Court : Mumbai
Reported in : [1942]10ITR26(Bom)
..... raises two questions :(1) whether the income-tax officer was correct in holding that the income of the trust dies not fall within the purview of section 4 of (3) (i) of the act. ?the trust, with which we have to deal, is a trust known as the 'lokamanya tilak jubilee national trust fund', and the principal question ..... charity', the trust cannot be regarded as a good charitable trust. one has, of course, to bear in mind the definition of 'charitable purpose' in section 4 (3) of the indian income-tax act, which provides that 'charitable purpose' includes relief of the poor, education, medical relief and the advancement of any other object of general public utility. that ..... and hold it as charitable on construction. therefore, clause 11 of this trust deed, which defines the object of the trust, is not within section 4 (3) (i) of the indian income-tax act charitable, and the answer to the first question must be against the assessee.as regard the second question, the court has to administer the .....
Tag this Judgment!Court : Mumbai
Reported in : 31Ind.Cas.361
..... not governed by sub-section (1) of section 403.3. in my opinion, the case falls under section 235, sub-section (1) of the code, and if that is so, then admittedly under sub-section (2) of section 403, the accused's plea is unsustainable by virtue of the provisions of sub-section (2) of section 403. the series of acts beginning with the forgery ..... amount to theft, or to receiving stolen property, or to criminal breach of trust, or to cheating. section 237 merely carries on the procedure applicable to cases provided for by section 236. it appears to me that the facts of the present ..... which he might have been convicted under section 237. now, sections 236 and 237 contemplate the case where it is doubtful upon the facts, which can be proved, which of several offences will be constituted by those facts. in illustration (a) is put the case where a person is accused of an act which, upon the facts provable, may .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1927Bom240; (1927)29BOMLR312; 101Ind.Cas.393
..... the materials on the record whether the existence of the wall sought to be removed causes any such obstruction to the full enjoyment of the easement under section 24 of the easements act.he, therefore, reversed the decree of the lower court and remanded the. suit for disposal according to law, with reference to the remarks and findings ..... is coupled with a right to take water out of the well. that is a grant or transfer of property under the wide language used in section 60 of the indian easements act and the corresponding english law. consequently, i think there is ample authority for saying that this particular license should be treated as an irrevocable one. ..... was the real agreement, but the subordinate judge, in our opinion, rightly refused to take oral evidence on that point contrary to the provisions of section 92 of the indian evidence act. on a consideration of the clause he held that there wad no indefeasible right of easement, such as the plaintiffs claimed, and that the utmost .....
Tag this Judgment!Court : Mumbai
Reported in : (1929)31BOMLR62
..... hand a british subject, who married an alien husband, e. g., a frenchman, did not till 1870, in the eye of english law, become an alien. the naturalization act, 1870, section 10, enacted that a married woman shall be deemed to be a subject of the state of which her husband is for the time being a subject.24. we are ..... of authorities to that effect, but so far as england is concerned the matter is covered by an express provision, for under the british nationality and status of aliens act, 1914, sections 10, 11, a british subject who becomes the wife of an alien shall be deemed to be an alien and shall not by reason only of the death of ..... pursuance of such warrant and may give directions accordingly. it will be seen that a european british subject is expressly excluded from the provisions of this section. by section 2 of the act a european british sabject is defined to mean a european british subject as defined by the code of criminal procedure for the time being in force. 'european british .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1945Bom402; [1945]13ITR141(Bom)
..... to the superintendent of insurance after adjusting such balance so as to exclude from it any expenditure other than expenditure which may under the provisions of section 10 of this act be allowed for in computing the profits and gains of a business. profits and losses on the realisation of investments and depreciation and appreciation of the ..... surplus or deficit included therein which was made in any earlier inter-valuation period and any expenditure other than expenditure which may under the provisions of section 10 of this act be allowed for in computing the profits and gains of a business, whichever is the greater.'there then follows a proviso with regard to how the ..... support to the contention that the original method of approach, which was contemplated by the old rules, has not been altered by the new act.against this contention it was strenuously urged that section 10 (7) is new, and alters the whole aspect of legislation. but if calculation of income could not be made under rule 2 .....
Tag this Judgment!Court : Mumbai
Reported in : (1923)ILR47Bom699
..... petitioner prayed that the order passed by the land acquisition officer on the applicant's application for making a reference to the district court of ahmedabad under section 18 of the land acquisition act should be set aside. following the decision in the previous case it was held that the land acquisition officer was not 'a court' within the ..... the court into the correctness of his own award, at any rate in all cases arising outside the presidency towns. the remedy by 'mandamus' under section 45 of the specific relief act was available only within the ordinary original civil jurisdiction of the high courts and not outside it.10. with all due respect i cannot agree with ..... the power to interfere with the proceedings of the collector, so that if he refuses to do what seems incumbent upon him under the provisions of section 18 of the land acquisition act, we cannot direct him to make a reference, and the proper remedy is either for the legislature to give us powers of superintendence over the .....
Tag this Judgment!Court : Mumbai
Reported in : (1926)28BOMLR395; 94Ind.Cas.651
..... cannot agree. the decree of the civil court could not, by reason of section 5 of the act, operate beyond the lifetime of vithalrav. the same may be said of the order of the collector, and of the fact that on the death of vithalrav, his son ..... acquired as laid down in the definition of watandar in section 4 of the act by reason of the order of the civil court and of the collector, which, it is said, binds the heirs of the mortgagor.4. with that contention we ..... the trial court and the respondents in first appeal.3. the first issue depends on whether the respondents are watandars of the same watan within the meaning of section 5 of the hereditary offices act iii of 1874. it is argued for the appellant that they are not. it is contended for the respondents that they are holding watan property, legally .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1921Bom338; 84Ind.Cas.759
..... re hal left's estate (1880) 13 ch. d. 693 : 49 l.j. ch. 415 sir george jessel said that the beneficiary was entitled to a charge. the indian trusts act, 1882, section 63, illustration (b) is to the like effect. but in in re hallett's estate (1880) 13 ch. d. 693 : 49 l.j. ch. 415 : 42 l.t ..... acquiring the property either refuses to surrender it or devotes it to charity and thereby clothes it with a special trust, religious and charitable. it is provided by act v of 1843, section 3, that no person who may have acquired property by his own industry or by the exercise of any art, calling or profession, or by inheritance, assignment, ..... raised in a muhammadan community relating to a muhammadan mosque and tomb. in the mofussils of bengal and madras, it is specifically provided by section 37 of act i of, 1887 and section 16 of the madras civil courts act, i of 1873, respectively, that all questions relating to 'any religious usage or institution' should be decided by muhammadan law where the .....
Tag this Judgment!Court : Allahabad
Reported in : (1909)ILR31All49
..... expressed by our brother richards in the case of abdul karim v. ramzan weekly notes 1908 p. 197. our learned brother, after referring at length to some of the sections of the agra tenancy act, held that a suit for partition of land alleged to be rent free is not excluded from the jurisdiction of the civil court either by ..... a rent free grant does not appear to us to be a 'holding' within the meaning of section 32. the word 'holding' in that section means, we think, the holding of a tenant as defined by thet act. we may point out that the heading of section 32 is: 'division of tenancies,' that is the division of the holdings of tenants as denned ..... free grant, as of any other tenancy coming under the agra tenancy act, a civil or a revenue court is prohibited by section 82, clause (2), of the act from entertaining a suit for partition. we are of opinion that this section does not apply to a rent free grantee. the section in question falls within chapter ii, which deals with the devolution, .....
Tag this Judgment!Court : Allahabad
Reported in : (1908)ILR30All58
..... and ascertain the true state of the case. if the legislature had intended that the presumption should be conclusive, it could easily have so provided. we find in section 19 of the act that when the legislature desired to provide that an entry in the khewat should be considered conclusive proof of the correctness of that entry it was careful to make ..... john stanley, c.j. and william burkitt, j.1. the question in this appeal is whether the words 'shall presume,' in sub-section (3) of section 201 of the tenancy act, no. ii of 1901, should be construed in their ordinary sense or as meaning 'shall conclusively presume.' if the latter meaning is to be pub upon the language a ..... to regard the other as proved and must not allow evidence to be given for the purpose of disproving it (section 4). if the words 'shall presume' bear the same meaning in the tenancy act, as they do in the evidence act, then the fact that a plaintiff is the recorded owner is only prima facie proof which shifts the burden of .....
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