Court : Mumbai
Reported in : (1976)78BOMLR613
..... in the by-laws and regulations would not by themselves be sufficient to indicate that they are used in these by-laws and regulations in the same sense in which they are used either in the transfer of property act or in the rent act.the learned chief justice after a consideration of the various aspects of the relationship between the society and its members observed (p. ..... vacant in the month of june 1963 and requisitioning the flat in the exercise of powers conferred by section 6(4)(a) of the act, for the public purpose of housing a maharashtra state government servant. ..... on september 21, 1966, another order was passed under section 11(1) of the act, authorising an inspector in the office of the controller of accommodation to take possession ..... was neither let nor intended to be let, it is not 'premises' as defined in section 4(3) of the act and consequently it cannot be requisitioned under section 6(4)(a) of the act.10. ..... ' it is therefore clear that an order of requisition can be passed under section 6(4)(a), only in respect of a building or part of a building which is 'let or intended ..... on behalf of the petitioners, contends that section 6(4)(a) of the act under which the requisition order was passed, has no application because the flat in question is not 'premises' within the meaning of the act. ..... these averments, all that the accommodation officer has stated in his reply affidavit is that 'it is denied that the said premises are not premises within the meaning of section 4(3)' of the act. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1972Bom217; (1972)74BOMLR225; ILR1972Bom1040; 1972MhLJ483
..... who delivered the judgment of the bench of the court observed that the expression 'person interested' has been defined in section 3(b) of the land acquisition act as including all persons claiming interest in compensation awarded on account of the acquisition of land under the act and this definition in their opinion was wide enough to include the equitable interest that mulchand claimed in that case. ..... to obtain the sale - deed should be considered as amounting to almost full title and as such the entire amount of compensation should be paid to him.5.so far as the inquiry under section 9 of the land acquisition act and the further making up of the award under section 11 were concerned, the land acquisition officer heard the parties and declared the true area of the land acquired and the total compensation which in his opinion was ..... which is now a limited interest as indicated by section 66(55)(6)(b) of the transfer of property act is a definite amount as described in that clause. ..... ownership came to an end free from all encumbrances, if any, on the 9th of october 1965 when the state claimed and recovered possession under section 17 of the land acquisition act.4.when this happened and when the collector issued notice under section 9 of the land acquisition act requiring the parties to put in their claims to compensation for all interests in the land acquired. ..... definition in this behalf that must be seen is that 'person interested' contained in section 3(b) of the land acquisition act. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1973Bom214; (1973)75BOMLR24; ILR1973Bom993; 1973MhLJ157
..... said finding was confirmed by the learned extra assistant judge with the following observations : -'as already pointed above, all the conditions laid down under section 12(3)(a) of the bombay rent act, stand satisfied except that whether there was a dispute on the standard rent of the suit plot or not, between the parties, it is ..... the plaintiffs recovery of arrears of rent, they had not terminated the tenancy of defendant no.1 which he was holding over within the meaning of section 116 of the transfer of property act and though the period of the lease had expired, the consent decree expressly stated that the rights of the defendant no. ..... in the context of the definition of the word 'lease' in section 105 of the transfer of property act and in the light of the facts of the case before him and concluded : -'in the present case khambatta was ..... that since the letting out of the superstructure, as held by them, id not attract the provisions of section 14 or of ordinance iii of 1949 or of the subsequent amended section 15 of the rent restriction act, it would not amount to an unlawful subletting of the whole or part of the premises or assignment ..... 1962 and hence the plaintiffs were entitled to possession of the suit plot from defendant no.1 on the ground of unlawfully sub-letting, assigning or transferring his interest under section 13(1)(e) of the bombay rent act, and also under section 12(3)(a) for non-payment f rent, without paying any compensation for the structure to defendant no.1. .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR718; 1974MhLJ908
..... question that falls for consideration in this case is whether a dispute like the one raised in this case by a member of a society against her licensee for possession of the flat in the society is covered by section 91 of the act and whether the registrar or his nominee, the officer on special duty, is competent to try and dispose of such dispute 1 admittedly, defendants nos. ..... thereof or society becoming ever a landlord militate not only against other recitals in the judgment but also against the true position of any member in relation to his flat in a housing society as conceived under section 2(16) of the act read with section 12, rule 10 and the true import of the bye-laws as interpreted by the full bench of this court in konkan co-op. ..... it needs only to be added that member of any co-operative housing society cannot be said to be a tenant within the meaning of section 105 of the transfer of property act and relationship of a landlord and tenant cannot exist between the society and its member, though loosely the premises are described as tenement and a member is ..... it seems to us that when the original owner executed the lease, he was not acting as a member but as a mortgagor in possession, and, therefore, the bank's claim does not fall within section 91(1)(b) of the act.in the light of the above discussion all that we are required to ask ourselves is: was the leave and licence agreement obtained by the licensees-respondents from the licensor-petitioner in the capacity of his .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR179; 1974MhLJ550
..... construction costs with the sanction of the general body, which was the supreme organ of the society under section 72 of the maharashtra co-operative societies act, subject to the provisions of the act, the rules and the bye-laws of the society (which did not prohibit the payment of honorarium in deserving cases), the inquiry tinder section 88 was without any legal basis and that there was no misapplication of any funds of the society; ..... co-operative societies, tried to justify the enquiry by arguing that neither section 64 nor section 65(2) may apply but, in the absence of express power in the act, rules or bye-laws, the society could not grant honorarium. ..... 1,10,000 which was paid to him by observing as follows:as per the provisions under section 65(p) of the maharashtra co-operative societies act, 1960, the society may appropriate its profits to payment of honorarium when specified in ..... he contended that the powers of the general body under section 72 were subject to the provisions of the act and that the general body could not in view of section 64, if it applies, appropriate any part of the fund or profits unless there were profits and it could not also pay honorarium unless it was so specified or fixed by ..... it involves an important question as to whether in exercise of its powers under section 72 of the maharashtra co-operative societies act, 1960, the general meeting of a co-operative society can pass a resolution to pay honorarium to its member for services rendered by him .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1974Bom295; (1974)76BOMLR176; 1974MhLJ374
..... considered only by the executing court under section 47 of the civil procedure code after the certificate is issued under section 98 of the maharashtra co-operative societies act, which in so far as it is material reads as follow:'98 every order passed by the registrar or a person authorized by him under section 88 or by the registrar his nominee or board of nominees under section 95 or 96, every order passed in appeal under the last preceding section, every order passed by a liquidate under section 105, every order passed by the state ..... government in appeal against orders passed under section 105 and every order passed ..... had filed a suit in the small cause court challenging the jurisdiction of the registrar to decide the dispute under section 91 of the maharashtra co-operative societies act 2960 and that the said suit is also pending in court. 6. ..... have been a different matter if he was asked to execute the award for recovery of sums under section 156 of the maharashtra co-operative societies act, 1960, where the words are 'may recover'. .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR375
..... 's judgment at (1972) 75 bomlr 649 by the appellant-judgment-debtor that the learned judge of the city civil court had ignored section 20 of the societies act as also the bye-laws of the co-operative housing society and that the learned judge wrongly distinguished the instant case from the one which was decided by ..... mention that there is one other aspect, which requires to be noticed and that is that under the scheme of the co-operative societies act and as set out in section 31 of the act, the share or interest of a member is not liable to attachment or sale under any decree or order of a court. ..... between two members of the same society relating to the recovery of rent or, possession of any person in the society in accordance with the rules and bye-laws of the society, can be decided by the registrar under section 54 of the societies act or whether such a dispute can be decided by the court under the rent act was before the full bench of this court in manohar v. ..... 157).it is obvious, therefore, that when section 60 of the civil procedure code and section 31 of the co-operative societies act say that certain properties shall not be liable to attachment, it will not be open to a judgment-debtor to say that notwithstanding the prohibition he would allow the property to be attached or that by not taking up a contention that the ..... it is to be noticed that both in section 60, civil procedure code and section 31 of the co-operative societies act the words used are 'shall not be liable to .....
Tag this Judgment!Court : Mumbai
Reported in : [1974]96ITR650(Bom)
..... 2,09,459 could not have been allowed as a deduction under section 10(2)(xv) and it made no difference whether such expenditure had resulted in an increase in the assets of the assessee-company or not ..... the tribunal was correct in holding that such part of the expenditure as cannot be related to the increase in the assets of the assessee-company must be allowed as a deduction under section 10(2)(xv) of the indian income-tax act, 1922. ..... the expenditure was one not related to the carrying on of the business and cannot be regarded as an integral part of the profit earning process or operations and, therefore, could not be a revenue expenditure or allowed as a deduction under section 10(2)(xv) of the indian income-tax act, 1922. 8. ..... reference by the income-tax appellate tribunal, bombay bench 'b', under section 66(1) of the indian income-tax act, 1922. ..... section 10(2)(xv) of the indian income-tax act, 1922, provides as follows : 'any expenditure (not being an allowance of the nature described in any of the clauses (i) to (xiv) inclusive, and not being in the nature of capital expenditure or personal expenses of the assessee) laid ..... this expenditure is concerned, which was urged and was in dispute before the income-tax appellate tribunal, was that such expenditure was capital expenditure and was, therefore, not allowable as a deduction under section 10(2)(xv). 11. ..... spent during the year of account under this agreement and this was claimed as a deduction from its profits under section 10. .....
Tag this Judgment!Court : Mumbai
Reported in : 1976CriLJ1281
..... blood of the accused and to get it chemically analysed to find out whether the accused could even be held to be guilty under the bombay prohibition act, as stated earlier, even the alleged bottle has not been produced nor there is any evidence to indicate that its contents were chemically analysed,29. ..... it did not mention nor indicate any circumstances so as to presume that the authority mentioned in section 5-a of the act was not in a position to investigate the offence concerned. ..... state of bihar air 1968 sc 1292 : 1968 cri lj 1484, it was observed that the provisions of section 5-a must strictly be complied with for they are conceived in public interest and are provided as a guarantee against frivolous and vexatious proceedings, that a magistrate cannot surrender his discretion to a police officer ..... states that one shri ramrao korpe had lodged the complaint which constitutes an offence under section 165-a of the indian penal code, in that the accused attempted to offer a bribe ..... provisions of section 5-a of the prevention of corruption act, 1947, deal with investigation into the cases for the offences including the one under section 165-a of the indian penal code and in express terms prohibits the police officer below the rank of a deputy superintendent of police as in the present case, ..... about it he has simply said that there were no reasons for not mentioning in that application as to why the deputy superintendent of police, anti-corruption, was not in a position to investigate. .....
Tag this Judgment!Court : Mumbai
Reported in : [1975]99ITR162(Bom)
..... section 4, which is the charging section of the act, makes it clear that what is taxed is the total income of the relevant accounting year and the total income according to section 2(15) is the income, profits and gains referred to in sub-section (1) of section 4 and computed in the manner laid down in the act. ..... in this reference a consolidated question has been referred to us for our determination under section 66(1) of the indian income-tax act, 1922 (hereinafter referred to as 'the act'), both at the instance of the revenue as well as the assessee. ..... in manilal dhanji's case the supreme court laid down that clause (b) of section 16(3) of the act must be read in the context of the scheme of section 16 and the two clauses (a) and (b) of sub-section (3) thereof must be read together. ..... it was held in this case that section 16(3) (b) of the act creates an artificial liability to tax and must be strictly construed, but in construing the section the courts cannot ignore the clear and unambiguous expressions contained therein and all those expressions must receive a proper interpretation. ..... when such is the position, then naturally the income has to be assessed in the hands of the trustees under section 41(1) of the act as that position has not been controverted by mr. ..... mahendrasinhji maharaja of morvi by applying section 16(3) of the indian income-tax act, 1922, or in the hands of the trustees under section 41 of the indian income-tax act, 1922 ?' 2. .....
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