Court : Mumbai
Decided on : Oct-18-2006
Reported in : 2007(3)BomCR740
..... cultivation column. but that does not mean that he alone was the tenant of the said land, particularly when we find that as per the provisions of section 40 of the btal act, he alongwith his other brothers had become the tenants. as a result of this even if 32-m certificate is granted only in the name of mohammed ..... arose for consideration was whether mohammed alone was tenant or whether alongwith mohammed, appa and abdul were also tenants and as per the provisions of section 70-b and 85-a of the btal act when such issue has arisen, it was necessary to refer the said issue to the tenancy court or to the mamlatdar. but in the instant ..... refer the matter to tenancy authorities. in the instant case there is ample material on record which clearly indicates that dawood was the original tenant and by virtue of section 40 after the death of dawood his sons became the tenants and accordingly mutation entry was also effected. not only that, but even according to plaintiff the defendants contention .....
Tag this Judgment!Court : Income Tax Appellate Tribunal ITAT Mumbai
Decided on : Oct-18-2006
Reported in : (2007)106TTJ(Mum.)1037
..... loss computed under any of the heads, cannot be considered as income chargeable to tax. he drew our attention to the provisions of section 4, section 32(2) and section 192 of the act where the expression "income chargeable to tax" has been employed by the legislature and according to these provisions, it is the positive income ..... business and consequently, the loss even arising on account of valuation of closing stock would be considered as speculative loss in terms of explanation to section 73 of the act.9. rival submissions have been considered carefully. the question for our consideration is, whether the case of assessee falls within the scope of the ..... our legal findings given in the preceding paras, the issue whether 'income' would include 'loss' loses its significance vis-a-vis the explanation to section 73 of the act.17. the only question which remains for our consideration relates to allocation of business expenses towards speculative loss,' the learned counsel for the assessee has .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-18-2006
Reported in : 2007(2)ALLMR259; 2007(1)BomCR682; (2007)2LLJ163Bom
..... dated november 7, 1998 claiming that the communication issued by the editor was 'unprecedented, unnecessary, motivated and mala fide'. the workman here was employed in a section of the first respondent called pti bhasha and it was his case that right since the inception, no reporter has been placed on an assignment outside the state ..... by the supreme court in the case of service rules must apply a fortiori to the certified standing orders framed in accordance with the industrial employment (standing orders) act, 1946. once standing orders have been duly certified, they constitute a statutory regulation of the terms and conditions of employment and are part of the conditions of ..... ) or reduction to lower post or time scale, or(e) dismissed with notice.10. the editor in chief and general manager of the first respondent who acted as a disciplinary authority passed an order on november 1, 2001 discharging the workman from service. the relevant part of the order passed by the disciplinary authority .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-18-2006
Reported in : 2007(3)BomCR735; 2007(1)MhLj688
..... maharashtra, seeking approval for the appointment of petitioner no. 2. in spite of that petitioner no. 2 was not appointed in the said post. the petitioner thereafter sent notice under section 80 of the civil procedure code to the respondents. thereafter, in 2003, the petitioner was informed that the vacancies of pump operator would be filled in from the candidates which were sent .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-18-2006
Reported in : 2007(1)ALLMR224; 2007(3)BomCR967
Kakade P.V., J.1. The unsuccessful defendant husband in Matrimonial Petition No. 65/99 has preferred this appeal against the judgment and order passed by the Civil Judge, Sr. Division, Mapusa dated 6.3.2003, decreeing the divorce in favour of the plaintiff wife under Article 4(4) of the Law of Divorce as applicable to the State of Goa. It was directed that the custody of the minor Amit Toraskar be given to the plaintiff till he attains majority with direction that the plaintiff shall maintain the said Amit till he attains majority. It may also be noted that the order in respect of the child is not challenged, but the order of divorce under Article 4(4) is the only subject-matter of this appeal.2. Heard learned Counsel for both the parties. Perused the record.The respondent-wife did file the matrimonial petition for divorce on the ground of cruelty and adultery as contemplated under Article 4(2) and (4) of the Law of Divorce. The plaintiff wife came with a case that her marriage was sol...
Tag this Judgment!Court : Mumbai
Decided on : Oct-17-2006
Reported in : AIR2007Bom50; 2007(1)ALLMR16; 2007(1)BomCR120; 2007(1)MhLj651
..... an affidavit in reply has been filed on behalf of the debtor to the insolvency petition. the first line of defence is that under section 9a of the presidency towns insolvency act, 1909, the claim of a creditor who is prosecuting an insolvency proceeding should be based on a decree and order of the competent court ..... body of creditors. the substituted petitioning creditor is required to meet the definition of the expression 'creditor' in the presidency towns insolvency act, 1909 and it is to be noted that section 2(a) defines the expression 'creditor' to include a decreeholder. therefore, once an insolvency notice was validly issued by the original ..... limited). in these circumstances, it cannot be said that the proceedings in insolvency against the debtor would militate against the provisions of section 22(1) of the sick industrial companies (special provisions) act, 1985.5. the insolvency petition has to be allowed and is accordingly allowed. the petition is made absolute in terms of prayer .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-17-2006
Reported in : 2007(2)ALLMR395; 2007(3)BomCR732
..... petition.6. mr. walawalkar, learned senior counsel for the petitioner submitted that the civil court had no jurisdiction to entertain and try the suit. he submitted that section 105 of the act, as it stood at the relevant time imposed a duty on the petitioner municipal council to levy octroi as a tax. octroi was levied as a tax under ..... to entertain and try the suit.8. in the present case, the amount of rs. 2,657/- was recovered as an octroi duty - a tax levied under section 105 of the act. according to the respondent, the levy was erroneous in as much as it was not a new import but the import of the engine by way of replacement of ..... corporation v. tata engineering & locomotive co. ltd. slp no. 3374 of 1987 decided on 24th april 1995. in that case, while interpreting the provisions of section 406 of the bombay provincial corporation act, 1949, which provides for an appeal against the rateable value or a tax fixed by a municipal corporation, the supreme court held that the high court should .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-17-2006
Reported in : AIR2007Bom83; 2007(4)ALLMR278
ORDERV.R. Kingaonkar, J.1. Rule. Rule is made returnable forthwith and heard finally by consent of the parties.2. By this petition, the petitioner challenges the order dated 14th October, 2005 rendered by the learned 3rd Joint Civil Judge, (J.D.) Hingoli purported to have been passed under Order XV-A of the Code of Civil Procedure. By the impugned order, the learned Civil Judge directed the petitioner to deposit amount of Rs. 36,000/- towards arrears of rent and to further deposit an amount of Rs. 1000/- per month towards damages for occupying the suit premises.3. It is not necessary to elaborately set out the rival pleadings. It suffices to mention that the respondents filed suit (RCS No. 52/2004) for recovery of Rs. 36,000/- alleging that they are purchasers of house property bearing Municipal Nos. 243 and 244 situated in ward No. 22, Hingoli and that defendant/petitioner was in occupation of a part of the constructed portion oral consent of the previous owner. They further alleged t...
Tag this Judgment!Court : Mumbai
Decided on : Oct-16-2006
Reported in : 2007(1)BomCR143; (2007)207CTR(Bom)533; [2007]288ITR79(Bom); 2007(1)MhLj459
..... , the i.t.o. was in error in coming to the conclusion that the trust does not satisfy the conditions for the grant of exemption under section 80g of the income tax act. it is also material to note that in the earlier assessments of this very trust, the objectives of the trust were accepted and the assessment orders ..... 1992 and has been pending for last nearly 14 years. besides, there is no specific provision of appeal to the tribunal against the declining of certificate under section 80g of the income tax act. that apart, the exercise of internal statutory remedy is a matter of discretion and considering that the writ petition is pending in this court since last ..... 8. mr. sharma, learned counsel appearing for the respondents on the other hand submitted that the trust had to be for a specific charitable purpose under section 2(15) of the income tax act. the benefits were given to the devotees who were identifiable and, therefore, it could not be said that the trust was for the benefit of the .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-16-2006
Reported in : (2007)210CTR(Bom)482; [2007]288ITR308(Bom)
..... owning the aforesaid premises which are attached for the tax dues of mr. k.n. marathe by issuing an order under section 220(2) of the income-tax act. thereafter, a garnishee notice is issued under section 226(3) of the act to m/s. bajaj allianz to whom these flats have been let out and they are directed to pay the rent payable ..... 7, 2005, was objected to by the petitioner, which objections have been considered and an order has been passed under rule 11(5) of schedule ii of the income-tax act on april 15, 2005. the objections lodged by the petitioner have been rejected by that order and it is this order which is challenged in the present petition. mr. andhyarujina .....
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