Court : Mumbai
Reported in : AIR1973Bom330; 1973MhLJ683
..... position effectually and completely to adjudicate upon the controversy. the cases contemplated in the last proposition, have to be determined in accordance with the statutory provisions of sections 42 and 43 of the specific relief act .............' (emphasis provided).18. the ruling in that case does not cover the controversy in the present suit. in fact, where a civil court's power is .....
Tag this Judgment!Court : Mumbai
Reported in : [1974]97ITR213(Bom)
..... has nowhere stated that he was satisfied that the transfer of shares was effected with the object of avoiding or reducing the liability of the assessee under section 12b of the act. mr. kolah next referred to the order of the appellate assistant commissioner and pointed out that there was no discussion whatsoever made by the appellate ..... of the shares is to persons who are directly or indirectly connected with the assessee. under the circumstances, the provisions of the first proviso to section 12b (2) of the act are attracted in this case.'9. from the above observations it does appear clear that the income-tax officer has undoubtedly stated that the first condition ..... properly be computed taking 'the full value of the consideration' to be higher than rs. 125 per share within the meaning of the substantive provisions of section 12b (2) of the act? 2. the facts giving rise to this reference may be stated. three assessees in the case are babubhai m. sanghvi, ratilal m. gandhi and nagardas .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR334
..... of the defence department of the government of india and as such the employees of that establishment are exempted from the provisions of the payment of bonus act under section 32(iv).3. in special civil applications nos. 2011 and 2012 of 1970, the union of india, petitioner no. 1 and major general (retd.) ..... services (india), board of control, (b) canteen section as part of quarter master general's branch, army headquartars, and (c) canteen stores department (india), and a letter was written by the ministry of defence to the chief of army staff and commander-in-chief, indian army, on october 27, 1950, specifying the duties of the canteen stores department (india ..... on by or under the authority of the central government and as such it was excluded from the operation of the payment of bonus act, under sub-section (iv) of section 32 of the said act. unfortunately, an issue was framed by the learned authority as to whether the canteen stores department (india) is 'a government undertaking .....
Tag this Judgment!Court : Mumbai
Reported in : [1975]99ITR14(Bom)
..... earlier years. on a further appeal before the tribunal, the tribunal has allowed the appeal. it took the view that all the conditions required by section 10(14) of the act were satisfied and the amount of compensatory (city) allowance received by the assessee was, therefore, exempt under that provision. it also accepted the ..... alternative contention of the assessee that it was a permissible deduction under section 16(v) of the act. at the instance of the revenue the following two questions are referred for our determination : '1. whether, on the facts and in the circumstances ..... m. inspector of taxes) v. newton. in that case a territorial army officer appealed against an assessment to income-tax under schedule e in respect of his pay, claiming that a deduction should be allowed under rule 9, schedule e, income tax act, 1918, in respect of certain mess expenses, etc. the general commissioners decided .....
Tag this Judgment!Court : Mumbai
Reported in : [1975]35STC352(Bom)
..... for consideration before the supreme court in kedarnath jute . v. commercial tax officer and others : [1965]3scr626 , a case under the bengal finance (sales tax) act, 1941. section 5(2)(a)(ii) of the said act exempted from the taxable turnover all sales to a registered dealer of goods of the class or classes specified in the certificate of registration of the ..... follows : '6. where the licensee desires to purchase any goods free of general sales tax under the provisions of clause (1) or (2) of the proviso to section 9 of the act, the licensee or any person nominated by him under paragraph 7 of this licence shall furnish to the selling dealer a certificate in form k or l, as the ..... a dealer giving a certificate to state therein that he is a registered dealer, to specify his registration number, and to state further that a licence under section 12 of the said act has been given to him and that the goods purchased by him are intended for resale by him. the certificate in form k is to be singed by .....
Tag this Judgment!Court : Mumbai
Reported in : (1976)78BOMLR366
..... any case may permit the prosecution to be conducted by any person like a police prosecutor or other officer designated differently as laid down in sub-section (1). sub-section (2) is of considerable importance and it lays down that any officer in charge of the case shall have the like power of withdrawing from ..... they are entitled to great weight, because it is common experience that the prosecutor acts on instructions of the state.13. section 495 is drawn on similar lines as section 494. the earlier section speaks of a withdrawal from prosecution by public prosecutor, whereas section 435 envisages the court's powers when the police prosecutor makes such a move. ..... he alleged that the date for payment was notified as required by the payment of wages act and wages were payable under the law on november 3, 1971. next, he referred to the provisions contained in section 25ffp of the industrial disputes act, 1947, under which payment of compensation could be made at any time after the closure .....
Tag this Judgment!Court : Mumbai
Reported in : [1975]36STC201(Bom)
..... -firm was held not entitled under the contract to make such a separate charge and was not granted the advantage of that part of clause (14) of section 2 of the said act, which excludes from the sale price the cost of freight or delivery, when such cost is separately charged. in hyderabad asbestos cement products ltd. v. state ..... decided by us on 6th january, 1975) (the judgment having been delivered by madon, j.), we have taken the view that under clause (14) of section 2 of the said act, if a dealer has to do anything in respect of the goods at the time of or before delivery thereof, any sum charged by him in respect thereof ..... separately in the bills furnished by the respondent to the purchasers, these charges should be excluded from the turnover of the respondent under the provisions of section 2(14) of the said act. on the basis of these conclusions, the tribunal allowed the revisional applications preferred by the respondent. this reference is a consolidated reference arising out of .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1976Bom87; 1975MhLJ541
..... minors who are donees under the gift-deeds have no other property and it is that fact which may lead to their success in the applications under section 39 read with section 36 of the act >if at all eviction results, it is there results of the minors having no other property and it is not the result of the transfer ..... transfer, or where he was in possession on the date of the transfer and is subsequently evicted, unless he has a lawful right to apply under sub-section (1) of section 36 of the act his case does not fall under the second proviso. if the case does not fall under the second proviso, it is automatically a case of a ..... february 1961 which were received by them on 17th february 1961. soon thereafter on february 25, 1961 the two minors filed two separate applications under section 39 read with section 36 of the vidarbha tenancy act for the purpose of claiming the possession of the entire lands from both the tenants after evicting them. both the cases initially proceeded ex parte .....
Tag this Judgment!Court : Mumbai
Reported in : [1977]109ITR24(Bom)
..... thereof for the subsequent years. so far as the position in law is concerned, it is well-settled. a firm will be entitled to registration under section 26a of the act if the following essential conditions are satisfied : 1. the firm should be constituted under an instrument of partnership, specifying the individual shares of the partners. ..... in holding that the firm, as evidenced by the partnership deed dated 8th january, 1958, was not genuine and in refusing to register the firm under section 26a of the act accordingly.' 'whether, on the facts and in the circumstances of the case, the decision of the tribunal refusing to grant registration of the applicant-firm ..... kantawala, c.j.1. this reference relates to registration of a firm under the indian income-tax act, 1922. the assessment years under consideration are 1959-60, 1960-61 and 1961-62. by a deed of partnership dated november 11, 1950, a partnership firm was constituted to carry on business in the name of messrs. champaklal jamnadas & .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1976Bom165
..... be issued falls outside the territorial limits of the high court. hence by the constitution (fifteenth amendment) act 1963 section 8 sub-article (1-a) was introduced. it therefore became clear that from 26th january, 1950, there was already on the statute book section 491 of the old code which vested certain rights in the high court to issue directions in the ..... s case.29. the petitioner in the case of amand c. home secretary 1943 ac 147 who was a natherland subject was arrested in england as a deserter in army and was to be handed over obviously for the purpose of being prosecuted as a deserter. the divisional court refused his application for a writ of habeas corpus and ..... from one judge of the high court to a bench of two judges. it has been held that no letters patent was competent as the single judge acting under the provisions of sections 491 and 491-a of the old cole was exercising a criminal and not civil jurisdiction. while coming to that conclusion the lahore high court refers to .....
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