Court : Mumbai
Reported in : (1924)26BOMLR1
..... was based upon. this broad consideration though partly it was based upon the effect of the words 'anything done or purporting to have been done' used in section 48 of bombay act ii of 1884. [see shid-mallappa v. gokak municipality i.l.r. (1887) 22 bom. 605 and harilal v. himat i.l.r. (1897) 22 bom. 636.]5. the rule contained ..... in section 80 is a rule of procedure and does not affect in any way the cause of action or the rights of the parties. if the cause of ..... . the review of the first order was clearly, therefore, by the authority having power to review. indeed, i am not at all certain that under the general clauses act (bombay act i of 1904) section 21, the district54. magistrate himself may not review his first order subject to the prior assent of and revision by the commissioner. that it had such assent, i .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1924Bom1; 90Ind.Cas.13
..... the case of balkaran rai v. gobind nath tiwari 12 a. 129 : (1890) a.w.n. 39 : 6 ind. dec. 831; and in the public demands recovery act (ben. act i of 1895) section 19, sub-section (4) and the case of matangini v. girish chunder 30 c. 619 : 7 c.w.n. 433. a. similar meaning is given to the use of the ..... passed so far as their actual application is concerned. when this court adopted that view in dealing with the point as to notice under the old district municipal acts of 1873 and 1884 it was based upon this broad consideration though partly it was based upon the effect of the words 'anything' done or purporting to have been done' used ins. 48 ..... of bombay act ii of 1884. [see shidmallappa nurandappa v. gokak municipality 22 b. 605 : 11 ind. dec. 985 and harilal ramchandlal v. himat manekchand 22 b. 636 : 11 ind. dec. 1006]. the rule contained .....
Tag this Judgment!Court : Kolkata
Reported in : (1907)ILR34Cal941
..... v. waris husain (1893) i.l.r. 15 all. 123, 127. my view, then, of the combined effect of section 4 of the limitation act and of sections 542 and 584 of the civil procedure code is this: the appellant is not entitled, without the leave of the court, to urge or ..... said--'the statute is there and the judges are bound to take judicial notice of it.' i must hold, therefor, that section 4 of the limitation act applies to an appellate court subject to the restriction i have explained. i have arrived at this conclusion independently of illustration (a ..... the decision of the full bench in the former of these cases is erroneous, and he relied upon the cases of shib lal v. ganga prasad (1884) i.l.r. 6 all. 551, datto dudheshvar v. vithu (1895) i.l.r. 20 bom. 408 and narayana ayyar v. venkataramana ..... ) i.l.r. 28 calc. 86. the cases of atma ram v.sardar koer (1884) 4 all. w.n. 327, ahmad ali v. waris husain (1893) i.l.r. 15 all. 123, dattu v. kasai (1884) i.l.r. 8 bom. 585, shivapa v. dod nagaya (1886) i.l .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1925Bom148; (1924)26BOMLR1165
..... appeal. the cross-objections are dismissed with costs.fawcett, j.7. i concur is the judgment just delivered. witt regard to the objection raised under the pensions act, the terms of section 4 of that act are very wide, and in view of the ruling of this court in damodar v. satyabhama bai i.l.r. (1907) 31 bom. 512 : 9 bom. ..... defendant has collected the revenue that the plaintiff might have collected on his own account, the relationship becomes one of the defendant being a constructive trustee under section 94 of the indian trusts act the defendant in that case would be practically in the position of a trustee de son tort by intermeddling and collecting this revenue; and her obligation to ..... me, be article 120 and not article 62. here, again, i may refer to rulings in cases similar to this, muhammad habibullah khan v. safdar husain khan i.l.r. (1884) all. 25 and subba rao v. rama rao i.l.r. (1916) mad. 291. but in my opinion it does not necessarily follow that the relationship of principal and .....
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR885
..... he should bring his suit for possession or partition of property by assigning an arbitrary value to the subject matter of the suit. the provisions of the suits valuation act (act vii of 1887, section 7, 8 and 11) clearly indicate that that is not the intention of the legislature. the present case does not come within any of the classes of ..... the cases cited in argument before us, boidya nath v. makhanlal i l r(1890) 17 cal. 680 the following passage is applicable to this case. ' the court fees act (section 7; clause 4) provides that for the purpose of determining the amount of court-fee payable, the value of certain classes of suits should be taken to be the amount ..... costs.aston, j.14. the decision in dhondo v. govind i l r (1884) 9 bom. 20 shows that this suit must be treated as one falling under schedule ii, article 17, clause 1 of the courts-fees act, vii of 1870.15. section 3 of the suits valuation act vii of 1887 provides that 'the local government may with the previous sanction of .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1946Bom337; (1946)48BOMLR63; [1946]14ITR144(Bom)
..... to utilise three-fourths of the income of the residuary estate for charity. that clearly falls within the first part of clause (i) of sub-section (3) of section 4 of the act. as regards the remaining one-fourth part the trustee is given the option to spend it either for' charity or to give the same over to ..... be private charity. the expression ' private charity', strictly speaking, is a misnomer. the words 'charity' or 'charitable purpose' or 'charitable object' are defined in various sections of different acts of the indian legislature. in all of them the idea of public benefit is clearly involved.5. it was sought to be argued on behalf of the commissioner that ..... only. in my opinion, the word '' charity,' if used generally or without qualifications or limitations, falls within the definition of ' charitable purpose' found in section 4 of the act.6. one of the tests to be applied is whether the gift in question is valid in law. this argument was supported by the observations of the privy .....
Tag this Judgment!Court : Chennai
Reported in : AIR1944Mad504
..... to alter the law in any other respect. the court can, however, only have regard to the wording of the sections in the act when no ambiguity exists. while it is true that the primary object of the act was that just mentioned it was necessary to define 'wakf' and the definition must have general application. there cannot be ..... the correctness of this ruling and as their opinion conformed to the wishes of the mahomedan community the validating act was passed in order to allow a mahomedan to create a wakf for the benefit of his descendants. section 2 of the act defines 'wakf' and 'hanafi musalman.' it says that 'wakf means the permanent dedication by a person ..... in some others, and this court at its appellate side has, on several occasions, recognised and acted upon such documents. that hindus may make wills and such wills may be admitted to proof, is contemplated by sections 1 and 13 of act 27 of 1860, an enactment which more especially concerns the mofussil. the testamentary power of hindus is .....
Tag this Judgment!Court : Privy Council
Reported in : AIR1950PC90
..... purchase price from 9th september 1942 (the due date for completion) until it was paid? it would appear from the supplementary judgment delivered by the learned acting chief justice on 19th september 1947, that he associated this question with that discussed at (5) above and regarded the circumstance that the contract did not ..... raised by this question have narrowed considerably during the course of proceedings. specific performance was sought against the additional appellants under s. 27 (b), specific relief act, 1877. as it was admitted that they took their transfers of the shares in question with notice of the contract sued upon, the applicability of this ..... 3rd september 1939, acquire any securities from a person not resident in india or burma. * * * * * * * rule (2). any person........who does any act preparatory to a contravention of any of the provisions of these rules........shall be deemed to have contravened that provision." for the defendants, it was contended that to agree to .....
Tag this Judgment!Court : Mumbai
Reported in : [1946]14ITR10(Bom)
..... the first question then is : are the outstanding professional fees which were realized by the assessee during the year under assessment income within the meaning of section 4 of the act it has not been disputed and it cannot be disputed that these professional fees would have undoubtedly been 'income' if the assessee had been carrying on ..... purpose of providing appropriate rules for computing the amount of tax. he further stated (even when there was an express reference in section 4(1) to section 6 in the act before its amendment in 1939) that section 6 is intended as describing different kinds of profit and that if the condition 'accruing, arising or received in british india, ..... or are deemed to accrue or arise to him in british india during such year.'then follow various provisions for exemptions of different kinds of income. section 6 of the amended act is in the same terms as before except that the fourth head is 'profits and gains of business, profession or vocation' all put together .....
Tag this Judgment!Court : Allahabad
Reported in : AIR1930All48
..... or power. the power of the income-tax officer to call for documents and accounts is not limited by the language of section 23(3), income-tax act, or even by sub-section 4, section 22. if section 22(4) was meant to be only a part of the power of an officer in holding an inquiry its proper place ..... other was dated 22nd february 1928. it was on account of the failure to comply with both these notices, that the income-tax officer purported to act udder section 23(4), income-tax act. when the assessees questioned the propriety of this assessment 'to the best of judgment' they questioned the validity of the notice of 22nd february 1928: ..... as follows: the assessees, at whose instance the reference has been made, carry on business at cawnpore, bombay and calcutta with headquarters at cawnpore. under section 64, sub-section (1), income-tax act, the income-tax officer of cawnpore had the right and power of assessing the income-tax, because cawnpore was within his jurisdiction. the income-tax officer .....
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