Court : Mumbai
Reported in : AIR1949Bom277; (1949)51BOMLR342
..... in error in issuing a writ against respondents nos. 1 and 3. the petition of the petitioner ..... the order of the governor of bombay as every act of the provincial government has to be under section 59 of the government of india act. therefore, if the writ of certiorari can lie at all, it can only be against the province of bombay, which is respondent no. 2. the learned judge, with respect, was therefore clearly ..... under section 106(1) of the government of act, 1915, there was no jurisdiction to issue a writ against the governor of madras and equally none against the governor acting with the ministers, and (2) that the exemption contained in section 110 of the government of india act, 1915, applied to the governor acting with the ministers. now section 110 in terms .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1950Bom6
..... a distinction between the total income for the purposes of income-tax and the total income for the purposes of super-tax; and later on in the act directing that in no case and under no circumstances can the total income for one purpose be different from the total income for the other purpose. now, in my opinion, that is not a ..... ., to give relief to the assessee against double taxation. sir jamshedji says that the intention of the legislature was that when an assessee paid super-tax under the super-tax act, xix [19] of 1920, he paid double taxation and the legislature wanted to relieve the assessee from the payment of super-tax twice over and, therefore, sir jamshedji ..... april 1942. that partnership consisted of the widow of kikabhoy, his daughter and an outsider by the name of abbasbhai mohamedali. this partnership was dissolved on 30th october 1942.2. in the assessment of this firm for the year 1942-43 a claim was made that the firm was entitled to relief both with regard to income-tax and .....
Tag this Judgment!Court : Mumbai
Reported in : (1949)51BOMLR677
..... a distinction between the total income for the purposes of income-tax and the total income for the purposes of super-tax; and later on in the act directing that in no case and under no circumstances can the total income for one purpose be different from the total income for the other purpose. now, in my opinion, that is not a ..... to give relief to the assesses against double taxation. sir jamshedji says that the intention of the legislature was that when an assesses paid super-tax under the super-tax act xix of 1920, he paid double taxation and the legislature wanted to relieve the assesses from the payment of super-tax twice over and, therefore, sir jamshedji wants us ..... , 1942. that partnership consisted of the widow of kikabhoy, his daughter and an outsider by the name of abbasbhai mohamedali. this partnership was dissolved on october 30; 1942.2. in the assessment of this firm, for the year 1942-43 a claim was made that the firm was entitled to relief both with regard to income-tax and super .....
Tag this Judgment!Court : Mumbai
Reported in : (1949)51BOMLR692
..... the explanation. as i started by saying, this assessee company has only one notional income computed in the manner laid down in the schedule to the act, it has no income which falls under the various heads mentioned in section 6 and which income is assessable under different heads, and therefore obviously this explanation cannot apply to ..... various heads mentioned in the explanation were not exempt from tax. the appellate tribunal decided in favour of the assessee and raised the necessary question for our determination.2. now, the contention put forward before us by mr. joshi on behalf of the commissioner is two-fold, although only one aspect of it was urged before ..... indian staff, limited, bombay, is exempt from income-tax under a notification issued by the central government under section 60 of the indian income-tax act. under section 2(6c) of the act, the profits of any business of insurance carried on by a mutual insurance association is income for the purpose of tax, and section 10(7) .....
Tag this Judgment!Court : Mumbai
Reported in : [1949]17ITR509(Bom)
..... in the explanation. as i started by saying, this assessee company has only one national income computed in the manner laid down in the schedule to the act, it has no income which falls under the various heads mentioned in section 6 and which income is assessable under different heads, and therefore obviously this explanation cannot apply to ..... of an insurance company the income may be one and indivisible and may not fall under the different heads enumerated in section 6 of the act. if that be so, then only sub-clause (2) would apply to the assessee, because its income consists only of one unit not distributed under different heads, and the explanation would not ..... for indian staff, limited, bombay, is exempt from income-tax under a notification issued by the central government under section 60 of the indian income tax act. under section 2(6c) of the act, the profits of any business of insurance carried on by a mutual insurance association is income for the purpose of tax, and section 10(7) .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1950Bom61
..... before the high court of judicature, deccan states, kolhapur, and they have been transferred to us after the state of phaltan was merged in the province of bombay.2. the assessee company was incorporated in the phaltan state in the year 1933 as a private limited company and it was converted into a public limited company on 17th ..... operation in his own state. if that be the position, then the order made by the income-tax officer presents no difficulties. when we turn to section 23 of the act, the conditions necessary are either that there should be no distribution of profits or that the distribution should be less than sixty per cent. of the assessable income of the ..... , 25 and 26 raise the same questions with regard to three consecutive accounting years.question 1.--in the affirmative. question 2--in the affirmative.13. as regards reference no. 27 in which one question is raised, the answer is that it is not competent to the court to consider the agreement. but if it is competent, then .....
Tag this Judgment!Court : Mumbai
Reported in : (1949)51BOMLR725
..... before the high court of judicature, deccan states, kolhapur, and they have been transferred to us after the state of phaltan was merged in the province of bombay.2. the assessee company was incorporated in the phaltan state in the year 1933 as a private limited company and it was converted into a public limited company on ..... in his own state. if that be the position, then the order made by the income-tax officer presents no difficulties. when we turn to section 23a of the act, the conditions necessary are either that there should be no distribution of profits or that the distribution should be less than sixty per cent, of the assessable income of the ..... orders.11. i will now proceed to answer the questions raised.12. references nos. 24, 25 and 26 raise the same questions with regard to three consecutive accounting years.13. question no. 1-in the affirmative.14. question no. 2-in the affirmative.15. as regards reference no. 27 in which one question is raised, the answer is that it is .....
Tag this Judgment!Court : Mumbai
Reported in : [1949]17ITR499(Bom)
..... final contention urged by sir jamshedji is rather a desperate contention that we must look upon this agreement as a notification issued under section 60 of the act giving exemption to this particular income. now section 60 empowers the central government to make an exemption, reduction in rate or other modification, in respect of ..... agreement between the state and the assessee company into consideration, the income-tax officer was fully competent to make the necessary order under section 23a of the act.with regard to the second question, sir jamshedji contends that the shareholders are not liable to pay any dividend and therefore such a dividend cannot be ..... valid and proper orders.i will now proceed to answer the questions raised.references nos. 24, 25 and 26 raise the same questions with regard to three consecutive accounting years.question no. 1 - in the affirmative question no. 2 - in the affirmative.as regard reference no. 27 in which one question is raised, the answer is that it is .....
Tag this Judgment!Court : Mumbai
Reported in : (1949)51BOMLR589
..... , the property of the insolvent wherever situate shall vest in the official assignee and shall become divisible among his creditors, and thereafter, except as directed by this act, no creditor to whom the insolvent is indebted in respect of any debt provable in insolvency shall, during the pendency of the insolvency proceedings, have any remedy against the ..... proceeding to apprehend and confine the defaulter in a civil jail. he emphasised this point by referring to the recent amendment of section 13 of the act by section 2 of bombay act xlix of 1947, which makes it clear that even in respect of sale of property belonging to the defaulter, only so much of it is ..... the refund of the excess amount paid to government. an objection was raised on behalf of government that the court had no jurisdiction to entertain the suit by reason of section 106(2) of the government of india act, 1919. the plaintiff's reply to this objection was that the construction put by the stamp authorities upon the relevant .....
Tag this Judgment!Court : Mumbai
Reported in : (1950)52BOMLR450
..... it down that such a prince may be sued with the consent, but shall not be sued without the consent, of the crown representative : and enacts in sub-section (2) that consent; may be given with respect to a specified suit or to several specified suits, or with respect to all suits of a specified class or classes, and may ..... on september 7, 1937, the contract in question having been effected by and contained in (i) a letter which mr. seksaria wrote to the maharajah dated september 1, 1937. (ii) a telegram and confirming letter dated september 4, 1937, from the dewan of the state of gondal to mr. seksaria, (iii) a telegram from mr. seksaria to the dewan ..... . indeed the certificate itself leaves it open as to which of the various conditions the crown representative relied upon. the objection was no more than an attempt to get the court to try for itself what the act by section 86 has left to the crown representative to ascertain. the trial judge decided quite rightly that it was not for him .....
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