Court : Mumbai
Reported in : AIR1918Bom117; (1918)20BOMLR607
..... the magistrate, who committed the accused for trial to the court of session, had the power to do so, and consequently, in my opinion, even assuming for the sake of argument that the grounds, upon which the order is based, are valid, the lower court would have no power to quash the commitment and direct a fresh enquiry under section 532, the proper procedure for the lower court would have been to make a reference to this court ..... the case for the prosecution in effect is that the purpose of the two accused was one and the same, namely, to induce the different persons who went to pay the land revenue on that day to pay more than what was legally payable by them to the government, that they acted in concert and that the purpose was not merely the general purpose of cheating the villagers, but that the scheme adopted by them was ..... it seems to me that the sanction is not invalid on account oil vagueness in the designation of the offences in respect of which the prosecution is sanctioned. ..... here the three villagers who are alleged to be the victims of the accused wore all paying the same government tax on the same day and all together before the two accused. ..... , that all the three accused were there at the same time paying the same tax, i think it does amount to the same transaction. ..... the case for the prosecution, as i understand it, is that there was really a conspiracy between the two accused to defraud each of these villagers in connection with the payment of this tax. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1918Bom88; (1918)20BOMLR839; 47Ind.Cas.642
..... bearing in mind the fact that hostels are provided for residence of students who do not reside with their parents or guardians and that the indian universities act, 1904, section 21 (1) (c) contemplates that the college authorities will perform the duty of supervising, looking after and taking care of students residing in the hostel, how can a college discharge the duty imposed upon them by the legislature except some one or so many ..... submitted is that the defendant as representing the wilson college is liable to be rated for the general tax leviable under section 140 (c) of the city of bombay municipal act, in respect of the parts of the hostels occupied by persons other than the students and one superintendent in the first and second hostel and one in the third hostel and the peon. ..... sum paid by resident students is not paid as rent within the meaning of sub- clause (d) of section 143 (2) of the city of bombay municipal act, but is an additional fee paid by them for the advantages derived by them and more attention paid to them for looking after their social, moral and physical welfare than the non-resident students of the college who pay a less fee.6. ..... are erected and maintained by the college as part of the general educational scheme of the country and the object of the hostel is the advancement of learning and it, therefore, falls within the general objects which are charitable and which are mentioned by lord macnaghten in commissioners for special purposes of income tax v. .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR849; 57Ind.Cas.957
..... where the part which must be left unperformed forms a considerable portion of the whole, the purchaser has obtained specific performance in england; but the cases have not been uniform and have led to the rule that the purchaser must nevertheless pay the full price settled for the whole property before obtaining specific performance in india. ..... claim is based upon section 14 of the specific relief act which provides that-where a party to a contract is unable to perform the whole of his part of it, but the part which must be left unperformed bears only a small proportion, to the whole in value, and admits of compensation in money, the court may, at the suit of either party, direct the specific performance of so much of the contract as can be performed, and award compensation in money ..... antithesis between sections 14 and 15 appears to be that in section 14 the part unperformed must be inconsiderable, whereas under section 15 it ..... section 15 of the specific relief act indicates that where the part left unperformed forms a considerable portion of the whole, the plaintiff can only obtain specific performance if he relinquishes all claim to further performance, and all right to compensation, either for the deficiency, or for loss or damage sustained by him through ..... in england with that laid down by the latter part of section 15 of the specific relief act in india at pp. ..... (a) that that could not be held to be only a small proportion within the meaning of section 14 of the specific relief act. .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR457
..... further objection thereto arises from the latter portion thereof, under which it is declared that the cjurulelcal 'is further entitled to the entire beneficial enjoyment of the income of the said villages during his life and continuance as the spiritual head of the institution, subject only to the maintenance of the said institution,'5 etc.34. ..... further observations made by the deputy collector who signs the register it is stated that 'the trustees in column 16 added 126 j acres of wet and 280 acres of dry to the area entered in the account'; and in another note it is added, 'the ma tarn is under the management of the trustees with their villages. ..... the days of our ancestors up to date, spending large sum of money from our private funds,' and it prayed that orders might be passed 'to the effect that, in accordance with the provisions of act vii of 1817, we alone should without violating the mawkul (practice) have claim over the said charities and conduct them, and that the munegars and sampmitis now newly appointed by the said amildar be recalled.'22. ..... is to be remembered that the inam commissioners through their officials made enquiry on the spot, heard evidence and examined documents, and with regard to each individual property the government was put in possession not only of the conclusion come to as to whether the land was tax free, but of a statement of the history and tenure of the property itself. ..... but at least one further section of the earlier history of this mutt can be .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR88
..... section 14 of the income tax act ii of 1880 provides that 'the collector shall, from time to time, determine what persons are chargeable under part iv, and the amount at which every person ..... conceive that when the legislature passed the income tax act they intended to express what the appellant says ..... argument has been adduced before us which did not find favour in the lower courts, namely, that the powers of the collector of income tax had become exhausted when once he had made an assessment, and that any further assessment for the same year was illegal. ..... by the act is that when the income tax collector has once made an assessment, he cannot increase or alter it (at a later date), although it may be perfectly clear that the original assessment was made on an under-estimate of the income-tax payer's income. ..... that that section means that when the collector has once in any particular year determined that a certain person is chargeable under part iv, and has determined the amount at which that person so chargeable should be assessed, his powers against that person for that year are exhausted, in the event of his discovering that the income of that person is somewhat greater than the income upon which the tax was first ..... conceive that the legislature intended to enact such a thing as that, but i think the words of sections 14 and 50 of the act clearly show that the legislature expressed the opposite intention. ..... fine on account of the default in the payment of the income-tax money by .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR13
..... supposing for instance the committee had denounced the income tax act, the respondents would be bound by their pledge to refuse to fill in the schedules sent to them for the purpose of assessment. ..... if the lawyer's answer were that, to quote the words of the pledge : ' 'the law was unjust, subversive of the principles of liberty and justice and destructive of the elementary rights of individuals' and ought to be disobeyed; then a position would arise which we could not but consider reflected very unfavourably on the lawyer's performance of his professional duty. ..... i have waited in vain for any acknowledgment on the part of , the respondents that they have realised in the events which have happened, that, however harmless and constitutional they may , have considered this movement when it was started, it is absolutely incompatible with their duties as lawyers to the high court that they should continue to take part in it.18. ..... we are to see that the officers of the court are proper persons to be trusted by the court with regard to the interests of suitors, and we are to look to the character and position of the persons, and judge of the cots committed by them, upon the same principle as if we were considering whether or not a person is fit to become an attorney.6. .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)ILR64Bom418
..... supposing for instance the committee had denounced the income tax act, the respondents would be bound by their pledge to refuse to fill in ..... were that, to quote the words of the pledge: 'the law was unjust, subversive of the principles of liberty and justice and destructive of the elementary rights of individuals and ought to be disobeyed '; then a position would arise which we could not but consider reflected very unfavourably on the lawyer ..... waited in vain for any acknowledgment on the part of the respondents that they have realised in the events which have happened, that, however harmless and constitutional they may have considered this movement when it was started, it is absolutely incompatible with their duties as lawyers to the high court that ..... officers of the court are proper persona to be trusted by the court with regard to the interests of suitors, and we are to look to the character and position of the persons, and judge of the acts committed by them, upon the same principle as if we were considering whether or not a person is fit to ..... runs as follows:being conscientiously of opinion that the bills known as the indian criminal law (amendment) bill i of 1919 and the criminal law (emergency powers) bill ii of 1919 are unjust, subversive of the principles of liberty and justice, and destructive of the elementary rights of individuals on which the safety of the community as a whole and the state itself is based, we solemnly affirm that in the event of these bills becoming law .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR826; 57Ind.Cas.553
..... on the false analogy that a mahomedan widow who according to custom is only a life tenant of the bhagdari property which belonged to her husband, can on that account make gifts of the estate as if she were in the position of a hindu widow who is entitled to make alienations to secure spiritual benefit to her husband. ..... true that nothing was said about the provisions of section 3 of the bhagdari act, and the question whether this alienation is valid or invalid under section 3 would depend upon whether- these two survey ..... reasoning can you come to the conclusion that on that account she is for all intents and purposes exactly in the position of a hindu widow.6. ..... sued to have a declaration that he was the nearest agnate of the deceased adam amanji and that the defendants 1 and 2 acquired no rights by his will, and that therefore, he, the plaintiff, was entitled to the property in suit after the death ..... up to the remand order of the high court were due to the fact that the testator had made a will, and whether it was valid or invalid in the circumstances of the case was a question which required to be decided by ..... of the deceased adam is inoperative in so far as the bhag property in suit is concerned, and defendant 2 does not acquire any right to the said property under the said will against the ..... there was no provision in the will about giving any land to the masjid, and so we have this to consider, the widow made a gift of these two lands to the masjid when she was only entitled to a life .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR860; 57Ind.Cas.993
..... the only point that remains is to consider whether the words of clause (2) of section 9 of act ii of 1918 require either expressly, or by implication, that the building must be erected by ..... a landlord owning undeveloped property within , the limits of the city would be prevented entirely from developing his property, and providing further accommodation for the inhabitants of the city if he had not got the requisite capital for the new ..... matter of fact the point taken by the defendant is purely a technical one, because if the landlord had actually sold his premises, or leased them on a building lease of this nature to a third party, and given possession, it is obvious that the new landlord would be entitled to give notice, and the tenants would not be protected by section 9, clause (2) of the act. ..... to me that this is not expressed in the section, and not implied by the words used. ..... the premises must be required by the landlord for the erection of buildings by the landlord only, and not by any third party to whom the landlord may have leased or sold the premises. ..... admittedly, as it stands at present, contains buildings of a very inferior character, and the 3rd plaintiff has undertaken to erect pucca buildings provided with all modern conveniences which undoubtedly will much improve the property, and provide accommodation for more persons than are able to be accommodated in the present buildings ..... the suit on the ground that he was protected by section 9, clause (2), of act ii of 1918. .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)ILR64Bom527
..... it seems to me that although the owner of private premises with private latrines may pay the whole of the expense of the connection between his premises-and the manhole, still it can be said that the municipality have made provision for the receiving of sewage from his private latrines by having laid down the, sewer, with the manholes at intervals ..... he said:the grounds on which a special sanitary cess can be levied are stated in section 59 and the ground there given is not the use of the municipal sewer or in sharing in the benefits of the sewage farm or pumping system, but the making provision by the municipality for conducting or receiving the ..... think it was clearly the intention of the act that if the municipality provide a sewer for receiving the sewage, and the owner of private latrines connects them with the sewer and then the municipality provides the water, although it may be at an additional cost to the owner, for carrying' the sewage from the latrines to the sewer, the latrines are being cleansed by municipal agency, and the municipality are entitled to levy a special sanitary ..... held that the plaintiff company were not legally liable for the tax, for they had at their own expense connected their flushing privies with the municipal main drainage gutter, while the municipality did not by manual labour remove the night soil from the plaintiff's privies, nor had it snade arrangements for receiving and conducting the sewage into the municipal sewers. ..... that by another tax the. .....
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