Mumbai Court February 1967 Judgments
Browse smarter
Open an 18-section brief on any judgment
Structured AI Brief in seconds on any result - plus Semantic Search when you need meaning, not just keywords.
- AI Brief & Ask
- Semantic AI Search
- Devil's Bench
Credentials emailed - log in to pick up where you left off.
Manna Ramji and Co. Vs. Commissioner of Income-tax, Poona
Court: Mumbai
Decided on: Feb-11-1967
Reported in: [1967]65ITR542(Bom)
Kotwal, C.J.1. The question referred for our decision is as follows : 'Whether, on the facts and circumstances of the case, the sum of Rs. 1,05,074 received by the applicant as compensation from the Government is taxable as income of the applicant or is a capital receipt in its hands ?' 2. The question arises with reference to the assessment year 1951-52, the account year being the Samvat year 2006, i.e., from October 22, 1949, to November 9, 1950. The facts, upon which the reference came to be made, are briefly as follows : The assessee is an unregistered firm by the name of Manna Ramji & Co. In the year 1944 they were doing business at Poona as timber merchants. For the purpose of their business they had six sheds in which they used to stock their timber and an office premises. It appears that the proprietor had a residential house in Poona. On May 19, 1944, during the last war, the Collector of Poona requisitioned the above premises for the purpose of godowns for storage of food gra...
National Union of Commercial Employees and ors. Vs. Industrial Tribuna ...
Court: Mumbai
Decided on: Feb-10-1967
Reported in: [1967(15)FLR351]; (1967)ILLJ643Bom
Tarkunde, J.1. This petition has been filed by the National Union of Commercial Employees for a writ or direction to set aside an award passed by the industrial tribunal, respondent 1 to this petition, in a dispute which was referred for its adjudication. The dispute was raised by the workmen who are employed in Bombay By three concerns, A.H. Wheeler & Co. (Private), Ltd., the Wheeler Distributors (Private), Ltd., and the Symonds Distributors (Private), Ltd., which are respondents 2 to 4 to; this petition. These concerns have their head offices in Allahabad and branch offices in Bombay. All the shareholders of the three concerns belong to a family consisting of two brothers, their wives and their sons. Respondent 2, A.H. Wheeler & Co., is an old concern which does business of booksellers and has a large number of stalls in various railway stations. Till 1962 all the thirty workmen who are interested in this dispute, and who are represented by the petitioner-union, were the employees of...
Chimanlal Chunilal and Co. Vs. Commissioner of Income-tax, Bombay
Court: Mumbai
Decided on: Feb-08-1967
Reported in: [1967]65ITR303(Bom)
V.S. Desai, J.1. The questions arising on this reference under section 66(1) of the Indian Income-tax Act, 1922, relate to the assessee's assessments for the assessments years 1958-59 and 1959-60 for which the relevant previous years are the Samvat years 2013 and 2014 respectively. The original assessment of the assessee for the assessment year 1958-59 was made on June 30, 1959, on a total computed income of Rs. 59,413. In the said computation a sum of Rs. 53,008, which was claimed as a bad debt in the account of one Gopaldas Champshi, was allowed by the Income-tax Officer. This amount of Rs. 53,008 included a sum or Rs. 19,453 which represented the valan profits made by the assessee in certain speculative transactions in the Samvat year 2011 and were due to it from the said Gopaldas Champshi and were, therefor, debited to his account. They were, however, not realised and ultimately in the relevant accounting year they were written off and claimed as bad debt along with the other dues ...
Vasanji Ghela and Co. Vs. the State of Maharashtra and anr.
Court: Mumbai
Decided on: Feb-08-1967
Reported in: (1967)69BOMLR598; 1967MhLJ855; [1968]22STC104(Bom)
K.K. Desai, J.1. In this petition under Articles 226 and 227 of the Constitution the petitioners have challenged the correctness and legality of the decision of the Maharashtra Sales Tax Tribunal dated 24th September, 1965, whereby the Tribunal rejected the petitioners' application requiring the Tribunal to refer to the High Court questions of law mentioned in the application for reference. 2. The short facts leading to the application for reference and the above decision may be summarised as follows : Petitioner No. 2 was at all material times a partner in petitioner No. 1 firm being a registered dealer under the Sales Tax Act. In connection with the sales tax liability of petitioner No. 1 firm hereinafter referred to as the petitioner-firm for the period from 1st April, 1950, to 31st October, 1952, returns were filed by the petitioner-firm. The return in respect of the quarter ending 31st October, 1952, was filed on 2nd December, 1952. The Sales Tax Officer disposed of the question o...
Baburao Laxman Muley Vs. Shionath Mahadeo
Court: Mumbai
Decided on: Feb-08-1967
Reported in: (1967)69BOMLR734; 1967MhLJ670
Deshmukh, J.1. This appeal has been filed by the original defendant against whom a decree for possession of the suit land has been passed by the trial Court which is confirmed by the first appellate Court.2. The plaintiffs are the owners of S. No. 28 from Udanapur, tahsil Mehkar, district Buldana and the deceased defendant Laxman was let into possession of this land as lessee for the year 1956-57. It is common ground that defendant Laxman became a protected lessee under the provisions of the Berar Regulation of Agricultural Leases Act. Though in the plaint it was alleged that the defendant was a partner in cultivation, the trial Court has given a finding that the defendant was a tenant for the year 1955-56. If he became a lessee for one year under the provisions of the Berar Leases Act, his term would be extended as laid down by the statute and that would make him a protected lessee under Section 3 of the said Act. In the District Court, the finding given by the trial Court was not cha...
Trustees of Putlibai R.F. Mulla Trust Vs. Commissioner of Wealth-tax
Court: Mumbai
Decided on: Feb-07-1967
Reported in: [1967]66ITR653(Bom)
Kotval, C.J.1. We are concerned in this reference with the assessment of the trustees of the Putlibai R. F. Mulla Trust to wealth-tax for years 1957-58, 1958-59 and 1959-60. The relevant valuation dates are March 31, 1957, March 31, 1958, and March 31, 1959. 2. The trust was declared on the 14th of September, 1931, by Putlibai R. F. Mulla for the benefit of herself, her children and their spouses and her grandchildren. The relevant clauses of that trust are clauses (c) to (g), both inclusive, and are, for convenience of reference, reproduced below : '(c) During the lifetime of the settlor and her husband to divide the net rents, profits, interest dividend and income (hereinafter for brevity's sake referred to as the net income) into six equal parts and to pay one equal part to the settlor and to divide the remaining five parts amongst the settlor's children in equal shares until the time hereinafter mentioned. (d) In case the settlor predeceases her husband, then on the death of the se...
Volkart Brothers and ors. Vs. Income-tax Officer, Companies Circle Iv( ...
Court: Mumbai
Decided on: Feb-06-1967
Reported in: [1967]65ITR179(Bom)
V.S. Desai, J.1. This is a petition under article 226 of the Constitution of India challenging the orders of rectification under section 154 of the Indian Income-tax Act made on February 8, 1965, by the respondent of the assessments of the petitioner No. 1 firm for the assessment years 1958-59, 1960-61, 1961-62 and 1962-63 and for quashing the said orders and the subsequent notices of demand issued in pursuance thereof dated February 9, 1965. The petitioners Nos. 2 and 3 are the two partners of the petitioner No. 1 firm and the firm as well as the partners are being assessed in India as non-residents. The petitioner-firm was duly registered under the Indian Income-tax Act, 1922, and also under the Income-tax Act of 1961. In the original assessments of the firm for the relevant assessment years with which we are concerned, the assessments were made on the slab relates applicable to registered firms in the respective Finance Acts. In the individual assessments of the partners their respe...
Commissioner of Income-tax Vs. Trustees of Sir Kikabhai Premchand Trus ...
Court: Mumbai
Decided on: Feb-06-1967
Reported in: [1967]65ITR213(Bom)
Kotval, C.J.1. The following question has been referred for our decision : 'Whether clause 1(c) of the trust deed as subsequently amended by deeds dated March 31, 1950, and July 15, 1953, came into operation immediately following the deed of relinquishment dated May 20, 1955, executed by Lady Kikabhai and as such the income that accrued or arose to the trustees from the trust properties from May 20, 1955, onwards was exempt under section 4(3)(i) of the Ac ?' 2. The brief facts upon which the question has been referred are as follows : 3. On 24th October, 1944, the late Sir Kikabhai Premchand, the settlor, executed a trust deed in respect of 300 shares of the Bank of India Ltd. and 100 shares of the Bombay Life Insurance Co. Ltd. The provisions of the trust deed were that the income from the trust property was to belong to Sir Kikabhai Premchand during his lifetime. On his death the income was to go to Lady Kikabhai Premchand if she survived him. By clause 1(b) of the trust deed, Lady K...
Jagannath Pandurang and ors. Vs. Bombay Gas Company Ltd., and anr.
Court: Mumbai
Decided on: Feb-06-1967
Reported in: (1967)ILLJ819Bom
Tarkunde, J.1. This petition has been filed by 118 workmen employed by respondent 1, the Bombay Gas Company, Ltd. The petitioners seek to challenge under Arts. 226 and 227 of the Constitution a decision given by the Bombay Small Cause Court as the appellate authority under the Payment of Wages Act. 2. The facts leading to this petition are these : Petitioners 1 to 14 are employed by the respondent-company as syphon pumpers. Petitioners 15 to 8o are the workers of the mains department of the respondent-company. These petitioners (petitioners 1 to 80) filed applications for the payment of overtime wages to the authority under the payment of Wages Act. The applications were heard and disposed of by the additional authority under that Act. Petitioners 81 to 118 are workers of the mains, heating appliances and fittings department of the of the respondent-company. They filed applications for payment of wages for weekly off days to the authority under the Payment of Wages Act these applicatio...
Abdulkadar Ebrahim Sura and anr. Vs. Kashinath Moreshwar Chandani and ...
Court: Mumbai
Decided on: Feb-06-1967
Reported in: AIR1968Bom267; (1967)69BOMLR848; 1968MhLJ223
Patel, J.(1) These two appeals arise out of proceedings under the Fatal Accidents Act and are filed on behalf of the claimants. The accident which gave rise to this occurred on November, 18, 1959 between 4.50 and 5.00 P. M. opposite Sacred Heart Boy's High School, Andheri, on the Ghodbunder Road. At this time, defendant No. 2 Lakir Ali was driving a truck belonging to defendant No. 1. Even though the traffic was stopped defendant No. 2 drove the truck and while overtaking a bus from the left without any warning knocked down two ladies, as a result of which they died. The names of the deceased are Hayatibai and Rukhanbai. Appeal No. 160 of 1962 arises out of proceedings commenced by Hayatibai's husband Abdulkadar Ebrahim Sura and her mother Amanbai Mulla Esmailji Gleetwalla. Appeal No. 161 of 1962 arises out of proceedings commenced by the husband Abdulabhai and children of Rukyabai.(2) In the first case, the applicants claimed a sum of Rs. 5, 860 in respect of medical expenses, funeral...
- ‹ Prev
- 1
- 3
- Next ›
- Last »