Court : Mumbai
Decided on : Mar-12-1973
Reported in : 1974CriLJ542; 1973MhLJ612
..... was recorded that the accused had not disclosed to the complainant the fact of encumbrance of the society. however, in view of the provisions of sections 3 and 55 of the transfer of property act the learned judge took the view that the controversy involved in these proceedings was of a civil nature. in this view of the matter the ..... the complainant to believe that the property was free from all encumbrances, when in fact to his own knowledge it was not. therefore, this act of the accused definitely amounted to cheating as defined in section 415 of the indian penal code. it is no doubt true that on the basis of an indemnity clause in the sale-deed, complainant ..... not correct. whether a particular transaction also gives rise to a civil liability or not is not relevant for deciding the act as to whether the accused is guilty of an offence of cheating under section 415 read with section 420 of the indian penal code. a person cannot be allowed to take advantage of his own wrong and then ask .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-11-1973
Reported in : [1974]97ITR683(Bom)
..... was the managing trustee.' 11. the question arises whether on these facts a case is made out for claiming exemption under the provisions of clause (i) of section 4 (3) of the act. the argument on behalf of the revenue is that it is the net income derived from advertisements by the assessee that has been made subject to the trust ..... income derived from advertisements is liable to be assessed as the personal income of the assessee or it is exempt in view of the provisions of section 4 (3) (i) of the act. section 4 (1) of the act specifies the income, profits and gains which are liable to be included in the total income of any previous year of any assessee. sub ..... . 4. it was sought to be contended on behalf of the assessee before the income-tax officer that the income from advertisement business was exempt under section 4 (3) (i) of the act. the income-tax officer rejected the contention of the assessee holding that there was neither a valid trust nor any legal obligation of whatever kind on the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-09-1973
Reported in : [1975]100ITR509(Bom)
..... cannot be regarded as assessed or legally assessed as contemplated by the definition of the phrase 'agricultural income'.17. under the provisions of the bombay local boards act, 1923, especially section 93 thereof, local fund cess is fixed at the rate of three annas on every rupee of every sum payable to the state government as ordinary land ..... had passed a resolution to treat the amounts credited as loans. the question which arose for consideration was whether having regard to the provisions of section 16 (2) of the act such subsequent resolution affected the question about the dividend to be taxed as such. we fail to see how determination of such a question can ..... west khandesh. the gangetha estate was a mehwassi estate. the assessee had income from forest property, ground rent, etc. in compliance with the notice under section 22 (2) of the act, the assessee had filed a return of income showing the total income of rs. 1,29,913 as income from other sources. after making certain adjustments .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-04-1973
Reported in : [1974]94ITR34(Bom)
..... reliance was placed by him before the taxing authority was fraudulent and antedated. he pointed out in this letter that the validity of the proceedings under section 147(a) of the act was justified because of the fact that at the time of giving the decision of the appellate assistant commissioner accepted the genuineness of the agreement as ..... of the petitioner in relation to the said sum of rs. 2 lakhs. it was thereafter that on march 26, 1966, a notice was issued under section 148 of the act informing the petitioner as under : 'whereas i have reason to believe that your income chargeable to tax for the assessment year 1950-51 has escaped assessment within ..... upon a report submitted by the income-tax officer has accorded its sanction for initiation of proceedings against the assessee for the assessment year 1950-51 under section 147(a) of the act. in that view of the matter it is not possible to take the view that the initiation of proceedings can be regarded as time-barred. accordingly .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-01-1973
Reported in : AIR1974Bom215; ILR1974Bom929; 1973MhLJ728
..... 6. for understanding the rival contentions raised before me it is necessary to refer to the relevant provisions of the bombay execution of decrees (temporary postponement) act. 1959. section 3 (2) (b) of the act reads as under:'no suit for money and no suit for foreclosure or sale in enforcement of a mortgage, shall be instituted, or proceeded with if ..... decree under execution being in two parts and one part being a decree for money, the defendant judgment-debtor is entitled to the benefit of sub-section (1) of section 3 of the act and the proceedings will have to be stayed under those provisions'.in my opinion these observations will apply to the present statute also.8. thus it is ..... the claim for maintenance. it is established principle of law that an gathered from the express words used in the statute. if the express words used in section 3 and section 8 of the act are read together, in my opinion, it is quite clear that the term 'suit for money' will govern the suit in which a claim for .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-28-1973
Reported in : [1975]45CompCas91(Bom)
..... 72. even though we have quoted the above meaning of the word 'abrogation', we are not called upon in this litigation to decide whether the authority acting under sub-section (5) of section 294 has a right to annul, or to do away with, or abolish, the appointment of a sole selling agent altogether. we are only called ..... been entered into by the two willing parties which has been ratified by the general body of the shareholders. 18. however, provisions of sub-section (5) of section 294 of the act appear to give uncontrolled and uncanalised powers to interfere with such contracts and to vary them. for doing this there are no norms indicated, nor ..... , the petitioners have raised four points to challenge the order of the company law board. according to the appellant-company, the provisions of sub-section (5) of section 294 of the act are discriminatory and violative of the principles of article 14 of the constitution of india. according to them, arbitrary and uncanalised powers have been vested .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-15-1973
Reported in : AIR1974Bom82; (1973)75BOMLR532; 1973MhLJ1051
..... by me.3. the first question that arises therefore is whether an order for payment pendent lite of the expenses of the proceeding can be made under section 36 of the special marriage act, 1954, after the substantive petition for divorce has itself been disposed of. it is the contention of mr. zaiwalla that the order of the appellate court ..... petitioner in respect of the expenses of the proceeding,having regard particularly to the fact that there is no provision in section 36 for change of circumstances such as is to be found in sub-section (2) of section 37 of the act: and (2) that the petitioner's solicitors to proceed with the present application for their own benefit. i am ..... payable from a later date if so ordered or if the parties agree (latey. p. 900). having regard to the very nature of the provision contained in section 36 of the special marriage act, 1954 the court is. however, bound to take into account all subsequent events which may be relevant to the making of an order under that .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-13-1973
Reported in : 1974CriLJ514; 1974MhLJ34
..... service of the notice. thereafter, on august 29, 1972, the complainant issued a notice to the accused under the provisions of sub-section (1) of section 53 of the maharashtra regional and town planning act, requiring him to demolish the said structure. however, the accused disregarded the requisition notice and failed to demolish the construction. thereafter, the ..... water connection or electric power installed. on these facts, it was alleged that the accused had committed an offence under section 53(6)(a) read with section 53 (7) of the maharashtra regional and town planning act.3. on the same day, the complainant also filed an application requesting the learned magistrate to have local inspection of ..... him free of cost:provided that, in the case of a trial by jury, the judge shall not act under this section unless such jury are also allowed a view under section 293.on a plain reading of this section, it would appear that the judge or the magistrate has power to visit and inspect the place at .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-05-1973
Reported in : AIR1974Bom203; 1974MhLJ51
..... what were the trees included in the lease itself which were being enjoyed by the tenant and which are the trees that answer the provisions of either section 25 or section 26 of the tenancy act of 1958. upon that finding alone, the property that passes to the tenant as a tenure-holder will be specified in the certificate to be issued ..... tenure-holder of that property. as indicated earlier, this lease would include obviously trees which are treated as the part of his lease by virtue of section 25 and section 26 of the tenancy act of 1958.48. this construction appears to me to further the best interests of every one concerned without doing damage to the rights of either the land ..... noticed that this provision applied to fruit trees but other trees yielding valuable income like moue were still matters of individual contracts it was by an amendment to section 95 (c.p. act no. 11 of 1940) the rights of tenant were enlarged and he was declared to have the same rights in all the trees as he had in .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-03-1973
Reported in : AIR1973Bom262; 1973MhLJ451
..... of the jahagirdar; they were not in actual possession thereof but the defendant no.1, who being in possession had become the occupant under the provisions of section 68 of the act. the land was put to partition amongst the defendants and fell to the share of defendants nos. 2 to 4, and the state further recognised the right ..... by a sale deed. upon that he further held that the transfer made by umabai would be void.14. the learned single judge further considered whether section 43 of the transfer of property act was available to the transferee and answered it in the negative.15. then the question as to whether the property being inam property, and not ..... , we are not inclined to enter upon the question whether the transfer admittedly made in favour of the defendant no.1 was void or violable or section 43 of the transfer of property act is attracted.35. in the result, therefore, this appeal would be allowed and the suit of the plaintiffs would stand dismissed. the cross-objection filed .....
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