Court : Mumbai
Reported in : (1948)50BOMLR532
..... of the income-tax officer and, rejecting the appellant's plea that there was no valid return, imposed the maximum penalty of rs. 14,000 under section 28(i) of the act.8. the appellant next appealed against both decisions of the assistant commissioner to the income-tax appellate tribunal. it is unnecessary to refer further to the ..... income and had deliberately furnished inaccurate particulars.' notice was therefore issued to him to show cause why a penalty should not be imposed on him under section 28 of the act. it was thereupon urged on his behalf that it was not competent for the assistant commissioner to impose a penalty upon him upon the ground that ..... appeal was directed solely to the amount of the assessment. it was not suggested in the grounds of appeal that the assessment had not been validly made under section 23(3) of the act. in the course, however, of the proceedings before the assistant commissioner 'it came to notice' (so runs his judgment) 'that the assessee had concealed .....
Tag this Judgment!Court : Mumbai
Reported in : (1948)50BOMLR487
..... lahiri and accordingly steps were taken to obtain what were thought (so far as gill was concerned) to be the necessary consent and sanction under section 270 of the government of india act, 1985, and section 197 of the code of criminal procedure as amended by the government of india (adaptation of indian laws) order, 1937. it is convenient ..... 39. in the first place their lordships find it impossible at least in relation to an offence of this character to distinguish between section 270 and section 197. the words in section 270 'in respect of any act done or purporting to be done in the execution of his duty as a servant of the crown' appear to them to ..... of the judgment now under appeal the appellants h.h.b. gill and a. lahiri stand convicted for offences under section 165 read with section 120b of the indian penal code, 1860.4. the appellant gill joined the indian army ordnance corps in december, 1939. he was appointed staff captain in the contracts directorate from january, 1940, and in .....
Tag this Judgment!Court : Mumbai
Reported in : (1948)50BOMLR664
..... second and fourth charges were framed under section 40 of the army act, and were alternative charges to the first and third charges, respectively, alleging neglect to the prejudice of good order and military discipline in that the appellant ..... the imprest money of the company commanded by the appellant, had fraudulently misapplied the same. the third charge, also under section 17 of the army act, alleged similarly that the appellant had fraudulently misapplied regimental property, namely, rs. 871-12-9, being part of the regimental funds of the said company. the ..... . the appellant was charged before a field general court-martial at lahore on october 12, 1948, on four charges, framed under the army act. the first charge, under section 17 of the army act, alleged that the appellant, on or about april 22, 1943, when concerned in the care of public property, namely, rs. 8,089-7-0, .....
Tag this Judgment!Court : Mumbai
Reported in : (1949)51BOMLR21
..... of the two judgments and did not heed elaboration. in these circumstances it seems somewhat surprising that the high court was persuaded to grant a certificate under section 205 of the government of india act. such a certificate might well have been refused because the question raised was not a 'substantial' question and also because strictly speaking it did not arise ..... accepted bribes of rs. 18,000 and rs. 12,000 respectively; and against s.k. dutt and j.k. bose : that they had paid these bribes (section 420 read with section 109 and section 161 and 101/109 of the code).2. the tribunal acquitted all the accused persons of the charges of conspiracy and. the charges of attempting to cheat and ..... it is not disputed, turned to a large extent on the question of whether the roads in question had been made on behalf of s.k. dutt or by any army units as alleged by the prosecution. in order to establish his case j.k. bose applied on march 27, 1946, for the examination of 15 witnesses most of whom .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1949Bom319; (1949)51BOMLR653
..... his mind to the question, and that the grounds which have been supplied are vague and consequently there has been a breach of the mandatory provisions of section 3 of act vi of 1947.14. taking up now the first contention with regard to the application of the mind, though in part it may be taken to be ..... such other particulars as are in his opinion sufficient to enable the detenu to make a representation to the provincial government. it is said that the district magistrate acted in contravention of section 3 when, instead of furnishing proper grounds when the applicant applied for them, he furnished, what may be called, vague grounds. there was, therefore, ..... form an unlawful army.4. it was contended on behalf of the applicant in his application that, in the first instance, this order was a mala fide order passed by the district magistrate. it was passed not because the district magistrate was satisfied as required by section 2, sub-section (1), that the applicant was acting in a manner .....
Tag this Judgment!Court : Mumbai
Reported in : 1949CriLJ363
..... c. 988 : (a.i.r. (6) 1919 oudh 217) a division bench made the following observations at pp. 989 and 990reliance is placed on the appellant's behalf on section 2, court of wards act, 1899, which says that all orders issued under repealed enactments shall be far as may be, be deemed to have been issued under the new ..... which the detenu had actively tried to foment and incite strikes and it was, therefore, undoubtedly vague; but the advocate general relied on section 35 (2) and the proviso to 8 4, central provinces and berar public safety act, 1948 (lxii 62] of 1918) which received the assent of the governor-general on nth october 1948 and was published in the ..... safety act, 1947. on the same date, he was, in accordance with section 5, ibid, issued the following grounds of detention and particulars:(1) you are the general secretary of the nagpur b, n. r, workers union and a prominent member of the communist party of india which has decided to arm the masses and to start a peoples' army with .....
Tag this Judgment!Court : Mumbai
Reported in : (1949)51BOMLR442
..... to appeal against the decree of that court to his majesty in council, a certificate was granted to the plaintiffs as required by section 110 of the code of civil procedure on august 31, 1935. the records of the case, however, were not transmitted to the ..... her life-time the interest on g.p. notes of the face value of rs. 10,000 which were kept in deposit with army and navy co-operative stores, ltd., by way of security on behalf of a friend of the testator who was an employee in ..... recognised meaning in law. the expression undoubtedly has its origin in english courts, but it has been adopted in the indian succession act, and the provisions relating to it are applicable to the hindus also. as was said by lord cottenham :a gift to a ..... 1 obtained leave to appeal to his majesty in council. the records, however, were not transmitted to england prior to the passing of act i of 1948 which enlarged the jurisdiction of this court. the records accordingly came to this court, and the petition of appeal was .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1950Bom210; (1950)52BOMLR275
..... as, according to government, the issues of the two papers, of 24th september 1949, contained words described in clause (d) and (f) of sub-section (l) of section (4), press (emergency powers) act. therefore, the question that we have to consider is whether the article which is the offending article according to government, falls within either clause (d) ..... the government of india is a fascist organisation which deserves to be fought as chiang kai shek was fought in china. tribute is paid to the communist army for eradicating the zamindari system and for giving the land back to the tillers. it is well known that our own government--in this province and in ..... great victory of china was due to the guidance of the communist party which was inspired by that philosophy. it praises the chinese communist army by pointing out that wherever the liberating army advanced zamindari was eradicated, land went to the tillers, and administration came into the hands of workers and the control of production also .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1950Bom287; (1950)52BOMLR445; [1950]18ITR454(Bom)
..... to the assessee and not which is 'received' by the assessee. in other words the tribunal has looked upon section 5 of the excess profits tax act as the charging section and not as section which deals with the applicability of the act. with respect that is a fallacious reasoning which has led the tribunal to the conclusion that the assessees are not ..... principles on which the profits of the business are computed for the purposes of income-tax under section 10 of the income-tax act. now the effect of the decision of the tribunal is that section 5 of the excess profits tax act overrides section 21 of the act and rule 1 of schedule i. but the proper method of construing a statute which has ..... tax by virtue of the provisions of sub-clause (i) or sub-clause (ii) of clause (b) of sub-section (1) of section 4 of the indian income-tax act, 1922, or of clause (c) of that sub-section. now, when we turn to section 4(1)(b) (i) and (ii) we find that they deal with accrual of income in or without british .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1951Bom210; (1950)52BOMLR799; ILR1951Bom17
..... not suggested that compliance with the petitioner's requisitions was required as a matter of urgency. as a matter of fact, although the petition was filed on 12-4-1950, it has not been heard till august and no interim relief has been applied for. when we turn to the demand made, it was made by the petitioner in ..... who are mere birds of passage in this province. we must, however, point oat in this connection that the government of bombay have, by the bombay foreign liquor rules, 1950, rule 67, provided for the issue |of tourist permits to foreigners only and not to indian visitors from other provinces. in our opinion there is no justification whatever for ..... with regard to the use and consumption of liquor. if the prohibition act is a measure for social reform and public welfare, then there does not seem to be any reason whatsoever for exempting from its operation a section of the citizens of india. why should the army not conform to standards of social reform laid down by the legislature as .....
Tag this Judgment!