Court : Mumbai
Reported in : (1923)ILR46Bom300
..... the words 'charitable purpose,' they held, as used in the income-tax act, were not restricted to the meaning of relief from poverty, but must be construed according to the legal and technical meaning given to these words by english law. ..... the next case relied on by the respondent is a t case under the income-tax act. ..... of sir samuel romilly which i have just read: 'charity' in its legal sense comprises four principal divisions: trusts for the relief of poverty, trusts for the advancement of education, trusts for the advancement of religion and trusts for other purposes beneficial to the community not falling under any of the preceding heads, leaving out those somewhat significant words of sir samuel romilly as to the fourth head, ' which is the most difficult ..... the main contentions raised on behalf of the appellant are (1) the suit is not maintainable under section 92 of the civil procedure code inasmuch as there is no trustee in charge of the alleged trust estate; (2) the terms of the will are so vague that the bequest must fail on account of uncertainty; and (3) the defendant being the adopted son of the testator is entitled to repudiate the bequest made by the will as he succeeded to the whole of the testator's property by right of survivorship.21. ..... a widow can at the time when she makes the adoption with the consent of sapindas stipulate for the maintenance of herself in cases of disputes arising between her and her adopted son and such an arrangement is reasonable. .....
Tag this Judgment!Court : Mumbai
Reported in : (1927)29BOMLR1167
..... one which 1 will take first is the rule nisi dated august 22, 1922, calling upon the four respondents to show cause why they should not repay to the acting official assignee the sums therein mentioned or other the excess amounts of the dividends received by them over the amounts properly payable to them respectively by way of dividend. ..... official assignee to show cause why the list of creditors as settled by him and the amounts of dividend as declared by him should not be amended and rectified by including therein the name and claim of the applicant, and why the acting official assignee should not be authorized and directed to claim reimbursement of the excess if any paid by him to any of the creditors of the insolvent ..... really we have our own contract act in india, and i think that the section on the point is very clear. ..... bankruptcy practice, there never has been any doubt as to the right of a creditor, whether he is a secured creditor or whether he is an unsecured creditor, to come in and prove at any time during the administration, provided only that he does not by his proof interfere with the prior distribution of the estate amongst the creditors, and subject always in cases in which he has to come in and ask for leave to prove, to any terms which the court may think it just to impose.13. ..... would have been liable, as a creditor, to refund what had been improperly received by him to the existing assignee; but as he cannot sue himself, i think he is accountable in this court.18. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1924Bom193; (1923)25BOMLR747; 84Ind.Cas.808
..... went into the facts of the case and concluded his judgment as follows] i think the income of the nam vero tax and the bhets offered to the acharya are also property of the institution but subject to a first charge for the maintenance of the acharya. ..... containing separate khatas for each head of income and expenditure including all expenditure on account of tyagis.the ledger kept at the vadtal temple shall also contain separate khatas of(a) nam vero and bhets ;(b) the household expenditure on account of the acharya ;(c) any expenditure incurred on account of the acharya on official tours and other official occasions; and(d) what may be paid to the acharya on account of his personal expenditure but not of ..... suit properties passed from acharya to acharya, but that each acharya had a general power of disposition of both corpus and income inter vivos, and was not accountable as a trustee or at all. ..... or manager of a math is not a trustee in the strict sense of the term when used of an express or declared trust or a trust as defined in section 3 of the indian trusts act where the ownership of the subject matter is vested in the trustee. ..... may be allowed under clause 22 to be kept at the various temple treasuries shall be deposited with the imperial bank of india at ahmedabad to the credit of an account in the name of the acharya or, if the rules of the bank permit, to the credit of an account in the name of the institution to be operated on by cheques drawn by the acharya.investment.24. .....
Tag this Judgment!Court : Mumbai
Reported in : (1943)45BOMLR46
..... answer to this, of course, is that the articles of association are under section 20 of the indian companies act subject to alterations; the transferee takes subject to these articles and after he has so taken he has the statutory right to have them altered.21 ..... it is said that the control of the vote of the shareholder would render nugatory section 33 of the indian companies act and article 94 of the articles of association under which no notice of trust is entered in the register, and the registered holder alone is entitled to vote. ..... this severance of interest leads to the result enacted in section 94 of the indian trusts act, 1882, which is as follows :-in any case not coming within the scope of the preceding sections, where there is no trust, but the person having possession of property has not the whole beneficial interest therein, he must hold the property for the benefit of the persons having such interest, or the ..... is then argued that the right to vote is a right personal to the shareholder, that it is, therefore, not transferable under section 6 of the transfer of property act, 1882, and cannot be the subject of a trust under section 8 of the indian trusts act. ..... as enunciated by lord lindley is exactly in accordance with section 94 of the indian trusts act and leads to the same conclusion.10. ..... is because it is the duty of the trustee to transfer corpus and income to the cestui que trust. ..... will give the dividend as income. ..... is trustee not only of the corpus but also of the income. .....
Tag this Judgment!Court : Mumbai
Reported in : (1923)ILR46Bom488
..... to dispose of the case: but although i have not heard the matter fully argued, i think it right to say that i should find it very difficult to hold that section 29 of the limitation act, even if it has any application in this case, operates to exclude the two mothers' time given by section 15 of that act, for there is nothing in section 59 of the revenue recovery act to suggest that the six months limited there is to include the period which is by the general law excluded.7. ..... it has therefore to be contended for the crown that section 59 of the revenue recovery act, by reason of section 29 of the limitation act, not only excludes article 16, but also by reason of the same section, prevents the application of section 15 of the limitation act so that the period of two months is not in this particular ..... there is a further provision in section 15 (2) of that act that, 'in computing the period of limitation prescribed for any suit of which, notice has been given in accordance with the requirements of any enactment for the time being in force, the period of such notice shall be excluded,' and under section 80 of the code of civil procedure, no suit can be instituted against the secretary of state in council unless two months' ..... 16 of the limitation act a period of one year is given for suits 'against government to recover money paid under protest in satisfaction of a claim made by the revenue authorities on account of arrears of revenue or on account of demands recoverable as such .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1923Bom428; 79Ind.Cas.200
1. the plaintiffs filed this suit praying for various reliefs with regard to an ancient temple of shri martand dev which had been managed by a committee of five trustees since the year 1841. they asked the sanction of the collector under section 92 of the civil procedure code for the institution of the suit for the purpose of obtaining the five reliefs set out in the application. the collector replied that sanction was only given to the institution of a suit for the specific purpose of settling a scheme. in spite of that order the plaint was filed on the 12th february 1921 asking, in addition to the prayer for a settlement of the scheme, for the other reliefs for which sanction had been refused by the collector. that, no doubt, was very improper. it did not follow on that account that the plaintiffs suit, so far as it was covered by the collector's sanction, was not entitled to be heard on its merits. therefore, the appeal must be allowed and the case must be remained to the district judge to be heard on the merits with regard to the plaintiffs prayer that a scheme should be settled to secure the good management of the samthan in future.2. defendants are entitled to their costs in this court. costs of the lower court to be costs in the cause.
Tag this Judgment!Court : Mumbai
Reported in : AIR1923Bom429; 79Ind.Cas.186
..... the plaintiffs filed a reply to the effect that an arrangement had been arrived at between their mother and the defendants whereby defendant mortgaged the whole property to haridas, so that when that debt was paid off, defendants being in possession all along, the plaintiffs were entitled to get back their property.4. ..... 21 it may be open to them to do so despite section 92 of the indian evidence act, but it would require to be establised by satisfactory evidence. ..... it will be observed that the fifteen years of the original agreement expired in 1901 and on this point plaintiffs' explanation is that it was found impossible to pay off the debts until 1908, and that the property, therefore, remained with defendants until that date.10. ..... their case, as placed before us, is that the sale-deed by their father to haridas was intended to operate as a mortgage, and, further, that the oral sale by haridas was intended to be for their benefit, defendant no. ..... some stress is laid on the fact that the documents evidencing the mortgage and sale by guna to haridas were produced by plaintiff but that alone is not a very convincing circumstance. ..... there is little affirmative evidence in favour of the theory put forward by plaintiffs, and it is impossible to say that the lower court was wrong in refusing to believe it. ..... the trialjudge has discussed that evidence in very great detail and has come to the conclusion that the agreement alleged was never made. ..... 17 to the plaintiffs' mother for the maintenance. .....
Tag this Judgment!Court : Mumbai
Reported in : (1923)ILR46Bom673
..... this is a case stated by the chief commissioner of income-tax to the high court under section 51 of the income-tax act (vii of 1918) read with section 6 of the super-tax act, 1920. ..... doraiswami ayyangar and brothers are assessable to super-tax as an undivided hindu family and the specific questions put to us are as follows:(1) does the registration of the brothers as a firm as defined under section 2 (12) of act vii of 1918 preclude the assessment of the family as an undivided family to super-tax on the income derived from the business of this firm? ..... when this case first came before us we thought it necessary to have more information than was afforded to us by the original case stated and therefore referred the case back for a finding of fact as to whether the original capital of the firm was wholly or in part derived from joint family funds the answer to that is to be found in the commissioner's letter, dated ..... the members who actually take part in the trade may enter into a deed of partnership between themselves or between themselves and a stranger partner which of course would regulate their dealings inter se and with the stranger partner but need not necessarily affect the question as to whether and how far the property of the joint family is to be regarded as involved in the adventure. ..... in the present case the accounts appear to show that such a course has been pursued here and that the amounts advanced by mr. m. .....
Tag this Judgment!Court : Mumbai
Reported in : 79Ind.Cas.208
1. the district judge was wrong in not remanding the ease to the trial court to ascertain what maintenance should be payable to defendant nos. 1 and 11. we have repeatedly laid down the general principle that, in all cases of this class, where a right to maintenance has been allowed the quantum of maintenance should be decided in the suit itself, even though the parties may not have, in the first instance, provided the court with the materials. once that right is decided, it is eminently desirable that the quantum should be ascertained in the suit itself, and that the parties entitled to maintenance who are generally females should not be left to separate proceedings. the appeal will be allowed to that extent.2. there will be no order as to costs.
Tag this Judgment!Court : Mumbai
Reported in : (1923)25BOMLR908
..... it would appear to their lordships that having regard to the authorities cited, and for the reasons already stated, the decision, judgment or order made by the court under section 51 of the income tax act in this case, was merely advisory, and not in the proper and legal sense of the term final, and thus so far as these considerations are concerned that the appeal is incompetent.25. ..... court of bombay, to his majesty in council from a decision or order made, or judgment given by the high court under the provisions of section 51 of the indian income tax act of 1918, neither can any such statute be found giving a general right of appeal to his majesty in council from the, orders or judgments of any class of courts, as section 3 of the english appellate jurisdiction act, 1876, gives a general right of appeal' to the house of lords from the judgments or orders of the courts therein mentioned. ..... one must therefore ask oneself what is the nature and character of the acts which section 51 of the income tax act authorises and empowers the high court to do.... ..... in order therefore that the appeal in this case should be held to be competent, the decision and order of the high court under section 51 of the income tax act must come within clause 39 of the letters patent. .....
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