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Judgment Search Results Home > Cases Phrase: income tax act 1961 section 115vw maintenance and audit of accounts Sorted by: old Court: mumbai Page 2 of about 168 results (0.028 seconds)

Sep 10 1908 (PC)

Monosseh Jacob Monosseh Vs. Shapurji Hormusji Harver

Court : Mumbai

Reported in : (1908)10BOMLR1004

..... therefore if one party seeks to enforce a contract which is void under section 12 of the contract act on account of the absence of capacity to contract in the other contracting party, it is not permissible to give equitable relief however statutory relief can be given under sections 38 and 4 of the specific relief act when rescission of a contract is asked for on this ground. ..... by english law a person of unsound mind is no more capable of entering into a contract than he is under the indian contract act, but the rule which now prevails both at law and in equity, in reference to contracts entered into by a person of apparently sound mind, and not known by the other contracting party to-be insane, is that such contracts if executed and completed and if fair and bona fide will not be held void or set aside. ..... ardesir was a managing clerk of messrs mulla and mulla, solicitors of this court, but he also did business on his own account as loan broker and law agent. ..... ' now many people are in the opinion of others unfit to manage their own affairs but it does not necessarily follow that they are on that account incompetent to contract within the meaning of section 12. mr. ..... it is now contended that the plaintiff cannot recover on the ground that the defendant when he executed the said mortgages was not of sound mind and that therefore he was not competent to contract within the meaning of section 12 of the contract act.3. .....

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Jan 26 1909 (PC)

Hiralal Icchalal Majmundar Vs. Narsilal Chaturbhujdas Desai

Court : Mumbai

Reported in : 2Ind.Cas.469

..... defendant urges that the claim to redeem became barredin virtue of section 13 of regulation i of 1800 which provided a period of limitation of twelve years for all suits and which was applied to the broach district by regulation ii of 1805; and that when the right to redeem was once lost it was not revived by a subsequent regulation which repealed section 13 of regulation i of 1s00 and declared that there was no limit of time for a suit to redeem a mortgage. ..... but it is urged for the respondent mortgagee that they are not acknowledgments within the meaning of section 19 of the limitation act (xv of 1877) because (1) their language is equivocal, (2) they are not addressed to the mortgagor, (3) they do not touch the entirety of the property, (4) such admissions as they contain were not made by the mortgagee with any consciousness ..... the argument that these are not acknowledgments within the meaning of section 19 of the limitation act because they are no more then signatures to the description by government of the status of the signatories as mortgagees ignores the presumption which we ought to make in such cases that the persons who affixed their signatures must have known to what and why they were affixing their signatures.3. ..... these payments have been further reduced by deducting income tax. ..... apart from this i think the district judge was right also in the estimate he arrived at of the amount to be paid on account of the mortgage debt. .....

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Jul 11 1910 (PC)

Bando Subrao Jamnis Vs. Jambu Tavnappa Adake

Court : Mumbai

Reported in : (1910)12BOMLR801

..... on the question of interest, having regard to the facts that the promissory note is silent as to interest, that the principal amount was arrived at as the result of a settlement of accounts between the parties, and that the plaintiff was anxious to get back his debts from the defendant, and the defendant was anxious to get assistance of the plaintiff as surety, the intention of the parties must be presumed to have been that the amount of the promissory note should ..... the plaintiff is a hereditary savkar; he deals in lakhs of rupees; he pays a fairly large amount as income-tax; he keeps two karkuns. ..... but the production of the conciliator's certificate is not a condition precedent to the maintenance of the suit. ..... he bears no resemblance to those illiterate, ignorant and helpless debtors, who are entirely in the hands of their creditors-that class for whose special benefit the dekkhan agriculturists' relief act was passed. ..... at the instance of the plaintiff alone could not lie, on this promissory note, because the plaintiff himself admits that he is but a member of a joint family ; that there are other co-parceners interested in the promissory note ; and that he merely acted as manager on their behalf. ..... it is urged before us that the onus of proof lay on the plaintiff in spite of the admission by the defendant of the execution of the note, because the case was one which had to be tried, and was tried, under the dekkhan agriculturists' relief act. .....

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Jul 22 1910 (PC)

Bapuji Nusserwanji Vatchaghandy and anr. Vs. Sorabji Ardeshir Vatchagh ...

Court : Mumbai

Reported in : 7Ind.Cas.301

..... independently of the interest on government paper, jaiji had a great deal more money than she required for her comfortable maintenance and under these circumstances if she did make a present of this paper, to help rustomji in his business, it does not seem to ..... law on this subject is crystallized in 48 of the indian succession act and in the illustration appended to that the lays down that 'a will or any part of a will, the making of which has been caused by fraud or coercion or by such importunity as takes away the free agency of the testator, is void' and illustrations (g) and (h) show that urgent 'intercession' and 'persuasion' or 'attention' and 'flattery' are not sufficient to invalidate a will on the ground ..... was remote contigency, so that besides making absolute gift of the government paper and treacher's shares, he gave her only life-interest in properties, thereby providing for a large and comfortable income to her during her life; surely, if any man was in a position to judge whether jaiji was or was not capable of taking care of and managing her own property; that man was her father maneckji. ..... a bungalow at napean sea road ''shall exclusively be used by my daughter jaiji as and for her residence or let by her for her exclusive use and benefit during her life-time,' such use and occupation is free from payment of all municipal and government taxes and all repairing charges. ..... the first instance went into rustomji's banking account together with meherbai's cheque for a like .....

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Mar 10 1911 (PC)

Bishun Chand Bachhaot Vs. Bijoy Singh Dudhuria

Court : Mumbai

Reported in : (1911)13BOMLR440

..... . when cross-examined as to his means he staled his income tax and offered to produce the receipts, so the suggestion that he was ..... the sale proclamation; that the suits by the sons were really instituted by the judgment debtor in order to obtain a stay of the respondent's suit, and so enable a sham sale to be effected in the collusive suit of tara chand; that the sale fixed for the 15th may 1901 was then adjourned with the fraudulent ..... . on the 20th june 1908 the respondent preferred a claim under section 311 of the civil procedure code, in the district court of murshidabad, praying that the sale might be set aside, but his petition was dismissed, and the sale duly confirmed after evidence had been heard on both sides in relation ..... have been friends or associates of the judgment debtor, but it is not correct to say they were 'followers and dependants;' nor is there anything in the evidence or the circumstances to establish the suggestion that they were acting in collusion with the appellant.11 ..... the specific charges of fraud originally brought against him but, when those charges are eliminated from the case, there is nothing to show that this particular act may not have been quite innocent ..... proposed sale at the house of his pleader, baikant babu, who had also acted occasionally for chatrapat ..... agent, basaata, desired to retain harendra in the proceedings, but harendra, being already retained for the judgment debtor, recommended his friend ram krishna, who thereupon acted for tara chand.9 .....

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Jun 16 1911 (PC)

Payne and Co. Vs. Pirojshah Nusserwanji Patel

Court : Mumbai

Reported in : (1911)13BOMLR920; 12Ind.Cas.554

..... section 33 of the act merely contemplates cases where the wife may not have means sufficient to pay 'all the necessary expenses' of prosecuting or defending a suit for divorce or judicial separation and limits the husband's liability to pay such expenses as well as his wife's maintenance pending the suit to one-fifth of his net income. ..... on the 9th of april the defendant in the matrimonial suit obtained a summons calling upon the plaintiff to show cause why the defendant's expenses of that suit should not be taxed from time to time and why the plaintiff in that suit should not be ordered to pay such expenses when so taxed to the defendant's attorneys and why security should not be given, etc.28. ..... at the bottom of the table the following appears :-' costs between party and party will be taxed by the clerk of the court.'18. ..... , costs reasonably incurred by him beyond the costs taxed and allowed as between party and party. ..... on the bill being taxed there will be a decree for the amount of the taxed costs in favour of the plaintiffs.37. ..... 3 of 1882 made an order in the following terms:-plaintiff ordered to pay all coats to be taxed between attorney and client. 23. ..... the plaintiffs have not had their bill of party and party costs allowed in the decree in the matrimonial suit taxed. .....

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Sep 05 1911 (PC)

Hamabai F. Petit and Moosa Haji Hassam Vs. the Secretary of State for ...

Court : Mumbai

Reported in : (1911)13BOMLR1097; 12Ind.Cas.871

..... out that 'the sole test' under the bombay municipal act was whether the building of the university 'was exclusively occupied for a charitable purpose;' 'and the mere circumstance, that small fees are required from the students before examining them which produce a revenue insufficient to defray the expenses of the university in conducting those examinations and keeping up the necessary establishment and which requires to be considerably supplemented by government, cannot, in our opinion, ..... was argued for the municipality that the university was not an institution of that character, and, therefore, not entitled to exemption, because it 'obtained an income from the fees paid by the students on the occasions of the examinations held by the university' and that 'it derived a revenue from the occupation of the buildings. ..... from whose decree this appeal is preferred, that the english decisions, which were cited before him and which have also been cited before us in support of the appellant's contention as to the meaning of the term 'public purposes,' all turned upon its meaning with reference to the law of rating and cannot be safe guides in the present case, where different considerations have to be taken into account. ..... clause 106, (1858), by section 1 of which the rule of the east india company was terminated, enacted that 'all land ..... question there was whether the university of bombay was an institution for a charitable purpose and, therefore, entitled to exemption from municipal taxes. .....

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Jan 19 1912 (PC)

Emperor Vs. Kanji Shivaji

Court : Mumbai

Reported in : (1912)14BOMLR137

..... urged upon us that we are here confronted with a finding of the learned sessions judge, concurred in by two assessors, and we are invited to pause before upsetting such a decision, arrived at by the tribunal which had the witnesses before it. ..... , it is plain, was perpetrated at the ginning factory of mhasawad, which belongs to the two men mansing and jalalsing who, on the evidence in the case, were financing the present accused in his cotton ventures.8. ..... hormasji, at this time the accused had no knowledge that he was to be charged with any offence and no reason to anticipate this visit, but not only is he found present at the gin, but at the gin are found the precise instruments which appear to have been designed to effect this fraud- that is ..... , i think, be convicted of cheating under section 420, indian penal code, and sentenced to one year's rigorous imprisonment and to a fine of rs. ..... to the argument that the two acquitted men mansing and jalalsing must, in this present appeal, be assumed to be guiltless i have nothing to say except that mansing and are not now before the court and the question of their guilt or innocence does not ..... six days after the fraudulent delivery, a surprise visit was paid to this mhasawad factory by the mamlatdar and his party the accused was found present in the factory. ..... , it seems to me, the evidence on behalf of the crown fully made out the charge upon which the accused was indicted, and i am of opinion that he ought to be found guilty upon that charge. .....

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Jan 25 1912 (PC)

Emperor Vs. Imankhan Rasulkhan

Court : Mumbai

Reported in : (1912)14BOMLR141

..... the intention of the legislature plainly is (that in a case of adultery committed with a married woman, it is the husband who is the aggrieved person, and he must take the initial steps by means of a complaint made to a magistrate before the latter can take cognizance of the offence under section 498/ here the complainant had made no complaint to the magistrate as required by law. ..... it may be that certain statements made in the deposition amounted to an offence under section 498, but that was the statement .of the complainant made as a witness. ..... the police sent up the complaint to the magistrate charging the accused with offences under sections 366 and 379, indian penal code. ..... shah in support of the appeal that the court below could not take cognizance of the offence under section 498, indian penal code, because there was no complaint as required by the provisions of section 199 of the code of criminal procedure. ..... there was no charge formulated against the accused under section 498 at the beginning of the inquiry. ..... on this preliminary ground, therefore, the conviction and sentence must be set aside, and the accused acquitted and their bail-bonds cancelled. ..... it could not be said to be a complaint within the meaning of clause (h/) of section 4 of the criminal procedure code. ..... we must reverse the convictions and sentences in both these cases on the preliminary ground raised before us by mr. .....

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Mar 20 1912 (PC)

Dossabhai Bejanji Motivala Vs. the Special Officer, Salsette Building ...

Court : Mumbai

Reported in : (1912)ILR36Bom599

..... it is, i think, clear on the facts which i have set out that if the view presented to us by government is to prevail, the result is simply this : that after the enquiries laid down by the act have been made and concluded it is open to the government to interpose, to set those inquiries at nought, and to substitute for the special collector's opinion their own opinion as to what is the fair compensation for the land acquired. ..... reference may be made to section 11 of the act which provides that on the day fixed for enquiry the collector shall proceed to enquire into any objections received and into the value of the land and the respective interests of the various claimants, and then 'shall make an award, under his hand, of the compensation which, in his opinion, should be allowed for the land'8. ..... this is an appeal under the land acquisition act, and the question really to be decided is whether after the collector under the act has made the enquiry prescribed by the act, and has retched his own conclusion as to the amount of compensation to be awarded to the claimant, that conclusion can be set aside by the government, and government can direct the collector to substitute a smaller amount than that which, as the result of his enquiry, he had determined to offer. ..... i concur in the conclusion at which my learned colleague has arrived, and i have but little to say on my own account. .....

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