Court : Mumbai
Reported in : 1957CriLJ212
..... no. 2 referred to a note at page 529 of volume i of chitaley's code of criminal procedure, which questions the authority of mahomed hasham v. mahomed shami (a) (cit. sup.). mudholkar j. also referred to kapoor chand v. suraj prasad : air1933all264 and nandkishore prasad v. radhakishun : air1943pat124 , which took the contrary view.5. on the question ..... of the code of criminal procedure does not really arise for consideration. the only question that arises is whether once a valid preliminary order is passed the magistrate acting under section 145 has any power to specify more property as the subject of dispute and proceed to pass orders regarding that property.8. the revision is directed ..... ilr 27 all 296 and siv narayan v. satish chandra 24 cwn 621 : air 1920 cal 344 both of which were distinguished in ratan singh's case (f) (cit, sup,).12. in the present case, as has been shown above, the subject-matter in dispute has been specified in the clearest possible terms in the order-sheet dated .....
Tag this Judgment!Court : Sales Tax Tribunal STT Mumbai
Reported in : 19567STC448Tribunal
..... agent, i.e., the company. this conclusion appears to be supported by the recent decision of the high court in s.k.f. ball bearing v. commissioner of income-tax, bombay city [1956] 29 i.t.r. 479.11. we are, accordingly, unable to agree with the collector that the supplies in question represent sales attracting the provisions ..... the goods. the learned chief justice said that a commission agent doing this kind of business would, in his opinion, fall within the definition of "dealer" in the sales tax act. at the same time he agreed with the decision of satyanarayana rao, j., in the case of government of madras v. veerabhadrappa i.l.r. (1951) mad. ..... plaintiffs) carried on independent business of their own and also a commission business. "it was indeed common ground and amply supported by the evidence that the plaintiffs were acting as agents for several seller principals who entrusted them with goods for sale at specified prices". the evidence showed that the firm of the plaintiffs had 100 to .....
Tag this Judgment!Court : Sales Tax Tribunal STT Mumbai
Reported in : 19567STC510Tribunal
..... amount of rs. 3,762-14-3 under section 11(2) of the hyderabad general sales tax act, 1950.3. hiranand ramsukh is the selling commission agent on behalf of resident and non-resident ..... 1954] 5 s.t.c. 462 and contended that any amount whatsover collected by the dealer from his constituents in the name or in the guise of tax shall be paid over to the government. with great respect to their lordships of the travancore-cochin high court, we do not find ourselves concurrent with the ..... 1. shri bhagwat patil, income tax and sales tax practitioner, on behalf of the appellant, and sales tax officer, iii circle, on behalf of the department, appeared. heard their arguments.2. shri hiranand ramsukh has filed this appeal against the decision of the learned deputy commissioner, appellate, who upholding the assessment of the sales tax officer ordered to remit the .....
Tag this Judgment!Court : Mumbai
Reported in : (1956)IILLJ273Bom
..... council employees' union of australia v. melbourne corporation 28 c.l.r. 508; - (p. 201) 'the question of profit-making may be important from an income-tax point of view, as in many municipal cases in england; but from an industrial dispute point of view, it cannot matter whether the expenditure is met by fares from ..... who can be called workmen carrying out a trade or business. the tribunal therefore cannot exercise jurisdiction with regard to all the employees under the industrial disputes act and the reference of dispute with regard to all the employees of the municipality for adjudication to the tribunal is therefore invalid and without jurisdiction.' 3. ..... this industrial dispute between the islampur municipality, urun-islampur, and the workmen employed under it was referred to me for adjudication under s. 12(5) of the industrial disputes act, 1947, by government of bombay, development department order no. aju/1335, dated 27 october 1955. * * * 2. in para. 3 of the written statement the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1956Bom715; (1956)58BOMLR801; ILR1956Bom940
..... language in section 18 must result in a contrary conclusion being taken as to the liability of the transferor. the sales tax act and the income-tax act, as we have said before, are not in pari materia.the particular section to which reference has been made by the sales ..... is not possible to take the view that section 18 absolves the transferor of the liability to pay the tax which liability has been incurred by him by reason of section 5.the tribunal has referred to certain provisions of the income-tax act and considered the language used by that statute to come to the conclusion that failure to use similar ..... tax tribunal, viz., section 26, deals with the rather complicated machinery of assessment of partnerships and partners before and after discontinuance of the partnership and draw any inference from .....
Tag this Judgment!Court : Mumbai
Reported in : [1956]7STC704(Bom)
..... language in section 18 must result in a contrary conclusion being taken as to the liability of the transferor. the sales tax act and the income-tax act, as we have said before, are not in pari materia. the particular section to which reference has been made by the sales ..... is not possible to take the view that section 18 absolves the transferor of the liability to pay the tax which liability has been incurred by him by reason of section 5. the tribunal has referred to certain provisions of the income-tax act and considered the language used by that statute to come to the conclusion that failure to use similar ..... tax tribunal, viz., section 26, deals with the rather complicated machinery of assessment of partnerships and partners before and after discontinuance of the partnership, and to draw any inference .....
Tag this Judgment!Court : Mumbai
Reported in : [1957]31ITR136(Bom)
..... at 31st december, 1946, showed a surplus of rs. 37,429, and the question that arose was the proper mode of ascertaining the profits or income of this company in accordance with the schedule to the income-tax act. 2. now, there is no dispute with regard to the application of rule 2. for that purpose the surplus for the inter-valuation period ..... policy-holders. this fund cannot be utilised for any other purpose except for the purpose of meeting these liabilities, and there is also an obligation upon the insurer under the act. when the actuarial valuation was made as at 31st december, 43, a deficit was discovered in this fund; in other words, the company was not in a position to ..... the insurance company that this amount is credited to the life fund. rule 3 (a) postulates some action on the part of the insurance company which is a voluntary act and which arises out of the volition of the company. in other words, there must be a disposal surplus which it would be open to the company to dispose of .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1956Bom736; (1956)58BOMLR882; ILR1957Bom19
..... at 31-12-1946 showed a surplus of rs. 37,429/-, and the question that arose was the proper mode of ascertaining the profits or income of this company in 'accordance with the schedule to the income-tax act.2. now, there is no dispute with regard to the application of r. 2. for that purpose the surplus for the inter-valuation period has ..... of the insurance company that this amount is credited to the life fund.rule 3(a) postulates some action on the part of the insurance company which is a voluntary act and which arises out of the volition of the company. in other words, there must be a disposable surplus which it would be open to the company to dispose of ..... utilised for any other purpose except for the purpose of meeting these liabilities, and there is also an obligation upon the insurer under the insurance act to invest this fund in the manner provided in the act.when the actuarial valuation was made as at 31-12-1943, a deficit was discovered in this fund, in other words, the company was .....
Tag this Judgment!Court : Mumbai
Reported in : [1957]31ITR376(Bom)
..... ?(2) in the alternative, whether the said sum of rs. 1,90,841 was an allowable deduction as a loss under section 10 (2) (xv) of the indian income-tax act or as a loss incidental to the assessees business ?'mr. palkhivala has strenuously argued the second question and has contended that as far as the second question is concerned he ..... of the court was delivered bychagha, c.j. - the tribunal has submitted a statement of the case as required by us under section 66 (2) of the income-tax act, and the statement disclosed the following facts. the assessee suffered losses in bullion in the year of account. he dealt in this commodity both on his own account ..... that those debts became irrecoverable in some other year by reason of the provisions of the income-tax act. we strongly with to urge upon the government and the taxing authority the necessity of some provision in the law whereby it would be open to the income-tax officer, if the debt is held to be irrecoverable in a particular year, to permit .....
Tag this Judgment!Court : Mumbai
Reported in : [1957]31ITR284(Bom)
..... was passed on the 16th of march, 1953, and in this order of re-assessment the income of the assessee from his business in shares was taken rs. 1,11,271. it ..... 34, and the notice dealt with certain notional income which was sought to be added to the income of the assessee in respect of dividends of certain company of which the assessee was a director. the dividends were notional dividends under the provisions of section 23a of the income-tax act. the order of re-assessment under section 34 ..... up for consideration in those proceedings. but what mr. palkhivala says, and rightly says, is that when the income-tax officer under section 34 ignores a direction given by the income-tax officer when making the original order and acts contrary to that direction, he has a right of appeal to the appellate assistant commissioner against the action of .....
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