, which correspond to calendar year 1939-40 and 1040-41, Vallabhdas, the then karta of the family, had purchased 111 silver bars valued at Rs. 2,01,824. These purchases were made in six instalments between the dates 12th August, 1940, and 23rd January, 1941. Although the assessee family was doing commission agency business in all kinds of goods...
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