Court : Mumbai
Decided on : Dec-19-1974
Reported in : [1977]106ITR758(Bom)
..... commissioner had rejected the assessee's claim that these expenses be allowed as a deduction. under the relevant statutory provisions, nothing in sub-section (2) of section 10 of the act shall be deemed to authorise the making of any allowance in respect of any expenditure which result directly or indirectly in the provision of ..... encourage the production of films which are technically of a sufficiently high quality, and, in addition, serve a high social purpose, by assisting the producer in financing similar subsequent ventures'. the notification indicates that there was some existing ad hoc producer, which producer was required to be modified inasmuch as the said existing producer ..... be considered by the allahabad high court in b. malik v. commissioner of income-tax : [1968]67itr616(all) . the assessee in that case, while he was the chief justice of the allahabad high court, was requested to act as an arbitrator in a certain matter. though the assessee expressed his unwillingness to do so, .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-06-1974
Reported in : [1975]35STC427(Bom)
..... why they should not be assessed in respect of the second period and further to show cause why a penalty under clause (a) of sub-section (2) of section 36 of the 1959 act should not be imposed upon them. 3. on 14th may, 1963, the said sales tax officer passed two assessment orders, one in respect ..... and the performance of the duties of the commissioner under the said act, or in respect of any particular matter or class of matters. by a government notification in the finance department no. sta 1159(ii) published in the bombay government gazette, extraordinary, part i, central, section, dated 1st january, 1960, the powers and duties of the ..... commissioner of sales tax, inter alia, under sections 33 and 36 of the 1959 act were delegated to all sales tax officers. 9. .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-05-1974
Reported in : 1976CriLJ135
..... as was contended by mr. menta, that the requirement of leaving the headquarters for unforeseen private work cannot satisfy the test of exceptional circumstances contemplated in section 8 of the act. if it is true, as is averred by the commissioner before us, that he was away from the head-quarters on private grounds during the period ..... to turn a deaf ear to what the legislature loudly proclaims. question thus is could the detaining authority have ignored the chain of these instances of 1964 to 1968 and the 'live link' reflected therein merely because the same are removed in distance by 6 years? could not stakes, magnitudes and nature of activities, as ..... is only by ordinance no. ii promulgated on 17th september, 1974, that their detention also has been authorised. this amendment of the act under the ordinance was necessitated, as per the affidavit of the finance secretary, by the economic chaos created, and setting up of the parallel economy, among others, as per the expert opinion given in .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-03-1974
Reported in : [1975]36STC123(Bom)
..... and the liabilities were excluded from the scope of the transfer, the petitioner was a transferee within the meaning of section 17 of the bengal finance (sales tax) act, 1941. in the first place, under section 17 of that act, as it stood at the relevant time, the transferee became liable for tax when the ownership of the business of ..... the tribunal was justified in law in coming to the conclusion that the respondents were not the transferees as contemplated by section 26(1) of the bombay sales tax act, 1953 ?'3. section 26(1) of the said act seeks to make the transferee liable for payment of the tax payable by the transferor. the provisions thereof expressly provide ..... the matter turn on the construction of this agreement, we shall deal with the provisions of this agreement in some detail a little later. on 2nd september, 1968, the agreement came to an end and davierwalla and boywalla again started conducting the business of the said hotel in those premises. during the time that bharucha was .....
Tag this Judgment!Court : Mumbai
Decided on : Nov-19-1974
Reported in : [1975]35STC352(Bom)
..... consideration before the supreme court in kedarnath jute . v. commercial tax officer and others : [1965]3scr626 , a case under the bengal finance (sales tax) act, 1941. section 5(2)(a)(ii) of the said act exempted from the taxable turnover all sales to a registered dealer of goods of the class or classes specified in the certificate of registration of ..... and co. ltd. : [1964]7scr816 , the supreme court pointed out that the relevant section of the orissa sales tax act, 1947, did not contain a proviso similar to the one in the bengal finance (sales tax) act, 1941, and that the proviso in the bengal act made all the difference, for it imposed the condition of production of a declaration in the ..... giving a certificate to state therein that he is a registered dealer, to specify his registration number, and to state further that a licence under section 12 of the said act has been given to him and that the goods purchased by him are intended for resale by him. the certificate in form k is to be .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-24-1974
Reported in : AIR1976Bom417; (1976)78BOMLR195; ILR1977Bom1146
..... which ordinarily are to be found in a lease agreement. subba rao, j. (as he then was), after referring to section 105 of the transfer of property act and section 52 of the indian easements act had noted the distinction between a lease and a licence. only the passage about the efficacy of the test of exclusive possession ..... the extended meaning of the word 'landlord' given in the definition in section 5, sub-section (3) cannot be projected into section 12 and section 13, sub-section (1). the landlord referred to in section 12 and section 13, sub-section (1) is not a landlord as defined in section 5, sub-section (3) but a landlord, who is entitled to possession of the ..... into something else. their relationship is determined by the law and not by the label which they choose to put on it: commrs. of customs and excise v. pools finance (1952) i tlr 797. ....... ..... ..... ..... it is simply a matter of finding the true relationship of the parties. it is most important that we should adhere to .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-14-1974
Reported in : 1978(2)ELT581(Bom)
..... where the supreme court has observed as follows :'this court has firmly ruled that in finding out the true meaning of entries mentioned in a sales tax act, what is relevant is not dictionary meaning but how these entries are understood in common parlance, specially in commercial circles. sales tax primarily deals with dealers who ..... manufacture french polish, varnish and thinners. it appears that the petitioner went on manufacturing french polish without complying with the provisions of the central excises and salt act, 1944 and the rules framed thereunder. on 23 december, 1965 the inspector, central excise, poona visited its premises and he noticed a unit licensed for ..... board of excise the petitioner preferred further application to the government of india, ministry of finance (department of revenue and insurance), new delhi on 3rd june, 1967, which application was rejected by the government of india on 11th june. 1968. it may be stated that levy of duty as well as penalty was challenged .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-06-1974
Reported in : 1979(4)ELT158(Bom)
..... 1944 the excise duty leviable before the 1st of march, 1969 was by weight i.e. per quintal of the excisable goods.6. by the finance act of 1969, which came into force on the 1st of march, 1969, item no. 13 of the said first schedule was amended so that from that date the excise duty ..... v. voltas limited : 1973ecr60(sc) :'excise is a tax on the production and manufacture of goods (see union of india v. delhi cloth and general mills : 1973ecr56(sc) . . section 4 of the act therefore provides that the real value should be found after deducting the selling cost and selling profits and that the real value can include only the manufacturing cost and ..... of the code of civil procedure and section 40 of the act of 1944 the learned assistant government pleader has contended that the suit as filed is barred.50. our attention has been invited to a decision of the supreme court of india in dhulabhai v. state of m.p., : [1968]3scr662 , where this question in relation to various enactments has been .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-30-1974
Reported in : [1975]45CompCas574(Bom)
..... stephens, the question was whether a mere word or distinctive combination of letters was a trade mark within the meaning of the trade marks registration act, 1875. by section 10 of that act it was enacted that a trade mark might consist of (among other things) 'any special and distinctive word or words or combination of ..... not one that would appeal to a rational mind. 29. in cork county council and richard burke v. commissioners of public works in eyre, the minister for finance and the attorney-general, there are observations as to the phrase 'necessary implication' which may be quoted : 'but what is 'necessary implication' in the construction ..... section 283 of the companies act, 1956. but nevertheless, in my opinion, it would have a great bearing on the matter canvassed before me. reference may immediately be made to this judgment. 39. the said judgment was given by vimadalal j. on 10th october, in his made on the plaintiff's notice of motion dated 30th august, 1968, in suit no. 552 of 1968 .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-21-1974
Reported in : (1977)79BOMLR143
..... at the agreed rate.2. after the expiry of the statutory period of two years provided in section 13(1a)(i) of the hindu marriage act, 1955, the husband thereafter presented, on september 11, 1968, a petition for divorce, being petition no. 118 of 1968, on the ground that there was no resumption of cohabitation between the parties for the statutory period ..... in marriage petition no. 5 of 1966 was a nullity then the petitioner had no ground available to him under section 13(1a)(i) of the act when he filed the petition for divorce in a marriage petition no. 118 of 1968 apart from the ground that the respondent was of unsound mind. that ground, as i have stated, ho gave ..... p. 839):.in bahadur singh's' case, civil appeals nos. 2464 and 2468 of 1966, decided 16-10-1968 this court held that the decree passed on the basis of an award was in contravention of section 13(1) of the act because the court had passed the decree in terms of the award without satisfying itself that the ground of eviction .....
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