Court : Mumbai
Decided on : Oct-06-1989
Reported in : [1990]182ITR130(Bom)
..... lives of the directors for meeting the assessee's obligations for payment to them at the time of their retirement would not fall within the mischief of section 40(a)(v) of the income-tax act, 1961 '2. counsel are agreed that the first question is covered by this court's judgment in cit v. colour-chem ltd. : [1977]106itr323(bom ..... them, it being receivable only upon the termination of their service.4. dr. balasubramanian, learned counsel for the revenue, drew our attention to the definition of 'perquisite' appearing in section 40a(5), explanation 2(b) (iv), namely, 'payment by the assessee of any sum in respect of any obligation which, but for such payment, would have been payable ..... pensionary or deferred annuity benefits to his employees were in question. the supreme court held that the expression similar to that set out above in the indian income-tax act, 1922, applied only to sums in regard to which there was an obligation on the part of the employer to pay and a vested right on the part .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-09-1989
Reported in : AIR1990Bom84; (1989)91BOMLR564; II(1990)DMC95; 1990Mh.L.J.69
..... of counsel for the appellant that the conduct of the husband sought to be urged against him could possibly come within the expression 'his own wrong' in section 23(1)(a) of the act so as to disentitle him to a decree for divorce to which he is otherwise entitled as held by thecourts below. furthermore we reach this conclusion without ..... that the consent decree as such was not bad or collusive. what he tried to urge before us was that in view of the expression 'wrong' in section 23(1)(a) of the act, the husband was disentitled in this case to get a decree for divorce. it was sought to be urged that from the very beginning the husband wanted ..... appeal, he married a second wife on 21st of october 1985. sharad manohar, j. found that the said marriage cannot be saved from the prohibition contemplated by section 15 of the hindu marriage act. however, according to him, in view of this subsequent event, the marriage has broken irretrievably and has gone on the rocks. because of this second marriage, .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-11-1989
Reported in : 1990(46)ELT36(Bom); [1990]46ITR36(Bom)
..... 3 years there is consistent growth in the export business and, therefore, the renewal of certificate should not be denied. that appears to be main policy as envisaged by the act as also the relevant policy. the petitioner satisfies that policy also. looked at from any angle, therefore, the petitioner deserves to get renewed his export house certificate. consequently, the petition ..... the union of india and they have a statutory obligation in the matter of renewal of certificate which are initially granted for export house under the imports and exports (control) act, 1947 read with import control rules, 1955.3. the petitioner has been holding a valid certificate for such an export house since 1979 and which was to expire on 30 .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-12-1989
Reported in : 1990(1)BomCR561; (1990)92BOMLR70
..... be governed by the provisions of the code of civil procedure unless such provisions are expressly excluded or excluded by implication under the foreign awards (recognition and enforcement) act, 1961. section 141 of the code of civil procedure lays down that the procedure provided in the code of civil procedure in regard to suits shall be followed, as far ..... i do not think was intended by the legislature. i shall attempt to give my reason briefly. to my mind it is clear that the basic object of section 35, arbitration act, 1940 is that within the same system of law, in the same country, two tribunals, one a court of law and the other a court of arbitration, ..... dealing with the court's satisfaction regarding enforceability. such a right cannot be created by a resort to clause 15 of the letters patent.38. under section 17 of the arbitration act also, after the proceedings for setting aside the award have been completed or after time for applying to set aside an award has expired, the court .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-13-1989
Reported in : 1990(1)BomCR310; (1989)91BOMLR869
..... the plaint. i will like to refer to the definition of 'member' and 'associate joint member' as contemplated by the maharashtra co-operative societies act, 1960. the relevant provision is section 2, sub-section 19(a) and (b), which is as under :---'2. (19)(a) 'member' means a person joining in an application for the registration ..... :---'held, that on 19-5-1988 when section 4, of the benami transactions (prohibition) act, 1988 came into force, the appeal by special leave challenging the judgment of the high court was pending. the hearing of appeal under ..... before the supreme court as an appeal by special leave challenging the judgment of the high court. the question was whether in such a circumstance section 4 of the benami transactions act, 1988 can be made applicable to the transaction mentioned in the said litigation pending before the supreme court. the supreme court held as under .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-16-1989
Reported in : 1990(1)BomCR123; (1989)91BOMLR900; (1990)IILLJ280Bom
..... . a feeble attempt was made to suggest that that there is hostile discrimination since several such public bodies have been exempted from the applicability of the act as contemplated by section 22. a specific statement is made that the same has not been made applicable to the bombay dock labour board. it is however made clear in ..... (i) and (ii), no. (i) being the 'factory' as defined under section 2(m) of the factories act, 1948 and which definition, in addition to the number of workers actually employed and working, envisages and stipulates the effecting of manufacturing process though it is not ..... as parts of the same establishment.7. item no. (iii) of this definition regarding the establishment has been introduced in the year 1971 by maharashtra act no. 16 of 1971 by section 2(3). this would indicate that prior thereto the definition of establishment lay within the narrow compass of only two items as prescribed in items nos. .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-17-1989
Reported in : 1990(3)BomCR229; (1989)91BOMLR177
..... balu in the properties devolved on the appellant on her mothers remarriage and she got a hindu woman's estate therein which ripened in full ownership under section 14(1) of the hindu succession act. she is thus entitled to a decree for half share in the suit properties, as prayed for by way of an alternative relief in the plaint. ..... observed earlier, the properties belonged to the joint family of which bhiku was a coparcener. on his death in 1942 his wife parvati got under section 3(2) of the hindu women's rights to property act, 1937, the same interest as bhiku had in the joint family properties. if a partition had taken place bhiku would have got half share ..... the suit properties along with mesne profits. now, it was the turn of the defendants to question the decree of the first appellate court before the high court under section 100 of the code of civil procedure. after considering a number or privy council and supreme court decisions, the high court ruled that a hindu widow's power to .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-18-1989
Reported in : [1990(60)FLR842]; (1993)IIILLJ271Bom
..... trial court, and therefore, in the absence of any such specific findings of fact on the basis of which the definition of employee as given in section 2(9) of the act would apply to the case of the transport workers' employees, it was not correct, with due respect to the learned single judge, to straightaway apply ..... general contribution could arise and be demanded to be discharged. in particular, the learned counsel pointed out that for covering the state of employment within section 2(9) of the act, in particular sub-section (i) thereof, the employment had to be a direct one by the principal employer i.e. the present appellant mill here. this was obviously ..... these labourers being employees that the point as to whether the transport operator's labourers employees were covered by the definition of 'employees' as given in section 2(9) of the act had come to be covered and concluded by a decision of the supreme court in royal talkies v. employees state insurance corporation 1978 lic 1245, and .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-25-1989
Reported in : 1990(2)BomCR184; (1990)IILLJ236Bom
..... was not suitable for the job during the probationary period. a further finding was also given that the petitioner was bound to follow the provision of section 25-g of the industrial dispute act, 1947. for all the aforesaid reasons, the learned labour court held that the petitioner by terminating the services have engaged in unfair labour practices. ..... petitioner is an emphatically denied that the respondent no. 2 had successfully completed the probationary period. the petitioner also denied that the provisions of section 25-g of the industrial disputes act, 1947 were attracted in respect of probationer. a further averment is also to be found that the court is not expected to sit in ..... end to the services of respondent no. 2 was described as mala fide and colourable exercise of the employer's right. vocation of section 25-f and section 25-g of the industrial disputes. act, 1947 was also raised. the respondent no. 2 also made it clear that he did not encash the cheque received by him from .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-25-1989
Reported in : (1994)IIILLJ459Bom
..... not suitable for the job during the probationary period. a further finding was also given that the petitioner was bound to follow the provisions of section 25-g of the industrial disputes act, 1947. for all the aforesaid reasons, the learned labour court held that the petitioner by terminating the services have engaged in unfair labour practices. ..... therein. the petitioner emphatically denied that the respondent no. 2 had successfully completed the probationary period. the petitioner also denied that the provisions of section 25-g of the industrial disputes act, 1947 were attracted in respect of probationer. a further averment is also to be found that the court is not expected to sit in ..... end to the services of respondent no. 2 was described as mala fide and colourable exercise of the employer's right. violation of section 25-f and section 25-g of the industrial disputes act, 1947 was also raised. the respondent no. 2 also made it clear that he did not encash the cheque received by him from .....
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