Mumbai Court January 1987 Judgments
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Commissioner of Income-tax Vs. Jamnalal Bajaj Sewa Trust
Court: Mumbai
Decided on: Jan-28-1987
Reported in: (1988)72CTR(Bom)242; [1988]171ITR568(Bom)
S.P. Bharucha, J.1. This reference under section 256(1) of the Income-tax Act, 1961, is made at the instance of the Revenue and raises the following two questions :'(1) Whether, on the facts and in the circumstances of the case, the income by way of capital gain arising from the sale by the assessee of the shares of Bajaj Auto Ltd. before January 1, 1971, is exempt from tax in the assessment of the assessee for the assessment year 1971-72 ? (2) Whether, on the facts and in the circumstances of the case, the income of the assessee from dividends on the shares of Bajaj Auto Ltd. and Hindustan Sugar Mills Ltd. which arose before January 1, 1971, was exempt from tax in the assessment for the assessment year 1971-72 ?'2. The reference is concerned with the assessment year 1971-72, the previous year for which is the year ended March 31, 1971. The assessee is a public charitable trust. It has income, inter alia, from dividends. It held 6,615 shares in Bajaj Auto Ltd. all of which had been acq...
Commissioner of Income-tax Vs. V.A. Trivedi
Court: Mumbai
Decided on: Jan-28-1987
Reported in: (1988)72CTR(Bom)199; [1988]172ITR95(Bom)
S.P. Bharucha, J.1. These are references under the provisions of section 256(1) of the Income-tax Act, 1961. The common questions referred read thus :'(1) Whether, on the facts and in the circumstances of the case, there was material for the assessment of the surplus from the sale of the Binaki lands as income from an adventure in the nature of trade in the assessment of the assessee for the year 1966-67 ? (2) Whether, on the facts and in the circumstances of the case, there was material for the assessment of the surplus from the sale of three acres of Ajni lands as income from an adventure in the nature of trade in the assessment of the assessee for the year 1969-70 ? (3) Whether, on the facts and in the circumstances of the case, there was material for the assessment of the surplus from the sale of three more acres of Ajni lands as income from an adventure in the nature of trade in the assessment of the assessee for the year 1971-72 ? (4) Whether, on the facts and in the circumstance...
Jaiwant Laxman P. Sardesay and Etc. Etc. Vs. Government of Goa, Daman ...
Court: Mumbai
Decided on: Jan-28-1987
Reported in: 1987MhLJ564
Pendse, J.1. A gorup of thriteen appeals filed ;under S. 54 of the land Acquisition Act, 1894 thereinafter referred to as the Act.), challenging the judgment delivered by court in reference under S. 18 of Act were posted for hearning before the Division Bench of this Court. During the arguments the Division Bench noticed conflict between the decisions delivered by two Division Benches reported in : AIR1986Bom1 . Union of India V. Smt Maria Olivia Carvalho and : AIR1986Bom390 Hiraji Budho Bhake v. State of Maharashtra about the application of provisions of S. 23(1-A) of the Act, and thereupon the Division Bench the Division Bench also referred the question as to wherther the enhanced rate of 15. Per cent of the interest prescribed by proviso to S.s 28, as per the amendment is to be grandted in every case or the grant lies in the dicretion of the Court The two questions referred are as follows.Whether the provision of S. 23(1-A) is applicable retrospectively only to these pending cases w...
Narayan Vs. Trimbakrao Gopalrao Bagde and ors.
Court: Mumbai
Decided on: Jan-28-1987
Reported in: AIR1988Bom94
1. The appellant Narayan Harnuji Bhalme, who was the original plaintiff in Special Civil Suit No. 16 of 1965 before the Civil Judge, Senior Division, Chandrapur has come up in appeal against the decree of dismissal of his claim for possession of the landed property conveyed to him by the deceased Trimbakrao under the sale deed dated 27th Aug., 1952. This property conveyed to him is described in para. 1 of the plaint and also the schedule attached to the plaint. In the alternative he claims partition and separate possession of his half share of that property. Mesne profits to the tune of Rs. 6,000/- for 3 years preceding the date of the suit are also claimed. Further direction into mesne profits from the date of suit till realisation of possession is also claimed.2. Facts giving rise to this litigation may be briefly stated as follows : The deceased Trimbakrao Gopal Begde (Original defendant No. 1) and Krishnarao Begde (the deceased father of original defendant No. 2) were the cousin br...
Jaiwant Laxman P. Sardesai and Etc. Etc. Vs. Government of Goa and anr ...
Court: Mumbai
Decided on: Jan-28-1987
Reported in: AIR1987Bom214; 1987(2)BomCR319; (1987)89BOMLR111
Pendse, J. 1. A group of thirteen appeals filed under Section 54 of the Land Acquisition Act. 1894 (hereinafter referredto as 'the Act') challenging the judgment delivered by Court in reference under Section 18 of the Act were posted for hearing before the Division Bench of this Court. During the arguments, the Division Bench noticed conflict between the decisions delivered by two Division Benches reported in : AIR1986Bom1 , Union of India v. Smt. Maria Olivia Carvalho and : AIR1986Bom390 , Hiraji Budho Bhake v. State of Maharashtra about the application of provisions of Section 23(1-A) of the Act, and thereupon the Division Bench decided to refer the issue to a larger Bench. The Division Bench also referred the question as to whether the enhanced rate of 15 per cent of interest prescribed by proviso to Section 28, as per the amendment, is to be granted in every case or the grant, lies in the discretion of the Court. The two questions referred are as follows :--(a) Whether the provisio...
Smt. Shetiyamma Pujari Dhotre Vs. State of Maharashtra
Court: Mumbai
Decided on: Jan-27-1987
Reported in: 1987(3)BomCR352; (1987)89BOMLR218; 1987MhLJ216
ORDER1. Quite an important question of law that I am called upon to decide in this criminal application filed by the petitioner under S. 391 read with S. 482 of the Criminal Procedure Code, 1973 (hereinafter referred to as 'the Code') is as to at what stage the jurisdiction of the Court of Session can be invoked by an accused for being discharged under S. 227 of the Code. The issue assumes greater importance as there is no precedent on this law point or if there is any, it has not been brought to my notice.2. The petitioner is the mother of one Suresh who is alleged to have been murdered. The prosecution case is that the petitioner was unfaithful to her husband during his lifetime and even after his death. Her husband was dealing in quarry business which was being managed after his death by the petitioner and her deceased son Suresh. However, subsequently disputes arose over this business between the mother and the son. The prosecution alleged that on account of such disputes, the peti...
Jairamdas Bhagchand Vs. Commissioner of Income-tax
Court: Mumbai
Decided on: Jan-27-1987
Reported in: (1988)73CTR(Bom)20; [1988]171ITR545(Bom)
1. The following question has been referred for our answer under section 256 of the Income-tax, 1961, at the instance of the assessee :"Whether, on the facts and in the circumstances of the case, the penalty of Rs. 18,775 imposed under section 36(3) of the Sales Tax Act is an allowable deduction ?"2. This reference is concerned with assessment year 1972-73. The assessee is a registered firm deriving income from trading in cotton. It has its head office at Dhamangaon, Maharashtra and branches in Maharashtra as well as outside. The assessee is obliged to file under the Sales Tax Act every quarter a return and to pay tax accordingly. For the year under consideration, the assesse did not make payment of sales tax in the 3rd and 4th quarters as a result of which penalty was imposed under section 36(3) of the Sales Tax Act. It is apparent that section 36(3) of the Sales Tax Act means the Bombay Sales Tax Act, 1959.3. On noticing the debit entry of Rs. 18,775 under the head "Penal interest", ...
Smt. Swarna B. Kapur and Others Vs. A.C. Panchdhari and Two Others
Court: Mumbai
Decided on: Jan-27-1987
Reported in: [1987]167ITR200(Bom)
R.A. Jahagirdar J.1. These petitions challenge the proceedings taken by the authorities under Chapter XXC of the Income-tax Act, 1961, hereinafter referred to as 'the Act'. Under the provisions of this Chapter, an order has been made under section 269UD of the Act for the purchase by the Central Government of the immovable properties which are mentioned in the statements filed under section 269UC of the Act. In my opinion, these petitions, as other similar petitions which are before me for admission, raise substantial questions of law and a rule ought to be issued.2. Rule is accordingly issued in each of these two petitions.3. I have heard the learned advocates for the petitioners as well as the respondents in each of these petitions on the question of interim relief. The provisions of Chapter XXC of the Act themselves provide for certain safe-guards regarding the properties which become vested as soon as an order is passed under section 269UD of the Act. Mr. Setalvad, for the responde...
In Re: Pandurang Xete Tilve of Ponda (Deceased) Through Legal Represen ...
Court: Mumbai
Decided on: Jan-27-1987
Reported in: 1988(2)BomCR455
G.D. Kamat, J.1. This Letters Patent Appeal is directed against the judgment and decree made in First Civil Appeal No. 49/B/80 partly confirming the judgment and decree made in Civil Suit No. 14/79 on 22nd September, 1980. The respondents sued the present appellant for his eviction from a portion of the property known as 'Nomoxim a Morodo' situated at Curti, Ponda. The suit was decreed as prayed for on the ground that the appellant's lease had been properly terminated by a Notice dated 31st December, 1973 under the provisions of the Transfer of Property Act, 1882.2. Having regard to the points argued presently in this appeal we will point out the short facts leading to the institution of the suit. By an agreement dated 22nd March, 1968 the respondents granted on lease to the appellant a part of their property admeasuring 1000 sq. metres for the purposes of installation of their machinery for crushing basalt stones. The lease agreement permitted the appellant to set up some shelters and...
Shriniwas Govind Mudholkar Vs. Dattatraya Mahadeo Ranade and ors.
Court: Mumbai
Decided on: Jan-27-1987
Reported in: 1987(3)BomCR681; 1987MhLJ982
H.W. Dhabe, J.1. This is an appeal by the plaintiff landlord against the concurrent orders of the Courts below dismissing the suit filed by him.Briefly the facts are that the appellant original plaintiff No. 1 and the respondent No. 3 i.e. his son filed a suit for possession of the suit land against the respondents No. 1 and 2. According to the plaintiff No. 1, there was a registered agreement of lease dated 1-11-1958 between him and the defendant 1 for 10 years and that the period of lease expired on 31-10-1968. Further according to him, the lease was of an open site for construction of a structure for running a press which structure was constructed on the said site by the defendant No. 1 where he carried on the printing business by installing the press machinery.2. The defendant No. 1 remained in possession of the suit site even after the expiry of the period of lease. In 1970, the defendant No. 1 lease out the shed constructed by him and the Machinery installed by him to the defenda...
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