Court : Mumbai
Reported in : (1958)60BOMLR1
..... it first enacted sub-section (2) which imposed certain conditions and restrictions upon the landlord before he could get possession under section 34(1), and by the amending act it imposed further restrictions upon the right of the landlord to obtain possession. therefore, to the extent that the right of the landlord under section 34(1) is ..... learned judges mr. justice tendolkar and mr. justice kotval that section 34 has got to be considered in the light of the provisions of the transfer of property act. section 34 has to be considered in the light of section 14. section 14 had already restricted the right of the landlord under the provisions of the transfer ..... and mr. justice kotval is that section 34 inasmuch as it cuts down the ordinary rights of a landlord to terminate a tenancy under the transfer of property act, confers rights and privileges upon the tenant, and if a landlord sues for possession on the ground of personal cultivation, the tenant cannot avail himself of the rights .....
Tag this Judgment!Court : Mumbai
Reported in : (1958)60BOMLR75
..... 1952, the lessee suryabhan, respondent no. 1, applied to the sub-divisional officer under section 19(2) of the berar regulation of agricultural leases act, 1951 (xxiv of 1951), hereinafter called the act, for being placed in possession of survey no. 136 on the ground that he had been dispossessed of his land by the landholder which ..... full description of the land selected by the lessee and shall be given not less than two months before the commencement of the agricultural year next following.the amending act no. xxii of 1953 came into force on december 28, 1953, when it was published in the gazette. it was assented to on december ..... the deputy commissioner, took help of the berar regulation of agricultural leases (amendment) act, 1953 (xxii of 1953), hereinafter called the amending act, it will be useful to reproduce the relevant provisions of the main act and the amending act. sub-section (3) of section 4 of the act no. xxiv of 1951 provides:such intimation shall contain a .....
Tag this Judgment!Court : Mumbai
Reported in : (1957)59BOMLR1233
..... rege's argument is that there are two requirements in the definition of a 'debtor' under the act. the first is of personal cultivation and the second is as to the percentage of agricultural income in the total income. with regard to personal cultivation, which is the first requirement, there is no doubt that sub- ..... ii and notwithstanding explanation i, it is agricultural income.5. the result, therefore, is that the appellant before me has income from agricultural sources only and no other income. he also cultivates land personally and satisfies the requirements of the definition of 'debtor' under the bombay agricultural debtors relief act. the learned district judge, therefore, in ..... in the two years immediately preceding the date of the coming into operation of this act...; and(iv) whose annual, income from sources other than agriculture and manual labour does not exceed 33 per cent, of his total annual income or does not exceed rs. 500, whichever is greater stopping here for a moment .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1958Bom487; (1958)60BOMLR48; ILR1958Bom483
..... provincial legislature: in that case the tax was levied on the annual letting value and not on the actual income which the tax-payer received from his property : and as prima facie the tax was on the annual value of the land and not a tax on income, the tax could not be regarded as income-tax and excluded from the competence of ..... sale and purchase or goods. pursuit of a skilled employment with a view to earn profit, such employment not being in the nature of a learned profession or agriculture, must be regarded as engaging in 'trade' within the meaning of article 276 of the constitution. a skilled occupation which involves the application of manufacturing processes ..... appeal, the question as to the competence of the municipality of chopda in the district of east khandesh to levy under the bombay district municipal act a tax designated the 'cotton manufacturing tax' at the rate of one rupee per bale of cotton full-pressed within the municipal limits of chopda, falls to be determined.2. the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1960Bom109; [1960]38ITR241(Bom)
..... been held to be the proper canon of construction by the calcutta high court in commissioner of agricultural income-tax v. raja jagadish chandra deo, and by the patna high court in kameshwar singh v. commissioner of income-tax and we certainly accept that canon of construction. but i am not satisfied that the interpretation ..... placed beyond any doubt, if reference is made to section 6 and the following sections of the income-tax act. that section divides the various sources of income chargeable under the income-tax act under five heads enumerated in the section. 'income from property' has been described separately and put under a different head from 'profits and gains of ..... a business, profession or vocation was charged under the provisions of the income-tax act, 1918. now, tax is charged under the income-tax law on income and not on the source of income. business, profession or vocation is the source of income and not income itself; but since it is necessary to determine for the purpose of .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1959Bom51; (1958)60BOMLR920; ILR1958Bom1153; [1958]34ITR30(Bom)
..... also drawn by mr. palkhivala to a decision of the supreme court in commr. of income-tax v. benoy kumar shhas roy : [1957]32itr466(sc) . there too the income-tax authorities failed to adduce proper evidence to establish whether the income was agricultural or non-agricultural income and an attempt was made before the supreme court to send the matter back to enable ..... seems to us to be not very substantial , and that is that the income-tax officer in the first instance gave a rebate of one anna on the amount of income-tax which the company was liable to pay under the provisions of the finance act of 1948 and mr. palkhivala says that this rebate could only be granted to ..... held by more than one individual, a controlling interest cannot be said to arise unless it is shown that the individuals who together hold the requisite percentage are acting in concert. in the case before their lordship over 51 per cent. of the voting power was held by the respondent, a single individual, and consequently the .....
Tag this Judgment!Court : Mumbai
Reported in : (1959)61BOMLR764; (1959)IILLJ578Bom
..... the employers in the bidi industry were requested to forward to the secretary of the advisory board certified accounts for the year 1952-53, income-tax statements and sales-tax returns (in support of the case of the employers), details of the price for preparing 1,000 bidis, selling price and wage-rate ..... with different industries, such as oil industry, road construction, building operations, stone-breaking, stone-crushing, motor transport, tannery, leather manufacturing, salt-pan industry, agriculture, etc. they resided in various areas or localities remote from the district of ahmednagar. in short, mr. kotwal says that a larger majority of the representatives ..... the said company, promulgated an ordinance, which was subsequently reenacted in the form of a legislation called the sholapur and weaving company (emergency provisions) act, 1950. the result of the promulgation of the ordinance was the managing agents of the said company were dismissed, the directors holding office vacated their .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1959Bom72; (1959)61BOMLR41; ILR1959Bom560
..... with the sub-divisional officer as also the additional deputy commissioner was that the landholder had taken possession in contravention of the provisions of the berar regulation of agricultural leases act and therefore since the protected lessee had been dispossessed he could make an application under section 19(2). this was one of the questions raised by mr. ..... the petitioner. on 23.12.52, the land-holder gave him notice terminating his lease under the provisions of section 9(1) of the berar regulation of agricultural leases act on the ground that the former required the land for cultivating it personally. in pursuance of this notice, the fourth respondent consented to the delivery of possession ..... ) would not be attracted. that was also the construction placed on these provisions of law by the bombay revenue tribunal in uttamrao v. sahurao, (a) (sup. cit).6. it is no doubt true that section 8(1)(g), lays down as one of the conditions for the termination of a lease, that a notice shall have .....
Tag this Judgment!Court : Mumbai
Reported in : (1959)61BOMLR719; [1959]37ITR53(Bom)
..... on the principle favoured in decisions under the indian income-tax act where it has been laid down that where on the same facts an assessee is liable to be taxed under two separate provisions, tax to be imposed upon him should be under the provisions which impose a lighter tax. in the case before us it is not necessary ..... provided, be levied and paid upon the principal value ascertained as hereinafter provided of all property, settled or not settled, including agricultural land situate in the states specified in the first schedule to this act, which passes on the death of such person, a duty called 'estate duty' at the rates fixed in accordance with ..... provided, be levied and paid upon the principal value ascertained as hereinafter provided of all property, settled or not settled, including agricultural land situate in the states specified in the first schedule to this act, which passes on the death of such person, a duty called 'estate duty' at the rates fixed in accordance with section .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1959Bom363; (1959)61BOMLR829; ILR1959Bom1267
..... bengal.15. we now turn to the facts in the supreme court case in : [1951]19itr132(sc) . they in brief are:'the income-tax officer, dacca, acting under the bengal agricultural income-tax act, 1944, sent by registered post a notice to the manager of an estate belonging to the tripura state but situated in bengal calling upon the ..... latter to furnish a return of the agricultural income derived from the estate during the previous year. the notices was received by the manager in ..... instituted a suit in june 1946, against the province of bengal & the income-tax officer, in the court of the subordinate judge of dacca for a declaration that the said act in so far as it purported to impose a liability to pay agricultural income-tax on the plaintiff was ultra vires and void, and for a perpetual injunction .....
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