Court : Mumbai
Reported in : AIR1971Bom386; (1971)73BOMLR225; 1971MhLJ566
..... account. under rule 7, it is incumbent on every person who manufactures excisable goods to pay excise duty. in that connection, under rule 9, there is prohibition against removal of excisable goods from the place of their manufacture or any premises appurtenant thereto specified by the collector until excise duty is paid under rule 10, ..... jalan group of concerns. he stated that employees of different sister concerns were withdrawn and employed in other concerns. he was shown a letter dated august 30, 1961, addressed by megharaj patodia to him and asked about the endorsement made by him at the foot of that letter. he admitted that he had made the ..... upon the observations in these cases, he has submitted that in taxation laws assessing authorities exercise quasi judicial functions and they have duty cast on them to act in a judicial and independent manner. before completing assessments in the circumstances appearing in the present case, the 1st respondent was bound to hold an inquiry andin .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1972Bom46; (1971)73BOMLR140; ILR1972Bom30; 1971MhLJ369
..... .e. must be ready and willing to observe the terms of the tenancy and must no do anything that is prohibited by the act. if he contravened the act or did not observe the terms of tenancy, section 14 could not possibly be regarded as giving him the right to be a tenant under the landlord. as sub - tenants, ..... terminating the tenancy of defendant no. 1 razack. as the respondents felt that the notice was defective they, by way of abundant caution, gave another notice on 21-11-1961 terminating the tenancy of defendant no. 1 razack. on 17-2-1962 they filed a suit against razack claiming possession of the suit premises on various grounds. they alleged that ..... the other defendants also challenged that decree in appeal court. in all three appeals were filed against the decree in ejectment passed by the trial court. on 31-8-1961 the appellate bench of the court of small causes allowed the appeals and directed the dismissal of the suit. the appellate bench held that the defendants were in fact sub .....
Tag this Judgment!Court : Mumbai
Reported in : [1975]98ITR50(Bom)
..... of the carrying on of the business and to be incidental to it. if that is established, then the deduction must be allowed, provided of course there is no prohibition, express or implied, against it; (2) if employment of agents is incidental to the carrying on of the business, it must logically follow that losses which are ..... such a proposition and, therefore, it would not be correct to attach any particular importance to the observation made by the appellate assistant commissioner that sir alwyn ezra acted more like a director than as an agent in withdrawing the amounts from the bank we would also like to add that the tribunal has apparently not taken ..... , the tribunal has submitted a statement of the case on the following question : 'whether, with regard to the assessment year 1959-60, the tribunal erred in law or acted without evidence in holding that the expenditure of rs. 8,000 (rupees eight thousand) was not incurred wholly and exclusively for the purposes of the business ?' 12. we .....
Tag this Judgment!Court : Mumbai
Reported in : 1974CriLJ413; 1973MhLJ662
..... obtaining the required licence, an offence, without regard to the purpose for which these articles are so kept. this sub-clause (a) thus contemplates an absolute prohibition for excess quantity in the absence of licence. reasoning thus adopted by the learned magistrate ignores this distinction and is obviously erroneous and contrary to the plain ..... been described as 'combustible liquids', 'combustible solids and semi solids', 'oxidising substances' and 'corrosive or poisonous substances'. schedule 'm' was substantially amended by amendment act no. 32 of 1962. statements of objects and reasons for the said amendment have been quoted and commented in the division bench judgment of this court in the ..... found. he, firstly, contends that the learned magistrate has confused the requirements of section 394(1)(b) with those of section 394(1)(a) of the act, this contention appears to me to be correct. even references in the text of the judgment to the relevant clauses in the title and in para. 1 .....
Tag this Judgment!Court : Mumbai
Reported in : [1974]94ITR34(Bom)
..... had jurisdiction to initiate proceeding for reopening the assessment of the petitioner for the assessment year 1950-51, under section 147(a) of the income-tax act, 1961 (hereinafter referred as 'the act'), and whether such initiation of proceedings is justified having regard to the conditions precedent to be fulfilled before the provisions of the said section can be ..... reason to believe that your income chargeable to tax for the assessment year 1950-51 has escaped assessment within the meaning of section 147 of the income-tax act, 1961; i, therefore, propose to reassess the income for the said assessment year and i hereby require you to deliver to me within 30 days from the ..... the petition. by this petition the petitioner prayed for quashing and setting aside the said notice dated march 26, 1966, and for issuing of a writ of prohibition or mandamus so that further proceedings pursuant to the said notice for reassessment should not be taken. 7. the petition is resisted by the respondent. he has .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)76BOMLR718; 1974MhLJ908
..... membership of the member cannot even remotely come into the picture while granting licence. if granting leave and licence is prohibited by the society, such act all the more ceases to be the act in the capacity of member as he obviously acts de hors his capacity, obligations and duties to the society. as occupant of the flat in the society, a ..... in 67 bomlr 306 (i.r. hingorani v. pravinehamdra). points (2) and (3) militate against the ratio of the pull bench judgment of this court in farkhundali v. potdar. (1961) 63 bom. 985, f.b. point (4) affirms the ratio of the judgment of this court in manohar v. konkan ca.-op. housing socy. : air1962bom154 f.b., to a ..... examine the facts of the leading judgment in the d.m. bank's case (supra) and findings to ascertain the true and precise ratio thereof.8. on june 29, 1961 entire ground floor of a building in dispute was leased out by the owner thereof to several lessees. the lesser-owner had already mortgaged the said building (without possession) .....
Tag this Judgment!Court : Mumbai
Reported in : [1974]94ITR616(Bom)
..... and dividend income of his shares. in response to the notice of the income-tax officer, 'b' ward, kolhapur, under section 143(2) of the income-tax act, 1961, the assessee appeared before the said officer through his advocate and produced before him cash book and ledger. in the course of the assessment proceedings, the income-tax officer ..... at any rate, on the authority of the supreme court in haji aziz and abdul shakoor bros. that the confiscation of property or penalty incurred while indulging in prohibited trading activities does not amount to commercial loss though it happens in fact to; be a loss according to the ordinary meaning of the word 'loss' as understood ..... kothari, the supreme court had occasion to consider deduction of a loss relating to a transaction which was held to be illegal by reason of the prohibition contained in the forward contracts (regulation) act, 1952, and it was held on the facts of that case that no set-off could be allowed under the first proviso to section 24( .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1975Bom137; (1974)76BOMLR595; 1974MhLJ823
..... proves such a requirement his rights were governed by the provisions of sub-section (5) (b) of s. 33-b. it may be noted here that there is no prohibition for the tenant to purchase or acquire additional land and increase his holdings after the date of the application. it is equally true that a landlord may and can acquire ..... his tenancy rights. in effect, so long as the certificate stood, the tenant could not become the owner of the land. by a further amendment by maharashtra act no.9 of 1961, sections 33-a to 33-c were added, and they related to termination of tenancy by landlords and purchase by tenants of land to which section 88-c ..... presents some difficulty of interpretation, because normally it is the right of the original certificate landlord to get possession which requires to be considered by the authorities under the tenancy act. however, we are now required to deal with a case relating to the rights of the heirs of the original landlord, who died during the pendency of the .....
Tag this Judgment!Court : Mumbai
Reported in : (1974)IILLJ227Bom
..... for making their stay comfortable.19. mr. sowani for the workmen, however, argues that the petitioner-society cannot be called a charitable institution because there is no prohibition or restriction on the society to increase the charges and make it profitable and run it as trade or business like any other hotel is run. we are unable ..... of training, research and treatment and its income was mostly from donations and distribution of surplus as profits was prohibited. on these findings the court held that none of the three hospitals was an industry within the meaning of the said act.15. in : (1971)iillj393sc , the supreme court was called upon to decide as to whether the bombay ..... with the same aims and objects, on 10th august, 1948. the society became a public company with effect from 28th march, 1961, by virtue of the provisions of sub-s. (1) of s. 43a of the companies act, 1956.4. the aims and objects of the petitioner-society are stated in its memorandum of association. clauses (4) and (6 .....
Tag this Judgment!Court : Mumbai
Reported in : 1975CriLJ1891
..... court in the full bench decision in nanoo v. emperor, i see no reason why the prohibition of section 25 of the indian evidence act should not be extended to incriminating statements made by persons accused of an offence under the abkari or opium act, to excise peons who are actually engaged at the time of the investigation of the offence ..... and caution. therefore, merely because there are likely to be malpractices of extorting confessions, it cannot be said that law has to be interpreted as prohibiting the admission of such confessions at the trial of an offence under the r. p. u. p. act.74. mr. desai submitted that, in any event. section 9 of the r. p. u. p ..... . act was ultra vires article 14 and article 20 (3) of the constitution of india. there is no merit in either of these contentions. article 14 does not prohibit reasonable classification based on rational nexus with the object to be achieved by enacting a law. article .....
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