Court : Mumbai
Reported in : AIR1946Bom7; (1945)47BOMLR664
..... which section 195 was enacted, the widest possible meaning should be given to the word 'court' as occurring in that section. having regard to the object of amending a. 195 of the criminal procedure code requiring a complaint from a court, instead of its mere sanction, for the prosecution of any offence committed in relation to that court ..... of criminal procedure at all, but was a mere administrative order made by the magistrate for the purpose of facilitating police work and police statistics. before the amendment of. section 195 of the criminal procedure code in 1923, the sanction of the court was sufficient and no complaint by the court was required and in that case ..... sanction or complaint of the court itself was necessary for a prosecution of the informant, under section 211 of the indian penal code, even in respect of the false charge made to the police. after the amendment of the criminal procedure code in 1923 instead of the sanction of the court a complaint in writing by the court or .....
Tag this Judgment!Court : Mumbai
Reported in : (1945)47BOMLR737
..... . the question can be briefly stated. it is whether the word 'discontinued' in section 25(3) of the indian income-tax act, 1922 (hereinafter called 'the 1922 act'), as amended by the indian income-tax (amendment) act, 1939 (hereinafter called 'the amending act'), means only a complete cessation of the business or whether it also includes the case of discontinuance of the business ..... applicable.' a new sub-section (4) is introduced' which is in the following terms:(4) where the person who was at the commencement of the indian income-tax (amendment) act, 1939 (vii of 1939), carrying on any business, profession or vocation on which tax was at any time charged under the provisions of the ..... indian income-tax act, 1918, (vii of 1918), is succeeded in such capacity by another person, the change not being merely a change in the constitution of a .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1947Bom370; (1947)49BOMLR160
..... manner as a decree of such. court. subsequent to the decision of the learned district judge in this appeal section 59(1) (a) has been amended in 1943 by act xvi of 1943. the amended section reads thus:-(1) every order passed by...the registrar or his nominee...under section 54... shall, if not carried out,(a) on a certificate ..... to execute an award passed in its favour after obtaining the necessary certificate from the registrar under section 59(1) (a) is governed by the provisions of the indian limitation act. it is also not disputed before us that if article 182 applies to the present application, the darkhast is in time. similarly, if article 181 applies, the ..... an application for execution of that award had been made and it was held that such an application would be governed by article 183 of the indian limitation act. under is. 15 of the indian arbitration act it is provided that the award when filed in a court becomes enforceable 'as if it were a decree of the court'. dealing with the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1927Bom594; (1927)29BOMLR1336
..... hewson : air1924bom397 . it was laid down by this court in wilkinson v. wilkinson : air1923bom321 that the indian courts have no jurisdiction to dissolve the marriages of persons who are not domiciled in india. by the recent indian divorce (amendment) act 1926 this is now enacted as part of the statutory law of this country. consequently, the learned judge ..... marriage has now been proved. this was a marriage between native christians, and it is sufficient to refer to sections 60 and 61 of the indian christian marriage act 1872. the latter section makes a particular certificate conclusive proof of the performance of the marriage. we have that certificate in the present case in ..... place for the performance of christian marriages, and whether the marriage was performed by a duly licensed person in pursuance of the requirements of the indian christian marriage act 1872, we do not know. but i do unhesitatingly say that in every divorce case that has hitherto come before me in this high court .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1943Bom110; (1943)45BOMLR136
..... the re-assessment purported to be covered by that order. subsequently, the commissioner of income-tax, central, who had been appointed by the central board of revenue under the amended act, made various orders, including one of july 12, 1939, which are discussed in my judgment in dayaldas kushiram v. commissioner of income-tax, central, (1939) 42 bom ..... respect to that, but that view is rather negatived by the subsequent order made by the commissioner on april 1, 1939, under the act as then amended, whereby under section 5(5) of the amended act the income-tax officer, c ward, section ii, was appointed to hold charge of the duties of the income-tax officers of the ..... , c ward, section ii, which was one of the divisions of bombay city for the purposes of the indian income-tax act made by the commissioner of income-tax, bombay, sind and baluchistan, under section 5 of the act before the amendment of 1929, on october 21, 1938, the commissioner of income-tax, bombay, sind and baluchistan created a .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1943Bom116; (1943)45BOMLR159
..... rightly held that the joint family property of the petitioner and his sons has not been partitioned in definite portions within the meaning of section 25a(1) of the indian income-tax (amendment) act, 1922?2. the facts giving rise to the question have never been in dispute. the assessment year is the year 1939-40, and down to july 3, ..... they had distinctly in mind the dayabhaga system, under which no division in interest is necessary.17. in my opinion, on the words of section 25a of the indian income tax act we ought to answer the question put to us in the affirmative, because there has been no physical division of the joint family property. the authorities in india ..... 22, 1934, toy mr. justice addison and mr. justice sale, is saligram ramlal v. commsr. of income tax, and the bench held that section 25a of the indian income-tax act contemplates an actual partition by metes and bounds of the joint family property, and not a mere change of the coparcenary to a tenancy in common by a severance .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1943Bom122; (1943)45BOMLR168
..... , therefore, is whether in respect of the assessment proceedings, which were pending on april 1, 1939, this proviso barred a right of appeal given by the amending act of 1939. in this connection the words of the proviso, in my opinion, are very clear. they only debar an appeal in respect of an assessment made ..... appellate assistant commissioner against the assessment order dated january 3, 1940, under section 23(4) of the act ?the position is that assessments under section 23(4) of the indian income-tax act, 1922, were not appealable, until the act was amended on april 1, 1939, when, for the first time, such orders became appealable. seeing that the ..... exhibit l, may have introduced the same provisions after the passing of the government of india act, still the commissioner (central) appointed without reference to area was an officer who first came into existence under the amendment to the indian income-tax act on april 1, 1939, and, therefore, it is said that the power to appoint income .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom90; (1939)41BOMLR1310
..... the drafting of the amending acts, it cannot have been intended to make the amendment of the transfer of property act retrospective, and to make the consequential amendment of the registration act non-retrospective, and one has to consider which of the amending acts represents the true intention of the legislature.13. it seems to me that the amendment of section 49 of the indian registration act was only passed ex ..... abundante coutela and was not necessary, and the fact that that amendment was not made .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1941Bom158; (1941)43BOMLR122
..... 70 of the indian penal code, mean that so far as limitation i.e. the period during which the fine ..... from certain dates. it does not prescribe any period of limitation for taking out execution. that is provided for in the indian limitation act, and, if it was the intention of the legislature that the provisions of the indian limitation act were to apply, it would have expressly stated that the warrant, which was deemed to be a decree, was to be ..... governed for the purpose of execution by the indian limitation act. but the fact that it does not say so, and the further fact that there has been no amendment or alteration in section .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1940Bom65; (1940)42BOMLR10
..... may be prescribed by rules.section 29 enables the provincial government to make rules for carrying out the purposes of the act.4. by an amending act xvii of 1939, called the bombay finance (second amendment) act, 1939, the urban immoveable property tax was made a first charge upon the building or land affected thereby and upon ..... learned advocate general taxes on lands and buildings have been known to indian legislatures for over fifty years, and find place as such in the municipal acts passed by the different provinces. under the government of india act of 1915 (as amended by the act of 1919) and the devolution rules framed thereunder the provincial legislatures had ..... character of the tax. the fact that under the indian income-tax act properties wherever situate have to be taken into account is because it is an act of the imperial legislature while the jurisdiction of the province is limited to the provincial boundaries. the amending (bombay) act xvii of 1939 which made the tax a charge .....
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