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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 3 of about 168 results (0.038 seconds)

May 03 1912 (PC)

Merwanji Mancherji Cama Vs. the Government of Bombay

Court : Mumbai

Reported in : (1914)16BOMLR55

..... their lordships accordingly humbly advised his majesty to discharge the decree passed by the high court of bombay in appeal, and to pass a decree declaring that the amount of the compensation payable to the appellants by the respondent inclusive of the statutory allowance of 15 per cent, for compulsory ..... his reasons he will proceed to unfold his scheme, saying that he values it at so much because an owner, by expending so much on buildings of such and such a description, can realise such and such a rent, which when capitalized will be worth the sum named by him. ..... i do, however, submit that your lordships will lay down that schemes of an extravagant nature (and i submit the present scheme is such) ought to receive no attention at all from the court ..... that your lordships will indicate what the limits of such a scheme should be and point out that extravagant schemes must be altogether disregarded.macnaghten, j.8. ..... lordships decide is that such schemes are admissible in evidence and must be considered on their merits in every case.9. ..... view certainly is that the evidence was admissible and ought to have been considered by the court ..... is certainly admissible in evidence and a proper mode of valuation. ..... and gave the appellants the costs of the appeal to the high court and the appeal to ..... 5,05,826-13-7, and ordering that the respondent should pay to the appellants the excess over the amount awarded by the high court, together with interest at 6 per cent, per annum on the amount of such .....

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Jun 17 1912 (PC)

Lakshmanrao Krishnaji Limaye Vs. Balkrishna Rangnath and ors.

Court : Mumbai

Reported in : (1912)ILR36Bom617

..... the plaintiff, however, applied for a review of the decree of this court on the ground that on the 24th of june 1908 government had by a notification exempted certain districts, including the district of poona, from the operation of section 59 of the transfer of property act and given that notification a retrospective effect from the 1st of january 1893. ..... it is true that the government notification exempted certain districts from the operation of section 59 of the transfer of property act with effect from the 1st of january 1893, and the present case comes from one of those districts. ..... some time after that, a creditor of the said defendants, who had obtained a money-decree against them, attached the property in execution and was about to bring it to sale in 1893, when the plaintiff applied to the court for an order that the property should be sold in execution of the decree, subject to his, that is, the plaintiff's mortgage of the 8th of ..... there was a second appeal to this court on the 14th of august 1908 and this court reversed the district court's decree and restored that of the subordinate judge, holding that the plaintiff's bond was void and therefore inoperative for -want of attestations as required by section 59 of the transfer of property act. ..... and as the result of his investigation the subordinate judge found that the plaintiff's bond was invalid and unenforceable, because it was not attested by two witnesses, as required by section 59 of the transfer of property act. .....

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Jun 18 1912 (PC)

Bai Gulab Vs. Thakorelal Pranjivandas

Court : Mumbai

Reported in : (1912)ILR36Bom622

..... but it is argued in the present case that though the testatrix, having been under eighteen years of age, was a minor according to the indian majority act, she was more than fourteen years' old and that, therefore, under the hindu law she was not a minor. ..... but the indian majority act has modified the hindu law on the question of minority except in respect of dower, divorce, marriage and adoption.4. ..... shah for the appellant that the indian majority act has not affected the rule of hindu law on the question of minority so far as the competency of a hindu to make a gift inter vivos is concerned. .....

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Aug 16 1912 (PC)

Manohar Ramchandra Hinge Vs. the Collector of Nasik

Court : Mumbai

Reported in : (1912)14BOMLR943; 17Ind.Cas.670

..... the reason why this suit is brought in the name of the court of wards is explained by section 32 of the act which lays down that in such a case as this ' the court of wards having the superintendence of the government ward's property, shall be named as the next friend or guardian for the ..... we think, however, that this temporary allowance made for the purposes of maintenance is not conclusive of the ward's status, but that to ascertain what that status is regard must be had to the character of the ward's property from which this allowance is derived.5 ..... act i of 1905) passim, and especially from sections 2, 4 and 32 thereof, the property remains the property of the ward, and the only manner in which the court of wards intervenes is to assume the superintendence of it.3 ..... relying on that section has contended that even assuming that the real plaintiff is the ward gopalrao, he cannot be considered an agriculturist for the purpose of the dekkhan agriculturists' relief act, because his only means of livelihood is the allowance made to him by the court of wards under section 25. ..... on the admitted figures the yearly income accruing to the plaintiff from the lands paid by his occupancy tenants is rs ..... as against that, the most that we can set on the other side of the account would be a sum of rs. ..... further argument upon this point was endeavoured to be extracted from section 25 of the act. mr. ..... as to the scale on which the costs should be allowed the parties should go first to the taxing officer. .....

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Nov 07 1912 (PC)

Saiyid Abdullah Khan Vs. Saiyid Basharat Husain

Court : Mumbai

Reported in : (1913)15BOMLR432

..... they consider that the transfer of property act, act iv of 1882, section 65 (a), on which reliance was placed (whatever the construction of that section may be) can have no application to the present case where the mortgage was executed before the date of the act, though one of the further charges was subsequent to it.11. ..... in coming to this conclusion the learned judges seem to have been influenced both by the preliminary negotiations to which the mortgagor and his witnesses deposed, and by the circumstance that by a deed practically contemporaneous with the mortgage the property was leased to the mortgagor for the period of the mortgage on very favourable terms at a rent which worked out at 6 per cent, per ..... the learned judges of the high court refused to give it any effect, holding that the mortgage was usufructuary only in form, and that the security was intended to be a simple mortgage carrying interest at the rate of 6 per cent, per annum. ..... the only evidence produced in support of this alleged agreement was a letter or rukka, neither registered nor witnessed, purporting to be dated the nth of june [1881, and to be signed by the mortgagee (who died in 1886, ten years before the institution of the suit). .....

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Nov 26 1912 (PC)

Hassan Bakhsh Vs. Ilahi Bakhsh

Court : Mumbai

Reported in : (1913)15BOMLR436

..... in the judgment of the chief court in this case there occurs the following passage giving, as their lordships think, a very probable account of the origin and early history of this graveyard :-bahawal hakh, the famous saint, was born in the 12th century of the christian era. ..... area known as the pak daman graveyard was not one continuous burial ground, but merely an area of uncultivated ground in which here and there there were to be found graves or clusters or graves, and the defence set up was that vacant ground unoccupied by graves remained the private property of makhdum hassan , and that the court of wards was bound or entitled to deal with it for the benefit of his estate without regard to the claim ..... it is obvious that if it were held that within the area of the graveyard land unoccupied or apparently unoccupied by graves was private property and at the disposal of the recorded owner, it would lead to endless disputes, and the whole purpose of the government in setting aside land as an open graveyard for the mahommadan community in multan would be frustrated.12. ..... the punjab land revenue act, 1887, act xvii of 1887, section 44, enacts that ' an entry made in a record of rights in accordance with the law for the time being in force ...shall be presumed to be true until the contrary is proved or a new entry is lawfully substituted there for.'11. ..... the predecessor in title of the person for whom the court of wards is now acting took part in giving effect to this resolution. 4. .....

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Dec 04 1912 (PC)

In Re: Subrati Jan Mahomed

Court : Mumbai

Reported in : (1913)15BOMLR748; 20Ind.Cas.859

..... when a proposal is made by an insolvent for a composition an or a scheme of arrangement, provision has been made by ' sections 28 and 29 that the proposal should be placed before the creditors in the prescribed manner, whereby the statutory majority of creditors can bind the minority, and all creditors receive equal treatment, thus preventing one or more creditors from refusing to accept the debtor's proposal except on preferential terms.11. ..... 666 it was held that to satisfy that section the 'debts ' including at least all debts which have been actually and properly proved in bankruptcy must have (been fully paid in cash.6. ..... counsel referred to section 15, sub-section (2) of the presidency towns insolvency act (iii of 1909) but that sub-section as well as sub-section (8) of section 13 only apply to petitions which are pending before any order has been made.3. ..... this clause is the same as section 35 (1) of the english bankruptcy act of 1883. ..... under the indian insolvency act a practice had been established in this court of allowing an insolvent to apply for leave to withdraw his petition on serving notices on all his creditors in the schedule, and if no creditor appeared to oppose the application, leave was granted as a matter of course.9. ..... that it ever was made seems to be due to a failure to comprehend the change introduced by the insolvency act of 1909. ..... the court has no jurisdiction to annul the order of adjudication except in the manner provided for by the act. .....

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Dec 05 1912 (PC)

Dharani Kanta Lahiri Chowdhuri Vs. Gabar Ali Khan

Court : Mumbai

Reported in : (1913)15BOMLR445

..... ; that in the previous proceedings it had been decided by a competent court that the lands in suit were the mokurari chuck of the answering defendants, that that decision was upheld by the high court, and the plaintiffs' claim was barred by section 13 of the code of civil procedure; they further alleged that the sanad of 1815 was a genuine sanad ; that the sanad of 1815 had been granted by the then zamindar in renewal of a previous sanad ..... who held that it having been decided in the previous proceedings by a competent court that the defendants held the lands in suit as a mokurari chuck under the sanad set up by them, the principle of rest judicata applied, and the suit was barred by section 13 of the code of civil procedure, and by his decree of the 29th august 1898 dismissed the suit. ..... the dispute as to the right to the possession of the seven puras of land arose out of an application which was made in 1891 under section 103 of the bengal tenancy act, 1885, by the then zamindars of mauzah sahildeo to have lands in mauzah sahildeo measured and a record of rights prepared. ..... the high court in appeal held that section 13 of the code of civil procedure did not apply, allowed the appeal, and by their order of the 13th august 1902 remanded the suit to the court of first instance to be decided on its merits.6. ..... thereupon the revenue officer proceeded under the provisions of the bengal tenancy act, 1885, to hear and decide the dispute between the claimants and the zamindars. .....

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Dec 05 1912 (PC)

Lallu Sahi Vs. Mahant Rajbans Bharthi

Court : Mumbai

Reported in : (1913)15BOMLR452

..... 6,200 from him, but he could not remember the occasions on which he gave the money; he had no documentary evidence to show what sums he had advanced to or on behalf of rajbans bharthi; he produced no account-book ; he had no witness to prove that he had advanced any money to or on behalf of rajbans bharthi; and he swore that no agreement had been made between them for the execution of any sale deed. ..... in his written statement rajbans bharthi further alleged that under a perpetual lease of the 31st december 1898 he put the plaintiff in possession of the eight annas share in mauza sirsia gothe, and that subsequently, during the pendency of the litigation, the plaintiff, without any consideration, obtained from him four bonds, of which two are the bonds in suit.2. ..... other hand, it was proved by witnesses, whose evidence their lordships see no reason to doubt, that they were present when it was agreed that the plaintiff should defray one-third of the expenses of the litigation, and that a sale deed of the eight annas share in mauza sirsia go the should be executed in his favour by rajbans bharthi, when the case was concluded. ..... the suit was a suit for sale under section 88 of the transfer of property act, of the immovable property mentioned in the bonds. .....

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Dec 10 1912 (PC)

Pandit Suraj NaraIn Vs. Pandit Ikbal Narain

Court : Mumbai

Reported in : (1913)15BOMLR456

..... question made the following order :-as the statements of pandit bakht narain and suraj narain have been received and they unanimously show their willingness for the entry of the name of bakht narain and declare his possession also, and as no one has filed any objection, it is therefore ordered that, after expunging the name of ram narain, deceased, the name of bakht narain be entered and the file be submitted to the officer in charge of pargana for ..... champat rai appears to their lordships to involve a clear admission that the joint status had continued till then ; and that as the parties were, to use his words as recorded by the deputy commissioner, ' now in disagreement,' he wished to have his client's name recorded in the ..... but the conduct of suraj narain after the order of the deputy commissioner on the 30th october 1903, and the statements of his pleader before that officer, leave no doubt in their lordships' mind that his present ..... after the compromise of february 1901, the mutation proceedings instituted by bakht narain in november 1900 were continued, and on the 2nd of january 1902 the revenue officer directed that the statements of the two brothers should be recorded to ascertain in whose name the entry should ..... their lordships are of opinion that the allegation regarding a separation in october 1901 of rights in property fails, and that the view of the learned judges in the court below is well founded, that the plaintiffs are not entitled to claim mesne profits on .....

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