Mumbai Court April 1981 Judgments
Mohmood Abubukar Marwari Vs. Union of Indian and Others
Court: Mumbai
Decided on: Apr-23-1981
Reported in: 1982CriLJ53
Pratap, J.1. This petition under Article 226 of the Constitution questions the validity of the order of detention dated July 1, 1975, under section 3 of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974, against one Yusuf Abdulla Patel, the brother-in-law of the petitioner herein, against whom in turn a show cause notice was issued under the provisions of the Smugglers and Foreign Exchange Manipulators (Forefeiture of Property) Act, 1976.2. Facts and circumstances, briefly stated are as follows :-In September, 1974, an order of detention was made against the said Yusuf Patel under section 3(1) of the Maintenance of Internal Security Act. This order was challenged under, Articles 226 and 227 of the Constitution. In the meanwhile, Parliament enacted the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act (hereinafter the said Act). By virtue thereof, the above order lapsed and challenge thereto no longer survived. In december, 1...
Tag this Judgment!Commissioner of Income-tax Central, Bombay Vs. Dharamchand Jalan
Court: Mumbai
Decided on: Apr-22-1981
Reported in: [1983]140ITR972(Bom); [1981]7TAXMAN307(Bom)
Chandurkar, J.1. The assessment of the assessee for the year 1958-59 was completed by the ITO on January 31, 1962, and the total income assessable to tax was found to be Rs. 51,479. Partial relief was given to the assessee, in appeal, by the AAC, who reduced the total income to Rs. 49,008.2. The assessment proceedings were, however, reopened by the ITO, and Rs. 3,000 was added to the total income on account of the value of perquisites received by the assessee in the form of rent for the residential accommodation from Bharat Barrel & Drum ., of which he was the director. A further sum of Rs. 100 was added on account of dividend income received on the shares in that company held by him.3. In the appeal filed by the assessee before the AAC, one of the points raised was that he was a partner in the firm. M/s. Lokenath Tolaram, in which he had suffered a loss of Rs. 3,221 in the assessment year in question, that is, 1958-59, and the ITO had not set off the said loss in the original assessme...
Tag this Judgment!Commissioner of Income-tax, Bombay City-iii Vs. Bank of India
Court: Mumbai
Decided on: Apr-21-1981
Reported in: (1982)26CTR(Bom)223; [1982]136ITR218(Bom)
Sawant, J.1. The question that falls for consideration in the present reference relates to the computation of the capital base of the assessee under the Super Profit Tax Act, 1963 (hereinafter referred to as 'the Act'), and the precise question is whether secret reserves maintained by the assessee-bank are includible in the capital of the assessee.2. The assessee is a banking company and the assessment year is 1963-64 when the Act was applicable to the assessee. The computation of the super profits tax is to be made in accordance with the rules given in the Act. The rules contained in Sch. II to the Act provide for the computation of the capital base which computation is necessary for arriving at the standard deduction. The profits which are in excess over the standard deduction are only liable to super profits tax. Hence, the computation of standard deduction assumes significance.3. The assessee-bank computed its capital for the purposes of calculating super profits tax, and in doing ...
Tag this Judgment!Commissioner of Income-tax, Bombay City-vi Vs. Trustees of the Jadi Tr ...
Court: Mumbai
Decided on: Apr-21-1981
Reported in: [1982]133ITR494(Bom)
Chandurkar, J.1. Lady Hirabai Cowasji Jehangir by a trust deed dated 5th March, 1968, created the assessee-trust, called Jadi Trust and settled upon trust shares of certain companies of the face value of Rs. 9,27,800. The net income of the trust fund after providing for expenses of collection and other outgoing for the period up to March 31, 1983, was to be made over by way of gift or donation to another trust called H. C.J. Charitable Trust (hereinafter referred to as the HCJ Trust), so that the latter trust should utilise the net income in its hands for all or any one or more of the charitable purposes mentioned in the trust deed dated 29th March, 1963, under which the HCJ Trust was created.2. It is not necessary to refer in detail to the charitable purposes for which the HCJ Trust was created because it has been disputed that the purposes referred to in the trust deed dated 29th March, 1963, viz., relief of the poor, advancement and propagation and learning, giving medical relief an...
Tag this Judgment!Gangaram Ratanlal Vs. Simplex Mills Co. Ltd.
Court: Mumbai
Decided on: Apr-21-1981
Reported in: (1981)83BOMLR307; [1989]177ITR176(Bom)
ORDER1. This in an utterly mala fide petition for setting aside an award.2. New Textiles Ltd. Were the sole selling agent of the respondent. By certain contracts entered into between the petitioner and the respondent's selling agent, the petitioner agreed to purchase certain quantities of yarn of the total value of Rs. 2,40,761,77 subject to the terms and conditions contained in the respondent's printed contract form clause 21 in the respondent's printed form provided for reference of disputes to arbitration in the following words.-' All disputes and questions and whatsoever which shall arise between the parties hereto out of or in connection with this agreement or as to the construction or application thereof or the respective rights and obligations of the parties hereunder or as to any clause or thing herein contained or any account or valuation to be made hereunder or as to any other matter in any way relating to these presents shall be referred to arbitration in accordance with rul...
Tag this Judgment!Dattaji Sakharam Shinde Vs. Premanand Vithal Awale
Court: Mumbai
Decided on: Apr-21-1981
Reported in: (1981)83BOMLR465
Bharucha, J.1. [After review of pleadings and appreciation of evidence His Lordship proceeds]. The burden of proving that the election) of a successful candidate is liable to be set aside lies heavily upon the petitioner and unless this is established, not by mere preponderance of probability, but by cogent and reliably evidence beyond any reasonable doubt, the petition must fail. (See Jagdev Singh v. Pratap Singh : [1964]6SCR750 .) Mr. Kamerkar submitted that these observations are appropriate in the context of an election petition alleging corrupt practice. He submitted that the same standard would not apply where the basis of the petition was not corrupt practice. I am unable to agree. The emphasis is on the fact that the election of a successful candidate should not be lightly set aside. The same responsibility that lies on the petitioner in an election petition alleging corrupt practice also lies upon him in a petition which challenges the election on other grounds.2. Mr. Mehta dr...
Tag this Judgment!Kamlabai W/O Ramlal Vs. Aminabee W/O Shawkat Ali
Court: Mumbai
Decided on: Apr-17-1981
Reported in: 1982(1)BomCR499
R.S. Bhonsale, J.1. The concurrent finding of facts by the two courts below that the respondent/landlady required the suit premises bona fide and reasonably for her personal use and occupation is sought to be challenged by this petition filed by the original tenant against whom the decree for possession is passed. Before I deal with the matter on merits, it is necessary that the guidelines laid down by the Supreme Court in dealing with petitions filed under Article 227 of the Constitution of India should be borne in mind. This petition is filed under Article 227 of the Constitution of India. The power of superintendence of the High Court under Article 227 of the Constitution of India has been interpreted more than once by the Supreme Court. This extraordinary power has to be exercised most sparingly and only in appropriate cases. This power cannot be exercised or revoked to correct an error of fact. The High Court cannot under the guise of exercising jurisdiction under Article 227 of t...
Tag this Judgment!income-tax Officer Vs. Smt. S.S. Shetty
Court: Income Tax Appellate Tribunal ITAT Mumbai
Decided on: Apr-16-1981
Reported in: (1982)1ITD718(Mum.)
1. This appeal has been filed by the department against the order dated 29-2-1980 of the Commissioner (Appeals). The assessee is an individual.The assessment year involved in this appeal is 1973-74 with the year ended 31-3-1973 as the relevant previous year. The assessee is a director of Fouress Engg. (1)(P.) Ltd. and also a person who is substantially interested in that company. The assessee was also a member of HUF which had a proprietary concern styled as Sameer Finance Corporation. Further, the assessee was the sole proprietor of another concern styled as Bombay Engineering Industries, 2. The business carried on by Fouress Engg. (I) (P.) Ltd. was formerly carried on by a partnership firm consisting of the assessee and her husband. That business was taken over as a running concern by the aforesaid company from 1-7-1971. The accounts of the said company were closed for the first time on 30-6-1972 relevant to the assessment year 1973-74. The balance sheet of the company as on 30-6-19...
Tag this Judgment!Yousuf Ali Abdulla Fazalbhoy and ors. Vs. M.S. Kasbekar and anr.
Court: Mumbai
Decided on: Apr-16-1981
Reported in: AIR1982Bom135
ORDER1. The petitioner who are the trustees of a a trust owning a building known as 'Fazalbhoy House' at New Marine Lines Bombay are challenging the continued requisition of four flats in the said building, being flats G and H on the 2nd floor and E and H on the 3rd floor.2. Originally, under the Defence of India Act read with Defence of India Rules, Particularly R. 75A, 8 flats were requisitioned on 25-6-1942. They were flats E.F. G and H on the 2nd and the 3rd floors of the said building. The requisition was for housing police personnel. Subsequently flats F and G on the 3rd floor were released in favour of the allottee on the petitioners' consenting to take them as direct tenants, one in or about Feb., 1973 and other in Sept, 1973. In Nov., 1973, the petitioners filed a writ petition being Misc. Petition 1090 of 1973 in respect of the remaining six flats. In or about the end of 1974 or beginning of 1975 a settlement was arrived at between the parties as a result of which flats E and...
Tag this Judgment!Rameshchandra G. Varma Succeeded by His Legal Heirs Vs. General Manage ...
Court: Mumbai
Decided on: Apr-16-1981
Reported in: 1982(1)BomCR768
M.L. Pendse, J.1. The dispute involved in this petition lies in a very narrow compass and the petitioner Railway, servant has died during the pendency of the petition, but his legal representatives are prosecuting the petition as they would be entitled to a small monetary advantage in case the petition succeeds.2. The original petitioner was appointed in the Western Railway as a Ticket Collector in the year 1951. The petitioner belongs to caste Varma (Mina) and the said caste was recognised as a Scheduled Tribe by the Government of India in the year 1956. The petitioner, at the time of his initial appointment, was selected from the general quota. Till the year 1957 the reservation to the Scheduled Tribes was not open in respect of promotion from the post of Ticket Collector to Head Ticket Collector and Chief Ticket Inspector. In 1957, the Government of India took a decision to reserve posts for the Scheduled Tribes in respect of promotion also. The decision of the Government was commun...
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