Court : Mumbai
Reported in : AIR1955Bom230; (1955)57BOMLR98; [1954]26ITR686(Bom)
..... madras high court and the learned chief justice points out (p. 192):'..when the income-tax officer made the assessment in this case the amending act had come into force. the income-tax act says that an. assessee shall pay the tax in respect of an assessment year based on the income received by him in the previous year. ..... , on the other hand, put forward by mr. joshi on behalf of the department is that once an amendment is introduced in the indian income-tax act, that amendment comes into force immediately and is applicable to all assessments which are made after the amendment is effected. in other words, the submission of mr. joshi is that every assessment ..... to the privy council was a decision given by the madras high court and that decision is reported in -- 'commr. of inc. tax, madras v. maharajah of pithapurarn', air 1942 mad 191 (sb) (a). in that case the assessee had executed four trust deeds settling certain immoveable properties on each of his four daughters. under the provisions of .....
Tag this Judgment!Court : Mumbai
Reported in : II(2006)BC155; 2005(2)MhLj1003
..... the name, and with the signature and seal, of the donor thereof.this section applies to powers-of-attorney created by instruments executed either before or after this act comes into force'.thus the concept of power of attorney did exists which fortifies due authorization as contemplated by the agency as provided for in section 27 of n. i ..... 2 of civil procedure code, power of attorney holder is not disentitled to depose on behalf of his principal. the prepositions that emerges can be summarized as follows which would have binding force, namely -- that being a witness is a personal -- undeletable capacity.it, however, needs to be seen is that in these set of judgments there is no reference ..... bomcr372 , sheikh ahmad sheikh chand mohamad v. kazi nasiruddin s/o kazi ikramuddin (xi) 2003 all mr (cri) 105, avon organics, hyd. v. pioneer products ltd. and ors. (xii) air 1986 sc 2160, a.k. roy and anr. v. state of punjab and ors. (xiii) 77 (2003) bc 173, (a.p. high court), rbf nidhi ltd. and anr. v. .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(6)MhLj972
..... out that the landlady's husband had stated that his son did not want to start practice with him as his instruments were old. it would not be appropriate to force a father and son to share a small dental clinic merely in order to ensure the convenience of a tenant. it is common knowledge that generational gap would make it ..... bench. section 13(1)(g) of the bombay rent act corresponds to clause 13(3) (vi) of the c.p. & berar rent control order. the division bench observed that it did not agree with the proposition which had been ..... tenements for personal occupation. judgment of the learned single judge of this court in nanalal v. samratbai, holding in the context of section 13(1)(g) of the bombay rent act that if the landlord did not step into the witness box, then it could not be said that she reasonably and boanfide requires the premises was cited before the division .....
Tag this Judgment!Court : Mumbai
Reported in : 1994(3)BomCR27; (1996)ILLJ515Bom
..... have to be considered whether the petitioner college can be said to be an establishment as per section 1(3)(b) of the said act. admittedly, the bombay shops and establishments act is the law in force in the state of maharashtra relating to shops and establishments. if the petitioner is covered under the definition of 'establishment' as defined under ..... as, in fact, for almost four years after 1981, the said employee was drawing admittedly more than rs. 1000/-. he pointed out that initially when the act came into force, only such employees were taken into its fold who were drawing less than rs. 1000/- of pay. according to him, this ..... section 2(8), then the provisions of the payment of gratuity act would be applicable. an 'establishment' under section 2(8), amongst others, also means .....
Tag this Judgment!Court : Mumbai
Reported in : 1988(3)BomCR651; [1989(58)FLR458]
..... has no reference to the date on which the employer who is liable to make contributions acquired title to the factory'. and further---'....the act has been brought into force in order to provide for the institution of provident funds for the benefit of the employees and establishments. article 43 of the constitution requires ..... operations on the mezzanine floor of poysha's premises (at sewree, bombay) taken on leave and licence.3. upon enquiry under section 7-a of the act, the regional provident funde commissioner held that there was unity of management and ownership of the two units- industrial factors limited and poysha industrial company limited, ..... this petition is whether the petitioner-company is entitled to the benefit of the infancy period under section 16 of the provident funds and miscellaneous provisions act, 1952 (for short 'the act') already availed of by the original company m/s. saraiya industrial and containers company private limited. 2. m/s. saraiya industrial and containers .....
Tag this Judgment!Court : Mumbai
Reported in : [1991(62)FLR881]; (1995)IIILLJ606Bom
..... petitioners, the school has employed about 14 persons in the mess for preparation of food.2. the employees' provident funds and miscellaneous provisions act, 1952 was enacted by the central government and came into force from march 4, 1952. section 1(3) inter alia provides that it applied (a) to every establishment which is a factory ..... which the central government may, by notification in the official gazette, specify in this behalf. in pursuance of powers conferred under section 1(3)(b) of the act, the central government published a notification dated march 15, 1973 in government gazette and specified that every mess, not being a military mess, employing 20 or more ..... january 7, 1981 was served on the school and the school was informed that the school was guilty of non-submission of returns as required by the act and threatened that prosecution would be launched for failure to do so. the school authorities then informed the regional provident fund commissioner that the school has already .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(6)ALLMR279; 2007(5)BomCR719; (2007)109BOMLR2155; 2008(3)MhLj104
..... that the order of dismissal, removal, otherwise termination of service or reduction in rank was in contravention of any law, contract or conditions of service for the time being in force or was otherwise illegal or improper, the tribunal may set aside the order of the university or the management, as the case may be, partially or wholly, and direct ..... to the evidence of hw-18 mrs. arati mehta. she is a lecturer in english and working since 1974. she stated , 'about 10 years ago when i was acting as a supervisor of commerce section i noticed that mrs. gulla was not following time table.' her evidence is recorded in july, 1994 and the incident referred by her is ..... to the written statement of and criticised her answers on the point. her defence is that so far was conversation with mrs. udeshi the superintendent is concerned she want to act her in the office to pay condolence of mrs. udeshi having lost her father and was attending the office for the first time on that day. mrs. udeshi has .....
Tag this Judgment!Court : Mumbai
Reported in : 2003BomCR(Cri)1309; 2003(3)MhLj954
..... has heldin para 18 as under:'(1) though the authority/officer onsuspecting a person of having committedthe crime under the act can record hisstatement, such a person per force is nota person accused under the act. (2) hebecomes accused of the offence under theact only when a complaint is laid by thecompetent customs officer in the ..... have stood in thecharacter of accused at the time of statement. thequestion which came up for consideration before theconstitution bench was whether section 27 of theevidence act was unconstitutional because it contravenesthe provisions of article 20(3). it was observed thatif the self-incriminatory information has been given byan accused person without any ..... of investigation, can record the statement of aperson but cannot record the confession of the accusedor a person. reliance was placed on pulukari kottayav. emperor air 1947 pc 68 and agnoo nagesia v.state of bihar : 1966crilj100 . however, in thiscontext it is pertinent to note that in the said twocases .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(3)BomCR615; [1991(63)FLR120]; (1993)IIILLJ809Bom; 1991(1)MhLj818
..... that of shipping and doing business in the name and style of allan a lines. having a work-force of less than 50, the petitioner wanted to avail of infancy benefits under section 16(1)(b) of the act vis-a-vis the establishment for allana lines. however, on 24th october 1977, it approached the ..... the reasons given by the learned judge are reproduced below.:'thus, the two factories have separate registration numbers. the same are also separately registered under the factories act. the said factories also maintain and draw up separate profit and loss accounts. the said two factories also have separate works managers and plant superintendents. and each ..... establishing more than one factory..... the mere fact that the company ultimately consolidated the accounts of the two factories for the purpose of the companies act and the income-tax act cannot result in a conclusion that, therefore, the two factories constitute one establishment. it is not unknown that where one and the same company .....
Tag this Judgment!Court : Mumbai
Reported in : 2004(1)ALLMR12; 2003(6)BomCR484
..... deemed to be one person. therefore, where the provisions requires that the tenant himself should acquire vacant possession of another residence before he is liable to eviction, the force of its language cannot be whittled down by arguing that the proviso would apply even if, not the tenant himself but his wife or other relation had acquired ..... under section 13(1)(1) has been made out can be taken up first. section 13(1)(1) operates where the tenant after coming into operation of the act has built or acquired vacant possession of or been allotted a suitable residence. the alternative accommodation in the present case admittedly stands in the name of the tenant' ..... j.1. rule returnable forthwith. learned counsel for the respondent waives service. by consent taken up for hearing and final disposal.2. a decree for eviction under the rent act has been passed under sections 13(1)(b) and 13(1)(1). the judgment of the trial court was confirmed in appeal by the additional district judge, solapur.3 .....
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