Court : Mumbai
Reported in : (1913)15BOMLR463
..... their lordships are of opinion that the view taken by the learned judges is well-founded, and that the plaintiff having failed to establish any title against the defendants, his action was properly dismissed.9. ..... but he thought there was some evidence that the plaintiff and his brothers were the nearest reversioners to govinda chariar; and holding that the brothers had lost, owing to limitation, the right to recover their shares, he gave the plaintiff a decree for one-sixth of the property in suit.5. ..... perindevi on the death of govinda chariar, obtained possession of the entire property including the village of veleru, first as the guardian of her son, and afterwards as his heir entitled to the, limited estate under the hindu law. ..... held, in effect, that the evidence tracing a common descent from a person named annam, whose existence at some remote period of antiquity was involved in obscurity, was not satisfactory ; nor was it clear that the plaintiff and his brothers were the only persons claiming descent from annam. ..... they held that the plaintiff's story relating to adoption and possession was false, and that he had no right to maintain this action on either of those grounds.6. ..... the high court, accordingly, came to the conclusion that the plaintiff had failed to establish his allegation that he was the next reversioner to govinda chariar, and reversing the judgment of the subordinate judge, dismissed the suit.8. .....
Tag this Judgment!Court : Mumbai
Reported in : (1913)15BOMLR515
..... lordships attach importance, because the permission to bid which the decree-holder obtained from the court was subject to the condition that the sale should not take place below the estimated value, and inasmuch/as their lordships are of opinion on the evidence that there was a gross under-valuation, their lordships cannot doubt out that the decree-holder had procured the insertion of this, valuation (which corresponded ..... if this substitution be made it is evident that final orders may be appealed against, and therefore the provision at the end of section 588 providing that orders passed in appeal under that section shall be final cannot restrict the provision that appeals may be brought to the king in council from them. ..... for the purposes of this part of the case it will be necessary to give in some detail an account of the legal proceedings that have taken place in the matter. ..... 45 a definition of ' decree' which is special and differs from the meaning that it bears elsewhere in the act. ..... 2,000, the amount due for taxes, &c;, from the property. ..... it stated the annual profit income to be rs. ..... when, however, the proceedings were transferred to the court of the deputy commissioner of hazaribagh, it was obviously impossible for him to act in this capacity, and he refused so to do. ..... 9,000 should be paid to get rid on the sale unless the estate (which was no doubt heavily encumbered) could be wound up with the assistance of the encumbered estates act. .....
Tag this Judgment!Court : Mumbai
Reported in : (1914)16BOMLR121
..... so far as any question may arise as to the legality of their action having regard to the jurisdiction conferred upon them by the assessment rules, and it was contended that the assessment of the tax complained of by the plaintiffs was a pure question of fact and not off law, and that, therefore, no question arose for the decision of a court of law, on the analogy, i presume, of applications in revision to the high court under section 115 of the code of civil procedure. ..... powers conferred by section 22 of the cantonments act of 1880, poona cantonment taxation regulations were notified in the year 1881, which purported to adapt the taxation provisions of the city of bombay municipal act of 1872 and 1878. ..... to, so far from being any authority in favour of the contention of the appellants is a direct authority for the proposition that where a taxing authority is called upon to assess the tax based upon annual letting value he does very wrong indeed if he rates as if he were dealing with the question for the income-tax. ..... for cantonment purposes of occupiers in poona were framed by the government of bombay under the powers conferred by section 22 of the cantonments act of 1880, powers which have been continued substantially in the same words through various cantonment acts up to the present time. ..... cantonment taxation regulations can be regarded as an adaptation of the provisions of the taxation sections of the city of bombay municipal act of 1872 and 1878 in respect of appeals from rates. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1914Bom138; (1914)16BOMLR446
..... i cannot myself believe that if giving false evidence on oath to an income-tax in re collector is an offence under section 193 of the indian penal code and it is declared to be such an offence as covered by section 37 of mchand the income-tax act, no sanction should be required to prosecute such a person for giving false evidence, whereas sanction is required if the evidence is given, say for example, before a magistrate or a sub-judge. ..... the income-tax collector, under act ii of 1886, performs the functions of a court: see sections 3(9), 4, 14, 16, 25(1) (2), 26, 27, 28, 30, 37 and 40. ..... 72 is an instance in point, for there the madras high court has held that a divisional officer hearing appeals under the income-tax act is a court within the meaning of section 476 of the code.16. ..... section 37 of the income-tax act which provides that, proceeding under chap. ..... we also think that inquiries conducted according to the forms of judicial procedure under chapter iv of the income-tax act and execution proceedings under chapter v (which provides that an order passed by a collector on a petition under chapter iv shall have the force of a decree of a civil court in a suit in which the government is the plaintiff and the defaulter is the defendant) are proceedings in a revenue court.24. .....
Tag this Judgment!Court : Mumbai
Reported in : 25Ind.Cas.333
..... i cannot myself believe that if giving false evidence on oath to an income-tax collector is an offence under section 193 of the indian penal code and it is declared to be such an offence as covered by section 37 of the income-tax act, no sanction should be required to prosecute such a person for giving false evidence, whereas sanction is required if the evidence is given, say for example, before a magistrate or a sub-judge. ..... we also think that inquiries conducted according to the forms of judicial procedure under chapter iv of the income tax act and execution proceedings under chapter v (which provides that an order passed by a collector on a petition under chapter iv shall have the force of a decree of a civil court in a suit in which the government is the plaintiff and the defaulter is the defendant) are proceedings in a revenue court.12. ..... now undoubtedly an income-tax collector is a public servant and as to the offence under section 177, his sanction would be required under clause (a) of section 195, and what appears to be a sanction was in fact given by the income-tax collector, but it is now spent, or rather was spent before this complaint was made because the complaint was made much more than six months after the sanction had been given. ..... as regards the other offences, which fall under section 195, sub-section (1), clauses (b) and (c), the complaint is subject to the same objection, if the income-tax collector is a court' within the meaning of these clauses. .....
Tag this Judgment!Court : Mumbai
Reported in : (1915)17BOMLR1006
..... the natural inference is that the purchase was a benami transaction; a dealing common to hindoos and mahomedans alike, and much in use in india; it is quite unobjectionable and has a curious resemblance to the doctrine of our english law that the trust of the legal estate results to the man who pays the purchase money and this again follows the analogy of our common law that where a feoffment is made without ..... high court judges 'attach great significance' to the non-production of the books showing the accounts of the general estate, and appear to draw an inference therefrom adverse to the plaintiff's claim; any such inference is, ..... lordships as the result of the evidence, all rates, rents and taxes and repairs and the ground rent of the bungalow have been paid by the ..... section 116 of the indian evidence act is perfectly clear on the point, and rests on the principle well established by many english cases, that a tenant who has been let into possession cannot deny his landlord's title however defective it may be, so long ..... his period; she would, of course, as a mahomedan mistress, have no part 01 lot in the hindoo religious observances of rajput wives, and it is inconceivable that she could have associated in any way in the bungalow with them.3. ..... personal use, and it was wholly inappropriate as a provision for her if the taluqdar ever had any intention or idea of making a further provision for her; the net income was very small-in some years the out-goings exceeded the income. .....
Tag this Judgment!Court : Mumbai
Reported in : (1915)17BOMLR1080
..... in this case the applicant, manilal mangalji, has been convicted by the learned third presidency magistrate of managing or assisting in conducting the business of a common gaming house under section 4 of the bombay prevention of gambling act iv of 1887, and has been sentenced to one month's rigorous imprisonment.2. ..... commissioners of income tax (1888) 22 q.b.d. ..... 296 which was affirmed in commissioners for special purposes of income tax v. ..... was of opinion that the account books used to record the wagers were, on that account alone, used as a 'means' of wagering; candy j. ..... the applicant used the green book now before us in his room kept for registering teji mandi wagers on the results of the cotton sales in liverpool, and he has, in consequence, been convicted of keeping a common gaming house under section 4 of the bombay prevention of gambling act. ..... it is to be observed that the definition in section 3 of the act is an inclusive definition, the words reading that the 'expression 'instruments of gaming' includes any article used as a subject or means of gaming. ..... doubted whether such slips of papers or account books could ever be instruments of wagering. ..... held that it was a question of fact for determination in each case whether account books were instruments of wagering; telang j. ..... 1091, both judges concurred that even slips of paper used to record the wagers were, no less than account books, used as a 'means' of wagering. .....
Tag this Judgment!Court : Mumbai
Reported in : 34Ind.Cas.198
..... under the income-tax act. ..... in this case satisfies me that the mamlatdar demanded from the plaintiff his account-books, threatening him that he had been enjoying exemption from income-tax dishonestly. ..... judge that the mamlatdar took the account-books for income-tax purposes. ..... ornaments and the account-books taken away from the plaintiff, but submits that this was not wrongful, and in any event he pleads that he acted in pursuance of the law and is protected by section 6 of the bombay revenue jurisdiction act.2 ..... income-tax act ..... given rise to a great deal of bitterness between the parties, and where this is so, and where we have, as here, a considerable boy of landholders in a village ranged on one side against the proceedings of a superior holder and a revenue officer, it is not to be expected that we should have an accurate account of events from the villagers; and it seems to me that where a judge who heard the evidence and saw the witnesses, and, as 'in this case, disbelieved the evidence of a personal assault ..... rightly or wrongly had come to believe that there was contumacy in refusing to pay the proper current year's demand, it is very likely that he would inquire whether there were past arrears also, and finding that there were past arrears, and also believing it to be necessary, as bis reports show, that an example should be made of those of the khate-dars that he believed to be most contumacious, he would be very likely ..... at that time the list of income-tax was under preparation. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1917Bom113; (1917)19BOMLR665; 41Ind.Cas.968
..... he argues that under the indian income tax acts this is not so; that the shareholder is under no liability for the tax; and that the company pays the tax on its own account and not on behalf of the shareholder. ..... 765, that such an agreement would in england be void having regard to sections 102 and 103 of the income tax act, 1842 but the accuracy of that note may be doubted in view of the recent decision of the house of lords in brooke v. ..... 338, although no doubt the learned judge got some help from section 54 of the income tax act, 1842 in arriving at that conclusion. ..... i would only say this that under section 38, sub-section 1 of that act there is an actual charge for the amount of the duty and that under section 35, sub-section (1) there is an express provision for deducting the amount of the excess profits duty before arriving at the amount of the profits on which the income tax is leviable. ..... the above will be seen by comparing sections 4, 11 and 12 and schedule ii, part ii of the indian income tax act, 1886, with sections 40, 54 and 100 of the english income tax act of 1842.10. ..... and, thirdly, that until the act of 1916 no right of exemption was given to the shareholder however poor and on the other hand it was the company which was entitled to exemption under section 5(1)(j) of the 1886 act in cases where its income from all sources was less than a particular sum, that sum being under the 1886 act rs. .....
Tag this Judgment!Court : Mumbai
Reported in : (1918)20BOMLR1088
..... before his death he appears to have appointed the plaintiff (his nephew by blood relationship) his successor to the office of mahant, and it is alleged, and not controverted, that his nomination was confirmed, in accordance with the custom governing the succession to the mahantship, by the mahants of the neighbouring asthals. ..... their lordships concur with the learned judges of the high court and the trial judge that the village of lowthwa attached to the asthal is endowed property subject to the trust set out in the gvant, and that all acquisitions with the income thereof are subject to the same trust. ..... pandey, whether acting as executor to the will of janki das or as guardian of the minor mahant, cannot be said to have possessed larger powers than, the actual mahant, and the validity of his transactions in relation to the asthal property must be judged by the same rules as apply to the acts of the de jure head of the institution. ..... chattar obtained probate of janki's will on the 6th february, 1894, and from that time purported to act as the guardian of the minor and manager of the asthal property.4. ..... the object of both suits was to recover possession of certain landed property alleged to have been improperly alienated during the plaintiff's minority by one chattar pandey, purporting to act as his guardian.2. .....
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