Court : Mumbai
Reported in : (1888)ILR12Bom247
..... find the shevaks in 1861 (exhibit 264) petitioning the government of bombay for a remission of income-tax, on the ground that the revenue derived from the offerings was primarily the property of the idol. ..... offerings made at the shrine, the cattle, and even the land presented by devotees are, they assert, their property free from any secular obligation, as none has ever in practice or in the intention of the donors been annexed to the gifts ..... lastly, should there appear to be a surplus of revenue that may reasonably be counted on as durable, he will frame a scheme for the disposal of such surplus or a part thereof consistently with the general purpose of the foundation and complementary to the arrangements ..... income of the temple having, as they say, largely increased, and being wrongly or unduly appropriated by the defendants, called generally the shevaks (or ministers), to their personal purposes, they pray for the appointment of a receiver for the exaction from the defendants of accounts of their management, for the delivery up by them of all property appertaining to the temple, for an inquiry into their conduct as ministers of the idol, and for the construction of a scheme ..... by section 26 of the indian joint stock companies' act, vi of 1882, the society may get itself constituted accordingly under the act. ..... he will draw up a scheme for the future management of the temple and its funds, giving due consideration to the established practice of the institution and to the position of .....
Tag this Judgment!Court : Mumbai
Reported in : (1888)ILR12Bom638
..... -where the learned judge follows the english decisions, and says: 'it is no part of the duty of a judge, under section 43 of the trustees' and mortgagees' act, to give any opinion on a point on the decision of which may depend questions of right or title. ..... client, he appeared on notice, and he is entitled to his cost of appearance in chambers, but exclusive of his affidavits, which ought not to have been filed. ..... i cannot 'discuss any details as to amount or particular work to be done, as under this section of the act i have no controlling power. ..... now reading the section under which i am asked to act by the light of the above decisions, i must reply to these questions as follows: (a) so far as this question involves a decision on the construction of the will to the effect that lakshmibai is the trustee of the property, i cannot answer ..... 143 declined to give an express opinion on the details of a scheme to raise money for repairs and permanent improvements, and his language might be adopted ipsissimis verbis in this present ..... under that section a trustee may apply, without instituting a suit, to any judge of the high court for his opinion, advice or direction, and by acting on such opinion the trustee is deemed to have properly discharged his ..... regards costs, i think the petitioner and the advocate general are entitled to their costs out of the fund, to be taxed as between attorney and client. ..... a sufficient income for the trust would be probably obtained if the land were let for building .....
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR245
..... plaintiffs, however, allege that it is null and void on two grounds :-(1) that yemnabai did not at any time during her life-time act as trustee thereof but on the contrary continued to treat the properties comprised in the deed as her own and disposed of the income thereof at her pleasure without any reference whatever to the said deed of trust and (2) that there was no complete appropriation of the properties ..... there was no complete appropriation of the properties to charitable purposes, as required by the mahomedan law, to constitute a valid wakf, because the trust deed provides that part of the income should be devoted to the maintenance of the trustor yemnabai herself, and of some of her relatives named in the deed. ..... aware of the proceedings in that suit and of the fact that the first defendant in the present suit was claiming there as trustee these very properties from the second defendant, the plaintiffs took no steps to assert their rights but allowed the first and the second defendant to get a consent decree from the court establishing the trusts which the plaintiffs now seek to set aside. ..... reserve to herself the power of revoking the trusts specified in the deed and of withdrawing the property altogether from charity so as to enable her to deal with it thenceforth as owner she would have said so ..... life, and that the residue, after the deduction of a quarter for the payments of taxes and sundry repairs, shall be spent for one or more of the charitable purposes which are .....
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR268
..... not be such a transfer of possession to the person who would take by virtue of the power as was necessary to enable it to be validly exercised, their lordships say: ' it appears to follow from the first taker being allowed to have only a life-interest that his possession is sufficient to complete the executory bequest which follows the gift for life.'42. ..... held the immoveable property was not to be divided till after the death of shamji but that as to the balance of income if mahadev attained twenty-one he or his representatives should receive 3/4 thereof during shamji's lifetime the remaining 1/4 going to shamji ; that at the death of shamji leaving a son the house mentioned in clause 12 would be ..... adoption notwithstanding the provision that the house should be given to him by the executors on his attaining twenty-one but it is clear that if we regard possibilities the vesting might be delayed beyond the period allowed by section 101 and it is no answer to say that the son adopted was in fact living at the death of the testator.43. ..... be applied first in payment of the costs of the executor in this suit taxed as between attorney and client, secondly in payment of the taxed party and party costs of shamji and one day's costs of the plaintiff. ..... to it, as i consider the bequest in favour of a son of mahadev who might be adopted at any time after mahadev's death by a widow who might not have been living at the testator's decease is void under section 101 of the indian succession act. .....
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR477
order1. the court reject the application on the ground that it is of opinion that the income tax collector is not a court, within the meaning of section 476 of the criminal procedure code.
Tag this Judgment!Court : Mumbai
Reported in : (1906)8BOMLR501
..... of very great weight, the authority of which has never been called in question, lord justice, mellish laid it down that an acknowledgment to take the case out of the statute of limitations, must be either one from which an absolute promise to pay can be inferred, or, secondly, an unconditional promise to pay the specific debt, or, thirdly, there must be a conditional promise to pay the debt, and evidence that the condition ..... be shown to be the debtor to the other, was bound to pay his debt to the other, and it appears to their lordships that the inevitable deduction from this admission is that the respondent acknowledged his liability to pay his debt to motiram or his representative, if the balance should be ascertained to be against him.10 ..... the indian limitation act, section 19, however, says nothing about a promise to pay and requires only a definite admission of liability, as to which there can be no reason for departing from the english principle that an unqualified admission and an admission qualified by a condition ..... income tax ..... not in the record, but the reply, signed by the respondent and others is set out, and from it there can be no doubt that amongst the objections was one on the ground that the respondent owed ..... the meaning is 'even if there is a balance against the respondent that does not disqualify him from fulfilling the duties of an executor,' and it has been pointed out that what is relied upon here is an acknowledgment subject to the condition that an adverse balance .....
Tag this Judgment!Court : Mumbai
Reported in : (1907)9BOMLR1071
..... defendants 1 and 2, has argued that the 2nd defendant's interest in the trust property is not created by the deed of appointment-that the trust property vested in the 2nd defendant under the provision of section 75 of the indian trusts act (ii of 1882) and that in any event all that the deed of appointment conferred on the 2nd defendant was a mere right to demand a conveyance of the trust property in his favour. ..... to the passages cited by the advocate general from lewin it is tc be observed that what is stated there is based on the results of english cases which have been decided under the provisions of sections and sub-sections of the english conveyancing act 1881 and other statutory enactments. ..... to appoint any other person or persons to be a trustee or trustees in the place of the trustee or trustees so dying or going to reside abroad or desiring to retire or refusing or becoming incapable to act as aforesaid with liberty upon any such appointment to increase or diminish the original number of trustees and upon every such appointment the trust premises hereby settled shall be so transferred as to become vested in the new ..... of all parties appearing on the summons taxed between attorney and client will be paid out of the income of the trust property.23. ..... the advocate general informs me that the taxing master makes a difficulty about counsel's fees ..... i am under the impression that the taxing master does not make any such difficulty as is suggested and the advocate general is under the .....
Tag this Judgment!Court : Mumbai
Reported in : (1908)10BOMLR417
..... the testatrix in this case devised and bequeathed all her property to trustees upon certain trusts, the ultimate trust being ' to sell and invest the proceeds and to pay the income thereof from time to time to the roman catholic primate of all ireland for the time being, to be applied for the celebration of masses for the repose of the souls of my late husband, my ..... of a faith which i do not hold touching the very mystery of godliness; i could not impute to any individual professing the roman catholic religion that he regarded a gift of money for masses as a means of securing from such a sacrifice a private and exclusive benefit for himself alone as being much less than blasphemy, and as i understand the proved doctrine of the church, it would certainly be heresy. ..... in the great judgment he delivered in the house of lords in the case of the commissioners of income tax v. ..... section 2, which provided that ' from and after the commencement of this act her majesty's subjects, professing the jewish religion in respect of their schools-places for religious worship, education and charitable purpose, and the property held therewith, shall be subject to he same laws as her majesty's protestant subjects dissenting from the church of england are subject to, and not ..... the exclusiveness-the vagueness or the self-sufficiency of the principles religiously held by particular creeds, whether they rest on dogma or on conscience, cannot exclude those who profess any lawful creed from the benefits .....
Tag this Judgment!Court : Mumbai
Reported in : 1Ind.Cas.834
..... all reverence of a faith which i do not hold, touching the very 'mystery of godliness,' i could not impute to any individual professing the roman catholic religion that he regarded a gift of money for masses as a means of seeming from such a sacrifice a private and exclusive benefit for himself alone, as being much less than blasphemy; and, as i understand the proved doctrine of the church, it would certainly be heresy. ..... it can have no other guide upon that subject.the exclusiveness, the vagueness, or the self-sufficiency of principles religiously held by particular creeds, whether they rest on dogma, or on conscience, cannot exclude those who profess any lawful creed from the benefits of charitable gifts.it would be strange, indeed, if bequests for the promotion of total abstinence, or even vegetarianism; for the maintenance of a place of worship, or of a minister for a small congregation of peculiar people; for the dissemination of ..... macnaghten, in the great judgment he delivered in the house of lords in the case of the commissioners for special purposes of income tax v. ..... 59, section 2, which provided that 'from and after the commencement of this act her majesty's subjects, professing the jewish religion in respect to their schools--places for religious worship, education and charitable purposes,' and the property held therewith, shall be subject to the same laws as her majesty's protestant subjects dissenting from the church of england are subject to, and not further or .....
Tag this Judgment!Court : Mumbai
Reported in : (1908)10BOMLR994
..... the inquiry was resumed, in spite of this notice, on the 29th june 1904, when the government solicitor asked the collector to decide that salebhai was merely holding from government as a tenant on sufferance, that the land belonged to government, and that salebhai's estate was only entitled to that portion of the compensation which might be awarded for ..... as follows:-] though it was not strictly necessary for the purposes of the judgment i have summarized the history of the land in reference and the contentions of the claimant regarding his title at considerable length from the numerous documents which had been put in and the oral evidence as it may prove useful in the event of this case being taken to a higher court.19. ..... in the case of lands let out by government from year to year there is no difficulty in government resuming possession within a year by giving notice; but in the case of lands let out for a term of years it is difficult to see how the government can take action under the land acquisition act if it desires to put an end to the term, unless the words 'the compensation payable for the land' in section 11 canbe paraphrased into compensation for those interests in ..... market value has to be ascertained from the income of the land, the government demand, whether it be called pension tax, quit and ground rent or toka provided it be permanent, must be treated as an outgoing before the net income is capitalized. ..... the government demand is a tax on the land and not an interest in .....
Tag this Judgment!