Court : Mumbai
Reported in : [1993]203ITR666(Bom)
..... as it then stood. 14. the discussion contained in these and similar decisions relating to voluntary charges may have been the background in which section 24(1)(iv) was amended to add the words 'not being a charge created by the assessee voluntarily'. the language of section 24(1)(iv) incorporates the concept of a charge being voluntarily created ..... to annual charge, not being a capital charge, the amount of such charge.' 12. sub-clause (iii) was deleted from april 1, 1969, and sub-clause (iv) was amended to introduce the concept of the charge not being a voluntary charge created by the assessee. 13. in the case of cit v. state bank of india : [1957]31itr545(cal ..... ) , the calcutta high court considered the provision of section 9(1)(iv) of the indian income-tax act, 1922, which was similar to section 24(1)(iv) prior to its amendment. one of the arguments urged before the calcutta high court was that the charge which was contemplated by section 9(1)(iv) could not .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2002Bom231; 2002(3)ALLMR456; 2002(3)BomCR489
..... hereinbefore contained shall include kerosene and crude oil 2 paise per litre.'the state government exercised power under section 192(5) of the b.m.c. act and amended the entry by notification dated 30th march, 1983, published on the same date in the maharashtra government gazette. the rate of octroi leviable was changed in ..... . but the petitioner put up pipeline from bombay high and started importing within the corporation limit natural gas from 1978 and supplying it to four consumers -- (1) tata electricity company, trombay, (ii) rashtriya chemical fertilizers corporation ltd. chembur, (iii) bharat petroleum company ltd. mahul, and (iv) hindustan petroleum corporation limited, bombay. it was ..... 1st day of april 1978 shall be deemed to have been levied under entry 22 in schedule h to the bombay municipal corporation act, as amended by section 9 of the maharashtra municipal corporation (amendment) ordinance, 1993, as if that entry in that form was in force on the day on which the octroi was so .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(3)ALLMR63; IV(2008)BC73; 2008(5)BomCR909; 2008(2)CTLJ180(Bom)
..... their rights under the said guarantees, if resorted to within the period of limitation provided by law. any other view would militate against the sweep of the amending act-section 28(b), in particular.44. the plaintiffs have rightly pressed into service decision of the apex court in the case of shin satellite public co.ltd. ..... an agreement, which was still in force on the date of coming into force of the amending act. in that case, there is no question of retrospective application of the provision.42. counsel for the plaintiffs, relied on the air 2007 (noc) 1261 : 2007(2) alj 444 in the case of m/s.sujata chemicals, baroda v. united ..... interests of the consumer dealing with big corporations and causes serious hardship to those who are economically disadvantaged.3. the bill seeks to achieve the above objects.'after the amending' act 1 of 1997 came into effect from 8th january 1997, 'section 28 now reads' thus:28. agreements in restraint of legal proceedings, void.- [every agreement,(a .....
Tag this Judgment!Court : Mumbai
Reported in : 1999(2)ALLMR304; 1999(4)BomCR287
..... , they are to be treated as deemed tenants in respect of the premises which are under their occupation on the date of coming into force of the amendment act and they are not liable to be evicted otherwise than by the due process of law. in other words their contention is that since they are governed ..... by the petitioners. so also the rent payable by the petitioner was inclusive of water charge and electricity charges etc. whereas the rent payable by the tenant occupied in the jain bhuvan is liable to pay water charges and electricity charges besides the rent. this is also an another telling circumstance that indicates the intention of the ..... hegde also drawn my attention to the another circumstance, where the petitioners filed these petitions only because of the amendment brought about in the act, as indicated above. the proximity of time between the amendment and of the act of filing of the suit by the petitioners, will serve as another pointer to this circumstance. this circumstance very .....
Tag this Judgment!Court : Mumbai
Reported in : (2008)110BOMLR1080; 2009(1)Bom.C.R.(Cri.)466
..... the constitution of india and other statutory provisions contained in the local self-government act providing for a remedy of an election petition?(2) whether the provision contained in act no. xxiii of 2001 are repugnant to the scheme flowing from the provisions contained in amending act no. xi of 2002 and xxiv of 2000 and the other relevant provisions contained ..... in which part of the locality other than his place of origin has been merged.27. in state of maharashtra and ors. v. sanjay k. nimje air 2007 bom 268 the supreme court considered government resolution dated 15.6.1995 which was beneficent in nature to the employees who have entered into service or who have obtained ..... because she was a migrant and not because she has made false caste claim. in the case of hitesh dasiram murkute v. state of maharashtra and ors. : 2007(4)bomcr784 , division bench of this court has taken a view that a person who has migrated the state of maharashtra from state of madhya pradesh and whose caste .....
Tag this Judgment!Court : Mumbai
Reported in : AIR2000Bom474; 2000(4)ALLMR389; 2000(3)BomCR813; (2000)3BOMLR408; 2000(4)MhLj228
..... . then she drew my attention to the steps taken by the government in the field of law and mainly clause 8.5.1 which refers to the amendment to the hindu succession act with reference to its application to the state of maharashtra to give coparcenary rights to women. she therefore submitted thatthe term 'property' appearing in clause 8. ..... become necessary 'to prevent persons from taking unfair advantage of the concession' and he relied upon that very phrase used by the apex court in union of india v. paliwal electricals (p) ltd., reported in : 1996(83)elt241(sc) thereof. he also referred me to a judgement of the constitution bench in d.n. banerji v. p.r, mukherjee ..... : 1999(2)bomcr194 decided by palkar, j., on 29th july, 1998. that was a suit filed by a woman litigant claiming compensation for death of her husband due to electric shock. the learned judge took the view that property disputes do not include tortious liability.(8) appeal (lodging) no. 1254 of 1999 in suit no. 198 of 1981 decided .....
Tag this Judgment!Court : Mumbai
Reported in : (2008)216CTR(Bom)75; [2009]309ITR167(Bom)
..... that the petitioner's chartered accountants, m/s khandelwal jain & associates, wrote a letter to the respondent no. 1, dt. 11th july, 2007 bringing to its notice that in view of the amendment made by finance act, 2007 to section 245d(2d) there was an obligation to pay the additional tax and the interest on or before 31st july ..... an order under the provisions of sub-section (1) of this section, as they stood immediately before their amendment by the finance act, 2007, has not been made before the 1st day of june, 2007, such application shall be deemed to have been allowed to be proceeded with if the additional tax on the income disclosed in such ..... sub-sections to section 245d, were introduced by finance act, 2007 w.e.f. 1st june, 2007. the judgment of the division bench of the karnataka high court is dt. 8th nov., 2006 i.e. before the amendment. that judgment, therefore, cannot be considered while construing the provisions as amended. in our opinion considering the mandate of section 245d( .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(2)BomCR698; [1991(62)FLR157]; (1992)ILLJ684Bom
..... the central bank of india and others v. their workmen, etc., : [1960]1scr200 , bharat heavy electricals ltd. baroda v. r. v. krishnarao 1990 i llj 87. we must notice that until the clause (bb) was introduced by the amending act of 1984, the interpretation placed on the term 'retrenchment' by the courts was holding the field for ..... amending act or amended provision, that the amendment was only declaratory in nature. such an inference would not follow even by necessary implication. we are supported in the view that we are taking by a single bench decision of the patna high court in arun kumar v. union of india and ors. 1986 lic 251 and the decision in bharat heavy electricals ..... there would arise no question of excluding (a), (b), (c) above. the same mental process was evident when section 2(oo) was amended inserting another exclusion of clause (bb) by the amending act 49 of 1984, with effect from august 18, 1984, 'termination of the service of workman as a result of non-renewal of the contract .....
Tag this Judgment!Court : Mumbai
Reported in : 1996(2)BomCR357; (1996)98BOMLR380
..... case of the state bank of saurashtra v. chitranjan rangnath raja, reported in : [1980]3scr915 was pleased to clarify the position after the amendment of section 144 by the act of 1976. the amendment has merely explained as to which court shall be construed to be the court of first instance. when the high court reversed the decree, which ..... order restraining the respondent landlord from altering the suit premises, from changing the existing structure of the shop in dispute and from removing the articles like telephone instrument, electric meter from the said shop. so far as the other prayer for putting the tenant appellant in possession was concerned, the matter was heard at length and the ..... shri ajay deshpande, learned counsel for the respondent no. 2.2. in an application under section 15 of the hyderabad houses (rent, eviction and lease) control act, 1954 by the landlord, a decree for eviction against the tenant was passed. the order is challenged in an appeal under section 25 of the said .....
Tag this Judgment!Court : Mumbai
Reported in : 2009(111)BomLR2941
..... legislature. if the legislature wanted to give the benefit to all pending proceedings the same could have been provided in the amendment act itself. there must be some provision in the statute which either expressly or by necessary implication would lead to an interference that the rights and liabilities of the parties ..... if the claim could not be settled prior to 15.9.1995 going by the division bench decision in asokan's case, those claimants would get the benefits of the amendment act. in other words, the benefit would depend on when the case is decided, either prior to 15.9.1995 or subsequent. this was never the intention of the ..... full bench of the supreme court in the case of kerala state electricity board and anr. v. valsala k. and anr., cited supra, in clear terms clarified the legal position that the relevant date for applying amendment would be the date of accident and consequently, the amendment made by act no. 30 of 1995 w.e.f. 15.9.1995 cannot .....
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