Court : Mumbai
Decided on : Mar-12-1973
Reported in : 1974CriLJ542; 1973MhLJ612
..... was recorded that the accused had not disclosed to the complainant the fact of encumbrance of the society. however, in view of the provisions of sections 3 and 55 of the transfer of property act the learned judge took the view that the controversy involved in these proceedings was of a civil nature. in this view of the matter the ..... the complainant to believe that the property was free from all encumbrances, when in fact to his own knowledge it was not. therefore, this act of the accused definitely amounted to cheating as defined in section 415 of the indian penal code. it is no doubt true that on the basis of an indemnity clause in the sale-deed, complainant ..... not correct. whether a particular transaction also gives rise to a civil liability or not is not relevant for deciding the act as to whether the accused is guilty of an offence of cheating under section 415 read with section 420 of the indian penal code. a person cannot be allowed to take advantage of his own wrong and then ask .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-06-1973
Reported in : (1974)IILLJ227Bom
..... development. it undertakes publication of periodicals for the benefit of the businessmen, big or small; it brings out fortnightly review in which there is a section for trade enquiries of special interest to importers and exporters. this facility is also thrown open to the non-members who can subscribe to the ..... pointed out that the company management and other concerned with company law have frequently complained of many practical difficulties in complying with the provisions of the company act, rules, etc. in order to help the federation constituents in such matters and provide necessary service to them, the federation has been maintaining a separate ..... after hearing the parties, the first respondent-tribunal passed the impugned order holding that the petitioner-society was an industry within the meaning of the said act. the tribunal held that the petitioner-society was rendering to the seamen such services as accommodation, food, lodging facilities and entertainment and this activity .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-05-1973
Reported in : AIR1974Bom203; 1974MhLJ51
..... what were the trees included in the lease itself which were being enjoyed by the tenant and which are the trees that answer the provisions of either section 25 or section 26 of the tenancy act of 1958. upon that finding alone, the property that passes to the tenant as a tenure-holder will be specified in the certificate to be issued ..... tenure-holder of that property. as indicated earlier, this lease would include obviously trees which are treated as the part of his lease by virtue of section 25 and section 26 of the tenancy act of 1958.48. this construction appears to me to further the best interests of every one concerned without doing damage to the rights of either the land ..... noticed that this provision applied to fruit trees but other trees yielding valuable income like moue were still matters of individual contracts it was by an amendment to section 95 (c.p. act no. 11 of 1940) the rights of tenant were enlarged and he was declared to have the same rights in all the trees as he had in .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-04-1973
Reported in : [1974]94ITR34(Bom)
..... reliance was placed by him before the taxing authority was fraudulent and antedated. he pointed out in this letter that the validity of the proceedings under section 147(a) of the act was justified because of the fact that at the time of giving the decision of the appellate assistant commissioner accepted the genuineness of the agreement as ..... of the petitioner in relation to the said sum of rs. 2 lakhs. it was thereafter that on march 26, 1966, a notice was issued under section 148 of the act informing the petitioner as under : 'whereas i have reason to believe that your income chargeable to tax for the assessment year 1950-51 has escaped assessment within ..... upon a report submitted by the income-tax officer has accorded its sanction for initiation of proceedings against the assessee for the assessment year 1950-51 under section 147(a) of the act. in that view of the matter it is not possible to take the view that the initiation of proceedings can be regarded as time-barred. accordingly .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-19-1973
Reported in : [1975]100ITR79(Bom)
..... . the claim for the allowance of the loss was pressed on behalf of the assessee on two alternative grounds, on under section 10 (1) of the act and the other under section 10 (2) (xv) of the act, and the tribunal expressed the opinion as follows : 'the assessee has received the contract takings from the government direct and ..... advances recklessly forgetting ordinary business prudence. such foolish advances are by no means incidential to the business and the loss therefrom cannot constitute a deduction either under section 10 (1) or section 10 (2) (xv). the irrecoverable amount now claimed has not also been identifiably made during the previous year; it is the balance in an ..... tulzapurkar, j.1. at the instance of the assessee the question that has been referred to this court by the tribunal under section 66 (2) of the indian income-tax act, 1922, runs as follows : 'whether the applicant's income from contracts with the government has been properly estimated at rs. 24,604 (rupees twenty-four .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-04-1973
Reported in : [1977]107ITR760(Bom)
..... year 1950-51) which was allowed at the time of original assessment, it being common ground that the said sum is not a permissible deduction under section 10 ?' 3. section 34 of the act has gone through various amendments, but, for the purpose of this reference, it is only necessary to bear in mind that the present clauses (a) ..... that the account books of the assessees had always been manipulated and, after making inquiries, he, therefore, directed the issue of a notice under section 34 read with section 22(2) of the act. in the revised return filed pursuant thereto, the respondents showed the same loss and the usual procedure was thereafter being followed. the assesses then applied ..... those years could not be disallowed in the reassessment proceedings, because to do so would be to resort to the powers under clause (b) of section 34(1) of the act which could not be done after the expiration of the period of your years from the end of the years in question, which period had admittedly lapsed .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-06-1973
Reported in : (1973)IILLJ558Bom; 1974MhLJ83
..... the municipal commissioner in exercise of the powers conferred on him under s. 64(3) read with s. 83 of the act. chapter i of this compilation undoubtedly refers to the provisions of this section but no such reference is to be found thereto in chapter ii of this compilation dealing with manual of departmental inquiries. without ..... can be passed. functions of several municipal authorities are laid down in s. 64 of the act. sub-section (3) thereof provides for special functions of the commissioner. it lays down : '64. (3) subject, whenever it is in this act expressly so directed, to the approval or sanction of the corporation or the standing committee or the ..... and deputy commissioner, general manager and every councillor and every municipal officer, or servant appointed under this act shall be deemed to be a public servant within the meaning of s. 21 of the indian penal code'. this section, therefore, confers the status of a public servant upon every municipal officer and servant and if he .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-26-1973
Reported in : AIR1974Bom261; (1974)76BOMLR207; 1974MhLJ404
..... , claiming on the ground, among others, that the alienation of the property was made while it was under attachment, and it was therefore void under section 240 of act viii of 1859 and section 276 of act x of 1877. the court of first instance held in respect of this ground of claim that the attachment of 1866-67 did not affect the ..... as such attachment had been in operative, and it dismissed the suit. on appeal by the plaintiffs, the lower appellate court held that the alienation was void under section 240 of act viii of 1859, having been made while the property was under attachment, and gave the plaintiffs a decree. the defendants appealed to the high court contending that the ..... , this case also is distinguishable.9. coming to another set of cases relied upon by the learned counsel mr. kotwal, the first is gobind singh v. zalim singh ilr (1884) 6 all 33. the facts of this case were similar to those of the present case. on bachu lal held a decree for money against one behari singh and sold .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-15-1973
Reported in : AIR1974Bom82; (1973)75BOMLR532; 1973MhLJ1051
..... by me.3. the first question that arises therefore is whether an order for payment pendent lite of the expenses of the proceeding can be made under section 36 of the special marriage act, 1954, after the substantive petition for divorce has itself been disposed of. it is the contention of mr. zaiwalla that the order of the appellate court ..... petitioner in respect of the expenses of the proceeding,having regard particularly to the fact that there is no provision in section 36 for change of circumstances such as is to be found in sub-section (2) of section 37 of the act: and (2) that the petitioner's solicitors to proceed with the present application for their own benefit. i am ..... payable from a later date if so ordered or if the parties agree (latey. p. 900). having regard to the very nature of the provision contained in section 36 of the special marriage act, 1954 the court is. however, bound to take into account all subsequent events which may be relevant to the making of an order under that .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-01-1973
Reported in : [1974]97ITR24(Bom)
..... asset or any new or fresh advantage. according to him the repairs executed during the relevant accounting periods constituted permissible deductions wither under section 10(2)(v) or section 12(2) of the act for the respective assessment years. in the appeal preferred by the revenue the income-tax appellate tribunal partially allowed the appeal. the ..... tribunal took the view that the provisions of section 12 of the act alone were applicable; that part of the expenditure incurred was of a revenue nature and the remaining part was of a capital nature being in ..... plastering work carried out in the godowns. according to him during both the relevant years the repairs executed were permissible deductions either under section 10(2)(v) or section 12(2) of the act. 12. in the appeal by the revenue before the tribunal the various items specified in the second schedule to the indenture of lease .....
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