Court : Mumbai
Decided on : Jun-27-1973
Reported in : AIR1974Bom128; 1974MhLJ378
..... opinion, it cannot be said that there is either no extension either in the area of the marketing of the agricultural produce as contemplated by sub-section (3) of section 4 of the act. in this view of the matter, in our opinion, there is no substance in this contention raised by shri chandurkar contention raised by shri ..... the words used in this notification will not mean that there is any extension of area or marketing of any agricultural produce as contemplated by sub-section (3) of section 4 of the act. it is not possible for us to accept this contention of shri chandurkar.11. the said notification will have to be read as a ..... the last portion of the said notification which is as under :'now, therefore, in exercise of the powers conferred under sub-section (3) of section 4 of the maharashtra agricultural produce marketing (regulation) act, 1963 (maharashtra act xx of 1964) read with government notification agriculture and co-operation department no. apm/1063-27543/c-1, dated the 15th .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-27-1973
Reported in : (1974)76BOMLR359; 1974MhLJ622
..... the process of their refrigeration could be regarded as part of the 'manufacturing process' within the meaning of the aforesaid expression as defined in section 2(&) of the factories act. it appears that in that case the appellant brought potatoes from countryside for preservation by cold storage, emptied, sorted and packed again and put ..... binding;(v) constructing, reconstructing, repairing, refitting, finishing or breaking up ships or vessels.9. the expression 'power' is defined in clause (g) of section 2 of the factories act as follows :(g) 'power' means electrical, energy, or any other form of energy which is mechanically transmitted and is not generated by human or animal ..... that arises for consideration in the present appeal, therefore, is whether the appellant establishment can be held to be a 'factory' as defined in section 2(12) of the act, which runs thus:2. (12) 'factory' means any premises including the precincts thereof whereon twenty or more persons are employed or were employed .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-26-1973
Reported in : (1974)76BOMLR511
..... it as rectified spirit, though the regulation made a clear distinction between rectified spirit and denatured spirit. he referred to the definition of 'denatured' contained in section 2(/) of the regulation where denatured spirit is defined to mean spirit effectually and permanently rendered unfit for human consumption. he also referred to the definition of the ..... )(3), c(ii)(3) and (4), and contended that since the regulation has made a clear distinction between denatured spirit and rectified spirit, the respondents have acted without jurisdiction in treating the denatured spirit as rectified spirit in part a, sr. no. 5, and levying excise duty on denatured spirit. after carefully considering ..... must not be strained in order to tax a transaction which, had the legislature thought of it, would have been covered by appropriate words. 'in a taxing act', said rowlatt j., 'one has to look merely at what is clearly said. there is no room for any intendment. there is no equity about a tax .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-25-1973
Reported in : AIR1974Bom192; 1974MhLJ291
..... that tribunal upheld that view. tenant has therefore moved this petition.4. deceased parvatibai during her lifetime had initiated proceedings, after giving notice under section 38 (1) of the act, for termination of tenancy and resumption of land for bona fide personal cultivation. those proceedings terminated ultimately by an order rejecting her claim. the maharashtra ..... tribunal in revenue revision application no. 364/tenancy/1961 by its order passed on april 9, 1963, found parvatibai not entitled to relief under section 38 of the act. thus it cannot be doubted that the original landlady who was herself a widow had proceeded to take steps for determining the lease of the petitioner ..... present result and no argument of the present kind is possible after that decision, as it was also a case of specified landlord contemplated by section 38 (2) of the act.38. clearly, therefore, the present petitioner was entitled to claim the right to statutory ownership which arose on april 9, 1963.39. thus .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-25-1973
Reported in : (1974)76BOMLR334
..... carried on by or under the authority of the central government and as such it was excluded from the operation of the payment of bonus act, under sub-section (iv) of section 32 of the said act. unfortunately, an issue was framed by the learned authority as to whether the canteen stores department (india) is 'a government undertaking', although the ..... the authority of the defence department of the government of india and as such the employees of that establishment are exempted from the provisions of the payment of bonus act under section 32(iv).3. in special civil applications nos. 2011 and 2012 of 1970, the union of india, petitioner no. 1 and major general (retd.) s.n ..... at the naval base on willingdon island, was an industry carried on by or under the authority of the central government within the meaning of section 2(a) of the industrial disputes act, 1947, but the court itself has observed at page 368 that the question is a question of fact depending on the circumstances of each case .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-27-1973
Reported in : [1974]94ITR616(Bom)
..... the appellate tribunal to state the case and refer it in the event of the tribunal declining to refer in exercise of its powers under sub-section (1) of section 256 of the act. mr. hajarnavis contends that no case has been made out by the petitioner for by-passing the said alternate remedy and invoking the extraordinary jurisdiction ..... approaching the high court requiring the tribunal to state the case and making a reference in the event of the tribunal declining to refer under sub-section (1) of section 256 of the act was available to the petitioner and the same had not been availed of by him and that the petitioner had not made out any case for ..... article 123 in taylor's treatise on law of evidence (volume i, 11th edition, at page 130) it will appear clear that the substantive proposition enunciated in section 110 of evidence act is based on the principle contained in that article which runs as follows : '123. as men generally own the property they possess, proof of possession is .....
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 : Apr-25-1973
Reported in : [1973]92ITR241(Bom)
..... case before them because of the non-compliance with the requisite conditions as to creation of development rebate reserve. the learned judges also took the view that section 154 of the income-tax act was attracted as there was a mistake apparent on the record of the case. with regard to the judgment of the gujarat high court we must ..... years it aggregate to rs. 27,13,62,131. 4. on 18th january, 1973 the respondent no. 1 served on the petitioner four rectification notices under section 154 of the income-tax act, all dated 11th january 1973, proposing to rectify the assessments for a.ys. 1962-63, 1965-66, 1966-67 and 1967-68 during which years the ..... at without making the debit aforesaid) in accordance with the profit and loss account.....' 8. on behalf of the petitioner mr. palkhivala pointed out that section 33(1)(a) of the income-tax act which provides for grant of development rebate says that such rebate 'shall be allowed' in respect of the previous year in which the machinery or plant .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-19-1973
Reported in : 1974CriLJ162; 1973MhLJ800
..... civil, revenue or criminal court is of opinion that it is expedient in the interest of justice that an enquiry should be made into any offence referred to in section 195, sub-section (i), clause (b) or clause (c), which appears to have been committed in or in relation to a proceeding in that court, such court may, after such ..... alleged to have been committed by him under section 85(1)(2) and (3) of the bombay prohibition act. he was produced before shri l. g. deshpande, second joint civil judge, (junior division), first class, akola and was remanded to custody till 2-11-1968. on ..... r. k. karandikar, judicial magistrate, first class, akola on 12-8-1969 under section 476 read with section 195 of the code of criminal procedure. it arose out of criminal case against one deolal kisan under section 85(1)(2) and (3) of the bombay prohibition act. 2. one deolal kisan was arrested on 25-10-1968 in connection with an offence .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-13-1973
Reported in : AIR1974Bom1; ILR1974Bom1090; 1973MhLJ737
..... the appellant is that the record made at the time of abolition by the compensation officer is final and cannot be challenged as provided in section 15(4) of the abolition act. under section 13, the compensation officer is required to record the details of the land which shall vest in the state government after its acquisition in ..... declaration given by the special deputy collector.10. as a result of the finding recorded hereinbefore that an appeal lies to the maharashtra revenue tribunal under section 33 of the ceiling act, normally i would have remanded this case back to the revenue tribunal for deciding the appeal on merits. however, from the order of the ..... exercised by the state government if an appeal is filed against a declaration or part thereof given by the collector under section 21 of the ceiling act. moreover said provision made in section 45 of the act was not originally on the statute book and was substituted by an amendment later on. said provision cannot take away or .....
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