Court : Mumbai
Reported in : [1970]77ITR456(Bom)
..... iv of the indian income-tax act, 1922, and that section 22 thereof laid down the whole procedure of assessment, which ..... march, 1951, or for any subsequent year. one of the questions canvassed in the said case was whether section 13 of the finance act, 1950, which kept alive the provisions of the cochin act and the travancore act, did so only 'for the purpose of the levy, assessment and collection of income-tax and super-tax' in respect of ..... acts for the purpose of 'reassessment of income-tax and super-tax'. the question that arose therefore was, in what sense had the word 'assessment' been used in section 13(1) of the finance act, 1950. it was stated in the judgment (at pages 289-291) that the words 'assessment' and 'reassessment' occurred in several section of chapter .....
Tag this Judgment!Court : Mumbai
Reported in : [1977]107ITR609(Bom)
..... arising before april 1, 1957, by the finance act, 1956, which substituted the present section 12b. the material provisions of section 12b run as follow : '12b. ..... first time, by the income-tax and excess profits tax (amendment) act, 1947, which introduced section 12b into the income-tax act, a tax on capital gains arising after march 31, 1946. this levy was for all practical purposes abolished by the indian finance act, 1949, which confined the operation of this section to capital gains ..... member of his family dependent on him; (iii) any land from which the income derived is agricultural income.' 12. section 6, which occurs in chapter iii of the act, deals with taxable income and it enumerates six different heads of income chargeable to income-tax and clause(vi) refers to 'capital gains' as one .....
Tag this Judgment!Court : Mumbai
Reported in : (1981)22CTR(Bom)17; [1982]134ITR655(Bom); [1982]8TAXMAN48(Bom)
..... then s. 132 was substituted by a new s. 132 by virtue of s. 30 of the finance act, 1964. in 1965, s. 132, as it then stood, was substituted by ss. 132 and 132a by virtue of s. 2 of the i.t. (amend). act, 1965. about ten years later, in 1975, further amendments were made in the said s. 132 by ..... the search in question to continue.5. it may be useful to refer at the outset to the relevant provisions contained in chap. xiii of the act and pt. xv of the rules under the act. chapter xiii is divided into parts a, b, c and d. part a relates to appointment and control of the i.t. authorities, viz., the cbdt, directors ..... circumstances, be no jurisdiction to interfere. as was held by the allahabad high court in ito v. firm madan mohan damma mal : [1968]70itr293(all) , the issue of a search warrant was not a judicial or a quasi-judicial act and even if the commissioner is enjoined to issue a warrant only when in fact there is information in his possession in .....
Tag this Judgment!Court : Mumbai
..... 10-2001) it would thus be clear that the department itself was aware that unless a notification was issued under the provisions of maritime zones act, then the provisions of chapter v of finance act which governs the levy of service tax could not be made applicable to any area in the continental shelf and exclusive economic zone of india ..... the nature of amendment to section 29(2) of the bombay rents, hotel and lodging house rates control act as amended by gujarat act 18 of 1965, observed as follows :- "the amending clause does not seek to explain ..... came into force, the amending act also will be part of the existing law." 52. the above summing up is factually based on the judgments of this court as well as english decisions. 53. a constitution bench of this court in keshavlal jethalal shah v. mohanlal bhagwandas and anr., [1968] 3 scr 623, while considering .....
Tag this Judgment!Court : Mumbai
Reported in : 2003(4)BomCR588
..... cruelty to animals because sub-section (3) carves out a complete exception to section 11. further, the preamble of the act reads as 'an act to prevent the infliction of unnecessary pain or suffering on animals'. chapter ii of the act deals with 'animal welfare board of india' and section 4(1) also is worded as 'for the promotion of ..... destruction of any animal under the authority of any law for the time being in force; or (d) any matter dealt with in chapter iv; or (e) the commission or omission of any act in the course of the destruction or the preparation for destruction of any animal as food for mankind unless such destruction or preparation was ..... an extent as to endanger human life. in fact, while passing the prevention of cruelty to animals act, 1960, care has been taken in the act itself in this regard. chapter iii deals with 'cruelty to animals generally' and section 11 of the said act defines what is meant by treating animals cruelly. sub-section (3), however, carves an exception .....
Tag this Judgment!Court : Mumbai
Reported in : 1992(1)BomCR475
..... reason.5. it was first contended by shri usgaoncar, learned counsel for the petitioner, that in view of the proviso to section 23 of the goa rent act (rent act for short) it was not open to the respondent to avail of the benefit of evicting the petitioner from the suit premises on the ground of personal requirement ..... the petitioner to present before the rent controller any specific pleading within the meaning of the civil procedure code. therefore, if strictly speaking only the provisions of the mamlatdar's court act are applicable and the provisions of the c.p.c. are not applicable, there is no question of any rule of pleadings to be attracted in the case, ..... also. 14. shri dessai, learned counsel for the respondent however rightly countered this attempt of the petitioner 's learned counsel by pointing out that section 43 of the rent act provides that the powers to be exercised by the controller , rent tribunal and the appellate court , in terms of the c.p.c. are restricted only to the .....
Tag this Judgment!Court : Mumbai
..... of care to the plaintiff. as far as the defendant is concerned, the plaintiff is a complete stranger. 24.8 the plaintiff's counsel also relied upon a chapter, viz., chapter 6-recoupment by craig rotherham in butterworths common law series an extract from the law of restitution. this also is of no assistance to the plaintiff. paragraph 6.2 ..... the facts were completely different and it is on facts that the court found that there was an equitable assignment. the merchant had agreed with the bank who had financed the merchant that upon sale, the bank will be paid directly by the purchaser and the bank had put the purchaser on notice of this agreement to pay to ..... have easily ensured by obtaining an equivalent right to protect itself if properly advised. 28.5 in addition, section 2(4) of the english carriage of goods by sea act, 1992, which the plaintiff state in the affidavit-in-reply applies to the contract of carriage, expressly provides the remedy and the plaintiff knew or ought to have known .....
Tag this Judgment!Court : Mumbai
..... of care to the plaintiff. as far as the defendant is concerned, the plaintiff is a complete stranger. 24.8 the plaintiff's counsel also relied upon a chapter, viz., chapter 6-recoupment by craig rotherham in butterworths common law series an extract from the law of restitution. this also is of no assistance to the plaintiff. paragraph 6.2 ..... the facts were completely different and it is on facts that the court found that there was an equitable assignment. the merchant had agreed with the bank who had financed the merchant that upon sale, the bank will be paid directly by the purchaser and the bank had put the purchaser on notice of this agreement to pay to ..... have easily ensured by obtaining an equivalent right to protect itself if properly advised. 28.5 in addition, section 2(4) of the english carriage of goods by sea act, 1992, which the plaintiff state in the affidavit-in-reply applies to the contract of carriage, expressly provides the remedy and the plaintiff knew or ought to have known .....
Tag this Judgment!Court : Mumbai
Reported in : (1986)88BOMLR308
..... ) by holding that that case was based upon section 7(iv)(c) of the court-fees act, 1870, a central act, and section 8 of the said act as amended by bombay finance act, 1956. since article 7 of the first schedule of the bombay court-fees act clearly governed, according to the division bench, the relief claimed in the suit before it, the ..... hear both the advocates appearing before me, though i have treated mr. chinoy as the advocate in charge of the appeal. there is also provision in rule 2 of chapter xxxii of the bombay high court appellate side rules, 1960 empowering the court, on application, to allow two advocates to be heard on behalf of any one of the ..... he would necessarily lose the property of which he was the owner. the division bench of deshmukh and deshpande jj. also noticed indumatiben chimanlal desai v. union of india (1968) 71 bom. l.r. 340, which apparently ran contrary to the view which this bench was taking, but noticed the distinction between the facts of the case before the .....
Tag this Judgment!Court : Mumbai
Reported in : 1991(2)BomCR461; 1991CriLJ1247
..... totally ignored all this evidence is clear from his order and this along constitutes a serious error.7. in dealing with offences under the gold (control) act, 1968 which at the relevant time were categorised as the economic offence. the trial court ought to have seriously evaluated the evidence which the prosecution had produced before ..... filed a complaint before the learned judicial magistrate charging the accused with having committed offences punishable under different sub-clauses of s. 85 of the gold (control) act, 1968 and the rules framed thereunder.2. the brief facts giving rise to this prosecution are as follows :-accused no. 1 is a partnership firm, and accused ..... in any way being influenced by the contents of this judgment. a copy of this judgment shall be forwarded to the secretary to the government, ministry of finance, new delhi, and the secretary to the government, home department, new delhi. the central government shall seriously consider, in the light of what has been .....
Tag this Judgment!