Court : Mumbai
Decided on : Jul-06-1961
Reported in : AIR1962Bom205; (1962)64BOMLR188
..... act of 1952 was amended to include sections 162 to 184 indian penal code, with the result that the court of the special judge will the a ..... court of exclusive jurisdiction for trying offences even under section 162 to 164 indian penal code. so far as investigation into ..... particular by section 5a thereof. originally, section 6 of the act of 1952, as it stood before its amendment in 1958 provided that the special judge is to be appointed for trying offences under section 161, section 165 or section 165a indian penal code or sub-section (2) of section 5 of the act of 1947. clause (a) of section 6 of the .....
Tag this Judgment!Court : Mumbai
Decided on : Aug-03-1961
Reported in : AIR1962Bom243; (1962)64BOMLR16; ILR1962Bom371
..... of what is known as abundant caution. the statement of object contained in the bill, which later on became the amending act, explains the necessity of amending section 5 as follows:'. . . . . .to amend section 5 of the act so as to expressly provide that breach of a condition of the licence is also an offence punishable under the ..... abettors are concerned, mens rea will be an essential part of the offence of contravention. in that connection, he referred to the provisions of section 107, indian penal code and argued that aiding or abetting must be intentional. in the view that we have taken above, it is not necessary to pronounce any verdict ..... is laid down in that section to the following effect:'in this act, and in all central acts and regulations made after the commencement of this act, unless there is anything repugnant in the subject or context . . . . .'although, therefore, the definition contained in section 107, indian penal code, will be applicable, it is necessary to find out .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-05-1961
Reported in : [1962]44ITR16(Bom)
..... a partnership firm doing business in bombay. the income-tax officer had assessed the appellants under section 23 (3) read with section 34 (i) (a) of the indian income-tax act for the assessment year 1947-48. he included in the assessable income a sum of rs. 85,000 as the income of the appellants from some undisclosed sources. ..... after 31st march, 1951, the remedy available to the income-tax department to assess the income, which had escaped assessment, had become time barred before the section was amended and that consequently, no action can now be taken in order to assess such income. he has relied on the decision of this court in prashar v. vasantsen dwarkadas ..... in which it was held that where the remedy available to the income-tax officer had become barred under section 34 before its amendment in 1953, the vested right of the assessee could not be affected except by clear and express terms used by the legislature, and that the legislature did not .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-24-1961
Reported in : (1962)64BOMLR287
..... for the above purposes and, therefore, the bye-laws were framed, for the first time under the provisions of section 179(1)(1) of the municipalities act in 1944. there were subsequent amendments in 1945 and 1951. the appellant-committee's case is that the power to insist on the licence being taken for the use of the river water by ..... quantity of water which is likely to be taken per year shall be determined by the committee possibly in advance for every year. there were subsequent amendments to these rules in 1912. by the amended rules, rule 3 required a licence to be issued on payment of a fee to be fixed by the committee and this licence fee was to ..... authorities, their lordships observed as follows in para. 19:that the word 'vest' is a word of variable import is shown by provisions of indian statutes also. for example, s, 56 of the provincial insolvency act (5 of 1920) empowers the court at the time of the making of the order of adjudication or thereafter to appoint a receiver for the .....
Tag this Judgment!Court : Mumbai
Decided on : Mar-09-1961
Reported in : [1962]45ITR6(Bom)
..... on the amount in dispute (namely,under section 66 of the indian ... the difference between the amountincome tax act, 1922. actually assessed andamount admitted by the assessee asassessable) subject to the minimumfee of fifty rupees.'---------------------------------------------------------------------- 5. by a subsequent amendment, the portion of the article in the third column was amended, and the said amended article now reads as follows : ---------------------------------------------------------------------1 2 3---------------------------------------------------------------------'16 application .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-04-1961
Reported in : AIR1962Bom260; (1962)64BOMLR135; [1962(4)FLR294]; (1962)ILLJ464Bom
..... the said amendment became effective only from 1st april 1958, and that when the said demands which ultimately resulted in ..... of the work ' wages' in section 2(vi) of the payment of wages act did not include any remuneration to which the person employed was entitled to in respect of overtime work, but that the said definition was amended by the payment of wages (amendment ) act, 1957, so as to include in 'wages' payment for overtime work, that ..... of the petitioner as also of the other employees of the second respondent working in the factory of the second respondents are governed by the indian factories act, 1948, under the factories act the ordinary working hours at all relevant times were nine hours per day and forty-eight hours per week. the petitioner and the other .....
Tag this Judgment!Court : Mumbai
Decided on : Oct-12-1961
Reported in : AIR1962Bom254; (1962)64BOMLR213; [1962]45ITR223(Bom)
..... dying before assessment, that liability was inchoate only and crystallized into an enforceable liability for the first time on the passing of the amendment act. it is, therefore, not quite accurate to say that the amendment act merely deals with machinery; it does for the first time impose an enforceable liability. the principle which must always be applied in ..... as a part b state in the first schedule to the constitution of india 1950, which came into force on 26th january 1950. thereafter the indian finance act of 1950 amended the indian income-tax act in certain respects and made it applicable to the whole of india except the state of jammu and kashmir. in may 1950 the respondent was ..... of rajasthan in the year 1949-50. it is to be noticed that the assesse, whose income was being brought to tax, was alive on the date the indian finance act of 1950 was enacted. the question, which we have to consider, was not, therefore, the subject-matter of that decision.(14) mr. joshi read to us .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-18-1961
Reported in : (1961)63BOMLR1011; [1963]47ITR214(Bom)
..... on the first day of april, 1949. section 5 provided that the amendments specified in the first schedule shall be made in the indian income-tax act, 1922, and shall be deemed to have been made therein with effect from the 1st day of april, 1949. the ..... this ordinance, were extended and brought into force in all the merged states. sub-section (2) of section 3 of the ordinance provided that the indian income-tax act, 1922, and the indian finance act, 1949, and all rules and orders made thereunder, shall operate as if they had been extended to and brought into force in all the merged states ..... amendment to the income-tax act, mentioned in the schedule, introduced a proviso to clause (3a) of section 2 of the income-tax act, i.e., the definition of 'british india .....
Tag this Judgment!Court : Mumbai
Decided on : Sep-13-1961
Reported in : (1962)64BOMLR201; [1962]46ITR1023(Bom)
..... effect, that the exemption given by the notification issued in 1922 had become obsolete by reason of the subsequent amendments in the income-tax act. the petitioner, therefore, filed an application to the then high court of judicature at nagpur for an appropriate writ under articles 226 and 227 of the ..... to consider the nature of the claim made on behalf of the petitioner which is based on the notification first issued on march 21, 1922, and thereafter amended from time to time. the relevant portion of the notification reads thus : 'the following classes of income shall be exempt from the tax payable under the said ..... , that was exempt from assessment by reason of the provisions of notification no. 878-f, dated march 21, 1922, as amended from time to time up to date, issued under section 60 of the income-tax act by the central government. the income-tax commissioner refused to interfere with the order passed by the income-tax officer holding, in .....
Tag this Judgment!Court : Mumbai
Decided on : Dec-12-1961
Reported in : AIR1962Bom263; (1962)64BOMLR274; ILR1962Bom483
..... of the code of criminal procedure.(5) it is argued that whatever be the position under the criminal procedure code, inasmuch as s. 3 of the prevention of corruption act, has been amended and the offences under ss. 161 to 165 are taken out from s. 3, it must be deemed that to that extent the provision of the criminal procedure code ..... 1) this is an appeal by the accused who has been convicted by the learned special judge nanded, under s. 161 of the indian penal code and s. 5(2) of the prevention of corruption act, 1947., for each of which offences he has been sentenced to one year's rigorous imprisonment and the sentences are directed to run ..... ss. 161, 165 and 165a of the indian penal code, shall be deemed to be cognizable offences for the purposes of the code of criminal procedure, 1898, notwithstanding anything to the contrary contained therein. thereafter, by act 26 of 1955, s. 114(b), in respect of ss. 161 to 165, necessary amendment was made in the criminal procedure code by placing .....
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