Court : Mumbai
Reported in : 2009(4)BomCR414; 2009(111)BomLR502
..... (supra) facts show that the constitutionality of the cess act, 1880, west bengal primary education act, 1973, west bengal rural development and production act, 1976 as amended by the west bengal taxation laws (amendment) act, 1992 whereby and where-under cess was levied on 'coal', 'tea', 'brick-earth' and 'minor minerals' was in question before it in batch of ..... under clause (v) or clause (vi) of section 68 cease to exercise the powers and perform the functions and duties which the special area development authority is competent to exercise and perform under the act of 1973 section 68 defines the functions of the special area development authority one of which as prescribed by clause (v), is to provide the municipal services as specified in sections 123 and 124 of the m. p. ..... (2) where the rights under any mining lease granted or deemed to have been granted by a state government to any person are acquired under this act the central government shall, on and from the date of such vesting, be deemed to have become the lessee of the state government as if a mining lease under the mineral concession rules had ..... terms of the provisions of the said act, cess, dead rent, as well as surface ..... by the lessee on the ground, inter alia, that the provision imposing the land cess quoad royalty under the mining leases must be held to have been repealed by the central act viz. ..... the lessee for successive years for the payment of land cess under sections 78 and 79 of the madras district boards act, 1920. .....
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR719
..... 1880-the cess act ..... powers were no doubt given to prevent any abuse of authority under the extremely stringent and summary procedure authorized by the act, and are, in their lordships' opinion, amply sufficient to justify the orders of which complaint is now made.7 ..... that ' all collectors, deputy collectors, assistant commissioners, and extra assistant-commissioners shall, in the performance of their duties under this act, be subjeot to the general supervision and control of the commissioners of divisions and the board of revenue. ..... of 1880 applies to cases of road and other cesses; and, that being so, it is necessary to look to that act in order to ascertain the extent of the jurisdiction conferred upon the higher revenue authorities over the proceedings of ..... upon the second question, it is quite true that under section 12 of the act a person who denies his liability to pay the amount for which a certificate has been made and filed against him, is allowed thirty days within which he may petition the collector ..... of 1880-the public demands' recovery act-and ..... acted in the exercise of his revisional jurisdiction under section 17; and it would defeat the object of the legislature if the periods of limitation applicable in ordinary cases were held binding upon him, when so acting ..... by the plaintiff to set aside the sale of a village called subhankarpore, stated to be worth a lakh of rupees, the property of the plaintiff, which had been put up to auction under the provisions of bengal act vii. .....
Tag this Judgment!Court : Mumbai
Reported in : (1911)13BOMLR82
..... he has been assessed for 'cess' under the provisions of bengal act ix of 1880, in respect of the royalty received or receivable by him from coal- ..... case of land it lies on holders of estates or tenures and ryots, the policy of the act evidently being that all persons, who benefit by the maintenance and construction of 'roads and other means of communication' or 'works of public utility' out of these cesses, should bear the liability of paying the same.8 ..... that the royalty he receives from the coal-mines cannot, upon a proper construction of the act, be included in the term 'annual net profits' and that, therefore, the assessment is ..... definition of immovable property, and it is declared that, in the case of lands, the 'cess' should be assessed on their 'annual value,' and in the case of mines, &c. ..... as it is material for the purposes of this decision, is in these terms:the road cess and the public works cess shall be assessed on the annual value of lands and on the annual net profits from mines, quarries, tramways, railways, and other immovable property, ascertained respectively as in this act prescribed. 4. ..... this act provides for the levy of 'cess' on all immovable property situate in the province for the construction of roads and other means of communication, and it gives to the 'collector' defined in the act, the power ..... .' this again clearly shows that although the cess is assessed on the basis of the net annual profits, it is paid in respect of the property, and not in respect of any .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1944Bom218; (1944)46BOMLR363
..... 1, who was the only contesting defendant, contended that the suit was barred by section 20 of the khoti settlement act, 1880, that the consent of the managing khot was binding on all the khoti sharers and that the order passed by the recording-officer was legal ..... mention here that before the amendment of section 3(4) of the khoti settlement act, 1880, by section 85(b) of bombay act iv of 1913, permanent tenants were styled 'occupancy tenants. ..... it was contended that the claim for penalty based on measurements not taken on board the vessel as required by the act, but some miles away from the board, was ultra vires, illegal and improper, and that, therefore, the order imposing the penalty was made without jurisdiction and was ..... it is now well settled by several cases decided under article 14 of the first schedule to the indian limitation act, 1908, that where an authority which purports to pass an order is acting without jurisdiction, the purported order is a mere nullity and it is not necessary for anybody, who objects to that order, to apply to set ..... section 20(1) of the khoti settlement act, 1880, provides that every entry in the settlement register or other records made by the recording officer under section 16, 17 or 18, and purporting to record- (a) the fact that the interest of any permanent tenant is or is not transferable otherwise ..... unpaid portion of the survey assessment and local fund cess due from defendant no. 1. ..... be fixed at survey assessment and local fund cess only. .....
Tag this Judgment!Court : Mumbai
Reported in : (1940)42BOMLR621
..... happened after the death of rishikesh may for the purposes of this appeal be accepted and are stated in their ' case ' as follows:-it appears from mutation papers and cess returns exhibited in the case that after the death of rishikesh dwarkanath bhanjoo continued to act as sole surviving executor till the year 1880, when he applied for mutation of names in favour of pura-sundari, and in 1881 or 1882 made over the whole estate to her. ..... not infringe any rule against remoteness, nor are the legatees incapable of taking.it is true that the bequest is contingent, but that does not avoid it (section 107 and part xv of the succession act),nor was it fatal to the bequest that it was to take effect, not necessarily at the testator's death, but possibly at a future date. ..... its cogency is independent of any inference which might be drawn from assumptions made by the indian legislature in the hindu wills act, 1870-an enactment passed after the tagore case had been decided in the high court but before it had been dealt with ..... it has effect (save in so far as the legislature has abrogated it: hindu wills act, 1870, hindu disposition of property act, 1916), to limit the class of persons who are capable of taking under a will, restricting it to persons who either in fact or in contemplation of law are in existence at ..... it is to be observed that the will came into effect before the hindu wills act of 1870 and that the validity of its provisions must be judged according to the hindu law in force .....
Tag this Judgment!Court : Mumbai
Reported in : (1888)ILR12Bom268
west, j.1. in this case an acknowledgment, dated 3rd november 1880, is relied on by the plaintiff as having, as the last of an annual series, kept alive his right to sue for a debt contracted and due on the 22nd october, 1876. the intermediate acknowledgments, it is said, were given back, and it is contended that, on proof of this, they can be proved by oral evidence so as to bridge over the interval of four years between the original obligation and the acknowledgment actually produced. but section 19 of the limitation act, xv of 1877, says clearly that oral evidence of the contents of an acknowledgment may not be received, nor is there any saving of acknowledgments received or given back before the act came into operation. we are constrained, therefore, to apply the enactment to which we have referred, and the true sense of which cannot be doubted after a comparison with the corresponding section 20 of act ix of 1871. it excludes the intermediate acknowledgments as resting on oral proof, by which the one of 3rd november, 1880, might have been made to bear on a debt then still not barred by limitation, and we must consequently reverse the decrees of the courts below and reject the claim. costs in this court to be borne by the respondent and in the courts below as there adjudicated.
Tag this Judgment!Court : Mumbai
Reported in : (1928)30BOMLR1463
..... of action alleged in the plaint there was dispossession of the plaintiff in 1910, that is to say, the suit falls under article 112 of the indian limitation act, on the third issue in the lower court the subordinate judge held that dispossession really took place in 1903-1907, and there is now no dispute before us ..... i think that it cannot have been the intention of the legislature when enacting these provisions to give the result, owing to section 13 of the indian limitation act, that in certain oases no period of limitation should be available to a ruling chief or sovereign prince, and that the case is analogous to that of a suit against the secretary of state for india in council, whose residence is, ..... instance in regard to a case where a collector is alleged to have passed orders against an alienation of want land under the hereditary offices act of 1874, such a document would have to be produced to support a resumption under section 9 or 11 of that act, because these sections prescribe the collector recording his reasons in writing, that is to say, the law requires the matter to be reduced to ..... these orders were enforced, as clearly appears from madhavrao's petition dated july 8, 1880, exhibit 186, where he says that the decision was enforced by the attachment of the village of matraj and ..... been an undeserving favourite of kbanderao; and although he is represented in a better light in madhavrao's petition of 1880 (exhibit 186), he had no previous of connection with this estate. .....
Tag this Judgment!Court : Mumbai
Reported in : 115Ind.Cas.369
..... i think that it cannot have been the intention of the legislature when enacting these provisions to give the result, owing to section 13 of the indian limitation act, that in certain cases no period of limitation should be available to a ruling chief or sovereign prince, and that the case is analogous to that of a suit against the secretary of state for india in council whose ..... in regard to a case where a collector is alleged to have passed orders against an alienation of watan land under the hereditary offices act of 1874, such a document would have to be produced to support a resumption under section 9 or section 11 of that act, because these sections prescribe the collector recording his reasons in writing, that is to say, the law requires the matter to be reduced ..... , so far as this suit is concerned, is borne in mind, it is a just conclusion that he was not absent from british india within the meaning of section 13 of the indian limitation act, as he carried on business through representatives in british india, in regard to his rights in the village of davdi, where the suit lands are situate. ..... which by law requires to be reduced to the form of a document, then under section 91 of the indian evidence act no other evidence would be admissible except the document or secondary evidence of its contents in any case where secondary evidence ..... madhavrao's petition dated july 8, 1880, ex. ..... khanderao; and although he is represented in a better light in madhavrao's petition of 1880 (ex. .....
Tag this Judgment!Court : Mumbai
Reported in : (1908)10BOMLR117
..... if such leave, however, is necessary i have no hesitation in granting it having regard to the fact that the acts complained of against the first defendant related to the management of the worlee property on the assumption that the whole of the property belonged to the ..... ; 402, lord chief baron alexander holds that an executor once having acted unquestionably as an executor cannot renounce that character and all the liabilities which attach to it and that having once acted the subsequent renunciation is void and he continues liable to be sued in the character of an ..... williams on executors, 10th edition, 1905, at page 199, it is stated:-' an executor who has intermeddled cannot subsequently renounce;' and at page 1434, note (k), it is stated that 'a very slight act of intermeddling by the executor will amount to the acceptance of the office of executor.'6. ..... batchelor holds that section 10 of the limitation act does not apply to a resulting trust.15. ..... will be without prejudice to the plaintiff's right to apply to have the receiver's commission paid by the first defendant if she establishes that the appointment of a receiver was necessited by his misconduct or any wrongful act or acts on his part. ..... is this one act, which is proved, sufficient to charge him with a liability to account as executor in my opinion this act is a clearindication that at all events about this time the first defendant accepted the office of ..... brojo nath (1880) l.r. e ..... brojo nath (1880) l.r. r ..... brojo nath (1880) l.r. r .....
Tag this Judgment!Court : Mumbai
Reported in : (1929)31BOMLR406
..... the general nature of the suit is thus apparent, but it is necessary to set out the precise sequence of events in order to be able to decide the points that arise, virji was acting as broker for one manilal, an outsider, and manilal speculated very heavily with the result that the market for the particular shares in which he was speculating became completely disorganised. ..... the house of lords held that in the circumstances there was a 'cessio bonorum' and thus au act of bankruptcy, and the stock exchange were in reality claiming an undue preference for the inside creditors. ..... under section 17 of the presidency-towns insolvency act virji'e estate vested in the official assignee. ..... therefore, the board may act in such manner as might appear proper to them.the matter of virji's settlement was, therefore, still under consideration, and was referred to the board. ..... the next case, on which the defendants more especially rely, is ex parte grant: in re plumbly (1880) 13 ch. d. ..... the act of insolvency was on june 13. .....
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