Court : Mumbai
Reported in : 25Ind.Cas.333
..... used in the definition clause of section 195 of the criminal procedure code. 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 ..... 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 ..... is, it seems to me, a reasoning which, if applied to this case, would inevitably lead to the conclusion that an income-tax collector is a 'court' he is empowered to summon witnesses, to take evidence and under the oaths act he consequently may administer an oath. i cannot myself believe that if giving false evidence on oath to an .....
Tag this Judgment!Court : Mumbai
Reported in : (1915)17BOMLR1080
..... the word would have been understood amongst ordinary englishmen the day after the statute was passed: see reg. v. commissioners of income tax (1888) 22 q.b.d. 296 which was affirmed in commissioners for special purposes of income tax v. pemsel [1891] a.c. 531 and the fusilier(1864) 34 l.j.p.m 25, where dr. lushington said ..... of this court. those dicta, therefore, require careful consideration. in queen. empress v. kanji bhimji i.l.r. (1892) bom. 184, decided soon after the amendment act, while parsons j. held that it was a question of fact for determination in each case whether account books were instruments of wagering; telang j. doubted whether they could ever ..... with diffidence. speaking for myself, then, i agree with the decision in emperor v. lakhamsi. 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.' the whole argument has .....
Tag this Judgment!Court : Mumbai
Reported in : 34Ind.Cas.198
..... of seizure of the books by the mamlatdar against the will and inspite of the protests of the plaintiff.14. that being so, the seizure was unauthorized and wrongful. the income-tax act does not contemplate such a thing. the view of the trial judge is expressed in paragraph 30 of his judgment. he finds there was no protest on the part of ..... at once left off the books there and went away. i had not abused any one at this time either.'i had not issued on him a notice under the income-tax act. he did not protest to my taking away the books.12. i agree, therefore, with the trial judge that the mamlatdar took the account-books for ..... trial judge writes:now, the evidence 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. and the plaintiff thereupon handed over the books to him, without a protest. i do not think, i can call this removal an attachment or seizure without the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1917Bom113; (1917)19BOMLR665; 41Ind.Cas.968
..... determined to distribute in dividends' but will assume in the first instance that that article referred to net profits only.9. now, turning to the acts, i mean the english income tax acts and the indian income tax acts, one finds these points of similarity. in both cases it is the company by its proper officer who has to make a return of the ..... palmer's company precedents, 11th edn., vol. i, p. 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. price (1917) a.c. 115 ..... been urged by mr. kanga in his forcible argument for the plaintiff that the provisions of the english income tax acts are entirely different from the indian income tax acts and that the liability in england of the preference shareholders for the payment of the tax rests on the fact that the company is taken to pay on their behalf and that that is .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1918Bom88; (1918)20BOMLR839; 47Ind.Cas.642
..... 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. pemsel [1891] a.c. 531 and therefore the portions occupied by the resident students are exempt from taxation as they are exclusively occupied for ..... be considered a part of the college but must be regarded as a separate institution which every college must erect and maintain ; for the indian universities act, 1904, contemplates that the college authorities will provide accommodation in the college itself or in some convenient building near it for the residence of the ..... are the municipal commissioner and the municipal corporation for the city of bombay, seek to recover from the defendant, who is the present acting principal of the wilson college, municipal property taxes in respect of the buildings known as hostels belonging to that college. the wilson college is affiliated to the university of bombay. section .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR849; 57Ind.Cas.957
..... rupees. it is clear from illustration (a) that that could not be held to be only a small proportion within the meaning of section 14 of the specific relief act. it is true that even where the part which must be left unperformed forms a considerable portion of the whole, the purchaser has obtained specific performance in england; ..... a misuse of language to say that the part alleged to be unperformed bears only a small proportion to the whole in value. 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, ..... street no. 117, for the sum of rs. 7,41,000. our clients have brought to your notice that notice has been served on them under the land acquisition act for compulsory acquisition of a part of the property, namely, 160 sq. yds. or thereabouts, situate at armenian lane, and the sale is subject to the sanction of the .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR457
..... that the making of this register was for the ultimate purpose of determining whether or not the lands wore tax free. but it must not be forgotten that the preparation of this register was a great act of state, and its preparation and contents were the subject of much consideration under elaborately-detailed reports and minutes ..... of the villages in our zamin-dari jurisdiction, managing the said temples, matam. etc., and by spending certain moneys out of their own pocket in addition to the income . . . arc conducting in the said temples, inatamtta, etc.,' the worship, and that 'they have constructed tanks and have been performing the feeding charity and other ..... 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 .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR88
..... and must be dismissed with costs.heaton, j.3. i cannot conceive that when the legislature passed the income tax act they intended to express what the appellant says they have expressed. what he says is meant 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 ..... become exhausted when once he had made an assessment, and that any further assessment for the same year was illegal. 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 ..... it may be perfectly clear that the original assessment was made on an under-estimate of the income-tax payer's income. it would certainly revolutionize my conception of the .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)22BOMLR13
..... , before which his clients have been arraigned, is somewhat different to the atmosphere of their consulting chambers in ahmedabad. 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 a client consulted one ..... movement wrote as follows :i believe that it is the inherent right of a citizen to protest against such legislation by such constitutional methods and i have merely acted on that bonafide belief.23. of the rights of ordinary citizens however little need be said, for we are not dealing with the case of ordinary citizens. ..... as a pleader or an advocate, or to consider that it was improper that a pleader or advocate should remain as a practitioner of the court, although the acts complained of do not involve an imputation of general infamy or bad character. this pledge, however, can be said to involve, if not directly, certainly indirectly, .....
Tag this Judgment!Court : Mumbai
Reported in : (1920)ILR64Bom418
..... , before which his clients have been arraigned, is somewhat different to the atmosphere of their consulting chambers in ahmedabad. 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 a client consulted one ..... as a pleader or an advocate, or to consider that it was improper that a pleader or advocate should remain as a practitioner of the court, although the acts complained of do not involve an imputation of general infamy or bad character. this pledge, however, can be said to involve, if not directly, certainly indirectly, ..... be no doubt (at least i have none ) that suspension is merely a device to avoid the possibility of punishment falling on the satyagrahis in respect of acts directly or indirectly due to their teaching and influence, the actual perpetrators of which and the instigators of which are likely to meet with condign punishment.5. i .....
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