Mumbai Court June 1972 Judgments
Lata Mangeshkar Vs. Commissioner of Income-tax, Bombay City I
Court: Mumbai
Decided on: Jun-30-1972
Reported in: [1973]88ITR336(Bom)
Kotval, C.J.1. Having heard counsel for the department and the assessee we are satisfied that this rule must be discharged. We would state our reasons somewhat fully not only because the rule was argued at considerable length and because the name of a reputed singer is involved but because the name and reputation of a solicitor who has been disbelieved is involved. 2. The assessee, Lata Mangeshkar, is a well-known playback singer and as such connected with the film world. On 23rd August, 1960, she purchased a flat in 'Prabhu Kunj' at Peddar Road in Bombay for a sum of Rs. 45,000. She had another flat at Walkeshwar in Bombay, which she sold off on 12th October, 1960, to one Vasantrai Prabhudas Jobanputra. While enquiring into the purchase and sale the Income-tax Officer found entries pertaining to a sum of Rs. 95,000 in the books of the assessee. A sum of Rs. 95,000 was alleged to have been borrowed by her on hundi loans. The Income-tax Officer called upon her to explain these alleged l...
Tag this Judgment!Ajit Investment Co. Private Ltd. and anr. Vs. K.G. Malvandkar, Sub-reg ...
Court: Mumbai
Decided on: Jun-30-1972
Reported in: [1974]95ITR546(Bom)
Kantawala, J. 1. The petitioners herein have filed this petition under article 226 and 227 of the Constitution praying for a writ of mandamus against respondent No. 1 directing him to register under the provisions of the Indian Registration Act the Indenture of Contributory First Legal Mortgage dated August 10, 1964, copy whereof is at exhibit B to the petition, and to endorse thereon the certificate of registration as required by the said Act. It is alternatively prayed that a writ of mandamus be issued directing respondent No. 1 to register the said deed pending, until the tax clearance certificate is obtained by the confirming parties to the said mortgage deed, viz., Ramabai Tricumji Mirani and Chandrakant Tricumji Mirani. One Tricumji Mirani, since deceased, was at all material times the owner of an immovable property known as 'Mirani Nagar', situate at Mulund, Bombay. On or about June 19, 1956, Tricumji Mirani created an equitable mortgagor on the said property in favour of Ishwar...
Tag this Judgment!Ajit Investment Co. Pvt. Ltd. and anr. Vs. K.G. Malvadkar and ors.
Court: Mumbai
Decided on: Jun-29-1972
Reported in: AIR1973Bom285; (1973)75BOMLR166; 1973MhLJ552
Kantawala, J. 1. The petitioners herein have filed this petition under Articles 226 and 227 of the Constitution praying for Writ of Mandamus against respondent No.1 directing him to register under the provisions of the Indian Registration Act the Indenture of Contributory First Legal Mortgage dated August 10, 1964, copy whereof is at Exh. B to the petition, and to endorse thereon the certificate of registration as required by the said Act. It is alternatively prayed that a Writ of Mandamus be issued directing respondent No.1 to register the said mortgage deed qua the mortgagor and to keep the registration of the said deed pending, until the tax clearance certificate is obtained by the confirming parties to the said mortgage deed viz., Ramabai Tricumji Mirani and Chandrakant Tricumji Mirani. One Tricumji Miran, since deceased, was at all material times the owner of an immovable property known as 'Mirani Nagar', situate at 1956, Tricumji Mirani created an equitable mortgage on the said p...
Tag this Judgment!Cable and Wireless Ltd. Vs. V.H. Gangal and anr.
Court: Mumbai
Decided on: Jun-26-1972
Reported in: [1973]90ITR84(Bom)
K. K. Desai, J.1. In this petition under article 226 of the Constitution the petitioner-company has challenged the legality and correctness of the order, dated March 30, 1967, whereby the first respondent, Income-tax Officer, in computing the income-tax liability computed the capital gains made by the petitioner-company for the assessment year 1962-63 at Rs. 47,97,735. 2. The relevant facts are as follows : 3. The assessee-company, which is registered in the United Kingdom, held a substantial share capital of an Indian company of the name of Cable and Wireless Ltd. and carried on the business of this company as its subsidiary company. This Indian company was taken over by the Government of India with effect from January 1, 1947, and went into voluntary liquidation from May 11, 1949. Between September, 1949, and September, 1961, this Indian company in liquidation paid five different amounts aggregating to Rs. 1,10,26,921 to the assessee-company. Out of these, two payments were made out ...
Tag this Judgment!R.B. Khajotia Vs. A.S.T. Zaidy and anr.
Court: Mumbai
Decided on: Jun-26-1972
Reported in: 1973CriLJ1499
ORDERBhole, J.1. The petitioner here is the accused who is aggrieved by the order passed by the learned Addl. Chief Presidency Magistrate, Esplanade, Bombay, that he should give his specimen handwriting to the Court for sending the same to the handwriting expert for his opinion as to whether the particular disputed letter was in the handwriting of the accused. Complainant Zaidy had filed a complaint on 9th of August 1971 against the accused under Sections 500, 504 and 506, IPC During the course of the proceedings the complainant filed an application praying that the accused be directed to give his specimen handwriting in Court for use thereof by the handwriting expert to opine whether the letter dated 3rd June, 1971 which is the subject-matter of the dispute was in the handwriting of the accused and whether he had signed the same. The accused submitted that he cannot be directed by the Court to give his specimen handwriting as prayed inasmuch as there is a constitutional bar under Arti...
Tag this Judgment!Arvind N. Mafatlal and ors. Vs. Union of India and ors.
Court: Mumbai
Decided on: Jun-23-1972
Reported in: [1973]90ITR429(Bom)
K.K. Desai, J.1. One Navinchandra Mafatlal died at Bombay on August 31, 1955, prior thereto making and publishing his last will and testament, whereof the petitioners are the executors. In connection with the wealth-tax liability, for the assessment year 1961-62, of the estate of Navinchandra Mafatlal, the petitioners, as executors, were assessed under the assessment order dated January 16, 1962, and a claim for wealth-tax of Rs. 1,43,683.88 was made against the petitioners by a notice of demand dated February 15, 1962. The petitioners paid that amount on March 27, 1962, though on certain points the petitioners filed an appeal, which was dismissed by the Appellate Assistant Commissioner by his order dated June 2, 1962. The Income-tax Appellate Tribunal, in further appeal, by its appellate order dated January 20, 1964, reduced the liability, from the above sum to Rs. 1,30,485.40. 2. In the case of Jamnadas v. Commissioner of Wealth-tax, the executors of the estate of one Sodradevi N. Da...
Tag this Judgment!Commissioner of Income-tax, Bombay City Ii Vs. U.M. Shah, Proprietor, ...
Court: Mumbai
Decided on: Jun-22-1972
Reported in: [1973]90ITR396(Bom)
Kotval, C.J.1. While it is not the practice of this court to give reasons when discharging a rule issued, we depart from that long standing practice because we have been recently directed by the Supreme Court to give reasons, vide Commissioner of Income-tax v. Daulatram Rawatmall and Reform Flour Mills P. Ltd. v. Commissioner of Income-tax. 2. Having heard counsel for both the parties we are satisfied that in this case the rule ought to be discharged. The dispute relates to an amount of Rs. 2,77,500 which the Income-tax Officer added back as the income of the assessee from undisclosed sources. The details regarding this amount are mentioned in paragraph 4 of the Income-tax Officer's order. The assessee's case was that these are genuine transactions of borrowings on hundies from various parties. The Income-tax Officer has himself said that 'complete details have been furnished by the assessee in respect of loans from these bankers'. The assessee had given the names, addresses and the am...
Tag this Judgment!Blaise Louis and ors. Vs. the Nagpur University, Nagpur and anr.
Court: Mumbai
Decided on: Jun-22-1972
Reported in: AIR1973Bom5; ILR1973Bom1172; 1972MhLJ879
Chandurkar, J.1. This petition filed by some students challenging the decision of the Executive Council of the Nagpur University cancelling certain examinations has brought to light the enormous proportions I which the malady of mass copying has seriously affected the recent examinations held by the Nagpur University and the failure of University Authorities to conduct the examination held by it in an atmosphere which is normally necessary to enable the examinees to put in their performance on the basis of which their academic standards could be judged. The undergraduate examinations for several courses were held by the University from 30th March to 6th May 1972 and the post graduate examinations were held from 11th April to 29th April, 1972. These examinations were held at several centres. The petition is concerned with the examinations which took place at the St.Francis de Sales College Centre. Hislop College Centre Nagpur Mahavidyalaya Center. Dr. Ambedkar College Centre G.S.College...
Tag this Judgment!Nana Ram Kshirsagar and ors. Vs. State of Maharshtra
Court: Mumbai
Decided on: Jun-22-1972
Reported in: 1973CriLJ1665; 1973MhLJ274
ORDERBhole, J.1. The three petitioners-accused are aggrieved by an order of adjournment with costs, passed by the Judicial Magistrate, First Class. Akkalkot. The accused asked for an adjournment on the ground that their lawyer Mr. Dhamankar was unable to attend the Court because of his illness. The lawyer had also sent a note with his client saying that he was unable to attend the Court by undertaking journey from Sholapur to Akkalkot On that day because he was suffering from flu and therefore he requested the Court to adjourn the case for a week. The learned Magistrate adjourned the case subject to Payment of costs to the prosecution. It is this order which was challenged by the accused before the Court of Session. Sholapur, The learned Sessions Judge having regard to the authorities cited before him including an unreported judgment of my learned brother Chandrachud, J. in Criminal Revn. Appln. No. 467 of 1962 delivered on 11-9-1962 (Bom) is of the view that the Magistrate would have ...
Tag this Judgment!Phiroze Sorabji Parekh Vs. B.M. Kaul and anr.
Court: Mumbai
Decided on: Jun-15-1972
Reported in: (1973)ILLJ344Bom
1. In this petition under Art. 226 of the Constitution the petitioner who is employed in the Western Railway of the Government of India has challenged the order dated May 5, 1970, reverting the petitioner who was officiating as head clerk in the scale of Rs. 210-380 to the post of a clerk in the scale of Rs. 110-180 with effect from May 4, 1970. The relevant facts are as follows : 2. The petitioner was absorbed in railway service as Guard Grade 'C' on December 19, 1955. He was confirmed in that post on February 7, 1956. He had to give what is described as vision test from time to time. He failed in that test in January, 1965. He was accordingly declared unfit to hold the post of a guard on January 8, 1965. In that post the grade of salary was Rs. 130-225 with running allowance and the petitioner's remuneration in January, 1965, was basic monthly salary of Rs. 166 with running allowance of Rs. 75. The petitioner was entitled to be re-employed and absorbed in the alternative employment a...
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