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Mumbai Court February 1970 Judgments

Feb 27 1970

Tukaram Sitaram Gore Vs. State

Court: Mumbai

Decided on: Feb-27-1970

Reported in: AIR1971Bom164; (1970)72BOMLR492; 1971CriLJ767; 1971MhLJ79

1. This is an appeal by the accused who has been convicted by the learned Presidency Magistrate, 29th Court, Dadar, of the offence under Section 304-A of the Indian Penal Code and sentenced to one year's rigorous imprisonment. The facts of the prosecution case are that there is a road somewhere near Wadala, known as Rafi Ahmed Kidwai Road which is in four lanes, each of which is separated from the other by a slightly raised reservation track for pedestrians. It has been conceded before me by the learned Assistant Government Pleader, Mr. Gambhirwala, after takinginstructions from an officer of the Traffic Control Department in Court, that of these four lanes, the two eastern lanes are one way, namely, for traffic proceeding from North to South; and the two western lanes are for traffic proceeding the other way, namely, from South to North. It has also been conceded by Mr. Gambhirwala after taking instructions as aforesaid, that the outer lanes on either sides, that is, the lanes running...

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Feb 27 1970

Bhika Poona Kanpate Vs. the Civil Judge, Junior Division, Gondia and o ...

Court: Mumbai

Decided on: Feb-27-1970

Reported in: AIR1971Bom277; (1971)73BOMLR352; ILR1971Bom654; 1970MhLJ648

Deshmukh, J.1. Both these petitions are being disposed of on a common question of law relating to limitation and hence this order will govern both.2. In these two petitions, elections to Ward No. 1 and Ward No. 3 of village Ledada, tahsil Gondia, District Bhandara are being challenged. According to the election programme declared the polling took place on 21-9-1969. The date for counting was 23-9-1969. After the voting took place as scheduled, the Returning Officer held counting at Gondia on 23-9-1969 and at the end of the counting declared the election results on the same day and in his office at Gondia, An attempt was made by the two petitioners to file a writ petition in this Court immediately after the declaration of the results. That petition was not entertained on the ground that an election petition was provided under the Act and when a specific and adequate remedy is provided by the Act, ordinarily this Court will not entertain a writ petition. That writ petition was then withd...

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Feb 27 1970

Dev Chavata and anr. Vs. Ganesh Mahadeo Deshpande and anr.

Court: Mumbai

Decided on: Feb-27-1970

Reported in: AIR1970Bom412; (1970)72BOMLR469

1. This is a plaintiffs' first appeal against the judgment and decree dated August 5, 1961, passed by the District Judge at Kolhapur dismissing the plaintiffs' suit under Section 50 of the Bombay trusts Act, 1950. The plaintiffs filed the suit on behalf of Shri Dev Chavata of Tambulwadi in Chandgaa Taluka for recovery of possession from defendant No. 1 of an agricultural land tearing survey No. 77-/2 admeasuring 26 gunthas, assessed at Rs. 3.48 np., relyingon a decision of the Assistant CharityCommissioner dated November 5, 1954. Acertified copy of the decision of the Assistant Charity Commissioner is at Ex. 86.The said decision was given by the Assistant Charity Commissioner under Section 79 of the Bombay Public Trusts Acton an application made by plaintiff No. 1for a certificate to declare that the suitland was the Devasthan Inam land of ShriDey Chavata. The certificate given by theAssistant Charity Commissioner is atEx. 106. 2. Defendant No. 1 (respondent No. 1)admitted in his writt...

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Feb 27 1970

Shewaram D. Bhatia Vs. Commissioner of Income-tax, Bombay City Ii

Court: Mumbai

Decided on: Feb-27-1970

Reported in: [1971]82ITR638(Bom)

Mody, J.1. This a reference under section 66(2) of the Indian Income-tax Act, 1922. 2. One Shewaram D. Bhatia was assessed to income-tax in respect of the two assessment years 1947-48 and 1948-49. In respect of each of those two years Shewaram had two different accounting years in respect of different sources of his income, the later of the two years ending on 31st March of each year. After the assessments were over, Shewaram died on 12th September, 1950. He left him surviving as his only heirs his wife, an adopted son and a daughter. Both the latter were minor at all times material to this reference. After his death, a notice was issued under section 34(1) (b) of the Income-tax Act. The notice was addressed to 'late Shri Shewaram D. Bhatia by legal heir, his widow, Parmeshwaribai.' The notice was served on one Pessumal on 29th March, 1956. Thereafter, Parmeshwaribai with her letter dated 29th October, 1956, sent two returns, one in respect of each of the said two years. IN the coverin...

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Feb 27 1970

Bhagwati Devi Vs. Nagpur Corporation

Court: Mumbai

Decided on: Feb-27-1970

Reported in: (1971)73BOMLR359; 1970MhLJ624

Bhole, J.1. This is an application in revision under Section 388 of the City of Nagpur Corporation Act, 1948, and it arises out of an order of assessment of property tax on certain houses of the applicant held by him within the Nagpur Municipal area. It appears that the applicant was paying certain property tax to the Municipal Corporation and the Municipal Corporation wanted to enhance the property tax. Accordingly, therefore, a notice dated March 16, 1962, was issued to the applicant under Section 127 of the City of Nagpur Corporation Act (hereinafter called the Corporation Act). The notice was served on the applicant on March 19, 1962. This was a notice for the enhancement of the property tax.2. The applicant, therefore, had served a notice of objection to the enhanced valuation of the property under Section 128 of the Corporation Act. There was an investigation by the Objection Officer, and the Objection Officer dismissed the objection raised by the applicant. Accordingly, therefor...

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Feb 26 1970

Commissioner of Income-tax, Bombay City I Vs. Solomon Moses

Court: Mumbai

Decided on: Feb-26-1970

Reported in: [1971]81ITR30(Bom)

K.K. Desai, J.1. The question of law in this reference under section 66(1) of the Indian Income-tax Act, 1922, is : 'Whether, on the facts and in the circumstances of the case, the amount of Rs. 12,841 is a proper deduction as bad debt or loss incidental to the business of the assessee ?' 2. The facts of the case, shortly stated, are as follows : The respondent carried on business as a commission agent and he was treated as agent of two non-resident principals, respectively, being Messrs. Shoba Menahim and Mesha Berin Cohen. The respondent purchased goods in India on behalf of these two non-residents and exported the same for delivery to them. For the year 1943-44, the tax liability of the respondent in respect of the non-resident, Shoba Menahim, was determined at Rs. 1,863. For the years 1943-44 to 1947-48 (inclusive) the respondent's tax liability on behalf of Mesha Berin Cohen was determined at Rs. 10,978. In the accounting year 1950, the respondent contended that these two non-resi...

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Feb 26 1970

Commissioner of Income-tax, Poona Vs. H.G. Date

Court: Mumbai

Decided on: Feb-26-1970

Reported in: [1971]82ITR71(Bom)

K.K. Desai, J.1. In this reference under section 66(2) of the Indian Income-tax Act, 1922, made at the instance of the revenue, the following two questions of law arise for decision : '(1) Whether, on the facts and in the circumstances of the case, there was any evidence before the Tribunal to justify the finding that there was no market for sugarcane produced by the assessee and (2) Whether, on the facts and in the circumstances of the case, the income received by the assessee was agricultural income within the meaning of the Indian Income-tax Act ?' 2. The short facts leading to the above reference may be summarised as follows : For a number of years prior to the assessment year 1952-53, the respondent-assessee, being the owner of about 93 acres of land situated at Phaltan on th southern and/or right bank of river Nira, cultivated sugarcane on his lands. He owned three heavy horse power engines for crushing sugarcane and converted sugarcane into jaggery for sale in the market. He was...

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Feb 26 1970

The State of Maharashtra Vs. Century Spinning and Manufacturing Co., L ...

Court: Mumbai

Decided on: Feb-26-1970

Reported in: (1970)72BOMLR585; 1971MhLJ1022

Vimadalal, J.1. This is an application filed by the State to revise the Order passed by the Additional Chief Presidency Magistrate, Mr. M. M. Dhruv, on April 29, 1969 discharging all the four accused under Section 251A(2) of the Code of Criminal Procedure in respect of an offence under Section 120B of the Indian Penal Code read with Section 7 of the Essential Commodities Act, 1955 with which they were charged, as well as of the substantive offence under the said Section 7 of the latter Act.2. I must, at the outset, state the facts necessary for the purpose of disposing of this Revision Application. The first accused company is a textile mill which manufactures, amongst other things, Dhotis of a brand called 'Paramsukh.' The second accused is the President of the Executive Committee of the mill and is in overall charge of the production of the mill and controls its day-to-day working. The third accused is the Vice-President (Works) and controls the production of cloth manufactured by th...

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Feb 25 1970

Kamalesh Dashrath Fokmare and anr. Vs. Sukudoe Pundlik Mahalle

Court: Mumbai

Decided on: Feb-25-1970

Reported in: AIR1972Bom81

ORDER1. An important question which arises in this case and has been very elaborately argued is whether a Tahsildar in the exercise of the powers under Section 30 of the Bombay Tenancy and Agricultural Lands (Vidarbha Region) Act, 1958, hereafter referred to as the Tenancy Act, can make an order directing the tenant to pay arrears of rent which had fallen due before the Tenancy Act came into force. The petitioners are the landlords of survey number 37/1, area 7 acres 34 gunthas, situated at Chandur, Taluq and district Akola. This field originally belonged to Bhikaji the grand-father of the petitioners and devolved on them by virtue of a will made by Bhikaji, who died on 21-8-1957. It is not disputed that the petitioners, had a right to recover lease money in respect of the years 1954-55, 1955-56 and 1956-57. They had served a notice on 30-11-1959 purporting to be one under Section 19 of the Tenancy Act terminating the tenancy of the respondent-tenant in case he failed to pay Rs. 480 as...

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Feb 25 1970

Official Liquidator, Nagpur Glass Works Ltd. Vs. (In Liquidation) V.D. ...

Court: Mumbai

Decided on: Feb-25-1970

Reported in: (1971)73BOMLR333; [1971]41CompCas524(Bom); 1970MhLJ686

Nain, J.1. These are two applications for the renovation of the ex parte order dated 27th August 1969, for the examination of the directors of the Nagpur Glass Works Ltd. - a company under winding-up under the provisions of section 488 of the Companies Act, 1956. The said order was made by the learned company judge sitting in chambers at Bombay.2. There is a controversy between the directors on the one hand and the official liquidator on the other as to whether the examination is a private examination under the provisions of section 477 or public examination under section 478 of the Companies Act. Section 477 gives power to the court to summon persons suspected of having property or books or papers of the company or who are suspected to be indebted to the company or who are capable of giving information concerning the promotion, formation, trade, dealings, property, books or papers or affairs of the company. Section 477 provides for private examination of such person. Section 478 provi...

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