Court : Mumbai
Reported in : AIR1939Bom410; (1939)41BOMLR899
..... against a judgment of mr. justice somjee. there are two plaintiffs, both of which are firms, which have been registered under the indian partnership act, 1932. they financed defendants nos. 1 and 2 in relation to the purchase of large quantities of corrugated iron sheets, and they sue for a sum of over ..... one partner can always bind another partner in any matter which falls within the scope of the partnership business, subject to any limitation under section 20 of the act, and if the relationship constituted between parties in respect of a particular matter does not expressly or by necessary implication involve the right of one ..... amendment the defendants alleged that in respect of these transactions for financing them the two plaintiff firms became partners ad hoc, and that that partnership was not registered under the partnership act, and, therefore, the plaintiffs' suit did not lie under section 69(2) of the act. that defence prevailed with the learned judge, who accordingly dismissed .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1939Bom481; (1939)41BOMLR970
..... is an element of skill in it. that is perfectly true, but, unfortunately, it is not the point which arises on the construction of the act. section 13, which is the important section, says that nothing in this act shall be held to apply to any game of mere skill wherever played. 'mere skill' means pure skill, skill and nothing else. it is ..... of the gambling law as they formerly stood before amendment, the question whether skill or chance predominates in a game was of importance. as the act now stands, and in particular in view of the provisions of section 13, it is clear that if a game is played for stakes, it amounts to gaming and comes within the mischief of the ..... r.s. broomfield, ag. c.j.1. the accused in this case were charged with offences under sections 4 and 5 of the bombay prevention of gambling act, 1887, and were convicted and ordered to pay fines of varying amount. on appeal, the sessions judge of dharwar set aside the convictions and acquitted the accused. the government .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom49; (1939)41BOMLR1305
..... opinion that if by agreement the appellant has assigned his interest or part thereof in the entire assets to a third party to finance the litigation at any stage of the proceedings or even before the suit, his act comes within the ambit of the rule, and he cannot claim exemption on the ground that he has reduced his claim to the ..... also a similar view expressed in hanifa bat v. haji siddick bin meanji sait i.l.r. (1907) mad. 547 the latter was a case decided under the provisions of section 407(d) of the civil procedure code of 1882. it is clear to me that if the agreement is not subsisting or is ineffectual to sustain a claim to the subject-matter .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom148; (1940)42BOMLR165
..... agreement to pass a stamped karar as mentioned in the document of october 5 required registration compulsorily and that hence it was inadmissible in evidence under section 49 of the indian registration act by reason of the want of registration as the1 karar created a right in favour of the plaintiff in immoveable property. he further held that ..... except when extortionate or inequitable.9. in rammamma v. viranna : (1931)33bomlr960 , decided by the privy council, it is laid down that in india agreements to finance litigation in consideration of having a share of the property if recovered are not per se opposed to public policy. they may be so if the object of the ..... was about rs. 1,000. it was held that the agreement was unfair, unreasonable, extortionate and contrary to public policy, within the meaning of section 23 of the indian contract act, and that the plaintiff was entitled to recover possession of the land in suit on payment of compensation for the advances made by the defendants in .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom97
..... company ought to have deducted the tax and ought to have paid it over, and that as they had not done so they were liable to a penalty under section 33, finance act of 1924.41. it may be noticed that the last part contains the contention that although the company had not paid and was not liable to pay tax the ..... made in respect of any share, right or title thereto, and the body of persons paying such dividend shall be entitled to deduct the tax appropriate thereto.34. section 7(1), finance act, 1931, runs in the following terms:the provisions of rule 20 of the general rules, which authorize the deduction of the appropriate tax from any dividend paid by ..... the last two cases related to what is known as 'grossing up' for purposes of sur-tax, and involved the construction of rule 20 of the all schedules rules and section 7, finance act, 1931, which have no counterpart in india. scottish union and national insurance co. v. new zealand and australian land co. (1921) 1 ac 172 related to the right .....
Tag this Judgment!Court : Mumbai
Reported in : [1940]8ITR337(Bom)
..... company ought to have deducted the tax and ought to have paid it over and that as they had done so they were liable to a penalty under section 33, finance act of 1924.'it may by noticed that the last part contains the catenation that although the company the had not paid and was not liable to pay tax ..... thereof is made in respect of any shares, right or title thereto, and the body of persons paying such dividend shall be entitled to deduct the tax appropriate thereto.'section 7 (1), finance act, 1931, runs in the following terms :'the provisions of rule 20 of the general rules, which authorize the deduction of the appropriate tax from any dividend paid ..... the last two cases related to what is know as 'grossing up' for purposes of sur-tax, and involved the construction of rule 20 of the all schedules rules and section 7, finance act, 1931, which have no counterpart in india. scottish union and national insurance co. v. new zealand and australian land co. related to the right of a company to .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom65; (1940)42BOMLR10
..... against defendants nos. 2 and 3 only, and i shall deal with it later on.4. the principal question is whether the finance act is ultra vires the provincial legislature. the relevant section s of the material acts are set out in the judgment of the learned chief justice. it will be useful first to summarise the recognised rules of ..... by the advocate general.3. the material provisions of part vi of the bombay finance act, 1932, which were added by the bombay finance act, 1939, are as follows :-section 20 directs that part vi of the act extends to the city of bombay, and the other places therein mentioned.section 21 defines ' annual letting value ' in the city of bombay as meaning ..... is clear that it can have no application when the question is whether there is any valid revenue. if the finance act iv of 1939 of the province of bombay is ultra vires, the section cannot be a bar to this suit. this position is not seriously disputed by the learned advocate general.3. if the levying of the .....
Tag this Judgment!Court : Mumbai
Reported in : [1939]7ITR670(Bom)
..... the plaintiffs case against the second and third defendants only, and i shall deal which it later on.the principal is whether the finance act is ultra vires the provincial legislature. the relevant sections of the material acts are set out in the judgment of the learned chief justice. it will be useful first to summarise the recognised rules of ..... by the advocate general.the material provision of part vi of the bombay finance act, 1932, which were added by the bombay finance act, 1939, are as follows :section 20 directs that part vi of the act extends to the city of bombay and the other places therein mentioned.section 21 defines 'annual letting value' in the city of bombay as meaning ..... is clear that it can have no application when the question is whether there is any valid revenue. if the finance act iv of 1939 of the province of bombay is ultra vires, the section cannot be a bar to this suit. this position is not seriously disputed by the learned advocate-general. if the levying of the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom205; (1940)42BOMLR358
..... there is a threatened or actual infringement of a legal right, and that mere loss of emoluments or of money would not constitute damage. instances can be given of acts which are harmful in themselves but which give no right of action. but the point is whether the building of a new temple of balia kaka in the vicinity of ..... of their rights. the underlying supposition in the plaintiffs' argument is that a competitive temple of the same description is calculated to deceive the pilgrims, and therefore the founder's act will be actionable.12. the facts which have been proved and admitted are these :-defendant no. 1 has in may, 1933, purchased land in the vicinity of this temple ..... the saidoffice and the income has been already established in a civil suit against village people. these defendants or any other persons have no right to do any such act which would tend to affect the said office of ours or reduce our income in connection with the said office. if the village people are allowed to set up .....
Tag this Judgment!Court : Mumbai
Reported in : [1940]8ITR1(Bom)
..... of the commissioner is that you can only tax under section 4 the profits which accrued or arose in british india, and that must mean in british india during the year of assessment while the tax is imposed by the finance act of the year. but as you have to impose the ..... the year of assessment is the year 1937-38, during the whole of which burma was not part of british india, but under section 3 of the income-tax act as construed by the high court of calcutta in in the matter of beharilal mullick, i.l.r. 54 cal. 630 the ..... existed in a subsequent year. on the facts as they existed in the previous year burma was part of british india, and therefore under section 24 it is plain that you can set off the loss in rangoon against the profits in bombay. the exact point has been decided ..... beaumont, c.j. - this is a reference made by the commissioner of income-tax under section 66(2) of the act raising a question which does not, i think, present any serious difficulty.the facts are, that the assessees are .....
Tag this Judgment!