Court : Mumbai
Decided on : Jul-11-1991
Reported in : 1992(1)BomCR485
..... is not initiated by a plaint. i shall now refer to some of the relevant judgments, cited at the bar. 12. in hansraj gupta and others v. dehra dun mussoorie electric tramway co. ltd. , it was observed by lord russel of kollowen as under:- 'the word 'suit' ordinarily means, and a part from some context ..... time appointed the maharashtra state co-operative cotton growers marketing federation limited as its agents under the provisions of the maharashtra raw cotton (procurement, processing and marketing) act, 1971 the petitioner no. 1 amended the petition by incorporating one more ground of challenge to the impugned awards in the petition. shri dhirajlal v. shah ..... initiated by petition in the nature of plaint. the respondent no. 1 -company contended that the expression 'suit' as used in section 21 of the limitation act, 1963, be construed widely. 3. the petitioners contended that the respondent no. 1-company had opposed the application for amendment inter alia on the ground of limitation .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-30-1991
Reported in : 1992(2)BomCR450
..... satisfied that it is a voluntary one and does not appear to have been brought about in suspicious circumstances to circumvent section 25 and 26 of the evidence act, and has to look into surrounding circumstances and to find whether the extra-judicial confession is not inspired by any improper or collateral consideration or circumvention of ..... death. 27. the explanation to the section provides that 'dowry' for the purposes of this section shall have the same meaning as in section 2 of the dowry prohibition act, 1961 which defines 'dowry' as follows :'2........ 'dowry' means any property or valuable security given or agreed to be given either directly or indirectly'.(a) by ..... offence is not required to be proved in the light of essential ingredients of section 304b of indian penal code and section 113b of indian evidence act...' section 113b of evidence act, lays down that if soon before the death such woman has been subjected to cruelty or harassment for or in connection with any demand of .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-02-1991
Reported in : 1992CriLJ2106
..... the happy life of smt. shobha and her husband. it may be that at one point of time, the husband and the relations had committed some un-described act, but subsequently, the fact reveal that they repent and ultimately, all are happy. under these circumstances, it would not be desirable to reject the prayer made by ..... and the counsel of the parties to work on the minds of the clients and to heal a wounded situation into a healthy reapproachment, so that the parties would act sensitively and constructively. naturally, there would be initial resistance, mistrust, apprehension. at the end of this conciliation journey, it is possible to reach a happy situation resulting ..... would unfold them at trial. it is common knowledge that despite prohibition of the pernicious social evil of demand or offer or payment of dowry under dowry prohibition act, 1961, dowry deaths are escalating in countless number every year. it has becomes a grave concern to the enlightened section of the society and subject of an .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-15-1991
Reported in : [1991]192ITR318(Bom)
..... given in section 173 of the indian succession act also show that it is a right to receive a specified sum and not an aliquot share in the income arising from any fund or property. ordinarily ..... volume 32, paragraph 899, jarman on wills, page 1113, passages form williams on executors and administrators, and the illustrations appended to section 173 of the indian succession act. after referring to the various definitions and meanings of the expression 'annuity', the honourable supreme court observed as under (at p. 509) : 'illustrations of annuity ..... relevant provisions. both these judgments are already overruled by the honourable supreme court. 13. the expression 'annuity' has not been defined under the wealth-tax act, 1957. the said expression 'annuity' has been interpreted in various judicial decisions. in several judgments of the honourable supreme court as well as judgments of .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-22-1991
Reported in : [1991]192ITR543(Bom)
..... the assessee's assessment year 1970-71, the income-tax appellate tribunal has referred to this court only one question of law under section 256(1) of the income-tax act, 1961. that question is : 'whether, on the facts and in the circumstances of the case, the tribunal was right in holding that the profit of the business of belapur company .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-28-1991
Reported in : [1991]191ITR311(Bom)
..... assessment for the assessment year 1963-64, the income-tax appellate tribunal has referred to this court only one question of law under section 256(1) of the income-tax act, 1961. that question is : 'whether, on the facts and circumstances of the case, the tribunal erred in law in valuing the sugarcane purchased by the applicants at its agricultural farms ..... tribunal erred in law in not allowing the additional ground raised for allowing the applicants rs. 42,443 as revenue loss under section 32(1)(iii) of the income-tax act, 1961, incurred due to destruction of the sugar godown because of cyclones during the relevant assessment year ?' 3. the question referred to this court by the tribunal, it is common .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-08-1991
Reported in : [1991]191ITR510(Bom)
..... v. volkart brothers : [1971]82itr50(sc) that a mistake which is not glaring and obvious from the records could not be rectified under section 154 of the income-tax act, 1961. it cannot certainly be said in a case like the one before us that a mistake, if any, was patent or glaring on the face of the record. ..... was attributable to the assessee's manufacture and/or production activities. accordingly, after giving notices to the assessee he rectified the assessment orders under section 154 of the income-tax act, 1961. as a result of the rectification orders, he excluded the income such as rent received, profits on sale of assets, interest on bank deposits and miscellaneous receipts ..... are 1966-67 to 1969-70. the income-tax appellate tribunal has referred to this court the following two questions of law under section 256(1) of the income-tax act, 1961 : '1. whether, on the facts and in the circumstances of the case, and having regard to the provisions of section 280zb, the tribunal erred in law .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-15-1991
Reported in : [1991]192ITR298(Bom)
..... gift made by the assessee, the father, in favour of his son within the meaning of the relevant provisions of the gift-tax act. he computed the share of future profits surrendered by the assessee at rs. 87,185 to which some other amounts were added ..... case, the gift is exempt under section 5(i)(xiv) of the gift-tax act, 1958 ?' 2. briefly stated, the relevant facts are that up to the commencement of the previous year relevant for the assessment year 1969- ..... of m/s. d. t. choudhari did not amount to a consideration within the meaning of section 2(xii) of the gift-tax act, 1958 3. if the answer to question no. 1 is in the affirmative, whether, on the facts and in the circumstances of the ..... the assessment year 1969-70, the tribunal has referred to this court the following questions of law under section 26(1) of the gift-tax act, 1958 : '1. whether, on the facts and in the circumstances of the case, the admission of shri subhash as a partner of .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-09-1991
Reported in : [1992]193ITR649(Bom)
..... 1969. both these events having not taken place in the year 1966, shri dalvi argued that the question of remission in that year under section 41(1) of the act would not arise. 8. we have considered the rival contentions carefully. in our opinion, dr. balasubramanian is right to the extent that in view of the government of ..... as being not payable in respect of which deduction was being allowed in those years, the assessee was liable to be assessed under section 41(1) of the income-tax act, 1961. 5. the assessee's appeal before the appellate assistant commissioner was successful. however, the tribunal allowed the departmental appeal and restored the order of the income-tax ..... -67 and 1967-68. the income-tax appellate tribunal has referred to this court the following two questions of law for opinion under section 256(1) of the income-tax act, 1961 : '(1) for the assessment years 1964-65, 1965-66 and 1966-67 : whether, on the facts and in the circumstances of the case, and more particularly .....
Tag this Judgment!Court : Mumbai
Decided on : Jul-18-1991
Reported in : AIR1992Bom253; 1992(1)BomCR1; 1991(1)MhLj994
..... ' in the said section 74 and it is, therefore, contended thatthe reference contemplated by the said section 74 is a reference to two arbitrators, the umpire to act only in the event of a difference arising between them. 8. in the first place, the said section 74 requires the formation of a 'tribunal of arbitration' ..... that the two arbitrators appointed by the executive council of the said university and theappellant differed. mr dada drew our attention to section 3 of the arbitration act which states that an arbitration agreement, unless a different intention is expressed therein, should be deemed to include the provisions set out in the first schedule thereto ..... the appellant from service by an order dated 10th november, 1983. 3. the appellant applied for a reference to arbitration under the provisions of section 74 of the said act. a tribunal of arbitration was constituted. it consisted of mr. r. m. kantjugeing the member appointed by the executive council of the said university, mr. n. .....
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