Court : Mumbai
Reported in : 92Ind.Cas.517
..... : 84 l.j. k.b. 686. the owner of a business sold it to a company. under the provisions of section 24 sub-section 3 of the finance act, 1907, he claimed that he was only chargeable with tax on the actual amount made in the year of discontinuance and there ..... in the year. the trade was sold to a company and continued during the whole year; and in my view, therefore, section 24 of the act of 1907 has no application to this case.' i would answer the question i have framed above in the negative.15. the ..... discontinued entirely and not to cases in which it was transferred from one set of proprietors to another, and that under section 26 of the act the new company as successors to the business were liable to be taxed on the profits made by the company in 1922 ..... january 1, 1922, to november 30, 1922, disclosing a profit of rs. 1,99,208. the assessees claimed under section 25(3) of the act that they were not liable to pay any tax on their profit, and that on the other hand as regards the assessment .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1926Bom86; (1925)27BOMLR1478
..... there must be an entire lose of enjoyment, which is the evident basis of his judgment. if he did intend this, then he was probably thinking of section 18 of act x of 1859 the section is reproduced in sukhraj rai v. ganga dayal singh, (1921) 6 pt. l. j. 665which is mentioned in his judgment and which specifically allowed an ..... other parts of india, (cf. bengal act viii of 1885, sections 38 and 52; bengal act vi of 1908, sections 35 and 36; central provinces act xi of 1898, sections 15 and 18; madras act i of 1908, sections 38, 39 and 42; oudh act xxii of 1868, sections 18,29 and 35 b; punjab act xvi of 1887, sections 20-26; united provinces act ii of 1901, as 41-48) which ..... however, subject to exceptions; and it is urged that in the events that have happened the plaintiff's only remedy is the one to be found in section 108 (e) of the transfer of property act, 18b2, which is in these terms:if by fire, tempest or flood, or violence of an army or of a mob, or other irresistible force, .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1926Bom179
..... secretary of state v. bhaskar a.i.r. 1925 bom. 485 in regard to rules made under the indian forest act, 1878, which, under section 77 of that act, 'have the force of law.' the bench held that in view of this provision such a rule ' must be ..... considered as taking its place within the act.'7. accordingly we hold that the effect of the words i have referred to ..... their brother gors as a class ; and permission to sue on behalf of all having the same interest was in fact asked for under section 30 of the code of civil procedure, 1882, corresponding to order 1, rule 8, of the present code. the prayer was apparently ..... notes (q) and (r) at pp. 518,519. the case is one which, in my opinion, clearly falls under explanation vi to section 11 of the civil p.c. moreover, the scheme impliedly recognizes that the suit in question was a representative one by providing in clause 12( .....
Tag this Judgment!Court : Mumbai
Reported in : (1926)28BOMLR309; 94Ind.Cas.47
..... similar view-was taken by a full bench of this court in secretary of state v. bhaskar, : air1925bom485 , 997 in regard to rules made under the indian forest act, 1878, which under section 77 of that act ' have the force of law.' the bench held that in view of this provision such a rule ' must be considered as taking its place within the ..... act.7. accordingly we hold that the effect of the words i have referred to in clause 12 (7) of the scheme is to make the rules now under ..... of england, vol. iv, article 1134 and foot-notes (q) and (r) at pp. 518, 519. the case is one which, in my opinion, clearly falls under explanation vi to section 11 of the civil procedure code. moreover, the scheme impliedly recognises that the suit in question was a representative one by providing in clause 12 (4) for 'the decided rights of the .....
Tag this Judgment!Court : Mumbai
Reported in : (1926)28BOMLR1
..... 'whether relevant statements made by a witness on oath or solemn affirmation in a judicial proceeding can be held to be protected by the proviso to section 132 of the indian evidence act, in the cases where the witness has not objected to answering the question put to him?' it was hardly necessary to refer that question to ..... that the third question should also be answered in the negative, as the decision i have already referred to applies to this question also. there is nothing in section 342 of the criminal procedure code which gives an accused person an absolute privilege as regards defamatory statements made by him in his examination.3. with regard to the second question ..... was held by a full bench of the calcutta high court 'that a defamatory statement, on oath or otherwise, by a party to a judicial proceeding falls within section 499 of the indian penal code, and is not absolutely privileged. under clause 30 of the letters patent, 1865, the provisions of such code must be followed, and .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1926Bom149
..... or thoroughfare.' the same remarks apply to the other case of durga prasad kalwar v. emperor [1904] 31 cal. 910 for the bengal gambling act, section 11, referred to in that decision uses the same expression 'public place.' consequently, those two authorities do not really assist us in the present ..... which was concurred in by the high 'court, relied upon emperor v. hussein noor mahomed [1905] 30 bom. 348 which dealt with the section as it was formerly worded. the words 'in any place to which the public have or are permitted to have access' are obviously wider ..... could not be regarded as a public place within the meaning of section 12 of this act. but it is to be noted that the section that was construed in that case appears from the report to have been the section as it used to stand before it was amended in 1910, ..... fawcett, j.1. the petitioner was charged with gaming in contravention of section 12 of bombay act iv of 1887, which covers the case of any person found gaming in any public street, or .....
Tag this Judgment!Court : Mumbai
Reported in : (1926)28BOMLR92
..... the same remarks apply to the other case of durga prasad kalwar v. emperor i.l.r. (1904) cal. 910 for the bengal gambling act, section 11, referred to in that decision uses the same expression 'public place.' consequently, those two authorities do not really assist us in the present instance ..... concurred in by the high court, relied upon emperor v. hussein noor mahomed (1905) 8 bom. l.r. 22 which dealt with the section as it was formerly worded. the words 'in any place to which the public have or are permitted to have access' are obviously wider than ..... could not be regarded as a public place within the meaning of section 12 of this act. but it is to be noted that the section that was construed in that case appears from the report to have been the section as it used to stand before it was amended in 1910, ..... fawcett, j.1. the petitioner was charged with gaming in contravention of section 12 of bombay act iv of 1887, which covers the case of any person found gaming in any public street, or .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1926Bom218
..... to represent him for the purposes of any proceedings that may be taken against him. any doubt on this point is removed by the amendment of clause (r) by section 2 of act 35 of 1923, in which the word mukhtar' has been transposed to another place and the words 'any other person,' etc., appear in a separate part (2) by ..... criminal court, and in queen-empress v. chandrabhaga [1884] r. unr. cr. c. 206 the facts were that a woman was charged with the offence under section 61 of the bombay district municipal act and, she being unwell, her father-in-law appeared in court on her behalf and the trying magistrate proceeded with the case and convicted her. it was ..... held that the father-in-law of the accused might probably have been received by the trying magistrate as a person appointed by her to act in the proceedings before him consistently with section 4 of the code of criminal procedure. it would also be difficult to see any real and substantial ground for limiting the words 'other person' .....
Tag this Judgment!Court : Mumbai
Reported in : (1926)28BOMLR662
..... the first contention, on behalf of the plaintiff, is that the agreement, exhibit 32, of aprils, 1918, constituted a 'continuing guarantee ' within the meaning of section 129 of the indian contract act; that it was competent to the plaintiff to revoke it at any time; and that he revoked it, on march 24, 1919, by his application, exhibit ..... us in appeal the first contention was that the agreement, exhibit 32, of april 8, 1918, constituted a ' continuing guarantee ' within the meaning of section 129 of the indian contract act; that it was competent to the plaintiff to revoke it at any time; and that he revoked it, on march 24, 1919, by his application, exhibit ..... of it was the discharge of the principal debtor; and that, therefore, the plaintiff was discharged from his suretyship. reliance is placed on section 63 and 134 of the indian contract act, the difficulty in the way of accepting this contention is that the plaintiff has failed to place before the court the materials necessary for .....
Tag this Judgment!Court : Mumbai
Reported in : (1926)28BOMLR668
..... imprisonment, so far we think he was right. but the right of appeal against a conviction by a magistrate of the first class is given by section 408 that right is restricted by the provision of section 413 which directs that 'notwithstanding anything hereinbefore contained, there shall be no appeal by a convicted person in cases in which a court of session ..... first glass magistrate, bagevadi. he appealed to the sessions judge. the sessions judge held that no appeal lay on the ground that section 35, sub section 3, of the criminal procedure code, providing that the aggregate of consecutive sentences passed under the section in case of conviction for several offences at of trial should for the purpose of appeal be deemed to be a single .....
Tag this Judgment!