Court : Mumbai
Reported in : (1921)23BOMLR609
..... therefore the chief revenue authority was satisfied that a reference was unnecessary, and under section 51 of the indian income tax act, the chief revenue authority was authorized to come to that decision. ..... section 51 of the income tax act says:-if in the course of any assessment under this act or any proceeding in connection therewith other than a proceeding under chapter vii, a question has arisen with reference to the interpretation of any of the provisions of this act or of any rule thereunder, the chief revenue authority may, either on its own motion or on reference from any revenue officer subordinate to it, draw up a statement of the case, and refer it, with its own opinion, thereon, to the high court, and shall ..... under section 15 of the excess profits duty act sections 49-52 of the indian income tax act of 1918 are applicable. ..... case showing why the petitioners have not been exempt from payment of excess profit under clause 2 of schedule i of the excess profits duty act x of 1919 and refer it with its own opinion to the high court, or, in the alternative, why the chief revenue authority under the said section of the said specific relief act should not hear and determine according to the law the petitioners' application to refer the said question to this honourable court.2. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1921Bom452; (1921)ILR45Bom1064
..... therefore the chief revenue-authority was satisfied that a reference was unnecessary, and under section 51 of the indian income-tax act the chief revenue-authority was authorized to come to that decision. ..... section 51 of the income-tax act says:if, in the course of any assessment under this act or any proceeding in connection therewith other than a proceeding under chapter vii, a question has arisen with reference to the interpretation of any of the provisions of this act or of any rule thereunder, the chief revenue-authority may, either on its own motion or on reference from any revenue-officer subordinate to it, draw up a statement of the case, and refer it, with its own opinion thereon, to the high court, and shall ..... under section 15 of the excess profits duty act, sections 49 to 52 of the indian income-tax act of 1918 are applicable. ..... showing why the petitioners have not been exempt from payment of excess profits duty under clause 2 of schedule i of the excess profits duty act x of 1919 and refer it with its own opinion to the high court, or, in the alternative, why the chief revenue-authority under the said section of, the said specific relief act should not hear and determine according to the law the petitioners' application to refer the said question to this honourable court.2. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1921Bom119; (1921)23BOMLR139; 60Ind.Cas.964
..... section 2 defines the accounting period as the twelve months ending the 31st march 1919, or, if the accounts of the business have been made up within the twelve months for the purpose of the indian income tax act 1918 in respect of a year ending on any date other than 31st march, then the year ending on that date.11. ..... i agree that it has not been shown to be ' clearly incumbent on ' the chief revenue-authority to refer the questions mentioned in this petition under section 51 of the indian income tax act, 1918, and that the rule should be discharged with costs.22. ..... section 51 of the indian income tax act (vii of 1918) provides that if in the course of any assessment under the act and persia a question has arisen with reference to the interpretation of any provision of the act or of any rule thereunder, the chief revenue-authority shall refer any such question on the application of the assessee with its own opinion thereon to the high court, unless it is satisfied that the application is frivolous or ..... 6,48,379-4-0 and received due notice thereof from the collector of income tax (exh. b). ..... if the latter had been intended, they would presumably have been used, just as they are used in schedule d, cases i and ii, rule 3(f) of the english income tax act, 1918 which specifies ' any sum employed or intended to be employed as capital in such trade, profession, employment or vocation.'23. .....
Tag this Judgment!Court : Mumbai
Reported in : (1921)ILR45Bom881
..... section 2 defines the accounting period as the twelve months ending the 31st march 1919, or, if the accounts of the business have been made up within the twelve months for the purpose of the indian income tax act, 1918, in respect of a year ending on any date other than 31st march, then the year ending on that date.11. ..... i agree that it has not been shown to be 'clearly incumbent on' the chief revenue-authority to refer the questions mentioned in this petition under section 51 of the indian income tax act, 1918, and that the rule should be discharged with costs.22. ..... if the latter had been intended, they would presumably have been used, just as they are used in schedule d, cases i and ii, rule 3(f) of the english income tax act, 1918, which specifies 'any sum employed or intended to be employed as capital in such trade, profession, employment or vocation.'23. ..... unpaid purchase money,(b) so far as it consists of assets being debts due to the business, the nominal amount of those debts subject to any reduction which has been allowed or is allowable in respect of these debts under the indian income tax act, 1918,and(c) so far as it consists of any other assets which have not been acquired by purchase, the value of the assets at the time when they became assets of the business, subject to any proper deduction for depreciation:2. ..... 6,48,379-4-0 and received due notice thereof from the collector of income tax (exhibit b). .....
Tag this Judgment!Court : Mumbai
Reported in : (1921)23BOMLR701
..... of the 31st march, 1917, and of the high court of the 7th march, 1918, should be set aside, and that the prayer of the appellant for the recovery of the decree amount by attachment and sale of the defendants' immoveable properties referred to in the application should be granted, and that the appellant should receive from the respondents his costs in the court below and of this appeal and they will humbly advise his majesty ..... of the execution of the decree being barred by limitation was in fact before the court (as is shown also by the pleadings) on that occasion, but that the judge at the time was aware of it, and that his decision included (as legally must have been the case) the rejection of this plea.7. ..... the actual sale of the village, the further amount recoverable from the first and second defendants under the decree became definitely ascertained, and on the 9th march, 1914, the then plaintiffs proceeded with the execution of ..... to obtain the attachment of such properties of the respondents as were available to him in execution, and during the year 1916 various claims to the property were put forward by him and adjudicated upon by the subordinate judge, and finally the matter came before the subordinate judge and he dealt with it by an order on the 31st march, 1917.8. ..... his judgment reads as follows :-the transfer of the decree in favour of the petitioner is recognized and the petitioner allowed to execute the decree...petitioner may file a fresh application for attachment.6. .....
Tag this Judgment!Court : Mumbai
Reported in : (1921)23BOMLR718
..... may be certain cases in which it is impossible to define in money value the exact character of the dispute; there are questions, as for example, those relating to religious rights and ceremonies, to caste and family rights, or such matters as the reduction of the captital of companies as well as questions of wide public importance in which the subject-matter in dispute cannot be reduced into actual terms of money. ..... invoked in the hearing of this appeal, nor is there anything to show that the discretion conferred by section 109(c) was invoked or was exercised their lordships think it should be brought to the attention of the indian courts that these certificates are of great consequence, that they seriously affect the rights of litigant parties, and that they ought to be given in such a form that it is impossible to mistake their meaning ..... appellant that 'decreed' in that section means decreed under that act and that no former decree could have ..... that question was this: section 52, sub-section 3, provides that: 'puttahs and muchalkas accepted, exchanged or decreed for any revenue year shall remain in force until the commencement of the revenue year for which fresh puttahs or muchalkas are ..... should state the grounds of appeal, and pray for a certificate that either as regards amount or value and nature, the case fulfils the requirements of section 110, or that it is otherwise ..... section(c) of section 109 of the civil procedure code contemplates that such a state of things exists, and .....
Tag this Judgment!Court : Mumbai
Reported in : (1921)23BOMLR713
..... ownership of the jewels was the case made in the plaint: the cause of action was alleged to have arisen when the receiver took possession of them; and the decree sought was delivery of the jewels or payment of their value conformably to section 208 of the code of civil procedure, which deals with a suit for delivery of specific moveables on the ground of property.15. ..... the effect of that exhibit was considered by this board in a suit brought by the present plaintiff' to establish her claim to a village called repudi, and it was there held, in view of this exhibit, the conduct of the parties and the other circumstances of the case disclosed in the evidence that there was a contract to the village which could be enforced in the plaintiff's favour.12. ..... though it has always been the plaintiff's case that large presents of jewels had actually been made to her as a result of this arrangement, she and her husband felt that as the jewels still remained in the rani's possession, some written regard was necessary as evidence of their ownership. ..... the main question for determination in this appeal is whether the plaintiff has proved her right to the jewels she claims, and in view of the concurrent findings of the courts, the contest is now limited to the jewels included in the large presents of valuable jewels alleged in the plaint to have been made to her by rani papamma from time to time ( ..... relief was also sought as to the income of certain villages with interest.3. .....
Tag this Judgment!Court : Mumbai
Reported in : (1921)23BOMLR705
..... imprisonment of either description for a term which may extend to ton years'; and section 59, which applies to every case where an offender is punishable with imprisonment for a term of seven years or upwards, authorises the court which sentences such offender, instead of awarding sentence of imprisonment, to sentence the offender to transportation for a term not less than seven years and not exceeding the term for which by the code he is liable to ..... the appellants were convicted under section 304(1) of the indian penal code of culpable homicide not amounting to murder, and were sentenced by the sessions judge ..... although the crime committed was no doubt of a very grave character, and it may be that the high court, if the legal objection to a sentence of transportation for fourteen years had been brought to their notice, would have passed a life sentence, their lordships cannot assume that this would have been done, and it is no part of their duty to consider whether a higher sentence than that actually ..... appeal to the high court of judicature at madras, that court affirmed the conviction and, on the application of the public prosecutor for revision of the sentences, enchanced ..... to ' review or interfere with the course of criminal proceedings unless it is shown that, by a disregard of the forms of legal process, or by some violation of the principles of natural justice, or otherwise, substantial and grave injustice has been done' (in re abraham mallory dillet (1887) 12 app. .....
Tag this Judgment!Court : Mumbai
Reported in : (1921)23BOMLR709
..... not only on the construction of the written matter complained of, but also on the local conditions obtaining at the time of publication and a just appreciation of the effect which the publication under those conditions of the articles in question would be calculated to produce; and the board could not revise the conclusions of the local tribunal on facts of this nature without putting themselves into a position which they ..... in consequence of these paragraphs and articles, with the offence above described, and also with an offence under rule 25 of the defence of india rules; and on the 28th may judgment was delivered convicting him of the offence under section 124a of the indian penal code and pronouncing sentence as above. ..... martial law was bad in law and wholly unconstitutional; and (2) that on a reasonable construction of the articles complained of the appellant was not guilty of the offence of sedition as defined by section 124a of the indian penal code.5. ..... careful one and their lordships do not find that the section was in any ..... was charged, their lordships have carefully considered the judgment delivered by the president of the commission, with a view to ascertaining whether the commission properly construed the section and gave proper weight to its terms and to the explanations annexed to it. ..... , by a court of commissioners sitting at lahore under ordinance i of 1919, and having the powers of a summary court-martial, of an offence under section 124 a of the indian penal code, i.e. .....
Tag this Judgment!Court : Mumbai
Reported in : (1921)23BOMLR698
..... or guardian for the suit shall, without the leave of the court, enter into any agreement or compromise on behalf of a minor'; but by the code as it was originally passed it was expressly enacted that section 462 shall not apply to any minor for whose person or property a guardian or manager has been appointed by the court of wards or by the civil court under any local law.2. the position, therefore, under ..... . the court of wards act of bengal is admittedly a local law within the meaning of that section, and, as already pointed out by the provisions of that law before the passing of the codes of 1888 and 1890, the guardian so appointed was the only person who could assent to the agreement for the compromise of the litigation, and that agreement, when assented to was necessarily recorded under section 375, and there is nothing in the later provisions ..... . alterations were made in that code in 1888 and 1890, and instead of excluding in terms sections 400 to 462, as provided in the earlier code, section 464 extended it by providing that:-nothing in this chapter applies to a sovereign prince or ruling chief suing or being sued in the name of his state or being sued by direction of the governor-general in council or a local government ..... section 375 of the civil procedure code of 1882 provides that if a suit is wholly or in part compromised by any lawful agreement, such agreement shall be recorded 'and the court shall pass a decree in accordance therewith so far as it relates to the suit, and .....
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