Court : Mumbai
Reported in : AIR1977Bom244
..... purohit as a president, the opposite group in the municipal council started making false complaints against him and the municipal council as a result of which initially a notice under section 42 of the maharashtra municipalities act, 1965 (hereinafter referred to as 'the act') was issued to shri purohit who was then the president of the municipal council, asking him to show cause as to why he should not be removed from the ..... so far as prior sanction for creation of the posts from competent authority is concerned, it is quite obvious that under section 337 of the act it is open for the authority to accord ex-post facto sanction if it is satisfied that such action was bona fide and has not caused or it not likely to cause injury ..... of - the facts constituting the conditions precedent for taking drastic and serious action under section 238 (1) of the act have not been left by the legislature to the subjective satisfaction of the government but ..... starting from the institution of the action against the president, then institution of an inquiry under section 311 of the act and its dropping down in view o the stay order issued by this court, coupled with the circumstances in which gazette was got printed, order was ..... to the respondents, under sub-section (1) of section 315 of the act, quarterly report was submitted by the administrator to the director of municipal administration, bombay and in view of this report, under sub-section (2) of section 315 of the act the term of the administrator .....
Tag this Judgment!Court : Mumbai
Reported in : 1978CriLJ719
..... we are thus satisfied, and we are sorry to observe, that the assistant commissioner of police has undoubtedly acted highhandedly against every provision of law and is now merely pretending to protect the property because the petitioner was behind the bars. ..... on that information the flat was raided and the petitioner arrested for the offence under sections 3 (1), 4 (1) and 5(1) of the suppression of immoral traffic act. ..... if the order of possession had been obtained from the magistrate under the provisions of suppression of immoral traffic act it would have been an entirely different matter. ..... the retention of the flat by the police in the meanwhile and not allowing either her mother or her sister to look after the fiat during her absence in the jail was an utterly highhanded and illegal act. ..... on october s5, 1976 she was produced before a magistrate, it appears from the statements made by the learned public prosecutor that along with her, her manager was also arrested under the same provisions of the act.4. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1977Bom384; (1977)79BOMLR259; 1977MhLJ406
..... court over all courts and tribunals the amended article 227 has been brought on par with section 224 of the government of india act, 1935 and has ceased to be on par with section 107 of the government of india act, 1915 or section 15 of the high courts act, 1861 and therefore under the amended article 227 the high court has merely administrative supervisory powers ..... apposite, namely, that the provision which takes away jurisdiction is itself subject to the implied saving of the litigant's right' it will thus appear clear that quite apart from section 6 of the general clauses act the aforesaid general principle could be said to be well established and applying that principle here it can be said that since in the amended article 227 there is no ..... operation the pending petitions must be dealt with and disposed of in accordance with the original or unamended article 221; secondly, he pointed out that in the context of section 58 of the 42nd amendment act, 1976 making special provisions hi regard to pending petitions under the original article 226 (where expressly it has been enacted that such pending petitions shall be dealt with ..... has observed that when section 107 of the 1915 act was replaced by section 224 in the 1935 act, sub-section (2) of section 224 was newly introduced and the idea presumably was to nullify the effect of the decisions of different high courts but the expression 'the idea presumably was itself clearly suggests that that was not the definite opinion of the court. .....
Tag this Judgment!Court : Mumbai
Reported in : (1979)81BOMLR126; 1978MhLJ449
..... 82 of the trusts act is that the benamidar holds the property for the benefit of the true owner who has provided the consideration. ..... officer on special duty to whom the dispute was transferred for decision was clearly acting in excess of the jurisdiction under section 91 in entertaining the dispute. ..... 1, has relied on clause (b) of section 91(1) of the act in order to contend that the petitioner who is a member of the housing society is ..... section 82 of the indian trusts act reads as follows:where property is transferred to one person for a consideration paid or provided by another person, and it appears that such other person did not intend to pay or provide such consideration for the benefit of the transferee, the transferee must hold the property for the benefit of the person paying or providing the consideration.apart from what is implicit in the nature of a benami transaction, the effect of section ..... petitioner, such a dispute is not covered by section 91 of the maharashtra cooperative societies act (hereinafter referred to as 'the act').2. mr. ..... the transaction is against public policy.therefore, the nature of the title of the benamidar would be merely nominal and as between the benamidar and the true owner, the rights would be governed by section 82 of the indian trusts act. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1979Bom166; (1978)80BOMLR486; 1979MhLJ72
..... , held that an allottee of a flat in a co-operative housing society registered under the maharashtra co-operative societies act, 1960, had no saleable interest 'in the flat which was capable of being attached and sold in execution of a decree of a court ..... releasing the property from attachment, would be void under section 64 of the code, if the right to attach was subsequently established by a suit under order xxi, rule 63 of the code ..... zaiwalla further submitted that though under the said section 65 such a sale, when it becomes absolute, relates back to the date of the sale, until the confirmation of the sale the sale is not absolute but an inchoate one and is liable to be defeated or set aside by the court ..... zaiwalla submitted that by reason of the operation of this section an attachment levied on any property continues not only until the attached property is sold but until the sale is confirmed by the court and becomes absolute. mr ..... explanation: for the purposes of this section, claims enforceable under an attachment 'include claims for the rateable distribution of assets.' mr ..... , learned counsel for the appellant, namely, the point founded upon section 64 of the code of civilprocedure. ..... section 60 of the code makes attachable, to quote the words of the section, 'all other saleable property, moveable or immovable, belonging to the judgment-debtor, or over which, or the -profits of which, he has a disposing power which he may exercise for his own benefit, whether the same be held in .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1979Bom56; (1979)81BOMLR368; 1978MhLJ877
..... petitioners once again challenged before the corporation authorities the right of the corporation to levy the cess and after having drawn attention to the provisions of the exemption of the said buildings under section 28 of the act, they also drew the attention of the corporation to the fact that in fact on a similar contention being made by them in 1970 the corporation had exempted the said buildings from payment of cess ..... it may be mentioned that in respect of both these buildings in 1970 a demand notice under section 29 (2) of the act levying cess under the act was served on the respective owners -- the petitioners before us and both of them having challenged the levy oil cess by contending that the buildings in question were exempted under clause (i) of sub-section (1) of section 28, their con-tensions were in fact upheld and the notices were withdrawn by passing an order that the ..... we are therefore of the view that both on a plain and grammatical interpretation of clause (i) of sub-section (1) of section 28 and the context in which it is used and the preamble and the other provisions of the act as interpreted by the supreme court in vivian's case, the use of a part of the building for lodging purposes cannot be said to be use ..... reading these three provisions together and the preamble and the provisions of sections 35 and 38 of the act, it would appear that it was never the intention of the legislature to treat the business of carrying on a lodging house as using the building .....
Tag this Judgment!Court : Mumbai
Reported in : (1979)2CTR(Bom)272; [1980]121ITR580(Bom); [1979]1TAXMAN583(Bom)
..... but it is equally well established that enhanced values obtained from realisation or conversion of securities may be so assessable, where what is done is not merely a realisation or change of investment, but an act done in what is truly the carrying on, or carrying out, of a business...... ..... but it is equally well established that enhanced values obtained from realisation or conversion of securities may be so assessable, where what is done is not merely a realisation or change of investment, but an act done in what is truly the carrying on, or carrying out, of a business. ..... for such a purpose regard is to be had to the language of the section. ..... '(ii) the sales were not complete since the concerned sale deeds were not executed and registered as required by the transfer of property act and, therefore, no profit was made.' 11. ..... 53a of the transfer of property act was not available. ..... 54 of the transfer of property act, and hence no profits were made, and (ii) even assuming that profit was made, it was a capital receipt not chargeable to tax because those lands were not purchased with the object of sale but the ..... 54 of the transfer of property act were registered, during all the three accounting years, the sales were not complete and no profits were made. ..... act, 1922, which deals with tax in respect of income from property ..... act, 1842, assessable to income-tax ..... act, 1922, 'includes any trade, commerce, or manufacture or any adventure or concern in the nature of trade, commerce or manufacture' .....
Tag this Judgment!Court : Mumbai
Reported in : [1979]120ITR613(Bom); [1979]2TAXMAN43(Bom)
..... what we have to consider in the present case is that having regard to the provisions of the earlier partnership deed and the later partnership deed and the provisions of the partnership act, can it be said that when under the later partnership deed the goodwill of the firm was to belong to the son and the two daughters, there was transfer without consideration in money ..... that they have been made partners in this business for the first time; but having regard to the mutual rights and obligations of the partners under the provisions of the partnership act, it cannot be said that simply because goodwill to is given to the son and the daughters, there is a gift of the goodwill to them or at least a share of the goodwill to the two ..... we need not consider, having regard to this finding, the question whether other ingredients of the definition of the word 'gift' are fulfilled in the present case or not as consideration in money's worth is by itself sufficient to exclude the ..... definition of the word 'partnership' under the partnership act shows that it is a relation between persons who have agreed to share the profits of a business carried on by all or any of them acting ..... of this section that gift-tax can be levied only if there is a gift as defined in this act. ..... by one person to another of any existing movable or immovable property made voluntarily and without consideration in money or money's worth, and includes the transfer of any property deemed to be a gift under section 4.' 14. .....
Tag this Judgment!Court : Mumbai
Reported in : (1979)ILLJ291Bom
..... constitution and hence is included in the enlarged definition of the term 'state' contained therein. ..... it is quite a different thing for the bank to affect loss of confidence in its employee for an act, allegedly done by him, de hors his duties as an employee of the bank and having no nexus with his duties as an employee of the bank, and that too on a prima facie report of the enquiry officer ..... is the union of india in whom, after the coming into force of the banking companies (acquisition and transfer of undertakings) act, 1970, all the assets, capital, shares and properties of the bank vests. ..... the bank may have found it difficult to hold an enquiry as the alleged acts of the petitioner had nothing to do with the bank or his duties as an employee ..... thing for the bank to lose confidence in its employee for an act of commission or omission in his dealings qua the bank or its customers ..... , the banking companies (acquisition and transfer of undertakings) act, 1970 and is wholly owned by the central government and that the 'new corresponding banks are authorities within the ..... held by the division bench of the punjab high court that the punjab national bank is not a company incorporated pursuant to the provisions of the companies act but is a body created by statute, viz. ..... the act which provides that the corresponding new bank shall be deemed to be an indian company for the purpose of the income-tax act, as also on the ground that banking is an industry to which the industrial disputes act would .....
Tag this Judgment!Court : Mumbai
Reported in : (1980)82BOMLR360
..... obviously, therefore, the suit was filed under the provisions of sections 12 and 13 of the bombay rents, hotel and lodging house rates control act, 1947, hereinafter called the rent act, this suit was resisted on behalf of the petitioners by filing a written-statement on february 5, 1976. ..... in the case before us it is an admitted position that shridhar balwant kanade who is claiming protection of this section was discharged from the service of the defence forces in the year 1946. ..... this intention of the legislature is further clear from the provisions of sub-section (b) of section 13-a1, which lays down a period of five years in case of death of an ex-serviceman. ..... by the explanation it has been made clear that for the purposes of this section any certificate granted by the competent authority shall be conclusive evidence of the facts stated therein. ..... according to the said definition a person who has served in any rank in the armed forces of the union including the armed forces of the former indian state for a continuous period of six months and has been released otherwise than by ..... therefore according to the learned counsel shridhar balwant kanade who was in the service of the indian army for more than six months is an ex-serviceman within the meaning of the said definition. .....
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