Court : Mumbai
Reported in : (1949)51BOMLR677
..... with regard to super-tax. the tribunal rejected the contention of the assesses, and thereupon & reference has been made to us under section 66(1,) of the indian income-tax act; and two questions have been framed by the tribunal for our consideration.4. now the first contention of sir jamshedji is that in view of the decision of ..... assessment was made and before the amendment, which is as follows:subject to the provisions of this chapter, the total income of any individual, hindu undivided family, company, local authority, unregistered firm or other ..... , hindu undivided family, company, local authority, unregistered firm or other association of persons. when we come to section 56, the position is that the section has been amended in 1944, and we agree with sir jamshedji that, in order to determine the rights of the assesses, we must look at the section as it stood when the .....
Tag this Judgment!Court : Mumbai
Reported in : (1948)50BOMLR487
..... as gill was concerned) to be the necessary consent and sanction under section 270 of the government of india act, 1985, and section 197 of the code of criminal procedure as amended by the government of india (adaptation of indian laws) order, 1937. it is convenient to set out these sections. they are as follows:section 270 of ..... the government of india act, 1935.indemnity for past acts.-(1) no proceedings civil or criminal shall be instituted against any person in respect of any act done or ..... charge for believing that gill and lahiri had conspired to commit the offence which was the subject of that charge, so that under section 10 of the indian evidence act the notes made by lahiri were admissible in evidence against gill. that section, so far as relevant, provides that where there is reasonable ground to believe .....
Tag this Judgment!Court : Mumbai
Reported in : (1925)27BOMLR855
..... in respect of, such deduction.12. so far in regard to 'duty.'13. with regard to the other topic as to tariff valuation, that is dealt with by the indian tariff amendment act iv of 1916, in the following terms:-3, (2) the governor-general in council may, by notification in the gazette of india, fix, for the purpose of levying ..... below in holding that there is no justification for such an operation11. the contention depends upon the provisions of section 10 of the indian tariff act viii of 1894. the material part thereof, as amended by subsequent acts, is as follows:-in the event of any duty of customs...on any article being...decreased...after the making of any contract for ..... action. the parties who make forward contracts are not apprised of such changes, but have to wait for budget announcements. it is in this latter case that the indian act comes in to declare (to keep to the case in hand) that a change in the duty by decrease, the duty having been imposed between the making of .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1935Bom1; (1934)36BOMLR1136
..... of this nature has, however, been adduced by government. the notification by government declaring the association unlawful merely recited, in the words of the criminal law amendment act, that in the opinion of government the association had for its object the interference with the administration of the law or with the maintenance of law and ..... english law in a similar connection. it is true that the word 'misconduct' in legislation upon this subject appears for the first time in the indian bar councils act. under regulation ii of 1827, section 56, which is the first legislative enactment on the subject, the court can take action against a pleader accused ..... in england. in our opinion, the english cases provide no justification for restricting the natural meaning of the words 'professional or other misconduct' in the indian bar councils act, and that meaning is misconduct in a professional or other capacity. in our view, the legislature intended to confer on the court jurisdiction to take .....
Tag this Judgment!Court : Mumbai
Reported in : (1926)28BOMLR1196
..... sections under which he has got certain limited powers of arrest and search. but it is important to note that, before the present section 41 was enacted by the amending act (bom. act xii of 1912), under the old section 41 he had practically no powers of investigation, and that, after an accused person was arrested, it was part of ..... , the police powers given by the present sections 41, 41a, 41b and 41c, were conferred by section 25 of the bombay abkari (amendment) act. 1912 (bom. act xii of 1912), it may, therefore, be that, since the amending act of 1912, certain excise-officers in bombay are police officers as well as revenue-officers under section 125. on the other hand, it ..... amended by the bombay act, would not be police-officers. with the utmost respect i am unable to accept that view, which does not appear to me to accord with the true meaning of section 25 of the indian evidence act,fawcett j.1. i am of the same opinion. the view taken in the leading case, queen v. hurribole chunder .....
Tag this Judgment!Court : Mumbai
Reported in : (1950)52BOMLR488
..... .' the words 'shall be modified' put argument on the point out of the question.17. as the agreement to pay compound interest instead of simple interest constituted an amendment to the scheme, it could not be enforced without the consent of all classes of creditors and the approval of the insolvency court. in spite of. the innocent intention ..... made proposals for a composition in settlement of their debts. on june 4, 1918, the official assignee submitted the proposals to a meeting of the creditors. with certain amendments, the proposals were approved by a majority in number and exceeding three-fourths in value of the creditors. by this time the amount due to the bank was rs ..... in the execution of the deed of trust, and that the suit was bad by reason of the provisions of section 23 of the indian contract act and section 30 of the presidency-towns insolvency act. the learned subordinate judge decided all these issues in favour of the bank and held that it was entitled to enforce the stipulation .....
Tag this Judgment!Court : Mumbai
Reported in : (1946)48BOMLR116
..... are to be obeyed, and in future when the chief judge of the small cause court makes a specific order under section 6a of the mussalman wakf (bombay amendment) act directing accounts to be furnished within a limited time, and that order is disobeyed, this court will not hesitate to enforce obedience to the order by sending the ..... . (1932) pat. 172.45. having regard to their lordships' view that the contention that the contempt of which he was found guilty was an offence punishable under the indian penal code is unsound for the reasons hereafter given, their lordships do not find it necessary to determine this matter. (2) secondly, however, it was maintained that the ..... that there is no provision in the code making this particular offence punishable as contempt. the view that sub-section (3) has reference only to cases where the indian penal code empowers the court t6 punish for contempt as contempt appears to have commended itself to some of the courts of india (see kaulashia v. king-emperor .....
Tag this Judgment!Court : Mumbai
Reported in : (1942)44BOMLR183
..... judgment of the board is without doubt a correct statement of the general law. it was a novel view when propounded, and it was followed by the amendment made to section 10 by the indian limitation amendment act (i) of 1929. but the present case is one which on its facts is an exception to the general rule.11. in the present case ..... the war bonds were accordingly in fact vested in him in trust for a specific purpose, and the plaintiff's suit, falling within the words of section 10 of the indian limitation act (ix) of 1908, cannot be barred by any length of time.12. the appeal should therefore be allowed, the decree of the high court should be set aside, ..... were of opinion that the late high priest was not a trustee, and that section 10 did not apply. in those circumstances, they held that article 48 of the indian limitation act applied, and that the suit had not been commenced within the requisite period of three years. it was therefore barred.5. their lordships are unable to agree with the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1943Bom102; (1943)45BOMLR143
..... under section 43, i shall consider such question, in the first instance, without reference to the indian cases.4. under section 4(i) of the indian income-tax act before the amendment of 1939 it is provided :save as hereinafter provided, this act shall apply to all income, profits or gains, as described or comprised in section 6, from ..... made without appointing an agent under section 43 ?in view of the conflict which exists between high courts in india on the question whether under the act, before the amendment of section 42 made in 1939, a foreign resident could be assessed direct upon income chargeable to income-tax under section 4(1) and section 42 ..... whatever source derived, accruing or arising, or received in british india or deemed under the provisions of this act to accrue, or .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1941Bom233; (1941)43BOMLR114
..... has urged that jains are not hindus and the legislature has not expressly included them in this act as it did in another act passed in the same year, namely, the indian succession (amendment) act (xviii of 1929), by which section 57 of the indian succession act of 1925 was enlarged by the addition of the new clause making it applicable to all wills and ..... them also unless it was specifically stated that it was not to apply to them. it is true that the indian succession (amendment) act of 1929 speaks of' jains as well as hindus and sub-section 4 and 57 of the indian succession act of 1925 also do the same. at the same; time it must be noted that section 331 of the ..... indian succession act of 1865, which is replaced by section 4 of the indian succession act of 1925, did not make any separate mention .....
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