Mumbai Court August 1971 Judgments
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H. Holck Larsen Vs. Commissioner of Income-tax, Bombay City Ii
Court: Mumbai
Decided on: Aug-10-1971
Reported in: [1972]85ITR285(Bom)
Chandrachud, J.1. The assessee, H. Holck Larsen, was a partner in the firm of Messrs. Larsen & Toubro, which, on the 7th of February, 1946, was converted into a private limited company. On such conversion the assessee was allotted 53,486 equity shares of Rs. 10 each, against his interest in the partnership firms. He purchased, in addition, 1,875 equity shares for cash consideration. In 1950, so we are informed, the company was converted into a public limited company and in course of time the assessee became the chairman of its board of directors. 2. From the 1st of April, 1947, to the end of March, 1954, the assessee acquired 1,994 shares of the company, all the which were offered by the company as right shares. During this period, the assessee sold 1,550 shares from his total holding. He was assessed for these years as an investor. He acquired further right shares and sold shares from his holding in the subsequent years ending 31st of March, 1958, and he was assessed for these years a...
C.H. Shah Vs. S.S. Malpathak and ors.
Court: Mumbai
Decided on: Aug-05-1971
Reported in: AIR1973Bom14; (1972)74BOMLR505; 1972MhLJ816
ORDER1. In the course of the examination-in-chief of the plaintiff's son Lalbhai Shah. Mr. M. H. Shah who appeared for the plaintiff sought to tender the originals of municipal bills-cum-receipts for the period October 1968 to March 1969 without proving those documents in the normal way, it being his contention that they were public documents and there should, therefore, be a presumption of genuineness in their favour. Mr. Dalal objected to those documents being tendered in evidence without being duly proved. The said bills-cum-receipts were then marked X-1 by me merely for the purpose of identification and I had reserved my ruling in regard to their admissibility as the point raised is one of frequent occurrence and of some importance.2. It will be convenient at the outset to refer to the relevant sections of the Evidence Act. Section 61 of the Evidence Act provides that the contents of documents may be proved either by primary or secondary evidence; and Section 62 tells us that prima...
Sulabai Jagannath Vharkate Vs. Jagannath Sonaji Vharkate
Court: Mumbai
Decided on: Aug-05-1971
Reported in: (1972)74BOMLR295; 1972MhLJ553
Malvankar, J.1. This is a reference by the learned Sessions Judge. Bhir, in Criminal Revision Application No. 54 of 1970 before him. It arises this way. The petitioner before the learned Sessions Judge had, obtained an order for maintenance under Section 488, Criminal Procedure Code against her husband. When the husband remained in arrears amounting to Rs. 690, she applied for executing the order for the recovery of the amount of arrears. In that application, her husband alleged in his reply that the petitioner had committed acts of adultery and had given birth also to a child. When the application of the petitioner came up for hearing before the learned Magistrate, the petitioner and her advocate remained absent, and. the learned Magistrate passed the following order:In view of the orders passed on Exs. 7 and 8, the applicant is directed to remain present before L.M.O., Bhir, on 22.12.1970 on payment of Rs. 10/- towards her T.A. and D.A. L.M.O. be informed accordingly.Being aggrieved ...
Commissioner of Income-tax, Bombay City I Vs. Tanubai D. Desai
Court: Mumbai
Decided on: Aug-03-1971
Reported in: [1972]84ITR713(Bom); 1972MhLJ517
Mody, J.1. The basic point of law falling for our determination in this reference under section 66(1) of the Indian Income-tax Act, 1922, is whether interest earned by a practicing solicitor on moneys held by him in the client's account are includible in the computation of total income in his personal assessment. The reference concerns four assessment years 1956-57 to 1959-60, the relevant accounting periods being the calendar years 1955 to 1958, respectively. 2. The assessee is a practicing solicitor of this court. In the course of carrying on his profession the assessee used to receive moneys from or on behalf of his clients. The moneys so received were deposited by him in a separate current account with the then Imperial Bank of India up to 13th August, 1954. On 13th August, 1954, the assessee withdrew from that account a sum of Rs. 3,25,000 and placed it in a fixed deposit with the Chartered Bank. The assessee, thereafter, renewed from time to time the said deposit together with in...
The Chief Officer, Sangli Municipal Council Vs. the Khadya Peya Vikret ...
Court: Mumbai
Decided on: Aug-02-1971
Reported in: (1972)74BOMLR727
Nathwani, J.1. this appeal the main question relates to licence fee or fees payable by manufacturers-cum-retail-dealers of articles of food under the Prevention of Food Adulteration Act, 1954 (hereinafter referred to as the Act) and turns on a proper construction of categories of persons, i.e. manufacturers and dealers, wholesale or retail, mentioned in Appendix (1) in the Schedule to the Rules framed by the Maharashtra Government under the Act.2. The facts leading to this appeal may briefly be stated. The plaintiff Association, respondent No. 1, (hereinafter referred to as the Association) is a trade union registered with the Registrar of Trade Unions under the Bombay Trade Union Act. Owners of hotels and restaurants at Sangli are members of the Association. They prepare and serve tea and eatables in their hotels and restaurants. In exercise of the powers conferred upon them under the Act, the Central Government and the Maharashtra State Government have framed rules for giving effect ...
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