Court : Mumbai
Reported in : (2004)87TTJ(Mumbai)183
..... , agreed that the annual value of the property may be determined by taking 8.5 per cent on the total investment made in the property as per the bombay rent control act.27. we have carefully considered the submissions made by the rival parties. the assessee has constructed a house property at pali hill and is the owner of the same ..... discussed earlier.28. the first main point for consideration is whether the assessee is entitled to the benefits of the provisions of section 23(2)(a) of the act. the hon'ble delhi high court in the case of cit v. modi industries ind. (supra), has held that when the house property is occupied as residence by the employees ..... vadilal family trust no. 1 v. cit : [1994]208itr1005(guj) . the learned departmental representative also referred to the case of cit v. dewan chand dholan dass : [1981]132itr790(delhi) , wherein the hon'ble high court has laid down that the expression 'occupation of the owner for the purpose of his own residence' in section 23(2) of the income .....
Tag this Judgment!Court : Mumbai
Reported in : (2003)105BOMLR915
..... madras (in all the appeals) : [1969]72itr787(sc) and has held in paragraph 8 as under:-the above contention is untenable. there are no provisions in the gold (control) act, 1968 which are inconsistent with rule 126(1)(10) of the 'rules'. that being so, action taken under that rule must be deemed to be continuing in view of ..... section 6 of the general clauses act. 1897. it is true that gold (control) act, 1968 does not purport to incorporate into that act the provisions of section 6 of the general clauses act. but the provisions (herein are not inconsistent with the provisions in section 6 of the general ..... that rule must be deemed to be continuing in view of section 6 of the general clauses act. 1897. it is true that gold (control) act, 1968 does not purport to incorporate into that act the provisions of section 6 of the general clauses act. but the provisions therein are not inconsistent with the provisions in section 6 of the general .....
Tag this Judgment!Court : Mumbai
Reported in : (2004)106BOMLR35
..... open plot and hence, for eviction of the defendants from occupation of the open plot, no suit under the bombay rent, hotel and lodging house rates control act, 1947 (hereinafter referred to as the bombay rent act) could be filed by the plaintiff. it was admitted that though such a plea was not raised by the defendants ..... of the apex court in joginder pal v. naval kishore behal : [2002]3scr1078 . in this case the apex court has observed as follows :the rent control legislations are heavily loaded in favour of the tenants treating them as weaker sections of the society requiring legislative protection against exploitation and unscrupulous devices of greedy landlords ..... the landlords. the legislature is fair to the tenants and to the landlords both. the courts have to adopt a reasonable and balanced approach while interpreting rent control legislations starting with an assumption that an equal treatment has been meted out to both the sections of the society. in spite of the overall balance .....
Tag this Judgment!Court : Mumbai
Reported in : (1999)101BOMLR150
..... the kerala high court was considering the question whether proceedings for eviction under the kerala buildings (lease and rent control) act would be 'other legal proceedings' for the purpose of section 446(1) of the indian companies act, 1956. after considering various judgments of the apex court and of the various high courts, the learned single ..... the high court which ordered winding up of the company, against the directors and officials under sections 538 and 541 of the companies act. the learned single judge of the delhi high court was also considering as to whether a company court could withdraw to itself criminal proceedings pending before the magistrate and decide ..... the same. in that context the court observed on the facts of that case that a criminal complaint cannot be instituted in the delhi high court because the court had no powers to take cognizance of the offence. this was after considering the provisions of the criminal procedure code. the court .....
Tag this Judgment!Court : Mumbai
Reported in : (2004)90TTJ(Mumbai)16
..... account. the assessee manufactures mill-board paper out of recycled waste paper and the gp percentage depends on various factors, which are not in the control of the assessee. the goods of the assessee are subject to control of excise.34. learned departmental representative relied on the orders of lower authorities.35. we have heard the rival contentions and perused the material ..... audited book results of bhagat paper & board mill, valsad by estimating gross profit @ 14.5 per cent5,24,992 (vii) loan from amarchand meghaji added under section 68 of the act 50,000(viii) addition on account of alleged unexplained alleged cash deposits in a/c no. 503 of punjab national bank, worli branch7,28,5002. the learned commissioner (appeals) erred .....
Tag this Judgment!Court : Mumbai
Reported in : (2000)163CTR(Bom)440; [2001]112TAXMAN523(Bom)
..... under article 226 of the constitution while examining the order of the settlement commission broadly speaking, an essential feature of writ of certiorari is that the control which is exercised through it over judicial or quasi judicial bodies is not in an appellate but supervisory capacity. one consequences of this is that the ..... at the option of the assessee for settlement of the tax liability of the assessee as also his liability for further proceedings or prosecution under this act or other acts, even while the assessee continues to be dishonest and deliberately fails to make a true and full disclosure of the extent of the income which ..... and seizure operations voluminous cash, jewellery, silver utensils, share certificates; etc., have been seized by the department and orders were passed under section 132d of the act. the said seized material exhibited charging of 'on money' with regard to various projects during the period 1985 to november 1992, with unaccounted investments in shares of .....
Tag this Judgment!Court : Delhi
Reported in : 1997VAD(Delhi)689; 69(1997)DLT188
..... of the appellant in the year 1979, when elections were held for gurudwara prabhandhak committee. mr. kalra has brought to our notice a notification issued under the delhi sikh gurudwara managing committee act, 1971 for showing that the said election was held on 28.10.1979. this notification is not on record. but, as he has rightly pointed out, ..... firing was in any way suppressed. (57) no adverse inference can be drawn against the prosecution for non production of asi lal singh. he was posted at the police control room (p.c.r.). he had transmitted the information to kingsway camp police station, which was registered as ext. pw-143/da. it is not the case in defense ..... in a case of conspiracy; that the origin of the information and particulars of the person who may have given the information to asi lal singh at the police control room were not known and no question about it was put to the investigating officers in their cross-examination; and that the information about the sadhu firing in the .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1965All49
..... or of a public authority or institution. if the accommodation is required for a public authority or institution there are other ways of acquiring it and the control of rent and eviction act was not meant for this purpose. no law can cover all imaginable circumstances; however detailed it may be it can never cover the infinite circumstances that can ..... up this guarantee in disregard of the legislature's solemnly expressed mandate. to do so would be to change the policy of the law and that, the majority in the delhi laws act case say, cannot be clone by a delegated authority, (page 302 of scr): (at p. 574 of air).' 42. there is, i think, little difference between ..... the context and object of the enactment in eliciting the intention of the lawmaker and in determining whether an enactment is obligatory or enabling h.n. rishbud v. state of delhi : 1955crilj526 , hari vishnu kamath v. ahmad ishaque : [1955]1scr1104 . 52. let us now turn to the context of rule 6. rule 1 prescribes the title of the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1959Bom182; (1958)60BOMLR873; 1956CriLJ567
..... can be made to hinder or obstruct the due administration of justice in courts. one type of such interference is found in cases where there is an act or publication which amounts to scandalising the court itself' an expression which is familiar to english lawyers since the days of lord hardwick. the scandalising might manifest ..... members of the public abstain from imputing improper motives to those taking part in the administration of justice, and are genuinely exercising a right of criticism, and not acting in malice or attempting to impair the administration of justice, they are immune. justice is not a cloistered virtue: the must be allowed to suffer the scrutiny ..... and properties of which the court receiver is appointed a receiver are preserved and protected. such estates receiver acts under the directions of the court and it is really the court which has through it receiver dominion and control over such estates and properties. it is the duty of the chief justice in the exercise of his .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1978SC851; (1978)1SCC405; [1978]2SCR272
..... law or fact, from every order made by the high court in the dispute.137. so, in view of the scheme of part vi of the act, the delhi high court could not have embarked upon an enquiry on any part of the merits of the dispute. thus it could not have examined the question whether ..... and culminating in the final declaration of the returned candidate.2(a) the constitution contemplates a free and fair election and vests comprehensive responsibilities of superintendence, direction and control of the conduct of elections in the election commission. this, responsibility may cover powers, duties and functions of many sorts, administrative or other, depending on the ..... jurisdiction which) can be invoked by an aggrieved party at the end of the election excludes other form, the right and remedy being creatures of statutes and controlled by the constitution. durga shankar mehta : [1955]1scr267 has affirmed this position and supplemented it by holding that, once the election tribunal has decided, the .....
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