Court : Mumbai
Decided on : Mar-08-1975
Reported in : [1976]102ITR260(Bom)
..... of income-tax, bombay city-i, the aforesaid question has been referred to us for our determination. 4. the expression 'plant' has been defined in section 10 (5) of the indian income-tax act, 1922. it is an inclusive definition and it runs thus : ''plant' includes vehicles, books, scientific apparatus and surgical equipment purchased for the purpose of ..... desired to alter the size or number of the rooms. the question was whether these partitions were plant within section 279 and section 280 of the english income-tax act, 1952, so as to entitle the company to allowances under those sections. the material words in the relevant statue were 'where the person carrying on a trade in any year ..... of the refinery can be added to the cost of the assets for the purpose of grant of depreciation allowance under section 10(2)(vi)/(via) and development rebate under section 10 (2) (vib) of the income-tax act for the assessment year 1959-60 ?' 2. at the outset it may be mentioned that, so far as the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-10-1975
Reported in : [1977]108ITR493(Bom)
..... ' is paid by the employer to the central government (which tax in the case of an employer being a company may be paid notwithstanding anything contained in section 200 of the companies act, 1956) the tax so paid by the employer for a period not exceeding twenty-four months following the expiry of the thirty-six months aforesaid.' 6. on ..... retained in india and the employer pays tax on the technician's salary'. he urged that the concept of retention of the technician's services spoken of by the finance minister was inserted in the relevant provision by using the expression 'continues to remain in employment in india'. according to him, retention of service or continuous service means ..... by the employer will not be treated as part of the employee's income.' 7. he laid considerable stress on the aspect which was made clear by the finance minister in his speech that the concession when it was sought to be extended for a further period of 24 months after the expiry of the initial period of .....
Tag this Judgment!Court : Mumbai
Decided on : Jun-25-1975
Reported in : [1976]102ITR270(Bom)
..... itr 357 wherein the question whether knives and lasts used in the business of shoe and slipper manufacture were 'plant' so as to qualify for investment allowance under section 16(3) of the finance act, 1954. lord reid has quoted with approval the meaning assigned to the word 'plant' by lindley l.j. in yarmouth v. france, [1887] 19 qbd 647 ..... the judgment of uthwatt j. in j. lyons & co. ltd. v. attorney-general, [1944] ch 201 as under :'i do not think that the use throughout section 24 of the act (rating and valuation act, 1925) of the word 'plant' as part of the phrases 'plant or machinery' and 'machinery and plant' has the effect of confining the meaning of the word ..... and in favour of the assessee.5. this brings us to the question whether the safe deposits vaults can be regarded as 'plant' within the meaning of section 33(1) of the act so as to be eligible for grant of development rebate. at the relevant time development rebate was claimable in respect of a new ship acquired or new .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-08-1975
Reported in : [1977]108ITR764(Bom)
..... be entitled to claim the benefit of one of the provisos to section 12b of the act. 7. section 12b of the act was inserted by act 22 of 1947, and it was later on substituted by the finance (no. 3) act, 1956, which came into force on 1st april, 1957. under this section 'the tax shall be payable by an assessee under the head ..... was registered in their favour, the assessees were not entitled to substitution of the value as on january 1, 1954, under the under the third proviso to section 12b(2) of the act. in other words, the income-tax officer took the view that the assessees were not the owners of the property on january 1, 1954, and, therefore ..... there was some delay in registration of this deed of assignment and it was ultimately registered in year 1964. when reassessment proceedings were commenced against the assessees under section 12b of the act for the assessment year 1959-60, it was sought to be, inter alia, contended on their behalf that no proceedings would lie for the assessment year .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-12-1975
Reported in : AIR1976Bom354; 1976MhLJ700
..... he deems just having regard to all the circumstances of the case, and in particular he shall be guided by the provisions of sub-section (1) of section 23 and section 24 of the land acquisition act 1894, in so far as they can be made applicable. in this connection, mr. justice saha (as he then was) observed thus ..... 10/- per month in respect of rent plus rs. 3/- per month as water charges plus permissible additional municipal general tax. under sub-section (1) of section 8 of the bombay land acquisition act, 1948, the method of ascertaining compensation is provided for. after holding an inquiry, compensation is to be determined by an officer authorised in ..... the appellants as according to him, implications of the requisition order were not appreciated by the appellants and that the compensation had to be fixed under section 8 of the act. thereafter, the appellants through their attorneys carried on correspondence and stated in one of their letters that it would be legitimate to infer from the .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-22-1975
Reported in : (1977)79BOMLR438; 1976MhLJ400
..... per kilogram, though the former was chargeable under item 17(3) and the latter under item 17(4) of the firs schedule to the central excises and salt act, 1944. the finance act of 1961 raised the excise duty payable under item 17(4) to 35 np. per kilogram with effect from march 1, 1961. from march 1, 1961, to ..... of revenue, the supreme court made the following observations :--- 'there is hardly any doubt that the power exercised by the appellate authority, i.e., the collector, under section 35 is also a quasi judicial power. he is designated as an appellate authority; before him there was a lie between the appellant which had paid the duty and ..... second demand notice no. 14/67 dated october 25, 1967. respondent no. 3 however, took into consideration only the second demand notice and by his order dated april 8, 1968, he confirmed the demand made by respondent no. 4. against that order, the petitioners filed an appeal before the collector of central excise, bombay (respondent no. 2). respondent .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-05-1975
Reported in : (1976)78BOMLR309
..... it really represented interest payable by the defendant.32. the legal position that emerges from the discussion of the authorities and the relevant provisions of the evidence act is that section 92 of the evidence act does not constitute a bar to an attempt on the part of a party to prove that the real transaction in suit was different than what the ..... defendant has agreed to pay the rent amount of rs. 100 he fell in arrears and failed to pay the same (for the purpose of this suit) from may 1, 1968 to the end of july 1964. it is for this amount of rs. 1,500 that the plaintiff filed the suit in the court of the joint civil judge, junior ..... question. the defendant sidaramappa has been carrying on the business of letting out on hire bicycles and furniture in the city of sholapur. sometime in 1962 he required certain additional finance for his business and for that purpose he got an advertisement to be issued in the news paper 'daily sakal' calling upon persons who were interested in .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-05-1975
Reported in : AIR1976Bom70; 1975MhLJ746
..... that it was expedient to make provisions for regulating the letting and sub-letting of accommodation and other ancillary matters referred to in the act. section 2 of the act then provided that the provincial government may be general or special order provide for regulating the letting and sub-letting of any accommodation or class ..... situation under control, the then government of central provinces and berar issued an order in exercise of the power conferred by section 2 of the central provinces and berar regulation of letting of accommodation. act, 1946. this order was know as c.p. & berar letting of houses and rent control order 1949. the preamble ..... surrounding circumstances'.this aspect of the matter was also considered by the supreme court while considering the provisions of the bombay rents, hotel and lodging house rates control act. 1947 in phiroze bamanji desai v. chandrakant m. patel : [1974]3scr267 . while considering the scope of the term ' require' the supreme court served:' .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-03-1975
Reported in : 1976CriLJ908
..... in manka hari v. state of gujarat : air1968guj88 , it was held that if a food inspector takes action according to the terms of sub-section (7) (presumably of section 10 of the act), even if later the person kept present does not corroborate the food inspector, the question that would arise only is whether the food inspector's story ..... proved that anaji nara-yam govalkar was present at all the stages mentioned in section 10(7) of the act. the state has, therefore, preferred this appeal-8. the first point argued on behalf of the appellant was that the view taken by the learned ..... produced at exhibit 'e'.7. the learned magistrate acquitted the respondent accused holding that the prosecution has failed to prove that the provisions of section 10(7) of the prevention of food adulteration act, 1954 were duly complied with by the food inspector (pw-2), inasmuch as in the view of the learned magistrate it was not satisfactorily .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-09-1975
Reported in : AIR1975Bom324; 1975CriLJ1828; 1975MhLJ822
..... india.37. however, according to the learned counsel for the respondents, after the amendments to the misa and particularly in view of the provisions of section 16-a and section 18 of the act and in view of the suspension of the fundamental rights guaranteed under articles 14, 19, 21 and 22, the law laid down in these cases ..... , having been furnished which could enable the detenu to make an effective representation i must hold that there has not been substantial compliance with the provision of section 5 of the act'.in k the present case the detenu has been detained soon after the organisation of r. s. s. was declared unlawful, and therefore, in our ..... has relied upon two decisions of the supreme court, namely, tirath singh. v. bachitar singh, : [1955]2scr457 and state of madhya pradesh v. m/s. azad bharat finance co., : 1967crilj285 .7. shri pendsey, the learned counsel for the petitioner in criminal application no.36 of 1975 has contended that an obligation is cast upon the executive under .....
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