Court : Mumbai
Reported in : [1977]106ITR758(Bom)
..... in respect of these expenses was taken purely on the ground of commercial expediency, that the department itself had accepted that mehboob khan was the driving force of the assessee-company and that there was nothing unbusinesslike or abnormal in the assessee-company bearing the expenses for the medical treatment of a person who ..... produced as a result of chance; without design; not resulting from plan; without specific motivation, special interest or constant purpose; without foresight, plan or method; occurring, encountered, acting, or performed without regularity or at random; occasional.' 50. beg j., after considering the facts of the case before him, agreed with manchanda j. that the receipt by ..... to the tribunal mehboob khan's visit to the u.s.a. was for the purpose of the company's business, and it was noted that his air-fare to that country had been allowed as expenditure incurred by the assessee on that footing. further, it was observed that whilst there was no agreement regarding .....
Tag this Judgment!Court : Mumbai
Reported in : 1988(19)LC192(Bombay); 1987(30)ELT126(Bom)
..... under this section and such levy is subject to other provisions of the act or any other law for the time being in force. the chargeability in respect of levy of customs duty arises when the goods are imported into india, i.e. when they cross the customs barriers ..... section 12(1). as provided in that section duties of customs shall be levied at such rates as may be specified under the indian tariff act, 1934, or any other law for the time being in force, on goods imported into, or exported from india. thus the levy of customs duty either in respect of import or export of goods is ..... into india, from the whole of that portion of duty of customs leviable thereon which is specified in the first schedule to the indian tariff act, 1932. the exemption granted by this notification was to remain in force upto and inclusive of march 31, 1967. 2. pursuant to an import licence obtained by the respondents for import of glass tubings on or .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1976Bom28; (1975)77BOMLR352
..... transferred and vested in the national textile corporation. on. 21st december 1974 and under sub-section (2) of section 1 of the said act the provisions of section 32 and 33 of the said act came into force at once, that is to say , on the date when the enactment was brought on the statute boom and the remaining provision of ..... the land within the meaning of that expression as used in section 4(2) of the act no. 57 of 1974. relying on a division bench decision of this court in lallubhai rupchand. v. mohanlal sakarchand reported in 36 bom lr 1041 : air 1935 bom 16 mr.d dalal urged that this court has clearly taken the view that issuance ..... the property is subjected to the liability of being compulsorily acquired by the government even in the hands of the transferee and as such an unwilling purchaser cannot be forced to accept such defective title. the real question that is required to be determined therefore is whether the liability of being compulsorily acquired that gets attached to the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1976Bom94; 1975MhLJ404
..... ceiling area is 7800 acres. petitioner no.2 milind was born in the family on november 3, 1961 the family is governed by mitakshara hindu law. 3. the act came into force on january 26, 1962 and on that date the family of which the petitioner no. 1 was the karta held land in excess of the ceiling area of 78 ..... day referred to and as defined in the act. by section 3 throughout the state of maharashtra ceiling ..... statutory inhibitions of any of the provisions of the act and whether the same can be ignored. if not, what are its effects under the provisions of the act?6. a brief resume of the relevant provision of the act is necessary to exactly find out the answer to these questions. the act came into force on january 26, 1962 and that is the appointed .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1976Bom226; (1976)78BOMLR358; 1976MhLJ354
..... partition. when the darkhast was thus pending the bombay agricultural debtors' relief act, 1947 having come into force, the darkhast, application was treated as an application under section 4 read with section 19 of the said act. the special court under the b. a. d. r. act held on 12-6-1950 that the judgment-debtors were not debtors whose debts did not exceed rupees ..... perusal of that plaint would show that the draftsman had in view the observations of the division bench of this court reported in vithalrao v. vithalrao, 25 bom lr 151 : air 1923 bom 244 while drafting the plaint. in fact it has been stated specifically in the plaint that monies were taken by gangadhar as the karta of the joint family ..... was the meaning of the expression 'subject-matter of the suit', as used in that provision. it was observed at p. 554 (of bom lr) = (at pp. 484, 484 of air) that, in plain english the subject-matter of a suit is what the suit is about, and that it is not the same thing as the object of the suit .....
Tag this Judgment!Court : Mumbai
Reported in : (1977)79BOMLR132
..... be furnished to the accused. mr. hudlikar could not convince us from the record that the copies of the case papers were furnished to the accused. we find considerable force in the submissions of mr. agarwal. it has been repeatedly pointed out by the supreme court that the prosecution may examine witnesses even though not named in the charge- ..... reason for the magistrate to give such an important version, and he cannot be committing a mistake. it was not a small lapse. it related to a particular act. the act was of taking the statement home, affixing the seal and then handing it over to the police officer. it has come in evidence that the police officer who accompanied ..... that the deceased was sitting near the the chula and while in a sitting pose she caught the fire or in all probability got herself burnt by her own acts. the very panchanama of the scene of offence further fortifies this conclusion. the panchnama rends that there were kerosene spots or left-over in the space between the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1976Bom264; 1977MhLJ68
..... persons over the age of 15 years of age was permissible under any text, rule or interpretation of hindu law before the act came into force, and not in accordance with any custom, then the same could not be allowed to be proved, n view of the ..... gopal v. jijaba baba : air1972bom98 , nain j. has taken the view at page 668 of bom lr = (at p. 99 of air ) that the prohibition contained in section 10(iv) against the person adopted who has completed the ago of 15 years has no meaning in relation ..... decisions of the privy council in regard to the extent of the onus. in the case of dal bahadur v. bijai bahadur air 193 pc 79 the question was really one of proving whether or not authority had been conferred upon two widow to adopt. in ..... not consider sadashiv to be a reliable witness, and in the absence of corroboration from any independent source, i am not prepared to act on his testimony.6. the next witness examined in support of the alleged adoption is the first defendant's own natural father, the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1976Bom117; 1976MhLJ293
..... a fair reading of the express provisions of section 127 (a) of the calcutta municipal act, 1923 the annual rent could not be fixed higher than the standard rent under the rent control act. there the rent control act of 1950 came into force before the assessment was finally determined ant it was observed that the corporation had no power ..... c) advantages and amenities offered to the occupant, (d) age and the present condition f the building, (e) advantages of the locality, (f) free access of light and air and open space available, (g) whether the locality is congested or developed area or on the out-skirts of the city, (h) neighbourhood and amenities, (i) safety and ..... greater bombay 1970 mah lj 866 (cit. supra) the decisions of the supreme court in corporation of calcutta v. smt. padma debi air 1970 sc 151. corporation of calcutta v. l.i.c. india air 1971 sc 1417 and guntur municipal council v. rate payers association : [1971]2scr423 have been distinguished in the context of the provisions .....
Tag this Judgment!Court : Mumbai
Reported in : (1977)79BOMLR37
..... collected because they were authorised by an assessment order which assessment order at the worst may be said to be erroneous.90. it is necessary to clear the air of a misconception which seems to persist that the amounts in excess of what could be legitimately recovered as excise duty were or could also be labelled as ..... of the constitution, the supreme court could have no occasion to express any opinion thereon. however, express exclusion of such opinion only indicates how such assessments under the act can be open to question under article 226, subject to other limitations, even though jurisdiction of civil court with regard thereto stands ousted. every error cannot amount to ..... only with the aspect of the bar to a suit created by section 20 of the bombay sales tax act because the wide words used there were 'no assessment order made shall be called in question.' the court observed (p. 1950):.for the purpose of construing section 20, we are not prepared to hold that an assessment based on .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1976Bom304
..... during the tendency of the said suit and the consequent litigation which went up to the supreme court, the bombay public trusts act, 1950 was passed. it came into force on january 21, 1952. ketkar made an application under that act, under protest, for registering the dargah as a public trust of which he was the sole trustee. the application was filed by ..... and for the proper utilisation of the offerings of the missions of devotees visiting the dargah.40. in mahomed ismail arief v. ahmed moolla dawood 43 ind app 127 : air 1961 pc 132, the privy council laid down the principle that the court has complete discretion in settling a scheme of management; it may defer to the wishes of ..... tipnis to the decision of chagla, c. j. and bhagwati, j. (as he then was) in province of bombay v. western india automobile association. 51 bom lr 58 : air 1949 bom 141. but that was a matter from the original side, and the appeal was under clause 15 of the letters patent. moreover, that decision does not help the .....
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