Court : Mumbai
Decided on : Apr-11-1973
Reported in : AIR1973Bom354; 1973MhLJ748
..... this date has been fixed an order to enable persons falling into the special categories to get the benefit of sub-section (2) of section 38 of the act. after quoting sub-section (2) of section 38, the full bench observed :'this sub-section extends the time for terminating the tenancy and making an application for possession in the case of the persons, who ..... be scrutinised under articles 14, 19 etc. rule 4 (4) seems to us to be rule which does not go beyond the powers conferred under section 6 (xvii), read with section 44 of the act. at any rte, section 6 (xvii) and r. 4 (4) are part of a scheme of land reform in u. p. and would be protected from attack ..... petitioner did not come in the way of respondent no. 1 ninaji being conferred with the rights of ownership, in view of the second proviso to sub-section (2) of section 41 of the act read with rule 17 of the rules. therefore, the revision application was dismissed. against this order of the revenue tribunal the present writ petition has been .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-10-1973
Reported in : AIR1974Bom297; (1974)76BOMLR364; ILR1974Bom459
..... styled as a case of constructive desertion. even such desertion will amount to an abandonment against the wish of the person charging it within the meaning of section 3(9) of the act.10. the facts of the present case clearly show that the appellant virbala left the house of her husband within a short time after the solemnization of ..... his business compelled him to be absent, but he supplied her with necessaries and correspondent with her and visited her occasionally, and a child was born in february, 1884, in january 1884 the wife discovered that he had for years been living with another woman'.the president of the division, siri j. hannen, rejected the petition on the narrow ground ..... for the appellant has relied on two english decisions which appear to be more or less identical with the facts of the present case.12. in farmer v. farmer (1884) 9 pd 245, the facts were strikingly similar to the facts of the instant case. part of the headstone may be reproduced as it given a clear outline of .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-09-1973
Reported in : (1975)IILLJ45Bom
..... that high standards of professional conduct and etiquette are prescribed for surveyors. sub-section (1)(d) of s. 64um applies the provisions of s. 43(4) applicable to insurance agents also to surveyors. section 42(4) of the insurance act provides that a surveyor would be disqualified if he is a minor, a ..... establishment' as meaning inter alia a commercial establishment section 7 provides for the registration of such establishments. section 52(a) prescribes the penalty for contravention of the provisions of the shops act. section 4 provides that notwithstanding anything contained in the shops act the provisions of the said act mentioned in the third column of schedule ii ..... connived at any fraud, dishonesty or misrepresentation against an insurer or an insured. section 110h provides for an appeal from decision of the controller to the government. 13. it would appear from the provisions of the insurance act, 1938 referred to hereinabove that while the profession of a surveyor is a recognised .....
Tag this Judgment!Court : Mumbai
Decided on : Apr-06-1973
Reported in : AIR1975Bom88; (1974)76BOMLR304
..... of his above contentions the appeal will have to be allowed.4. before dealing with the first point, it will be convenient to notice the amendments made in section 13 of the act. section 13(1) as it originally stood contained nine clauses specifying various grounds of divorce. clauses (viii) and (ix) provided for a divorce on the ground that ..... final. it is not disputed that no application was made by either of the parties for rescinding the said decree under the latter part of sub-section (2) of section 10 of the act.29. it is also not disputed that after the decree for judicial separation was passed in the aforesaid circumstances the appellant and the respondents did ..... from the above provisions that it is the duty of the court to satisfy that certain requirements are complied with before granting the relief in a proceeding under the act. in sub-section (1) the opening words 'in any proceedings' and later the words 'in such a case but not otherwise' are very material. in a recent decision .....
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-05-1973
Reported in : (1974)ILLJ453Bom; 1973MhLJ1037
..... employee for every hour or part of an hour so worked in excess at the overtime rate fixed under the minimum wages act or under any law of the appropriate government for the time being in force whichever is higher section 14 thus firstly refers to a minimum rate of wages and then while providing for a payment for overtime work it ..... act is to prejudice the operation of the provisions of s. 59 of the factories act in a case where the provisions thereof are applicable. this means that the liability to pay overtime wages ..... additional wages for overtime work is fastened on the employer not only by the factories act; but in a case where the wages are fixed under the provisions of the minimum wages act, such an obligation is fastened on him by s. 14 which we have quoted above. sub-section (2) of s. 14 makes it clear that nothing in the minimum wages .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-26-1973
Reported in : [1974]93ITR548(Bom)
..... appeal by the assessee, the appellate assistant commissioner reversed the order of the income-tax officer and held that the assessee-company was entitled to exemption under section 15c of the act for the assessment year 1960-61 also. on a further appeal by the revenue before the tribunal, the judicial member of the tribunal and the accountant ..... , for which the relevant previous year ended on march 31, 1960, a question arose whether the assessee-company was entitled to exemption under the provisions of section 15c of the act. such exemption was claimed by the assessee-company but the claim was rejected by the income-tax officer. the income-tax officer, inter alia, took the ..... referred for our determination : 'whether, on the facts and in the circumstances of the case, the assessee is entitled to exemption of tax under section 15c of the indian income-tax act, 1922, for the assessment year 1960-61 ?'2. the assessee is a limited company whose shares are entirely held by the government. it was .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-24-1973
Reported in : [1974]95ITR656(Bom)
..... the year 1960, a scheme of amalgamation of shorrock company and new shorrock company was propounded and petitions were filed under the provisions of section 391 and section 394 of the companies act, 1956, in the gujarat high court both by the shorrock company as the transferor company and the new shorrock company as the transferee ..... 'relinquishment' is defined. however, it will not be out of place to refer to the definition of the word 'exchange' contained in section 118 of the transfer or property act, 1882. that section provides that when two persons mutually transfer the ownership of one thing for the ownership of another, neither thing or both things being money ..... of the case. neither of these decisions is, therefore, of any assistance to us in determining the meaning of the word 'exchange' as appearing in section 12b of the act. 11. the question then arises whether there is relinquishment as a result of which capital gains have accrued to the assessee. the word 'relinquishment' is .....
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 : Mar-12-1973
Reported in : [1975]98ITR448(Bom)
..... facts that the question arises whether the income of the trust is exempt from liability to pay tax in view of the provisions of section 4(3) (i) of the act. under sub-section (1) of section 4 all income, profit and gains of the nature therein specified are to be included in the total income of any previous year of ..... objects of private benefit only. the word 'charity', if used generally or without qualifications or limitations, falls with in the definition of 'charitable purpose' found in section 4 of the act. to the same effect is the view taken by the calcutta high court in commissioner of income-tax v. sardar bahadur sardar indra singh trust. 6. reliance was ..... for determination of the following question of law : 'whether, on the facts and circumstances of this case, the income of the assessee-trust is exempt under section 4(3) (i) of the act ?' 2. as the contentions raised in this reference lie in a very narrow compass it is unnecessary to state in greater detail the facts. the assessee .....
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