Court : Mumbai
Decided on : Jan-11-1977
Reported in : AIR1978Bom177; 1977MhLJ61
..... of whether the voters who voted for him were aware of the disqualification and that no fresh poll was necessary, and having regard to the provisions of section 53 of the said act the court held that if the number of candidates validly nominated was equal to the number of seats to be filled, no poll was necessary and that ..... the petition, but in appeal the supreme court held that at the date, of nomination vishwanathe reddy was disqualified from standing as a candidate and on 19th july 1968 passed an order that the election of vishwanathe reddy was declared void; that in that view of the matter the votes cast in favour of vishwanathe reddy be treated ..... -g of the maharashtra co-operative societies act, 1960, the elections to the board of directors of which were required to be held through the collector. it appears that the board of directors of respondent no. 2 bank consisted of 18 directors 17 elected and one nominee of the financing bank. the triennial elections to the board of directors .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-18-1977
Reported in : (1977)6CTR(Bom)385
..... other name. in ghasi ram hari ram vs. commissioner of sales tax, delhi, the delhi high court had to construe entry 1 of schedule ii to the bengal finance (sales tax) act, 1941, as extended to delhi, which exempted from taxes 'all cereals and pulses including all forms of rice (except when sold in sealed containers)'. the delhi high ..... of cereal or pulse. that maida is a form of cereal has been held by the commissioner of sales tax himself in his said order dated april 16, 1968. the tribunal has agreed with the commissioner of sales tax on this point. merely because maida is separately specified we are unable to see why a form of ..... in sealedincluding atta, maida, besan containers.'suji and bran prepared therefrom,but excluding maize flour.--------------------------------------------------------------------the commissioner of sales tax by his order dated april 16, 1968 held that :- 'it could be said that maida flour would be a form of cereal for the purpose of entry 10 of schedule a to the .....
Tag this Judgment!Court : Mumbai
Decided on : Jan-18-1977
Reported in : [1977]40STC583(Bom)
..... 1973] 31 s.t.c. 474, the calcutta high court which had to interpret the expression 'meat' in item 4 of schedule i read with section 6 of the bengal finance (sales tax) act, 1941, followed the above decision of the bombay high court. 25. it was next submitted by mr. cooper, the learned counsel for the applicant ..... cereal or pulse. that maida is a form of cereal has been held by the commissioner of sales tax himself in his said order dated 16th april, 1968. the tribunal has agreed with the commissioner of sales tax on this point. merely because maida is separately specified, we are unable to see why a form ..... sujiforms and flour including and bran prepared therefrom,but excluding maize flour. containers.' ------------------------------------------------------------------------------------------------------ 3. the commissioner of sales tax by his order dated 16th april, 1968, held that : 'it could be said that maida flour would be a form of cereal for the purpose of entry 10 of schedule a to the .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-25-1977
Reported in : [1977]107ITR609(Bom)
..... 12b. the material provisions of section 12b run as follow : '12b. capital gains. - (1) the ..... 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 arising before april 1, 1957, by the finance act, 1956, which substituted the present section ..... court does not seem to have considered the question whether, irrespective of the machinery provision which is to be found in section 48 of the 1961 act, the charging section, viz., section 45, itself implies the concept of 'actual cost' to the assessee of the capital asset as being a relevant aspect .....
Tag this Judgment!Court : Mumbai
Decided on : Feb-28-1977
Reported in : (1978)80BOMLR142
..... deemed to be a decree, was to be governed for the purpose of execution by the indian limitation act. but the fact that it does not say so, and the further fact that there has been no amendment or alteration in section 70 of the indian penal code, mean that so far as limitation i.e. the period during ..... of the courts to exercise the powers under section 70.6. the powers under section 70 of the indian penal code arc applied, under section 25 of the general clauses act, 1897, to all fines imposed under any act required by law unless it contains express provision to the contrary. section 25 lays down that section 70 of the indian penal code and the ..... the civil procedure code. but that section only says that no order for the execution of the same decree shall be made upon any fresh application presented after the expiration of twelve years from certain dates. it does not prescribe any period of limitation for taking out execution. that is provided for in the indian limitation act, and, if it was .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-05-1977
Reported in : [1979]116ITR911(Bom)
..... even otherwise. when incidentally discussing what precisely the price should include, the learned author, mr. mulla, had occasion to consider what precisely the word 'price' means in that section. that expression has not been defined. in the view of the author, the word 'price' seems to have been used in its ordinary sense as meaning money only. it ..... is the price of transfer of immovable property. it would be, therefore, legitimate to look to s. 54 of the transfer of property act which defines sale of immovable property. 23. according to that section 'sale' is a transfer of ownership in exchange for a price paid or promised or part-paid and part-promised. sale thus becomes completed ..... the tribunal under s. 269g is permitted, within sixty days of the date on which he is served with notice of such order under that any order under that section, to prefer an appeal against such order to the high court on any question of law. the proviso to sub-s. (1) enables the high court to condone .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-12-1977
Reported in : [1978]115ITR211(Bom)
..... . strong support to his aforesaid contention was sought to be derived by him by comparing the language of the amended section 45 with the language of the amended section 45 after its amendment in 1972. section 45, as amended by finance act, 1972, with effect from april 1, 1972, runs thus : '45. act not o apply in certain cases. - no tax shall be levied under this ..... act in respect of the net wealth of - (a) a banking company as defined in section 5 of the banking companies act, 1949;.......' 9. mr. jagtiani .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-17-1977
Reported in : (1977)6CTR(Bom)368
..... was to exercise such powers as might be conferred and perform such duties as might be imposed upon him by or under the said act. all the machinery sections of the said act referred only to the collector and nowhere mentioned any other officer, save that by the amendment made with retrospective effect in the definition of ..... of 1955) - messrs hansraj vishram ravani and another vs. the maharashtra sales tax tribunal and others decided by abhyankar and madon, jj., on december 12, 1968 (unrep.), and this high court held that the orders of the deputy commissioner of sales tax were not communicated to the respondents, and the period of limitation had ..... , licence circle, iii division, bombay. on august 20, 1955 the government of maharashtra issued a notification in the finance department, purporting to do so under s. 3(1) of the said act. the said notification was as follows : 'finance department sachivalaya, bombay, 20th august 1955. no. sto. 2255/125393-xix. - in exercise of the powers conferred .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-18-1977
Reported in : (1977)6CTR(Bom)382
..... that the said sales tax officer (x), enforcement branch, derived his jurisdiction not from the said undated order but from the notification issued by the government in the finance department, namely, notification no. sta. 3056/xii dated june 4, 1956. learned counsel for the applicant tendered before us a copy of the said notification as also ..... correct in law in holding that the sales tax officer (x), enforcement branch, bombay, could not initiate the proceedings under that section on the ground that the original assessment under s. 14 of the said act was passed by the sales-tax officer, b ward, bombay-2 (2) whether, on the facts and in the circumstances of ..... of a valid order transferring the proceedings from the sales tax officer, b ward, bombay ?' 2. the respondents were registered as a dealer under the bombay sales tax act, 1953. since their place of business was situate within the area of the jurisdiction of the sale tax officer, licence circle, ii division, bombay, the respondents were .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-20-1977
Reported in : [1979]119ITR553(Bom)
..... net wealth of an assessee in accordance with clause (a) of sub-section (1),-...... (b) the provisions of section 5 shall apply in relation to such assets as if such assets were assets belonging to the assessee.' 4. he further pointed out that the same finance act the words 'held by the assessee' have been deleted from s. ..... provisions which create legal fiction are also introduced by way of abundant caution and, therefore, simply because these amendments have been effected in the w. t. act by the finance act, 1975, it would not necessarily lead to an inference that the position prior to the amendment would be otherwise as suggested by mr. joshi. 15. having ..... necessitated by the judicial decisions had been made effective from 1st april, 1975, onwards. relying on these amendments that were made in the w. t. act by the finance act, 1975, he urged that since the instant case was governed by the unamended provisions, the principles laid down by the gujarat high court in harshad rambhai patel .....
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